ABSTRACT This study aims to analyze the factors that affect foreign portfolio investment (FPI) in Indonesia. This research is motivated by the discovery of a phenomenon where there is a downward trend in portfolio investment and is not in line with the gross domestic product which has increased. This is not in accordance with asset demand theory and Harry Markowitz theory. The research method …
ABSTRACT This study aims to analyze the impact of the existence of the Muara Fajar Waste Disposal Site (TPA) in Pekanbaru on the income of the surrounding community. The research method employed is a qualitative approach, with data collection through in-depth interviews with community members involved in activities at the TPA, including scavengers, waste managers, and other economically im…
ABSTRACT This study aims to analyze the needs and supply sources of fruits in Pekanbaru City and assess its market potential. The method used is descriptive quantitative method, with secondary data obtained from BPS Pekanbaru City and related agencies. Demand analysis was conducted based on data of fruits consumption per capita multiplied by population, while the source of supply was analyzed …
ABSTRACT Fish farming in floating cages has become one of the primary sources of income for fishermen in the tourism village of Buluh Cina. However, various challenges such as fluctuating selling prices, limited capital, and environmental factors continue to affect the effectiveness of this business. Therefore, this study aims to analyze the effectiveness of fish farming management in supp…
ABSTRACT This study aims to determine the condition of MSMEs in Sungai Gelombang tourist attraction, visitor activities and the role of the existence of Sungai Gelombang tourist attraction in the development of MSMEs in Salo District, Kampar Regency. The population in this study includes all MSME actors, visitors, and tourist attraction managers. The sample in this study amounted to 55 MS…
ABSTRACT This study aims to determine the effect of Profitability, Capital Intensity, Leverage, and Inventory Intensity on the Effective Tax Rate (Empirical Study on Energy and Basic Materials Sector Companies listed on the Indonesia Stock Exchange in 2020-2023). The population in this study were all Energy and Basic Materials sector companies listed on the Indonesia Stock Exchange in 2020-20…
ABSTRACT This research aims to test and analyze influence variable enterprise risk management (ERM), sustainability report, and dividend policy on firm value in the financial and banking sector listed on the Indonesia Stock Exchange. The population in this study was 104 companies sector finance and banking listed on the Indonesia Stock Exchange for the 2021-2023 period. Sample study chosen…
ABSTACT Audit report lag is one of the indicators of the efficiency of a company's financial reporting. The faster the report is delivered, the more useful and predictive it is for internal and external users. This study aims to test and analyze the effect of independent commissioners, leverage, company size, and auditor industry specialization on audit report lag. The population in this s…
ABSTRACT This study aims to analyze the factors that influence the use of accounting information. The sampling method used in this study is the Slovin method, which is a sampling technique based on the needs of the population selected to become sample members. The population in this study were all MSMEs in Pekanbaru City. The data used in the study were 141 questionnaires. Data processing was …
ABSTRACK This study aims to determine the effect of the Whistleblowing System, Audit Committee, and Internal Audit on Fraud Disclosure (a case study on Banking Companies Listed on the Indonesia Stock Exchange for the 2021–2023 period). The analysis used in this research includes classical assumption testing and multiple linear regression. The sampling method used is purposive sampling, w…
ABSTRACT This study aims to examine the effect of Transfer Pricing, Capital Intensity, and Firm Size on Tax Avoidance (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021–2023). The population in this study consists of mining sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sampling technique u…
ABSTRACT Tax avoidance is a crucial issue in the world of taxation because it has a direct impact on state revenues. Tax avoidance is carried out by companies to minimize the tax burden through strategies that are still within legal limits, but often conflict with the effectiveness of fiscal compliance. This study aims to determine the effect of profitability, leverage, capital intensity, …
ABSTRACT This study aims to analyze the influence of human resource (HR) competence, budget target clarity, and regulatory compliance on the implementation of the Government Agency Performance Accountability System (SAKIP), with organizational commitment as a moderating variable. The study was conducted on Regional Government Organizations (OPD) in Pekanbaru City using a quantitative appro…
ABSTRACT This study aims to determine the influence of political connections and executive compensation on audit fees on Healthcare and Basic Material sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This research is a quantitative study that uses secondary data, sourced from annual reports and financial reports disclosed on Indonesia Stock Exchange and the comp…
ABSTRACT This study aims to examine the effect of family ownership, audit committee and directors' reputation capital on auditor choice. The population of this study is industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This research is a quantitative study that uses secondary data, which is sourced from annual reports and financial reports a…
ABSTRACT Firm performance is the condition of a company during a certain period due to the company's operational activities. Stakeholders tend to support good firm performance, because it can provide opportunities for companies to offer better products or services and have more competitive and superior prices. This study aims to analyze the effect of ownership structure consisting of insti…
ABSTRACT This study aims to determine the influence of good corporate governance, board interlock, and woman board on firm performance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This research is a quantitative study that uses secondary data, sourced from annual reports and firm reports disclosed on Indonesia Stock Exchange and th…
ABSTRACT This study aims to analyze the influence of Internal Control System, Presentation of Financial Reports, Accessibility, and Human Resource Competence on Accountability of Regional Financial Management in Regional Apparatus Organizations (OPD) in Pekanbaru City. The research method used is quantitative with data collection through questionnaires. The research sample consisted of 99…
ABSTRACT This study aims to examine the effect of Human Resources Competence, Innovation, Digital Marketing, and Organizational Commitment on MSME Performance in Pekanbaru City. The research method used is a quantitative research method, with a data collection method in the form of a questionnaire. The population in this study was MSME in Pekanbaru City totaling 26,684 respondents. The sample …
ABSTRACT This study aims to analyze the influence of Capital (X1), Education Level, and Financial Technology (X3) on MSME Income (Y) in Pekanbaru City. The population in this study is MSMEs in Pekanbaru. In this study, a sample of 124 respondents was obtained by purposive sampling method. This study uses primary data obtained from the distribution of questionnaires distributed to MSME owners i…