Pengaruh Struktur Kepemilikan Dan Good Corporate Governance Terhadap Pengungk…

ABSTRACT This study aims to determine the effect of the variables of management ownership, foreign ownership, public ownership, independent commissioners, audit committees, and risk management committees on risk management disclosures. The population in this study is all manufacturing companies listed in the IDX period 2016-2020. The selection of sample in this study used the purposive sampli…

Pengaruh Gender Equality, Human Capital, Kebijakan Pemerintah, Dan Strategi B…

Abstract The performance of MSMEs in Indragiri Hilir Regency is estimated to decline so that it has a major impact on development and efforts to improve business performance, these problems have resulted in a decrease in business transactions so that it has an impact on profits or profits for the businesses that are run difficult to develop and even many businesses are experiencing problem…

Pengaruh Pengalaman Auditor, Skeptisisme Profesional, Dan Goal Orientation Te…

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1902155364

Pengaruh Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal, Trans…

ABSTRACT This study aims to examine and analyze the effect of the use of information technology, internal control systems, transparency, competency of village officials, role of village assistants on village fund management accountability (empirical study in villages in Bangkinang district). The sampling technique used in this study was purposive sampling. The population in this study is the …

The Influence Of Social Media, Innovation, The Use Of Accounting Information,…

ABSTRACT This study aims to determine whether the social media, innovation, the use of accounting information, and capital affect the performance of MSMEs in Bengkalis Regency. The population in this study are 20.996 MSME in Bengkalis Regency. The RBV theory is used as the groundwork for measuring MSME performance in this study, with the independent variables used being internal factors that c…

Pengaruh Money Ethics, Ketidakpercayaan Kepada Fiskus Dan Teknologi Informasi…

ABSTRACT This study aims to empirically examine the effect of Money Ethics, Mistrust of Tax Authorities and Tax Information Technology on Tax Evasion with Religiosity as a moderating variable. This research was conducted in Pekanbaru City, for three months from September to November 2022. The sampling method used is saturated sampling technique, where the number of samples used is 96 real est…

Pengaruh Literasi Keuangan, Ketidakpastian Lingkungan, Dan Persepsi Resiko Te…

ABSTRACT This study aims to analyze the effect of financial literacy, environmental uncertainty, and perceived risk on the characteristics of accounting information systems and their impact on the behavior of MSME financial management in Payung Sekaki District, Pekanbaru. The population in this study were business actors belonging to the repair and maintenance business sector for cars and …

Pengaruh Karakteristik Komite Audit Dan Struktur Kepemilikan Terhadap Kinerja…

ABSTRACT This study aims to analyze: (1) the effect of audit committee size on firm performance using ROA & Tobin's Q measurements (2) the effect of the number of audit committee meetings on firm performance using ROA & Tobin's Q measurements (3) the effect of managerial ownership on firm performance using measurements ROA & Tobin's Q (4) the effect of institutional ownership on company perfor…

Pengaruh Green Accounting, Good Corporate Governance, Dan Firm Size Terhadap …

ABSTRACT This study aims to examine the effect of green accounting, good corporate governance (managerial ownership, institutional ownership, independent commissioners, audit committees), and firm size on firm value period 2016-2020. The population in this study are all mining companies listed on the Indonesia Stock Exchange, Malaysia Stock Exchange, and Thailand Stock Exchange in 2016-2020 …

Pengaruh Green Accounting, Good Corporate Governance, Dan Profitabilitas Terh…

ABSTRACT This study aims to determine the effect of the variables of green accounting, managerial ownership, institutional ownership, independent commissioners, audit committee, and profitability on firm value. The population in this study is all mining companies listed in Indonesia Stock Exchange (IDX), Phillipine Stock Exchange (PSE), and Hanoi Stock Exchange (HNX) period 2016-2020 with tot…

Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, Umur Perusahaan, Ou…

ABSTRACT The purpose of this study was to examine the effect of profitability, solvency, firm size, outsider ownership, and auditor’s firm reputation towards timeliness of financial reporting at property and real estate companies listed on the indonesian stock exchange period 2016-2019. The data used in this research ini secondary data, namely from annual financial reports. These samples wer…

Pengaruh Pertumbuhan Perusahaan, Audit Tenure Dan Opini Audit Terhadap Audito…

ABSTRACT This study aims to examine the effect of company growth, audit tenure and audit opinion on auditor switching. This study is a quantitative study using secondary data derived from financial statements.The population in this study were all State- Owned Enterprises for the 2017-2021 Period. The sample selection in this study used purposive sampling method. The sample selected in this stu…

Pengaruh Pergantian Manajemen, Audit Fee, Audit Delay, Dan Reputasi Kantor Ak…

ABSTRACT This study aims to examine the effect of management change, audit fees, audit delay, and reputation of public accounting firm on auditor switching. This research is a quantitative research using secondary data derived from financial reports. The population in this study are all State-Owned Enterprises (SOEs) for the 2017-2021 period. The sample selection in this study used a purposive…

Pengaruh Profitabilitas, Audit Tenure, Pertumbuhan Perusahaan Dan Likuiditas …

ABSTRACT This study aims to examine the effect of profitability, audit tenure, company growth, and liquidity on going concern audit opinion. This research is a quantitative research using secondary data derived from financial reports. The population in this study are all State-Owned Enterprises (SOEs) for the 2017-2021 period. The sample selection in this study used a purposive sampling metho…

Pengaruh Komitmen Manajemen, Tekanan Eksternal, Ketidakpastian Lingkungan Dan…

ABSTRACT This study aims to examine the effect of management commitment, external pressure, environmental uncertainty and leadership style on the implementation of financial reporting transparency with accountability as a moderating variable. This research is a quantitative research. The population in this study were 25 Regional Apparatus Organizations (OPD) in Kampar Regency. The sample in t…

Pengaruh Good Corporate Governance, Ukuran Perusahaan, Dan Leverage Terhadap …

ABSTRACT THE EFFECT OF GOOD CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE ON COMPANY VALUE (Study on Food & Beverage Companies Listed on the Indonesia Stock Exchange Period 2015 – 2019) This study aims to analyze the Effect of Good Corporate Governance proxied on the board of commissioners, audit committee, independent commissioner, institutional ownership and managerial ownership. fir…

Pengaruh Debt Default, Opinion Shopping, Audit Lag, Dan Opini Audit Tahun Seb…

ABSTRACT This study aims to examine the effect of debt default, opinion shopping, audit lag and previous year's audit opinion on going concern audit opinion. This research is a quantitative study using secondary data derived from financial reports. The population in this study are all State-Owned Enterprises (BUMN) for the 2017-2021 period. The sample selection in this study used a purposive…

Pengaruh Implementasi Green Accounting Dan Environmental Performance Terhadap…

ABSTRACT This study aims to examine the effect of implementing green accounting and environmental performance on sustainable development with corporate social responsibility as a moderating variable. The population of this study were manufacturing companies that went public which were listed on the Indonesia Stock Exchange (IDX) in the basic industry and chemical sub-sectors in the 2016-2020 p…

Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Internal, Dan Sistem Pelapo…

ABSTRACT Accountability is the embodiment of the responsibility of a person or organizational unit, in managing the resources that have been given and controlled, in order to achieve goals, through a medium in the form of periodic performance accountability reports. This study aims to determine the effect of clarity on budget targets, internal control and reporting systems on government instit…

Pengaruh Moralitas Individu, Tekanan Eksternal Dan Ketaatan Pelaporan Keuanga…

ABSTRACT This study aims to examine and analyze the influence of individual morality, external pressure, and compliance with financial reporting on accounting fraud tendencies. This research includes quantitative research. The population in this study were employees in 46 regional apparatus organizations in Pekanbaru City. The sample selection method in this study used a purposive sampling me…