Pengaruh Integritas, Motivasi, Objektivitas, Akuntabilitas Dan Pengalaman Ker…

ABSTRACT The purpose of this research was to identify and analyze about (1) The effect of integrity on audit quality, (2) The effect of motivation on audit quality, (3) The effect of objectivity on audit quality, (4) The effect of accountability on audit quality, (5) The effect of work experience on audit quality. Study was conducted at inspectorate of Riau Province, Pekanbaru City and Sia…

Pengaruh Sistem Pengendalian Intern Pemerintah (Spip), Komitmen Organisasi, P…

ABSTRACT Budget absorption is one measure of the government's performance in moving the wheels of the economy. absorption of the budget is generally absorbed slowly, even its realization often accumulates at the end of the year due to various problems, both from the control, administrative and technical aspects. The purpose of this study was to examine the effect of the government's intern…

Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keu…

ABSTRACT This study aims to examine the effect of good corporate governance and company size on the financial performance of banking and financecompanies listed on the Indonesian stock exchange in 2017-2019. Financial performance is measured by cash flow return on assets (CFROA). While the indicators of good corporate governance use the independent board of commissioners, audit committe, …

Pengaruh Faktor Demografis, Faktor Individu, Dan Faktor Organisasional Terhad…

One of the ways to identify fraud or corruption that is happening is by obtain information about the fraud from an individual or group of reporters or so called whistleblower. The purpose of this research is to examine empirically the influence of demographic, individual, and organizational factors on whistleblowing intentions. Respondent in this research are ASN (Aparatur Sipil Negara) who wo…

Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Anggaran Berbasis Kinerja …

This research are aimed to examine (1) effect of Budget Formulation Policy on Implementation of Performance Based Budgeting, (2) effect of Political Budgeting on Implementation of Performance Based Budgeting, (3) effect of Purpose Orientation on Implementation of Performance Based Budgeting, (4) moderating role of Inspektorat Supervision on the effect of Budget Formulation Policy on Implementat…

Analisis Penentuan Target, Strategi Dan Faktorfaktor Yang Mempengaruhi Pajak …

The phenomenon that becomes the object of research is the inadequate realization of local taxes in Pekanbaru City which is caused by the poor performance of 4 types of local taxes, namely Advertising Tax, Swallow's Nest Tax, Groundwater Tax; and Non-Metal Mineral and Rock Tax. Referring to the phenomena and preliminary data, it was found that in the upstream period it was suspected that th…

Pengaruh Orientasi Kewirausahaan Sosial Terhadap Kinerja Organisasi: Analisis…

This research was developed based on Resource Based View (RBV) and Resource Dependence Theory (RDT) to identify internal and external resources that are most relevant to organizational performance. This research is an extension of previous studies. Previous studies were conducted using the RBV and RDT approaches separately and consider organizational resources only in one side, internal or exte…

Analisis Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Corporate Gover…

This study aims to examine and analyze the effect of Profitability, Leverage, audit quality, and corporate governance on tax avoidance. The research population is International mining companies listed on the Indonesia Stock Exchange for the period 2016 to 2018, number 15 samples. The sampling technique uses purposive sampling method by taking a predetermined sample based on certain criteria. Da…

Pengaruh Dukungan Manajemen Puncak, Dukungan Legislatif, Sumber Daya Manusia …

The very dynamic information system application platform used in the development planning process certainly supports the support of the development planning stakeholders themselves, both from the executive, consisting of the Regional Government and its staff as well as from the legislature. The ranks of the Regional Government consist of regional apparatus organizations. In carrying out its mai…

Pengaruh Fraud Pentagon Terhadap Fraud Financial Statement Dengan Nilai Perus…

This study aims to determine the effect of the fraud pentagon financial statement with firm value as a moderating variable (empirical study of companies listed on the Indonesian stock exchange on 2016 - 2019.This study uses a quantitative method research design. The population of this research is financial service companies listed on the Indonesian stock exchange. The research sample was taken …

