ABSTRACT This study aims to examine the effect of debt to equity ratio (DER), Return on assets (ROA), company size, and underwriter reputation on underpricing of companies that conduct initial public offerings (IPOs). The sample from this study was 160 companies selected based on certain criteria using the proposive sampling method on companies listed on the Indonesia Stock Exchange (IDX) …
ABSTRACT This study aims to examine the effect of audit tenure, likuiditas, company growth and company size 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 obtained through data from the officia…
Abstract This study aims to examine and analyze the effect of community participation, human resource competence, supervision, internal control system and accessibility of financial reports on village financial management accountability in the village government of Bangko District and Sinaboi District, Rokan Hilir District. This study uses primary data. The population in this study were al…
ABSTRACK Audit Report Lag is the length of time the completion of the audit is measured from the closing date of the financial year to the date of completion of the independent auditor's report. Punctuality is a must in the publication of financial statements so that there are guarantees about the relevance of the information in question. This research aims to identify the influence of co…
ABSTRACT Audit Report Lag is the period measured in the number of days that elapsed from the end of the financial reporting year to the date of the auditor's report. This study aims to determine the effect of profitability, solvency, auditor's opinion and size of KAP on audit report lag. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (I…
ABSTRACT This study aims to determine the effect of understanding good governance, professionalism and leadership style on auditor performance with organizational commitment as a moderating variable. This research was conducted based on the findings of problems related to auditor performance.The population of this research is the Inspectorate of Pekanbaru City and Bengkalis Regency. The sa…
ABSTRACT This study aims to examine and analyze: (1) the effect of tax sanctions and tax incentives on taxpayer compliance, (2) the effect of tax sanctions and tax incentives on taxpayer awareness, (3) the effect of taxpayer awareness on taxpayer compliance, and (4) the effect of tax sanctions and tax incentives on taxpayer compliance through taxpayer awareness as an Intervening Variable. …
This study aints to examine the effect of profitability, leverage, firm size and fixed asset intensity on tax avoidance. The population of this study are meaning companies listed on the Indonesian Stock Exchange (IDX) in 2017-2020. The sample selection technique was carried out using purposive sampling and obtained a sample of 54 companies with 216 unit of observation. The data used are se…
ABSTRACT BUMDes plays an important role in improving the economy of a village. A good benchmark for a BUMDes can be seen from the structure of good governance, so that to manage well BUMDes, quality of human resources are needed in the implementation of BUMDes management which will make BUMDes easily to achieve the goals of the BUMDes for the welfare of rural communities. This research wa…
ABSTRACT This study aims to analyze independent commissioner, audit committe, institutional ownership and firm size on financial report integrity. The objects of this research are the finance company at listed on BEI period 2018-2020. The data were analyzed by linear regression method and SPSS program version versi 17. The variable under study is financial report integrity as dependent var…
ABSTRACT This study aims to analyze organizational commitment, supporting facilities and infrastructure, competence of human resources and information technology on the readiness to implement Permendagri Number 77 of 2020. The object of this research is all OPD in the Rokan Hulu Regency Government. The data were analyzed using linear regression method and version 17 of the SPSS program. T…
ABSTRACT This study aims to determine the effect of Locus Of Control, Leadership Style, Organizational Commitment and Independence. This research was conducted based on the findings of problems related to Auditor Performance. This research is a quantitative research where the data used in this study is primary data. The population in this study is the Office of the Inspectorate of Pekanba…
ABSTRACT This study aims to examine the effects of firm size, debt to equity ratio, profit/loss, auditor reputation, audit committee, and institutional ownership on audit report lag. This study uses a sample of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The number of companies sampled in this study are 36 co…
ABSTRACT The Covid-19 pandemic has been a global disaster. Many countries choose lockdown policies, this pandemic causes job losses and increases poverty rates. As a result of the economic downturn, several countries, including Indonesia, are gradually implementing the "new normal" in order to boost the economy's wheels. By considering the social dynamics towards the new normal following …
ABSTRACT This study aims to examine and analyze the effect of auditor switching, company size and profitability on audit report lag with audit committee as moderating variable. This study uses quantitative methods. The population of this study is companies in the consumer goods industry sector, hotels, restaurants and tourism sub-sector companies and transportation sub-sectors listed on t…
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 …