ABSTRACT This study aims to determine (1) the effect of independence on the consideration of the level of materiality in the examination of financial statements, (2) the effect of accountability on the consideration of the level of materiality in the examination of financial statements, (3) the effect of audit expertise on the consideration of the level of materiality in the examination of fina…
ABSTRACT Dividend payout ratio (DPR) is a ratio that shows the percentage of the company's net income that will be borne by shareholders in the form of Sudana dividends. This study aims to determine the Current Ratio, Debt to Equity Ratio, Return on Investment, Asset Growth, and Total Assets Turn Over on Dividend Payout. The population in this study are all companies in the Consumer Goods Food…
ABSTRACT This study aims to find empirical evidence related to the effect of tax incentives and understanding of tax regulations on taxpayer compliance with risk preference as a moderating variable for Culinary MSME taxpayers at Kpp Pratama Pekanbaru. The population of this study is MSMEs registered at KPP Pratama Senapelan. The sample of this study was selected using the purposive sampling m…
ABSTRACT This study aims to examine the effect of tax, leverage, cash flow and firm size on accounting conservatism. The population in this study are property & real estate companies listed on the Indonesian Stock Exchange for the 2016-2020 period. The sampling technique in this study used purposive sampling and a sample of 10 companies was obtained. The analysis used is multiple linear regres…
ABSTRACT This study aims to examine the effect of profitability, capital intensity ratio, leverage and independent commissioners on tax management. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sampling technique in this study used purposive sampling and a sample of 17 companies was obtained. The analysis used is multiple…
ABSTRACT This study aims to examine the effect of leverage, liquidity ratio, opinion shopping, and financial distress on going concern audit opinion acceptance. The population of this study are publicly listed companies on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The research sample was selected using purposive sampling method. The data is obtained through data from the offi…
ABSTRACT This study aims to determine the effect of company complexity, profitability, company size and audit firm size on audit fees in banking companies listed on the Indonesia Stock Exchange. This study uses secondary data, namely audited financial statements that can be accessed through the Indonesia Stock Exchange website, namely www.idx.co.id. The population in this study amounted to 42 …
ABSTRACT This study aims to examine and analyze the effect of Human Resource Competence, Organizational Commitment and Availability of Infrastructure on Local Government Readiness in SIPD Implementation. The population in this study were all Regional Apparatus Organizations (OPD) of Kampar Regency as many as 49 OPD. The sampling technique in this study was purposive sampling with a total of 29…
ABSTRACT This study aims to determine the effect of the variables of confirmed positive COVID-19 cases, confirmed COVID-19 deaths, profitability, leverage, and company size on cumulative abnormal returns during the COVID-19 pandemic in 2020. The population in this study were all LQ45 and IDX80 companies which are listed on the Indonesia Stock Exchange (IDX) in 2020. The sample selection in th…
Fathiyah Ghina Afifah ABSTRACT Tax avoidance is an effort to avoid taxes that is carried out legally because it does not conflict with tax provisions, in which the method used is to take advantage of weaknesses in tax laws and regulations, in order to reduce the amount of tax payable. This research aims to determine the effect of corporate social responsibility and organizational capital on t…
ABSTRACT The purpose of this research was to obtained an empirical evidence about the influence of Firm Size, Board of Commissioners, Inventory intensity, Capital intensity, Leverage toward Tax Aggressiveness (empirical study on manufacturing companies listed on the Indonesian stock exchange for the period 2018-2020). The population in this study were all Manufactring companies listed on the …
ABSTRACT This study aims to determine the effect of financial stability as measured by changes in assets (ACHANGE), external monitoring mechanism (DAR) and opportunistic behavior (FCF) on earnings management. The addition of the ineffective monitoring variable as measured by the proportion of independent commissioners (BDOUT) is intended to determine whether this variable is able to moderate t…
ABSTRACT This study aims to analyze gender, auditor Specialization and the size of a public accounting firm on audit quality. This research was conducted in a public accounting firm registered at the Indonesian Institute of Certified Public Accountants in 2021. The sampling in this study used the convenience sampling method with the data collection method through a questionnaire. There were 95…
ABSTRACT This study examines company characteristics (profitability, leverage, firm size, sales growth, and firm age) on earnings management in companies experiencing shakeout and decline phases. The sample was selected based on the purposive sampling method of 36 publicly listed manufacturing companies on the Indonesia Stock Exchange from 2016 to 2019, with 137 total observations. This study …
ABSTRACT This study aims to examine the effect of regulation, human resources competence and administration on the absorption of the Covid-19 budget. This research is a quantitative research. The population in this study were 9 Regional Apparatus Organizations (OPD) Pekanbaru City, Riau Province. The sample in this study used the Saturated Sampling method. The type of data used in this researc…
ABSTRAK Earnings Response Coefficient (ERC) merupakan bentuk pengukuran kandungan informasi dalam laba. Penelitian bertujuan untuk mengetahui pengaruh timeliness, corporate social responsibility, profitabilitas, risiko sistematis, dan growth terhadap earning response coefficent. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) ta…
ABSTRACT This study aims to examine the effect of competence, independence, work experience, and task complexity on audit quality with auditor ethics as a moderating variable at the Riau Province BPKP Representative Office. This research is a quantitative research using primary data with a questionnaire instrument. The population in this study were all government internal auditors who worked a…
ABSTRACK The purpose of this study was to determine the effect of audit tenure, auditor specialization, audit rotation, and auditor reputation on audit quality on the finances of companies listed on the Indonesia Stock Exchange during the 2018-2020 period. This study uses secondary data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The population in this st…
ABSTRACT This study aims to examine and analyze: (1) the effect of firm size on timeliness, (2) the effects of financial distress on timeliness, (3) the effect of industry sector on timeliness and (4) the effect of outsider ownership on timeliness. The sampling method used in this study was the purposive sampling as many as 102 samples and 306 observation samples with logistic regression analy…
ABSTRACT Foreign board, foreign ownership and board gender diversity will show different views in the company, the more different views will be more beneficial for management in corporate decision-making. Foreign boards and board gender diversity also ensure that the company is run according to the wishes of the stakeholders (owners). This study identifies foreign board, foreign ownership and …