ABSTRACT This study aims to examine and analyze the effect of tax policy, tax administration, loopholes, and detection risk to the motivation of the management company in tax planning on corporate taxpayers at the Pekanbaru Madya Tax Service Office. This research was conducted at the Pekanbaru Intermediate Tax Service Office with a population of 1,028 corporate taxpayers. The total sample of …
ABSTRACT This study aims to determine the effect of the quality of human resources, organizational commitment, and local government information systems on the timeliness of financial reporting with the government's internal control system as a moderating variable. The data used in this study is primary data with a questionnaire as an instrument. The number of samples in this study were 135 re…
ABSTRACT This study aims to determine the effect of corporate social responsibility, chief financial officer expert power, management compensation, capital intensity ratio and audit committee on tax management. The sampling method used in this research is a purposive sampling method. The population used is financial companies during the 2016-2019 period on the Indonesian stock exchange. The nu…
The purpose of this study is to investigage the influance of transformational leadership style, government apparatus competence and clarity of budget targets on the performance accountability of government agencies with internal control as a moderating variable (empirical study on OPD in Pekanbaru city). The population in this study were all regional apparatus organizations of Pekanbaru Cit…
ABSTRACT This study aims to test and obtain empirical evidence about the effect of 1) audit opinion on auditor switching, 2) financial distress on auditor switching, 3) KAP size on auditor switching, 4) audit delay on auditor switching, 5) management change on auditor switching. The population of this study is manufacturing companies in the various industrial sectors listed on the Indonesia St…
Nikita Aurelia Putri T. ABSTRACT This study aims to prove and test the factors that influence budget absorption. The factors which were studied in this research are regulations, budget politics, organizational commitment, human resources competency and procurement of goods and services. This research is a quantitative study where the data used in this study are primary data and data coll…
ABSTRACT Audit Judgment is a personal judgment or perspective of the auditor in responding to information that affects the documentation of audit evidence and the making of the auditor's opinion on the financial statements of an entity. This study aims to determine the effect of skepticism, time budget pressure, experience, self efficacy, and locus of control on audit judgment. The population i…
ABSTRACT This research aims to determine the effect of fiscal loss compensation, income smoothing, dividend policy, funding policy, and investment policy on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The research used quantitative method. The population in this research are 195 manufacturing companies listed on the Indonesia Stock Exchange in …
ABSTRACT The purpose of this study was to determine the effect of Return on Equity, Earning Per Share, Economic Value Added and Debt to Equity Ratio on Market Value Added in Manufacturing Companies in Basic Industry and Chemistry Sector Listed on the Indonesia Stock Exchange 2018-2020). The population used in this study were manufacturing companies in basic industry and chemistry sector listed …
RAHMI RAHMAYANTI This study is a quantitative study that aims to examine the effect of profitability, financial distress, public ownership, and audit opinion on audit report lag with company size as a moderating variable in mining companies listed on the IDX in 2018-2020 period. The population of this research is 44 mining companies. The number of samples in this study were 102 financial state…
Abstract This study aims to determine the effect of profitability and liquidity on firm value with dividend policy as a moderating variable. This research was conducted on the 2017-2020 LQ-45 company index on the Indonesia Stock Exchange. The number of samples there are 20 companies with purposive sampling method. The research analysis used multiple linear regression analysis using the SPSS pr…
ABSTRACT This research is to examine the influence of Internal Audit, Whistleblowing System, Individual Morality, and Organizational Commitment to Fraud Prevention Study on Rural Banks in Province Riau. In this study, the sampled population was 29 BPRs in Riau Province which were registered with the OJK. Sampling using purposive sampling method. Analysis of the data used in this study using th…
ABSTRACT This study aims to examine the effect of the competence of village fund management apparatus, village government organizational commitment and community participation on village fund management accountability in Siak Regency. And this research is a quantitative research. The population in this study is the Village Apparatus in Siak Regency, Riau Province. The samples in this study wer…
ABSTRACT This study aims to examine and analyze the effect of auditor switching, company operation complexity, financial distress, and company size on audit delay (study on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020). The type of data used in this study is secondary data in the form of the company's annual report. The population in this study are m…
This study is a quantitative study that aims to examine the effect of leverage, profitability, dividend policy, and company age on earnings management (a case study on a manufacturing company in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2019-2021). The population of this study is manufacturing companies in the food and beverage sector listed on the Indo…
ABSTRACT This study aims to examine and analyze Clarity of Budget Goals, Budget Evaluation, Organizational Commitment, Decentralization, and Leadership Style on the performance of the local government OPD Kampar Regency. The population in this study were local government officials at the Kampar Regency OPD with a total sample of 72 people taken by purposive sampling method. The data analysis t…
ABSTRACT This study aims to examine and analyze the effect of professional skepticism, auditor experience, workload, personality type and independence on the ability of internal auditors to detect fraud in the Inspectorate of Riau Province. The variable of professional skepticism was measured by using indicators of interrogative attitude, prudence in making decisions, curiosity, interpersonal …
ABSTRACT The purpose of this research is to determine and analyze The Influence Of Government Official Competence, Adherence Of The Law Regulation, Budget Goal Clarity, Reporting Systems, Control Of Accounting On The Performance Accountability Of Government Agencies In Pekanbaru City. This research is a quantitative research where the data used in this research is primary data. The population …
ABSTRACT This study aims to examine the effect of profitability, operational complexity, audit committee, audit tenure, and public accounting firm reputation on audit report lag through annual financial reports that have been prepared by manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The data used is secondary data in the form of company's annual financial stateme…
ABSTRACT This study was to examine the effect of internal control systems, human resource competencies, regional financial management and the use of information technology on the quality of the study's financial reports at OPD Pekanbaru city In this study, the sampled population was 44 regional organizations. Sampling using saturated sampling. The data analysis used in this research is using …