ABSTRACK This study aims to determine the effect of the Whistleblowing System, Audit Committee, and Internal Audit on Fraud Disclosure (a case study on Banking Companies Listed on the Indonesia Stock Exchange for the 2021–2023 period). The analysis used in this research includes classical assumption testing and multiple linear regression. The sampling method used is purposive sampling, w…
ABSTRACT This study aims to examine the effect of Transfer Pricing, Capital Intensity, and Firm Size on Tax Avoidance (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021–2023). The population in this study consists of mining sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sampling technique u…
ABSTRACT Tax avoidance is a crucial issue in the world of taxation because it has a direct impact on state revenues. Tax avoidance is carried out by companies to minimize the tax burden through strategies that are still within legal limits, but often conflict with the effectiveness of fiscal compliance. This study aims to determine the effect of profitability, leverage, capital intensity, …
ABSTRACT This study aims to analyze the influence of human resource (HR) competence, budget target clarity, and regulatory compliance on the implementation of the Government Agency Performance Accountability System (SAKIP), with organizational commitment as a moderating variable. The study was conducted on Regional Government Organizations (OPD) in Pekanbaru City using a quantitative appro…
ABSTRACT This study aims to determine the influence of political connections and executive compensation on audit fees on Healthcare and Basic Material sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This research is a quantitative study that uses secondary data, sourced from annual reports and financial reports disclosed on Indonesia Stock Exchange and the comp…
ABSTRACT This study aims to examine the effect of family ownership, audit committee and directors' reputation capital on auditor choice. The population of this study is industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This research is a quantitative study that uses secondary data, which is sourced from annual reports and financial reports a…
ABSTRACT Firm performance is the condition of a company during a certain period due to the company's operational activities. Stakeholders tend to support good firm performance, because it can provide opportunities for companies to offer better products or services and have more competitive and superior prices. This study aims to analyze the effect of ownership structure consisting of insti…
ABSTRACT This study aims to determine the influence of good corporate governance, board interlock, and woman board on firm performance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This research is a quantitative study that uses secondary data, sourced from annual reports and firm reports disclosed on Indonesia Stock Exchange and th…
ABSTRACT This study aims to analyze the influence of Internal Control System, Presentation of Financial Reports, Accessibility, and Human Resource Competence on Accountability of Regional Financial Management in Regional Apparatus Organizations (OPD) in Pekanbaru City. The research method used is quantitative with data collection through questionnaires. The research sample consisted of 99…
ABSTRACT This study aims to examine the effect of Human Resources Competence, Innovation, Digital Marketing, and Organizational Commitment on MSME Performance in Pekanbaru City. The research method used is a quantitative research method, with a data collection method in the form of a questionnaire. The population in this study was MSME in Pekanbaru City totaling 26,684 respondents. The sample …
ABSTRACT This study aims to analyze the influence of Capital (X1), Education Level, and Financial Technology (X3) on MSME Income (Y) in Pekanbaru City. The population in this study is MSMEs in Pekanbaru. In this study, a sample of 124 respondents was obtained by purposive sampling method. This study uses primary data obtained from the distribution of questionnaires distributed to MSME owners i…
ABSTRACT This research investigates the influence of corporate governance, corporate social responsibility, and intellectual capital on financial performance. The study targets energy companies listed on the Indonesia Stock Exchange between 2021 and 2023. A purposive sampling method was applied, resulting in a selection of 54 companies. Data were analyzed using multiple linear regression. The …
ABSTRACT This research aims to determine the influence of Whistleblowing System, Internal Control System and Organizational Culture on Fraud Prevention. The population in this study is the Regional Apparatus Organizations of the Pekanbaru City Government with a total of 47 Regional Apparatus Organizations. The sampling technique in this research uses purposive sampling technique. This research…
SUMMARY AMANDA AGNES SILVIANI, NIM. 2310246435. The Effect of Board Diversity, Environmental, Social, and Governance Disclosure and Green Innovation on the Company's Financial Performance: Sustainability Committee as a Moderator. Supervised and proctoring by Kamaliah and Meilda Wiguna Financial performance reflects the effectiveness of a company's business strategy and operational efficiency …
SUMMARY MAIZA ANGGRAINI, NIM.2310246437. The Effect of Good Corporate Governance, Leverage, and Profitability on Sustainability Report (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange in 2021-2023. Supervised by Rita Anugerah and Poppy Nurmayanti. Sustainability reports play a role in disclosing the economic, social and environmental impacts of company opera…
This study aims to examine the effect of green accounting, environmental performance and CSR on financial performance moderated by corporate governance. Green accounting is measured using a dummy variable, environmental performance measured by PROPER and corporate social responsibility measured by GRI Standard 2021 on financial performance with corporate governance as a moderating variable. Thi…
ABSTRACT This thesis aims to analyze the effect of Transfer Pricing, Tunneling Incentive and Sales Growth on Tax Avoidance, in Manufacturing Companies Listed on the Indonesia Stock Exchange during the period 2021-2023. This study uses a quantitative method with secondary data in the form of the company's annual financial reports. The sample was selected using a purposive sampling techniqu…
ABSTRACT This study aims to analyze the effect of Transfer Pricing, Thin Capitalization, and Institutional Ownership on Tax Avoidance (An Empirical Study on Multinational Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021–2023). This research employs a quantitative method using secondary data in the form of annual financial reports. A total of 18 companies were selec…
ABSTRACT This research aims to determine the influence of perceptions of tax justice, detection rate, tax rate, and tax information technology on tax evasion. This research uses a sample of UMKM corporate tax pareys in Riau Province. The research used a purposive sampling method wtih a sample size of 96 respondents. Testing this research hypothesis uses SPSS software version 26. The results of…
ABSTRACT This study aims to examine the effect of profitability, accounting prudence, and leverage on firm value (an empirical study on raw material-producing companies listed on the Indonesia Stock Exchange from 2021 to 2023). The population in this study consists of all raw material-producing companies listed on the Indonesian Stock Exchange from 2021 to 2023. The sample includes 81 com…