ABSTRACT This study aims to examine and analyze: (1) the effect of tax incentives and tax benefits on taxpayer compliance, (2) the effect of tax incentives and tax benefits on taxpayer compliance with awareness as a moderating variable, and (3) the effect of incentives taxes and tax benefits on taxpayer compliance with self-efficacy as a moderating variable. The population in this study w…
ABSTRACT Auditor switching is a change of auditor or PAF carried out by the company (client). This study aims to examine the effect of public accounting firm size, audit opinion, company size, and management change on auditor switching. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample selection in…
ABSTRACT This study aims to examine and analyze the effect of financial literacy, financial inclusion, and innovation on the performance of MSMEs in Pekanbaru City. The population of this study is MSMEs scattered in Pekanbaru City which recorded as many as 14,120 MSMEs. The sample used was 78 respondents who were determined by using the purposive sampling technique. The data analysis met…
ABSTRACT This study aims to find empirical evidence related to the Effect of Competence of Village Apparatus, Internal Control System and Community Participation on Accountability of Village Fund Management by Utilization of Information Technology as a Moderating Variable (Study of Village Governments in Bangkinang District). The population of this study is the Village Apparatus located i…
ABSTACK The research is conducted to examine the effect of budget planning, the quality of human resources, budget execution and organizational commitment to the absorption of regional revenue and expenditure budgets in the Regional Apparatus Organizations of Pelalawan Regency. The population in this study were all OPD in Pelalawan Regency. Sample selection using purposive sampling method…
ABSTRACT This study aims to examine effect of audit committee, capital intensity ratio, leverage, size of companies on tax avoidance in manufacturing companies that listed in the Indonesia Stock Exchange period 2016-2018. The data used in this research a secondary data that obtained from company’s annual report and/or financial report. The number of samples 25 companies that are determin…
ABSTRACT This study aims to analyze: the effect of leadership style on accounting fraud, the effect of information asymmetry on accounting fraud, the effect of obedience to accounting rules on accounting fraud, the effect of leadership style on unethical behavior, the effect of information asymmetry on unethical behavior, the effect of obedience to accounting rules on behavior. unethical, …
ABSTRACT The purpose of this study is to examine: (1) the effect of profitability on firm value; (2) the effect of dividend policy on firm value; (3) the effect of capital structure on firm value; (4) the effect of sales growth on firm value. The population of this study are manufacturing companies listed on the Indonesian stock exchange for the period 2018- 2020. By using perposive sampl…
ABSTRACT This study aims to examine the effect of accountability on village financial management, the effect of transparency on village financial management, the effect of apparatus competence on village financial management, and the influence of the quality of human resources on village financial management. The population in this study were 8 villages in Merbau District, Meranti Islands…
ABSTRACT This study aims to examine and re-analyze the influence of competence, due professional care, task complexity, and auditor ethics on audit quality. This study also explains the implications of research results which show that competence, due professional care, task complexity and auditor ethics affect audit quality and also have implications for public auditors, especially public …
ABSTRACT Transformational Leadership and Information Technology are the factor that probably could help accounting infomation System at an accredited universitas in Riau Province could be better. This Research is to know the effect of Transformational Leadership and Information Technology to quality of accounting information System, and to know the effect of quality of accounting informat…
ABSTRACT This research aims to analyze the effect of Good Corporate Governance, Capital Adequacy Ratio, Non Performing Financing, Earning Asset Quality and Third Party Funds on the financial performance of Islamic banking. This study uses Return on Assets as a proxy to measure the financial performance of Islamic banking.The population in this study are Islamic commercial banks registered …
ABSTRACT This study aims to examine: (1) the effect of professional ethics on tax auditor performance, (2) the effect of competence on tax auditor performance, (3) the effect of work experience on tax auditor performance, (4) the effect of professionalism on tax auditor performance. The population used in this study were all employees who have positions as tax auditor at KPP Madya Pekanba…
ABSTRACT This study aims to determine effect of managerial ownership, institutional ownership, foreign ownership and information asymmetry on informative earnings management. The study was conducted on mining companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sample selection technique used purposive sampling and obtained 108 samples as observation material. Th…
ABSTRACT This study aims to examine the effect of audit tenure, internal control system quality and audit fee to audit quality. The population in this study are financial sector companies that are listed on the Stock Exchange for the period 2017-2019. The sampling method used was purposive sampling method, so that 57 sample companies were obtained that met the criteria for 3 years of obse…
This study uses an analysis of the Resource Based View (RBV) approach. In contrast to previous studies, this study uses social entrepreneurship orientation variables by using 6 dimensions to analyze social organizations engaged in health. This study aims to analyze the direct effect of social entrepreneurship orientation and social salience on the performance of social organizations, and t…
Tax is one of the highest sources of funds contributing to APBN funds and is the main source of funds that has the largest contribution. However, the emergence of the Corona Virus Disease 2019 (Covid-19) pandemic has now had a major impact on the global economy, including the tax sector. As a result, tax revenue will be reduced. This is indicated by Indonesia's lower tax ratio when compared to …
The Indonesian government has determined the status of a national disaster in the non-natural category for the Corona Virus Disease 2019 (Covid-19) pandemic which has a global impact on the economy. The disruption of the economic sector also has an impact on the taxation sector as a source of state income. So that taxpayer compliance is needed which is one of the factors that support the fulfil…
ABSTRACT This study aims to examine the effect of firm size, independent commissioners, audit quality and inventory intensity on corporate tax management. Corporate tax management is the dependent variable in this study which is measured using the Effective Tax Rate (ETR). The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-20…
Abstract This study aims to determine whether the implementation is in accordance with the plan regarding shifting the village fund budget during the COVID-19 pandemic. Changes in regulations regarding the use of village funds in handling COVID-19 in Kuantan Singingi Regency include (1). The use of village funds for the prevention and handling of Covid-19; (2). Village Cash Intensive Work;…