Pengaruh Akuntabilitas, Kompetensi Dan Tekanan Anggaran Waktu Terhadap Kualit…

The study is a survey research using census method,the spreading technique using a questionnaire. The respondents in this study were auditors who worked for the Inspectorate of Kampar. The number of auditor who observed in this study was 39 auditors in Inspectorate of Kampar. Data was analyzed using multiple linear regression testing and MRA. The results showed that accountability had a positi…

Pengaruh Inflasi, Revaluasi Aset Dan Leverage Terhadap Harga Saham Dengan Pro…

The purpose of this study is to test and analyze the effect of inflation, asset revaluation, and leverage on stock prices with profitability as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2017 period. This research refers to signal theory and agency theory. Signal theory is a theory that provides a signal good news and bad news. By …

Pengaruh Kualitas Aparatur, Regulasi, Sistem Informasi Manajemen, Dan Sistem …

Fixed asset management is not an easy job for local governments, this is because local governments must pay attention to planning needs to claim compensation. The purpose of this study was to examine and analyze the influence of the quality of the apparatus, regulations, management information systems and internal control systems on the effectiveness of fixed asset management in Bengkalis Regen…

Pengaruh Kepemilikan Asing, Foreign Operation Dan Manajemen Laba Riil Terhada…

This study aims to prove empirically the effect of foreign ownership, foreign operation and real earning management in tax avoidance. This research is classified as a quantitative research. The population in this study were all manufactures firm listed on BEI period 2017-2019. While the research sample was determined by purposive sampling method in order to obtain 61 firms. The type of data use…

Pengaruh Kompetensi Personal Dan Faktor Lingkungan Terhadap Kemampuan Auditor…

Less adequate effectiveness of internal auditor in detecting fraud causes question in public related to the function of internal auditor in detecting fraud. Based on the report by Association of Certified Fraud Examiners (ACFE) in 2018, if estimated loss is determined 5% at Gross World Product forecast in 2017 in the amount of USD 79,6 trillion, then the total projection of fraud loss is almost…

Pengaruh Likuiditas Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Profi…

The research was conducted in consumer goods industry sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The aim is to determine the effect of liquidity and capital structure on firm value with profitability as an intervening. The population of this research is all companies in the consumer goods and industry sectors listed on the IDX in 2016-2019 with a total sample s…

Pengaruh Pengungkapan Informasi Lingkungan Terhadap Nilai Perusahaan Dengan M…

Firm value is the company's performance as reflected by the stock price formed by the demand and supply of the capital market, which reflects the public's assessment of the company's performance. The higher the share price, the higher the company value, maximizing firm value means maximizing the prosperity of shareholders, which is the company's goal. This study aims to examine the effect …

Pengaruh Independensi Auditor, Gaya Kepemimpinan Dan Budaya Organisasi Terhad…

Edisi

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ISBN/ISSN

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Deskripsi Fisik

xi, 129 hlm,; ill.: 29 cm

Judul Seri

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No. Panggil

10 07. 220 (0065)

Pengaruh Faktor Organisasional, Faktor Individu, Faktor Situasional, Dan Fakt…

Whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation’s irregularities and frauds in their organizations and report those irregularities and frauds to their superior. The purpose of this research is to examine empirically the influence of organizational, individual, situasional, and demographic factors on internal whist…

Pengaruh Lever’s Of Control Terhadap Kinerja Manajerial Dengan Ambiguitas P…

This study aims to find empirical evidence of the effect of lever’s control on managerial performance mediated by role ambiguity and psychological empowerment. The population in this study were managers of cigarette distributor companies in the city of Pekanbaru, namely: 1) PT. Surya Madistrindo, 2) PT. HM Sampoerna, Tbk., 3) PT. Djarum Group, and 4) PT. Bentoel Group. The sample technique us…