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…
ABSTRACT This study aims to analyze independency, profesionalism, integrity and leadership style on the performance of auditors BPK Representative Office in Riau Province. The objects of this research are all auditors worked in BPK Representative Office in Riau Province. The data were analyzed by linear regression method and SPSS program version versi 17. The variable under study is the p…
ABSTRACT This studied aims to analyze the influence of profesionalism, experience and motivation on audit quality. The objects of this research are all the auditor has worked at Kantor Akuntan Publik at Pekanbaru, Padang and Batam City. The data were analyzed by linear regression method and SPSS program version versi 17. The variable under study is audit quality as dependent variables and …
ABSTRACT The objective of this study to examine and analyze the effect of profitability, managerial ownership, size firm and information asymmetry on earnings management. The population in this study were transportation companies listed on the Indonesian Stock Exchange (BEI) 2017-2019, totaling 44 companies. The sample was selected by using purposive sampling and selected 24 companies, th…
ABSTRACT Fraud is actions and acts against the law that usually occur in an organization. The purpose of this study was to see how the influence of organizational ethical culture, leadership style, and love of money on fraud in Pekanbaru City Government ASN. The population in this study is the State Civil Apparatus (ASN) at the Pekanbaru City Government, as many as 7417 people. This study …
ABSTRACT This study aims to examine the effect of audit delay, prior opinion, likuidity and company size on the acceptance of going concern audit opinions. 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 The quality of the audit to identify errors and produce an accurate audit report in accordance with auditing standards is critical to what is produced. The purpose of this study was to examine and analyze auditor specialization, audit tenure, auditor turnover, auditor reputation, and the size of the client's company on audit quality. The population in this study are goods manufac…
ABSTRACT This study aims to examine the effect of disclosure, audit quality, company size and financial condition on the acceptance of going concern audit opinions. 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 ability of the internal auditors to detect fraud is the ability of the internal auditors to obtain sufficient early indications of fraud, as well as to narrow the space for the perpetrators of fraud. The ability of internal auditors to detect fraud are influenced by independence, professional skepticism and time pressure. This study aims to examine and analyze the direct effect of indep…
ABSTRACT This study aims to determine the effect of independence, accountability, professionalism, and time budget pressure on audit quality at a public accounting firm in Pekanbaru. The research method used is a quantitative method. The population of this study is all auditors who work in public accounting firms registered in the IAPI 2020 directory, which are 54 auditors. The sampling t…
ABSTRACT Audit delay is the period of time for an independent auditor to complete a company's financial statements. This study aims to determine the effect of total assets, profitability, audit fees, and solvency on audit delay. The pupolation in this study is minning companies listed in Indonesia Stock Exchange in 2015-2019. The sample selection of this study using purposive sampling meth…