This study aims to see the feasibility of motorcycle repair shop in the city of Pekanbaru, Seem from several aspects, such as aspects of financial, ecosistem, and sosial economic. Data used in this research is to use the primary data and secondary data. Primary data obtained from field research by interviewing, observation, and questionnaries. While secondary data obtined from various agencies …
The purpose of this research is to out the effect of profitability, leverage, independent commissioners, and firm size to tax avoidance. The analytical method used in this study used multiple linier regression with the help of SPSS version 22. The data in this study is secondary data taken from the annual reports and company’s financial statements. The population in this reseach is 143 manufa…
The purpose of this research is to find out the effect of deferred tax expense, current tax expense, and firm size to earnings management. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013 – 2015. Samples were determined by purposive sampling method and obtained as many as 33 companies, where the number of observations obtained in this…
This research aims to determine the effect of opinion shopping, audit quality, debt default and audit lag to the acceptance of going concern audit opinion. The samples of this research are service companies which listed on the Indonesia Stock Exchange (BEI) in 2010 to 2014. The number of companies in this research are 28 companies. Based on purposive sampling method, the total of final samples …
This study aims to analyze : (1) the effect of government ownership to tax aggressiveness, (2) the effect of corporate social responsibility to tax aggressiveness, (3) the effect of profitability to tax aggressiveness. The population of this research is mining companies listed on the Indonesian Stock Exchange in period 2013-2015. The number of samples are processed as many as 30 companies .Dat…
Every company is required to submit CSR as mentioned in law. Although there are still many companies that have not submitted CSR reports. It is diversity of form and intensity level of CSR implementation that varies on companies in Indonesia. Along with the many demands for the implementation of corporate social responsibility, starting to sound another purpose of the report. One of the intende…
The purpose of this research is to analyze the effect caused by company size, profitability, company’s debt level, the intensity of non-current asset ownership, the intensity of inventoryownership, and the tax facility toward the effective tax rate of consumer goods company listed in Indonesia Stock Exchange Year 2011-2015). The population of this research is all companies engaged in manufact…
The purpose of this research is to analyze the influence of the awareness of paying taxes, knowledge of tax regulations, good perception on tax system effectiveness, quality of tax service, tax understanding and the assertion of tax sanction against willingness to pay taxes of an individual taxpayer that doing free work.The population of this research is taxpayers who perform free work in Pekan…
This study was aimed at testing the effect of information asymmetry, voluntary disclosure, profit management and Beta share on cost of equity capital. This study was a quantitative research that used secondary data obtained from Indonesia Stock Exchange in 2013 -2015. The population in this study is secondary data from industrial companies producing raw materials listed on the Indonesia Stock E…
This research aims to test empirically the influence of Growth Economic, Local Revenue, General Allocation Funds, Special Allocation Funds, and the Revenue Sharing Funds to Capital Expenditures. The population used in this study is the Regional Government of North Sumatra Province. With 33 districts / municipal being sampled. The sampling technique is Purposive Sampling. Data collection was car…
This study aims to determine the effect of Internal Control Systems, Obedience Accounting Rules, Organizational Justice, and Management Morality against Accounting Fraud. The main issues that will be explained by the researcher are as follows: To see how big influence between dependent variable with independent variable. The population in this study are employees who work on SKPD Pekanbaru City…
This research aims to test empirically the influence of Local Revenue, General Allocation Funds, Special Allocation Funds, and the Revenue Sharing Funds to Capital Expenditures. The population used in this study is the Regional Government of Riau with 12 districts / municipal being sampled. The sampling technique is Purposive Sampling. Data collection was carried out from the Local Budget (APBD…
This study aims to examine the effect of firm size of firm age, audit tenure and profit or loss on audit delay with specialization of auditor as moderation variable. This research is conducted on mining companies listed in Indonesia Stock Exchange period 2013-2016. The population in this study are 41 mining companies listed in Indonesia Stock Exchange period 2013-2016. The sample in this study …
This research was aimed to empirically: 1)the influence of managerial ownership to accounting conservatism, 2) the influence of litigation risks to accounting conservatism, 3)the influences of leverage as moderating variable between managerial ownership and accounting conservatism, 4) the influences of leverage as moderating variable between litigatin risks and accounting conservatism. Independ…
This research aims to determine the influence of mudharabah financing and musyarakah financing at the rate of return on assets of Sharia Commercial Banks in Indonesia in the periode of 2011-2015. The population in this research are Sharia Commercial Banks which classified as large in Indonesia, namely PT. Bank Syariah Mandiri Indonesia, P.T Bank Muamalat Indonesia, P.T BNI Syariah Indonesia, P.…
This research was conducted at the Organization of Regional Devices (OPD) in the district government Indragiri Hulu. This research is included in quantitative research. The type of data used in this study is primary data, sampling is done by Purposive Sampling method of sampling technique with certain considerations. These data were analyzed using multiple regression with SPSS Version 22. This …
This study aims to analyze the influence of Human Resource Quality, Internal Control and Utilization of Technology to the Quality of Financial Statements at Dumai District Government. The sample technique used is purposive sampling. The object of this research is OPD Kota Dumai with 81 respondent sample. Methods of data analysis in this study was conducted with multiple linear regression mo…
Heavy metal such as chromium (Cr) is waste from electroplating has negative impact to organism because it’s toxic, hard to degrade, and accumulates in the body of exposed organism. Utilization of algae biomass can be an alternative solution to environmental pollution problems due to heavy metals, because it has an active site and pores on the surface so it can be used in biosorption process, …
Chitin is natural polymer which used in biomedic sector mainly for injury healing, suture and dietery because chitin has antibacterial, antifungal and antiviral properties. Chitin content in natural material can be isolated using deproteinasi and demineralization process. This research objection is to determine demineralization reaction kinetics in chitin isolation with temperature and shrimp s…