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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
ABSTRACT This research was conducted with the aim of knowing the effect of understanding tax regulations, tax socialization and tax payment mechanisms on taxpayer compliance in UMKM in Pekanbaru. This type of research is quantitative research with the object of research being Umkm registered at KPP Pratama Tampan Pekanbaru City. The data sources used in this study were primary data and questio…
ABSTRACT The study aims to examine: 1) the effect of independence on the perfomance of audit quality, 2) the effect of audit tenure on the perfomance of audit quality, 3) the effect of audit fee on the perfomance of audit quality, 4) the effect of due professional care on the perfomance of audit quality. The population used in this study is Public Accounting Firms in Pekanbaru and Medan.The sa…
ABSTRACT This study aims to analyze the effect of financial reporting compliance, competency of village apparatus, internal control system, and whistleblowing system on preventing fraud in managing village funds in Kampa District. This research is a quantitative research using primary data in the form of a questionnaire. The population in this study were 9 villages in Kampa District, Kampar R…
ABSTRACT This study aims to examine the influence of employees, government, creditors and competitors on the disclosure of sustainability reports on manufacturing, mining and agricultural companies listed on the Indonesia Stock Exchange for the period 2018-2020. The population in this study are manufacturing, mining and agricultural companies listed on the Indonesia Stock Exchange for the pe…
ABSTRACT Abstract: Development inequality in rural areas has become the focus of the current government. This study highlights the role of transformational leadership and communication skills in improving the performance of BUMDes, as well as the role of environmental uncertainty as a moderator. The population in this study is BUMdes in Bengkalis Regency, Riau Province. The sampling techni…
ABSTRACT This study aims to examine the effect of Green Accounting Implementation and Material Flow Cost Accounting on Sustainable Development moderated by Corporate Social Responsibility. The population of this study are Textile and Garment companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The research sample was selected using purposive sampling method. Data we…
ABSTRACT The purpose of this research is to examine and analyze the effect of intellectual intelligence and emotional intelligence on ethical decision making which is moderated by professional commitment. The population used in this study is the Pekanbaru branch of the Indonesian Tax Consultants Association (IKPI). The sampling technique is saturated sampling which obtained 38 samples. The da…
ABSTRACT This study aims to determine the effect internal corporate governance strength, and green accounting against disclosure sustainable development, which is moderated corporate social responsibility The population in this study are textile and garment companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique in this study uses a techniquepurposive…
ABSTRACT This study aims to determine the effect of Multinationality, Tax Haven, Thin Capitalization and Firm Size on Tax Avoidance (Empirical Study of Manufacturing Sector Multinational Companies Listed on the Indonesia Stock Exchange in 2019-2021). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for 2019-2021. The samples in this study we…
ABSTRACT This study aims to examine and analyze the effect of innovation, e-commerce and the quality of human resources on the performance of MSMEs (Empirical Study on MSEs in Pekanbaru City). The population in this study are SMEs in Pekanbaru City. The sample in this study was 100 MSMEs in Pekanbaru City in accordance with predetermined criteria. The data used in this study is primary data us…