ABSTRACT This study aims to determine the influence of the fixed asset intensity, foreign ownership, and company size on tax aggressiveness in energy sector companies listed on the IDX in 2019-2023. The dependent variable is tax aggressiveness measured using CETR. The independent variable, namely the fixed asset intensity, is measured using the average total assets, the foreign ownership …
ABSTRACT Abstract: This study aims to analyze the influence of demographic factors, the selfassessment system, and love of money on the tax compliance of individual nonemployee taxpayers. The population in this study includes individual non-employee taxpayers registered at the Pekanbaru Tampan Tax Office (KPP Pratama Tampan). The sampling technique used is purposive sampling, with a total …
ABSTRACT This research aims to influence Foreign Share Ownership on tax avoidance by considering control variables such as profitability, leverage, and company size. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Secondary data by looking at the annual reports of Mining Sector Companies listed on the Indonesia Stock Exchange (IDX) in 20…
ABSTRACT MSMEs play an important role in the regional economy, especially in Bengkalis Regency, which has great potential in the manufacturing sector. However, many MSME actors face obstacles in developing their businesses, especially related to limited capital, low utilization of digital technology, and lack of understanding in financial management. This study aims to analyze the effect of ca…
ABSTRACT This study aims to analyze: (1) The effect of independent board of commissioners on sustainability disclosure (2) The effect of gender equality of the board of commissioners on sustainability disclosure (3) The effect of financial expertise of the board of commissioners on sustainability disclosure (4) The effect of media pressure on sustainability disclosure. The population in this s…
ABSTRACT This study aims to examine the effect of corporate governance, intellectual capital, and company size on the company's financial performance. The dependent variable in this study is financial performance as measured by Net Profit Margin (NPM). The independent variables in this study are corporate governance as measured by the size of the board of commissioners, the size of independent…
ABSTRACT This attempts to investigate the impact of audit tenure, auditor reputation, and operational complexity on audit quality study (Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023). All companies in the energy industry that were listed on the Indonesia Stock Exchange (IDX) made up the study's population. Purposive sampling was the samplin…
Abstract This study aims to investigate the effect of obedience preasure, task complexity, time budget pressure, and auditor independence on audit judgment. Audit judgment refers to the professional judgments made by auditors during the audit process, which play a critical role in determining the quality of the audit opinion issued. The research was conducted empirically on auditors employ…
ABSTRACT This study aims to test and analyze the effect of variables corporate social responsibility (CSR) and financial performance on company value in food and beverage industry companies listed on the Indonesia Stock Exchange. The population in this study was 60 food and beverage industry companies listed on the Indonesia Stock Exchange in 2021-2023. The research sample was selected us…
ABSTRACT This study aims to determine the effect of professional skepticism, task complexity and gender roles on audit judgment. This study uses quantitative methods using primary data obtained from questionnaires. The population in this study were public accounting firms throughout Sumatra. Determination of the sample of this study using purposive sampling method and obtained a research sampl…
ABSTRACT This study aims to determine the effect of Green Accounting, Corporate Social Responsibility (CSR) and Foreign ownership on the financial performance (Empirical Study on Energy Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024). The population in this study is all Energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The sampl…
ABSTRACT This study aims to analyze the effect of debt level, accrual market price, corporate governance structure, and key performance indicators on the integrity of financial statements. This is an empirical study conducted on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The independent variables in this study include de…
ABSTRACT This study examines the impact of Industry Type,Company Size ,Financial Perfomance and Environmental Perfomance on Environmental Disclosure listed on the Indonesia Stock Exchange (IDX) from 2020-2022. Employing a quantitative approach with a sample of 144 companies, data was collected from financial report and analyzed using multiple linear regression. The result indicate that Environ…
ABSTRACT This study aims to determine the Influence of the Village Financial System (Siskeudes), the Government Internal Control System, Transparency and the Role of Village Apparatus on the Accountability of Village Financial Management. This study uses a quantitative method using primary data obtained from respondents through questionnaires. The population in this study were all village …
ABSTRACT This study aims to examine the influence of human resource competence, community participation, and clarity of budget target on the accountability of village fund management. This research is a quantitative study, with the population consisting of all villages in Indragiri Hulu Regency. The sample was selected using a simple random sampling technique, with a total of 123 villages …
ABSTRACT This This study aims to empirically analyze the effect of audit fees, audit tenure, and audit committees on the integrity of financial statements in banking companies listed on the Indonesia Stock Exchange in 2021-2023. This research is quantitative research. The data source used is secondary data obtained from the idx.co.id website and each company. The population in this study w…
ABSTRACT This study aims to examine the effect of independence, audit fee, audit tenure, and auditor's professional skepticism on audit quality at Public Accounting Firms (KAP) in Pekanbaru. Audit quality is an important factor in maintaining the reliability of financial statements and increasing the trust of financial statement users. This study uses a quantitative approach with a survey …
ABSTRACT This study aims to determine the effect of financial distress, tax planning, deferred tax assets, deferred tax liabilities, and deferred tax expenses on earnings management. The study population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023, totaling 228 companies. The sample criteria used in this study are as follows:…
ABSTRACT This study is to examine the Influence of Islamic Corporate Governance consisting of the Sharia Supervisory Board, Independent Board of Commissioners, Audit Committee, Managerial Ownership and Intellectual Capital consisting of Value Added Capital Employed (VACE), Value Added Human Coefficient (VAHC), Value Added Structural Coefficient (VASC) on the Company's Financial Performanc…
ABSTRACT The purpose of this study is to identify and determine the effect of Sales Growth, Leverage, Company Size, Operational Efficiency, and Accounting Conservatism. This research was conducted with a quantitative approach and used secondary data collected from the Annual Report. The population in this study includes all healthcare sector companies listed on the Indonesia Stock Exchange…