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;…
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 …