ABSTRACT This study aims to examine and analyze the effect of compliance with accounting rules, information asymmetry, compensation suitability, organizational commitment and management morality on the tendency of accounting fraud. This research includes quantitative research. The total population in this study were 25 Regional Apparatus Organizations of Kuantan Singingi Regency. The sam…
ABSTRACT This study aims to examine and analyze the effect of compliance with accounting rules, information asymmetry, compensation suitability, organizational commitment and management morality on the tendency of accounting fraud. This research includes quantitative research. The total population in this study were 25 Regional Apparatus Organizations of Kuantan Singingi Regency. The sam…
ABSTRACT The purpose of this study is to examine the influence of Organizational Commitment, Personal Cost of Reporting and Moral Intensity, To Whistleblowing Intention with Legal Protection as Moderating Variabel. This study was conducted at all Bank Perkreditan Rakyat Riau Province. The type of data used in this reseatch is the primaty data. Data collection techniques used is by using a…
ABSTRACT This research aims to test and analyze the influence of transparency, community participation, village apparatus competence, and regulatory understanding of accountability of village fund management in Padang Pariaman Regency. This type of research is a quantitative research survey method. The population used in this study is the entire village in Padang Pariaman Regency which nu…
ABSTRACT This study aims to determine the effect of the Covid-19 announcement event in Indonesia on abnormal returns and financial performance of hotel, restaurant and transportation companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020. The company's financial performance is measured by financial ratios in the form of liquidity (CR), profitability (ROA), Leverage (DER) and c…
ABSTRACT This study aims to find empirical evidence related to the effect of budgetary participation, clarity of budget goals, and government governance on local government performance, as well as the moderating effect of organizational commitment on local government performance. The population of this study is the Regional Apparatus Organization in Bengkalis Regency. The sample of this s…
ABSTRACT This study aims to analyze the effect of human resource competence, ecommerce, and working capital on the performance of MSMEs post-covid-19 in Meranti Islands Regency. The data used in this study is primary data, with a questionnaire as an instrument. The method used for sample selection is nonprobability sampling technique. In this study, the total MSMEs in Meranti Islands Rege…
ABSTRACT This study aims to analyze the effect of innovation, entrepreneurial orientation, utilization of e-commerce, and intellectual capital on the performance of MSMEs during the COVID-19 pandemic in Pekanbaru City. The data used in this study is primary data, with a questionnaire as an instrument. The method used for sample selection is non-probability sampling technique. In this study…
ABSTRACT This study aims to examine the effect of independent commissioners, audit committees, related transactions and capital intensity on the Effective Tax Rate (ETR). The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The sample selection technique was carried out using purposive sampling method and obtained a sample of 12 comp…
ABSTRACT This study aims to determine and analyze the effect of debt policy, profitability, managerial ownership, institutional ownership on firm value. The population in this study is the Transportation Sector and Investment Sector listed on the 2016-2018 BEI. The sample was taken using purposive sampling method, the population of this study was 102 with a sample of 34 companies. The meth…
This research aims to examine and analyze the effect of the board commissioners, audit committee, and audit fees with the reputation of a public accounting firm’s as a moderating variable on audit report lag. This study uses secondary data from annual reports and audited financial statements of companies listed on the Indonesia Stock Exchange in 2018-2020. These study used purposive samp…
ABSTRACT This study aims to determine the effect of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operating Costs and Operating Income (BOPO) and Financing to Deposit Ratio (FDR) on Return On Assets (ROA) Case Study at Indonesian Islamic Commercial Banks registered with OJK for the 2015-2019 period. The population and samples used in this study were 14 Indonesian Sharia Com…
ABSTRACT This Research is aimed to analyze effect of leverage, profitability and capital intensity ratio related effective tax rate. The population in this study were manufacture companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sampling technique used the purposive sampling technique and obtained a sample of 312 samples. Analysis of the data used is a documentation …
ABSTRACT This research aims to investigate the effect internal control, organizational commitment and individual morality on the fraud prevention in Regional Organization (OPD) of Indragiri Hulu Regency. The sample of the research is 30 Regional Organization (OPD) in Indragiri Hulu Regency which includes office, agency, Inspectorat, and secretariat. The data was collected by distributing …
Abstract: This study aims to determine the effect of leadership style and entrepreneurial orientation on the performance of BUMDesa in Bengkalis Regency. The population in this study were 136 BUMDesa. Data was collected by distributing questionnaires given to 303 respondents, but only 261 (86.14%) of respondents filled out the questionnaire completely and could be processed. The source of …
ABSTRACT This study aims to determine the effect of accountability, transparency, community participation and professionalism on the performance of government agencies. The population in this study is the village government located in Rangsang District, Rangsang Pesisir District and Rangsang Barat District, Meranti Islands Regency, amounting to 37 villages. This study uses purposive sampl…
ABSTRACT This study aims to analyze good corporate governance and fraud prevention at PT Bank Riau Kepri. The variable used in this research is good coporate governance, whistleblowing, and internal control system. The data used in this study are primary data and a questionnaire as an instrument. The method used for sample selection is non-probability sampling technique. This study uses no…
ABSTRACT The aim of this analysis is to look into the effect of professionalism, job satisfaction, and job stress on the tax auditors performance. Furthermore, the aim of this research is to evaluate the effect of work environment in moderating the effect of professionalism, job satisfaction and job stress on tax auditor results SEM-PLS with route mapping method was the approach used in th…
Taxes are defined as contributions that must be made by the people for the state. Compliance is someone who is motivated to act in accordance with applicable regulations, while taxpayer compliance is someone who has the motivation to carry out his tax rights and obligations properly, correctly and reports his tax return on time. This study aims to examine and analyze the effect of religiosi…
This study aims to examine and analyze the effect of financial distress and leverage on accounting conservatism mediated by tax avoidance in transportation sector companies for the period 2017 – 2019. The population of transportation sector companies on the Indonesia Stock Exchange (IDX) for the 2017-2019 period is 46 companies. The research sample used purposive sampling technique with c…