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…
ABSTRACT This study aims to empirically analyze the effect of earnings management, inventory intensity, independent commissioners, and company size on tax avoidance. This research is quantitative research. The data source used is secondary data obtained from the company's annual report and supporting sources. The population used in this study are basic materials companies listed on the IDX in …
ABSTRACT This research aims to determine the effectfinancial expertise audit committee, audit committee meeting size, and audit committee independence of audit delay with cost of debt as moderation. This research was conducted on mining companies listed on the IDX in 2016-2021. Sampling technique using method purposive sampling, the data collection used is documentation. The sample in this res…
ABSTRACT This study examines the effect of tax fairness, taxation system, tax rates and tax sanctions on tax evasion. The population of this study is Individual Taxpayers registered at the Tax Service Office Pratama Pekanabaru. The sampling technique used convenience sampling. The number of samples used in this study was 400 respondents. Data collection used a questionnaire, and the result…
ABSTRACT This research aims to determine the influence of Dividend Payout Ratio (DPR), Price to Book Value (PBV) and Earning Per Share (EPS) on stock returns. This research uses a quantitative method using secondary data in the form of financial reports of companies listed on the Indonesia Stock Exchange. The number of samples used was 57 companies listed on the Indonesia Stock Exchange fo…
ABSTRACT This study aims to examine the impact of corporate culture and CEO turnover on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2022. Corporate culture plays a crucial role in shaping the strategic direction of a company, which ultimately affects its performance, while CEO turnover can influence organizational stability…
ABSTRACT This study aims to examine the influence of whistleblowing, forensic accounting, professional skepticism, and investigative audit on fraud detection at the BPK and BPKP Representative Offices of Riau Province. The method used in this study is a quantitative approach with primary sources in the form of questionnaires given to respondents. The population in this study were auditors …
ABSTRACT This study aims to determine the effect of Profitability, Capital Intensity, Leverage, and Inventory Intensity on the Effective Tax Rate (Empirical Study on Energy and Basic Materials Sector Companies listed on the Indonesia Stock Exchange in 2020-2023). The population in this study were all Energy and Basic Materials sector companies listed on the Indonesia Stock Exchange in 2020-20…
ABSTRACT This research aims to test and analyze influence variable enterprise risk management (ERM), sustainability report, and dividend policy on firm value in the financial and banking sector listed on the Indonesia Stock Exchange. The population in this study was 104 companies sector finance and banking listed on the Indonesia Stock Exchange for the 2021-2023 period. Sample study chosen…
ABSTACT Audit report lag is one of the indicators of the efficiency of a company's financial reporting. The faster the report is delivered, the more useful and predictive it is for internal and external users. This study aims to test and analyze the effect of independent commissioners, leverage, company size, and auditor industry specialization on audit report lag. The population in this s…
ABSTRACT This study aims to analyze the factors that influence the use of accounting information. The sampling method used in this study is the Slovin method, which is a sampling technique based on the needs of the population selected to become sample members. The population in this study were all MSMEs in Pekanbaru City. The data used in the study were 141 questionnaires. Data processing was …