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 …
ABSTRACT It is important to implement Corporate Social Responsibility because the company also has social and environmental goals as well as providing welfare and productivity. This study aims to determine and analyze the influence of feminism of the board of directors, nationality of the board of directors, education of the board of directors, media exposure, and slack resources on CSR disclo…
Aprilia Saputri ABSTRACT This study aims to analyze the determination of clarity of budget targets, accounting control, reporting systems, utilization of information technology, and compliance with laws and regulations on the performance accountability system of Pekanbaru City government agencies. The population in this study is Regional Apparatus Organizations (OPD) in Pekanbaru City Governm…
ABSTRAC Profitability is very important to apply because to carry out its life a company must be in a favorable condition. This study aims to determine and analyze the effect of good corporate governance, leverage, and firm size on profitability. The research population is banking companies listed on the Indonesia Stock Exchange in 2018 - 2020 as many as 46 companies. The selection of research…
ABSTRACT This research aims to test and analyze: (1) the influence of the implementation of green accounting in improving business sustainability, (2) the influence of the size of the organization in improving the sustainability of the effort. to realize the sustainability of business in the Private Hospital institution Pekanbaru is needed an analysis related to the implementation of green acc…
The purpose of this study is to analyze the occurrence of fraud in the government. This study analyzes the effect of compensation, experience, integrity, internal control, organizational commitment, and leadership in dealing with fraud in government. The population in this study is the State Civil Apparatus (ASN) in the Riau Provincial Government. The sampling method used is proportional s…
ABSTRACT This study aims to examine and analyze the effect of the effectiveness of internal control, financial pressure, and management morality on the tendency of accounting fraud. This research includes quantitative research. The total population in this study were 27 Regional Apparatus Organizations in the Meranti Islands Regency. The sampling method used in this research is purposive sampl…
ABSTRACT This study aims to look at qualitatively how the financial management of local governments, especially the management of unexpected expenditures in the face of the COVID-19 pandemic. The method used in this research is a qualitative method with the type of case study. Data collection techniques using interview techniques, observation and documentation. To ensure the validity of the da…
ABSTRACT This research was conducted with the aim of testing the effect of transparency, human resource competence, community participation, spip and commitment of village officials to the management of village funds. Sources of data used in this study are primary data and questionnaires as a means of collecting research data. The population in this study were 96 villages in Meranti Islands Re…
ABSTRACT The purpose of this study was to analyze the influence of financial resources, access to capital, and funding policies on the financial performance of SMEs with technology usage as a moderating variable. This research conducted on MSMEs in Pelalawan Regency with a population in this study of 2,130 MSMEs. The sampling technique used in this research is quota sampling technique. The num…
Bad debts are a problem that is still a concern of the Siak Regency Government today. Even though Siak Regency Government have made a billing effort; submission of receivables to PUPN; and write-off of account receivables, the LKPD for Fiscal Year 2020 still records bad debts with quite a significant value, especially bad debts from the Pemberdayaan Ekonomi Kerakyatan program (PEK). This w…