This research is motivated by the decline in the average value of conventional commercial banks in Indonesia from 2021 to 2023, despite the significant increase in the Jakarta Composite Index (JCI) during the same period. This indicates internal issues within the banking sector, particularly in terms of financial performance and strategy, which impact investors' assessments of company value…
The issue of fraud within local governments is a serious challenge that has the potential to disrupt the quality of public services and undermine public trust. Fraudulent practices, such as corruption, misuse of funds, and data manipulation, often occur due to weak oversight, a lack of transparency, and the low integrity of local officials. This situation requires strengthening internal control…
This study focuses on the factors that influence business success among Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Pekanbaru City. MSMEs are a dominant business sector in Indonesia, playing an important role in the national economy and job creation. Therefore, understanding the variables that can drive MSME success is crucial. This study took a sample of 132 cul…
ABSTRACT This study aims to examine the influence of profitability, solvency, and auditor change on audit delay, with company size as a moderating variable. The data used in this study are secondary data. The sampling technique used was purposive sampling, resulting in 101 companies with a four-year observation period, resulting in a total sample of 156. Data analysis techniques used were mult…
ABSTRACT This study aims to determine the effect of leverage, managerial ownership, company size, and operating cash flow on earnings persistence. The research method used is quantitative. The population in this study were banking and insurance sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sample size in this study was 112. Data analysis was conducted …
ABSTRACT Growing global concern over water scarcity and environme ntal sustainability has increased the importance of transparency in corporate reporting. This study examines the determinants of Corporate Water Disclosure (CWD) among mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023, focusing on the effects of firm size, leverage, market value, company growth, fir…
ABSTRACT This study aims to examine the effect of training and technology dependency on Customer Due Diligence (CDD), as well as the effect of CDD on money laundering risk judgment by bank officers. CDD is considered a strategic element in anti-money laundering efforts, involving identity verification, assessment of fund usage intentions, and analysis of transaction histories to support ac…
ABSTRACT This study aims to determine the effects of Green Accounting, Environmental Performance, and Material Flow Cost Accounting on Sustainable Development. The research uses a quantitive method with purposive sampling as the sampling technique. The population consist of 91 Basic Materials companies listed on the Indonesia Stock Exchange from 2021 to 2023, with 27 companies selected as the …
This study aims to analyze the influence of Compensation Suitability, Ethical Culture, and the Whistleblowing system on Fraud, with Individual Morality as a moderating variable, in Regional Government Organizations in Pekanbaru City. A quantitative approach was employed using SmartPLS version 4.0.9.9 as the analytical tool, involving 99 respondents from 33 OPDs. The results show that Compensati…
ABSTRACT This study aims to examine the influence of financial reporting compliance, internal control systems, village apparatus competence, and individual morality on fraud in village fund management. This study is a quantitative study. The population in this study were all villages in Kuantan Tengah District, Kuantan Singingi Regency, consisting of 20 villages. The sample determination w…
ABSTRACT This study aims to examine the influence of education level, accounting knowledge, business age, and business scale on the use of accounting information in micro, small, and medium enterprises (MSMEs). The population of this study consists of MSMEs located in Pekanbaru City. The sampling technique used was accidental sampling, resulting in a total of 100 MSME respondents. Primary …
ABSTRACT This study aims to examine the effect of Green Banking, Inflation Rate, Non Performing Loan, Capital Adequacy Ratio and Loan To Deposit ratio on Profit Growth. The population in this study was conventional banking companies listed on the Indonesia Stock Exchange during the 2020-2023 period.The sample selection method used was purposive sampling. 25 banking companies were selected…
The objective of this study is to empirically examine the influence of Islamic Corporate Governance, Islamic Corporate Social Responsibility, and Financial Leverage on the Financial Performance of Islamic Rural Banks (BPRS). The population of this study consists of 163 BPRS registered with the Financial Services Authority (OJK). The sampling technique employed is purposive sampling, resulting i…
The quality of a sustainability report reflects a company's transparency, efficiency, and governance in meeting stakeholder needs. This study aims to examine the influence of environmental pressure, consumer pressure, investor pressure, employee pressure, and intellectual capital on the quality of sustainability reports (measured using the GRI index and SEOJK guidelines), with financial perform…
Auditor performance refers to the outcomes of tasks carried out by public accountants during the audit of financial statements. It encompasses the effectiveness, efficiency, and quality of the work performed by auditors throughout the auditing process. Auditor performance is not solely determined by technical proficiency, but also by the ability to manage oneself and to build effective relation…
This study was conducted with the aim of identifying the impact of Role Ambiguity and Professional Skepticism on Internal Audit Efficiency Through Independence as a mediator. The sample taken from this study were all internal auditors in the Riau Provincial Inspectorate with a total of 57 individuals, these auditors consisted of 35 male individuals and 22 female individuals. This study was impl…
ABSTRACT This study aims to empirically examine the effect of ESG and Independent Commissioners on Tax Avoidance (An Empirical Study of State-Owned Enterprises listed on the Indonesia Stock Exchange in 2021-2023). The research population includes all state-owned enterprises listed on the Indonesia Stock Exchange in 2021-2023, totaling 34 companies. The sample in this study consisted of 19…
ABSTRACT This research on earnings management is important because it can affect a company's ability to maintain financial statements, which are the main basis for investors and other parties in making decisions. This research serves to describe the extent to which companies maintain transparency and strengthen market confidence. This study aims to determine and analyze the influence of ta…
ABSTRACT This study aims to analyze the influence of organizational culture, government governance, and performance-based budgeting on the performance of government agencies in the Riau Provincial Government SKPD. This study is quantitative in nature. The data source used is primary data obtained from a total of 144 questionnaires distributed to agency heads, sub-general heads, sub-finance…
ABSTRACT This study aims to empirically analyze the influence of Profitability, Liquidity, and Economic Value Added on Dividend Policy in energy sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This research is a quantitative study. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange, www.idx.co.id, and the …