Ditapis dengan
Pengaruh Whistleblowing System, Pengendalian Internal, Dan Budaya Organisasi …
ABSTRACT This study aims to analyze the effect of whistleblowing system, internal control, and organizational culture on fraud prevention in hospitals in Pekanbaru City. This research is quantitative research. The data source used is primary data generated from a total of 155 questionnaires with financial managers, internal supervisory units, financial staff, and hospital office employees as r…
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- Judul Seri
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- 2102110032
Pengaruh Audit Tenure, Dan Auditor Switching Terhadap Kualitas Audit Dengan …
ABSTRACT Audit quality is the probability that an auditor finds and reports a violation in his client's accounting system. This study aims to analyze the effect of audit tenure and auditor switching on audit quality with the audit committee as a moderating variable. The population in this study were all state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The resear…
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- 2102113073
Pengaruh Partisipasi Masyarakat, Kompetensi Aparatur Desa Dan Sistem Pengenda…
ABSTRACT This research aims to analyze the influence of community participation, village apparatus competence, and internal control systems in villages within the Pekaitan, Bangko, and Bangko Pusako sub-districts. The accountability of village fund management is a process of managing village finances, ranging from planning, implementation, administration, accountability, to oversight that can …
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- 2102110619
Pengaruh Skeptisisme Profesional, Kompetensi Auditor Dan Time Pressure Terhad…
ABSTRACT This study aims to analyze the influence of professional skepticism, auditor competence and time pressure on fraud detection by auditors. The population in this study were Public Accounting Firms located in the Pekanbaru, Padang and Batam areas. The sample of this study was 31 Public Accounting Firms with a purposive sampling technique, namely a sampling technique based on the re…
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- 2102113222
Pengaruh Ukuran Perusahaan, Capital Intensity, Leverage Dan Profitabilitas Te…
ABSTRACT Tax avoidance is one of the most common phenomena. The government has made various efforts to reduce the occurrence of tax avoidance, but there are still many obstacles. There are many factors that cause taxpayers to practice tax avoidance. This study aims to find out and test empirically the effect of firm size, capital intensity, leverage and profitability on Tax Avoidance in Co…
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- 2102113211
Pengaruh Intensitas Aset Tetap, Thin Capitalization, Dan Transfer Pricing Ter…
ABSTRACT This study aims to examine the effect of Fixed Asset Intensity, Thin Capitalization, and Transfer Pricing on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The data used in this study are secondary data obtained from the annual reports of consumer non-cyclicals companies listed on the IDX. The da…
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- 2102114119
Pengaruh Compatibility, Competitive Pressure, Dan Government Support Terhadap…
ABSTRACT This study aims to examine the influence of compatibility, competitive pressure, and government support on the adoption of cloud accounting. The population in this study is all MSME actors in the food industry in Pekanbaru. The sample selection used purposive sampling technique with 341 samples. The type of research data is primary, and the data collection technique uses a questio…
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- 2102135198
Pengaruh Capital Intensity, Thin Capitalization,Kepemilikan Institusional Dan…
ABSTRACT This study aims to analyze the effect of Capital Intensity, Thin Capitalization, institutional ownership, dan political connections on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Tax Avoidance is measured using the Cash Effective Tax Rate (CETR) method. The research sample consists of 87 companies selected throu…
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- 2102136245
Pengaruh Overconfidence, Risk Tolerance, Herding Dan Financial Technology Ter…
ABSTRACT This study aims to determine the effect of overconfidence, risk tolerance, herding and financial technology on cryptocurrency investment decision making. The sampling technique used the purposive sampling method, data collection used is documentation. The sample in this study amounted to 100 respondents in Indonesia. The data analysis technique used is multiple linear regression. …
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- 2002136812
Pengaruh Pengungkapan Esg, Tingkat Kesehatan Keuangan, Dan Komisaris Independ…
ABSTRACT This study aims to examine and analyze: (1) the influence of ESG disclosure, (2) financial health level, and (3) independent commissioners on tax aggressiveness, and (4) its impact on firm value. This research is a quantitative study. The population in this study comprises 125 consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2021-2023. The …
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- 2102111480
Pengaruh Transfer Pricing, Komisaris Independen, Dan Capital Intensity Terhad…
