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…

Analisis Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah D…

One form of good governance is the Performance Accountability of Government Agencies (AKIP). In implementing good governance, the authority possessed by local governments must be accounted for in a transparent and accountable manner. Accountable and transparent governance will provide assurance to the community that governance has been organized, planned and implemented through programs / activ…

Pengaruh Kinerja Pegawai, Sistem Akuntansi Keuangan Daerah Dan Kompetensi Sum…

This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is questionnaire. The population …

Pengaruh Perencanaan Anggaran, Pencatatan Administrasi, Dan Kompetensi Sumber…

ABSTRACT The realization of the Riau Regional Budget are still low because the absorption capacity has only reached 81.44% of the target that should have been achieved at least 90%. Several different variables have been tested by several previous researchers associated with budget absorption. The purpose of this study was to test the correlation of 3 (three) independent variables, namely v…

Pengaruh Tekanan Eksternal, Faktor Politik, Pengendalian Internal Dan Gaya Ke…

This study aims to test and prove whether external pressures, political factors, internal control and leadership styles have an influence on financial reporting transparency. This research was conducted in OPD Siak district. The total population was 33 DPOs, all DPOs were sampled. The data used are primary data with a questionnaire as an instrument. Purposive sampling as a sampling method. …

Pengaruh Gangguan Pribadi, Gangguan Ekternal, Gangguan Organisasi, Etika Prof…

This research is an empirical study which aims to determine the effect of personal disturbances, external disturbances, organizational disturbances, professional ethics, and auditor competence on the auditor’s independence. This research was conducted at the Inspectorat of Pelalawan Regency, Siak Regency, and Meranti Islands Regency. The data used are primary data with a questionnaire as…

2pengaruh Gangguan Pribadi, Gangguan Eksternal, Gangguan Organisasi, Etika Pr…

This research is an empirical study which aims to examine the effect of personal disturbances, external disturbances, organizational disturbances, professional ethics and auditor competence on auditor independence. The data collection method used by the researcher used a questionnaire that was distributed directly to all auditors in the Inspectorate of Indragiri Hulu Regency, the Inspector…

“Pengaruh Sistem Informasi Akuntansi, E-Commerce, Dan Karakteristik Kewirau…

Abstract This research is entitled "The Effect of Accounting Information Systems, E-Commerce, and Characteristics of Entrepreneurship on the Performance of Micro, Small and Medium Enterprises (MSMEs) in Kampar Regency". The purpose of this study was to determine the effect of Accounting Information Systems, E-Commerce, and Entrepreneurship Characteristics on the Performance of MSMEs in Kam…

Pengaruh Pertumbuhan Ekonomi, Belanja Modal Dan Ukuran Pemerintah Terhadap Pe…

This study aims to determine the effect of economic growth, capital expenditure and size of local government of internal control. The data used in this study are secondary data. The method used for sample selection was purposive sampling. The number of samples in this study were 66 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis te…

Pengaruh Ukuran Perusahaan, Leverage, Likuiditas, Manajemen Laba, Ceo Duality…

This study aims to determine the effect of company size, leverage, liquidity, earnings management, ceo duality, quality of directors and foreign share ownership on the level of financial statement disclosure. The data used in this study are secondary data. The method used for sample selection was purposive sampling. The number of samples in this study were 96 companies. Hypothesis testing i…

Peran Mekanisme Corporate Governance Sebagai Pemoderasi Pengaruh Asimetri Inf…

ABSTRACT This study aimed to examine the effect of asymmetry information on earnings management was corporate governance as moderating variable. Bid-ask spread is used to measure the variable asymmetry information. Discretionary accruals is used to measure the variable earnings management. The independent board commissioner, institutional ownership, management ownership, and audit commite …