ABSTRACT This study partially aims to determine how the influence of public share ownership, environmental performance, and company size on the disclosure of corporate social responsibility. This study uses data derived from annual reports and financial statements of companies that have gone public, especially in food and beverage companies in 2018-2020. The method used in this study is the mu…
ABSTRACT This study aims to find empirical evidence related to the effect of Probability and Leverage with Good Corporate Governance as Moderators on Earnings Management on Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2018-2020 period. The population of this study is Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2018-2…
ABSTRACT The purpose of this study is to evaluate and analyze the following: (1) the effect of tax incentives on taxpayer compliance, (2) the effect of tax service quality on taxpayer compliance, (3) the effect of the implementation of e-filing on taxpayer compliance, and (4) awareness tax on taxpayer compliance. The population in this study were MSME taxpayers registered at the KPP Pratama So…
Tina Putriani This study aims to examine the effect of political connections and gender diversity on Indonesian banking performance. The population in this study banking companies listed on the Indonesia Stock Exchange in 2016-2020. The sample was selected based on the purposive sampling method, so that the sample companies were 42 companies with a total of 210 observations. The data analysis …
ABSTRACT This study aims to investigate the extent firm performance in the context Indonesia Stock Exchange. It also empirically examines the impact of audit committee size, audit committee financial expertise, and audit committee meeting and firm performance. Firm performance used measurement TobinsQ. Regression analysis using panel is under taken to analyze the potential impact of audit comm…
ABSTRACT This study aims to examine the effect of competence, independence, work experience, and professional skepticism on audit quality with auditor ethics as moderating at the Representative Office of the Financial and Development Supervisory Agency of Riau Province. This research is a quantitative research that uses primary data with a questionnaire instrument. The population in this study…
ABSTRACK This paper aims to examine the influence corporate social responsibility disclosure and family firm for firm performance. The dependent variable is the company's performance measured using Tobin's Q. The independent variable is the disclosure of corporate social responsibility measured using GRI G4 and GRI Standards. Another independent variable, namely family companies, is measured u…
ABSTRACT This study aims to examine the effect of the board of directors, audit committee, managerial ownership, and institutional ownership on financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The sampling techni…
ABSTRACT This study aims to examine the effect of company size, leverage, institutional ownership, foreign ownership, and CEO Narcissism Level on carbon emissions in mining companies listed on the Indonesia Stock Exchange for the period 2018- 2020. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique in this s…
ABSTRACT This study aims to examine the effect of firm size, leverage, institutional ownership, foreign ownership, and CEO narcissism on carbon emissions in agricultural companies listed on the Indonesia Stock Exchange for the period 2018- 2020. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique in this stud…
ABSTRACT This study aims to examine the effect of company size, leverage, institutional ownership, family ownership, and women on the board of director on carbon emissions in agricultural companies listed on the Indonesia Stock Exchange for the period 2018- 2020. The population in this study are agricultural companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The samplin…
ABSTRACT This study aims to determine the effect of budget implementation, quality of human resources and leaders' commitments on the absroption of the covid-19 budget in local goverment of riau province. The research method used is quantitative research methods. The population in this study is the local government of riau province, amounting to 10 OPD. The sample in this study was 10 OPD with …
ABSTRACT This study aims to determine the effect of the use of information technology, human resource competency, functional supervision and financial accountability of the effectiveness of financial management of local public service agencies with the government's internal control system as a moderating variable. The data used in this study are primary data with questionnaires as instruments.…
ABSTRACT This study aims to examine the effect of firm size, leverage, and good corporate governance on the quality of financial reports. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The sample selection in this study was using the purposive sampling method in which there were 37 companies with a total of 111 obs…
ABSTRACT This study aims to determine the effect of foreign activity, sales growth, profitability on tax avoidance with political connection as a moderating variable (empirical study on manufacturing companies listed in LQ45 in 2017-2020). The data used in this study is secondary data from the annual reports of companies listed on LQ45 on the Indonesia Stock Exchange. The method used in this r…
The village's government must be able to apply the principle of accountability in the management of village finances, where all final village's government activities must be responsible to the village community according to the provisions so that good village governance is realized. Timeliness of reporting is an indicator of realizing good financial management accountability. Siak is a dist…
ABSTRACT This study aims to determine and examine the effect of financial literacy, education level, business capital, business sustainability and financial records on the performance of MSMEs. This research was conducted in Aceh Singkil Regency. The sample used in this study was 100 MSME respondents registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Aceh Singkil Regen…
ABSTRACT This study aims to determine the effect of the variables of Own Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit on MSME Income on business actors in Bengkalis Regency. This research uses quantitative research. The data used in this study is primary data obtained from respondents who filled out the questionnaire. The sample in this study …
ABSTRACT This study aims to examine and analyze the effect of human resource competence, the use of information technology, organizational commitment, and the availability of incentives on the readiness of local governments to implement SIPD in Pekanbaru City. The population in this study were all Regional Apparatus Organizations (OPD) of Pekanbaru City, amounting to 45 OPD. The sampling metho…
ABSTRACT Budget absorption is one of the benchmarks for government performance in moving the wheels of the economy. Budget absorption is generally absorbed slowly, in fact its realization often accumulates at the end of the year due to various obstacles, both from the control, administrative and technical aspects. The purpose of this study was to determine the effect of budget planning, organi…