ABSTRACT This research was conducted to analyze transfer pricing, independent commissioners, and capital intensity on tax aggressiveness. The data used are secondary data with financial reports listed on the IDX in 2021-2023. The sample selection in this study used the purposive sampling method which obtained the number of samples used in this study was 73 samples. The method used in this …
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- 2102135174
Pengaruh Lingkungan Kerja, Efikasi Diri, Pelatihan Profesional Dan Penghargaa…
ABSTRACT This study was conducted with the aim of testing and proving teh influence of the work environment, self-efficacy, professional training and financial rewards on interest in choosing a career as a public accountant. This research is a quantitative reserch where the data used in this study are primary data and data collection using a questionnaire measured by a Likert scale. The quest…
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- Judul Seri
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- No. Panggil
- 1902110283
Pengaruh Green Banking, Corporate Social Responsibility Dan Ukuran Perusahaan…
ABSTRACT This research aims to determine the influence of green banking, corporate social responsibility and company size on company value. The population in this study are banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique in this research used a saturated sample technique which obtained a sample of 141 companies. The type of data used i…
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- 2002112872
Pengaruh Biaya Lingkungan, Kinerja Lingkungan, Dewan Direksi Dan Dewan Komisa…
ABSTRACT This research aims to examine the effect of environmental costs, environmental performance, the board of directors, and independent commissioners on financial performance. The population of this study includes mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using a purposive sampling method. The data used in this study are …
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- Judul Seri
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- No. Panggil
- 1902110276
Pengaruh Finansial Distress, Audit Tenure, Opini Audit Dan Audit Delay Terhad…
ABSTRACT This study aims to analyze the influence of financial distress, audit tenure, audit opinion, and audit delay on auditor switching in Energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023 period. Auditor Switching refers to a company’s decision to change it’s external auditor, either voluntarily or due to regulatory obligations. This phenomenom i…
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- 2102125019
Pengaruh Pelaksanaan Anggaran Dan Pemahaman Regulasi Terhadap Keterlambatan P…
ABSTRACT This research aims to determine the effect of budget implementation and understanding of regulations on delays in regional government budget absorption with organizational commitment as a moderating variable. The research method used is a quantitative research method. The population in this research are institutions located in Riau Province. The sample in this study was 150. Data …
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- 1902111987
Pengaruh Kepemilikan Asing, Kepemilikan Manajerial, Dan Risk Minimization Ter…
ABSTRACT This study aims to determine the effect of foreign ownership, managerial ownership and risk minimization on corporate social responsibility in the environmental sector in companies listed on the IDX and participating in PROPER for the 2021-2023 period. The dependent variable, namely corporate social responsibility in the environmental sector, is measured using the PROPER rating. …
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- 2102135195
Pengaruh Profitabilitas, Wanita Dalam Dewan, Dan Media Exposure Terhadap Peng…
SUMMARY NURUL HIKMAH PUTRI, NIM. 2210248012, The Impact of Profitability, Women in the Board of Commissioners and Board of Directors, and Media Exposure on Carbon Emission Disclosure with Environmental Performance as a Moderating Variable. Supervised and proctoring by Enni Safitri and Alfiati Silfi. The purpose of this study is to analyze the impact of profitability, women in the board of com…
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- 2210248012
Faktor-Faktor Yang Memengaruhi Kelemahan Pengendalian Internal Pemerintah Dae…
ABSTRACT This study aims to determine the relationship between Weaknesses in Internal Control (KPI) with Local Original Income (PAD), Government Size (UP), Capital Expenditure (BM) and Government Complexity (KP). The population in this study were 10 district governments, 2 city governments, and 1 provincial government in Riau Province in 2021-2023. The sample in this study used saturated …
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- 1902124398
Pengaruh Kompensasi Eksekutif Dan Intensitas Modal Terhadap Nilai Perusahaan …
ABSTRACT This study aims to examine and analyze (1) the effect of executive compensation and capital intensity on tax avoidance, (2) the effect of executive compensation and capital intensity on company value, (3) the effect of tax avoidance on company value, and (4) the effect of executive compensation and capital intensity on company value through tax avoidance as an intervening variable…
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- 2102113041
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah