ABSTRACT This study aims to determine the effect of understanding good governance, professionalism and leadership style on auditor performance with organizational commitment as a moderating variable. This research was conducted based on the findings of problems related to auditor performance.The population of this research is the Inspectorate of Pekanbaru City and Bengkalis Regency. The sa…
ABSTRACT This study aims to examine and analyze: (1) the effect of tax sanctions and tax incentives on taxpayer compliance, (2) the effect of tax sanctions and tax incentives on taxpayer awareness, (3) the effect of taxpayer awareness on taxpayer compliance, and (4) the effect of tax sanctions and tax incentives on taxpayer compliance through taxpayer awareness as an Intervening Variable. …
This study aints to examine the effect of profitability, leverage, firm size and fixed asset intensity on tax avoidance. The population of this study are meaning companies listed on the Indonesian Stock Exchange (IDX) in 2017-2020. The sample selection technique was carried out using purposive sampling and obtained a sample of 54 companies with 216 unit of observation. The data used are se…
ABSTRACT BUMDes plays an important role in improving the economy of a village. A good benchmark for a BUMDes can be seen from the structure of good governance, so that to manage well BUMDes, quality of human resources are needed in the implementation of BUMDes management which will make BUMDes easily to achieve the goals of the BUMDes for the welfare of rural communities. This research wa…
ABSTRACT This study aims to analyze independent commissioner, audit committe, institutional ownership and firm size on financial report integrity. The objects of this research are the finance company at listed on BEI period 2018-2020. The data were analyzed by linear regression method and SPSS program version versi 17. The variable under study is financial report integrity as dependent var…
ABSTRACT This study aims to analyze organizational commitment, supporting facilities and infrastructure, competence of human resources and information technology on the readiness to implement Permendagri Number 77 of 2020. The object of this research is all OPD in the Rokan Hulu Regency Government. The data were analyzed using linear regression method and version 17 of the SPSS program. T…
ABSTRACT This study aims to determine the effect of Locus Of Control, Leadership Style, Organizational Commitment and Independence. This research was conducted based on the findings of problems related to Auditor Performance. This research is a quantitative research where the data used in this study is primary data. The population in this study is the Office of the Inspectorate of Pekanba…
ABSTRACT This study aims to examine the effects of firm size, debt to equity ratio, profit/loss, auditor reputation, audit committee, and institutional ownership on audit report lag. This study uses a sample of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The number of companies sampled in this study are 36 co…
ABSTRACT The Covid-19 pandemic has been a global disaster. Many countries choose lockdown policies, this pandemic causes job losses and increases poverty rates. As a result of the economic downturn, several countries, including Indonesia, are gradually implementing the "new normal" in order to boost the economy's wheels. By considering the social dynamics towards the new normal following …
ABSTRACT This study aims to examine and analyze the effect of auditor switching, company size and profitability on audit report lag with audit committee as moderating variable. This study uses quantitative methods. The population of this study is companies in the consumer goods industry sector, hotels, restaurants and tourism sub-sector companies and transportation sub-sectors listed on t…
ABSTRACT This study aims to examine the effect of capital,digital marketing,working hours,education level,and length of business on the income of MSMEs during covid-19 pandemic in kampar regency The population in this study were all MSMES registered at the Office of Coorporatives and UKM,Kampar Regency. In this study,the sample used was 100 MSMEs which were calculated using the Slovin for…
Abstract Performance appraisal or measurement is one of the important factors in MSMEs. Besides being used to assess the success of MSMEs, performance measurement can also be used as a basis for determining the reward system, for example to determine the level of employee salaries and appropriate rewards.This study aims to examine the effect of training, human resource competence and inno…
ABSTRACT This study aims to test the effect of earnings management, current ratio and financial leverage on initial return at the time of the IPO. Earnings management is measured by distrionary accrual modified Jones, current ratio is measured by the comparison between current assets and current liabilities, financial leverage is measured by DER. The population in this study are companies …
ABSTRACT This study aims to analyze the effect of COVID-19, which announced on March 2nd, 2020 in Indonesia on abnormal return, volatility, trading volume and market capitalization of companies 10 days before and after the announcement. This type of research is an event study with a population of 70 firms listed on the JII70 issuer and 12 firms in SRI-Kehati on the Indonesian Stock Exchang…
ABSTRACT This study aims to test and analyze the Quality of the Financial Reports of the Regional Government of Riau Province. There are several factors analyzed in influencing the Quality of Local Government Financial Reports, Compliance with Laws, Internal Control Systems and Regional Financial Supervision. The source of data in this study is primary data where the data collection method …
ABSTRACT This study aims to test and analyze the financial performance of the regional government of Riau Province. Some of the factors analyzed in influencing the financial performance of local governments are audit opinion, size of local government, balancing fund, and legislative size. The data analysis method used in this study is multiple linear regression analysis, the data is obtaine…
ABSTRACT This study aims to examine the effect of good corporate governance mechanisms, KAP reputation and company size on the timeliness of financial report submission. This study is a quantitative study using secondary data derived from financial statements.The population in this study were all trading companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample selec…
ABSTRACT This study aims to examine the effect of financial distress, debt default, company growth and the previous year's audit opinion on the 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 obtaine…
ABSTRACT This study aims to test and prove whether taxpayer awareness, tax knowledge, taxpayer attitudes, tax sanctions and public service accountability have a significant effect on restaurant taxpayer compliance in Pekanbaru City. This research is a survey research. The population in this study are restaurant taxpayers who are registered at the Regional Revenue Agency Office in Pekanbaru…
ABSTRACT This study aims to prove the effect of budget planning, Management commitment, and human Resources competence on budget absorption in the Meranti Islands Regency Government. This study use a questionnaire research method. The population of this study was 69 respondents consisting of the Head of OPD, Staff of the Technical Implementation Officer (PPTK), and the Expenditure Treasur…