This Study was aimed to examine the effect of the use of information technology, accounting controls, and reporting systems on the performance accountability of government agencies with organizational commitment as a moderating variable. This study used primary data by distributing questionnaires. The method of analysis used in this study is multiple linear regression analysis and moderati…
This study aims to examine the effect of budgetary participation on the performance of local government officials with decentralization, organizational commitment and leadership style as moderating variables. The population in this study was OPD in Pekanbaru City. In this study, the sample used was 96 respondents who were selected using purposive sampling method. This study uses primary da…
This study aims to examine (1) the effect of ethic on budgetary slack. (2) the effect of organizational commitment on budgetary slack. (3) the influence of budget emphasis on budgetary slack on the organization of the city apparatus in Pekanbaru. The research method used is a quantitative research method with primary data obtained from questionnaire data measured using a Likert scale. The …
This study aims to examine and analyze the influence of community participation, human resource competence, supervision, and internal control systems on the accountability of village financial management. Population in this research are all vilage government in left kampar kiri area insist Lampar kiri hilir and Siak Hulu distric., with a total of 17 villages. The sampling technique in this …
This study aims to examine : (1) the effect of innovation on the performance of micro, small and medium enterprises, (2) the effect of strategic planning on the performance of micro, small and medium enterprises. The polls in this study were all MSMEs in Rokan Hulu Regency registered with the Cooperative and MSMEs Service totaling 27,074 MSMEs. The sample used is 96 MSMEs which are calcula…
This study aims to determine the effect of information technology and innovation on the performance of MSMEs in Dumai City. The population of this study were all registered and unregistered MSMEs at the Dumai City Cooperative and UMKM Office. The sample used was 100 respondents who were counted by the Slovin formula with the sampling process using purposive sampling method. The data analys…
This study aim to examine and to analyze the effect of public accountability, financial report transparency, organizational commitment and the quality of human resources on village financial management. The public accountability variable uses five indicators, namely legal accountability, process accountability, program accountability, policy accountability and financial accountability. The …
This study aims to examine the effect of the work environment, social values, labor market considerations, regulations, and adversity intelligence on the interest of accounting students for a career as a public accountant (studies at publik universities in Riau and West Sumatra). The sample is determined using the Slovin formula. So that it obtained 256 samples of students majoring in Accou…
One of the criteria for professionalism of auditors is the timeliness of the delivery of audit reports. The timeliness of companies in publishing financial statements to the general public and to the Financial Services Authority (OJK) also depends on the timeliness of auditors in completing their audit work. This timeliness is related to the benefits of the financial statements themselves. …
The research is conducted to examine the effect of budgeting participation and public accountability on managerial performance with internal monitoring as moderating in Pekanbaru City Organization. The population in this research were all OPD in Pekanbaru City. Samples was determined by using purposive sampling method. Data collection was carried out by distributing questionnaires to 99 re…
This study aims to examine and analyze the effect of the Budget Targets Clarity, Public Accountability, Competence, and Budget Evaluation on Managerial Performance in Regional Apparatus Organization Pelalawan. The population in this study are civil servant who have a structural position and apparatus who have a role in budgeting at every Regional Apparatus Organization Pelalawan. The collec…
This study aims to find empirical evidence of the effect of intellectual capital and competitive advantage on financial performance in manufacturing companies listed on the Indonesian stock exchange in 2016-2018. By using the Pulic - Value Added Intellectual Coefficients (VAICTM) model, this study examines the relationship between the value added efficiency (VAICTM) of the company's three m…
This study aims to determine (1) whether the competence of the village financial management apparatus affects the accountability of village financial management, (2) Does the government internal control system affect the accountability of village financial management, (3) Does community participation affect the accountability of village financial management. This study uses a questionnaire…
This study aims to examine the Effect of Clarity of Budget Objectives, Budget Evaluation, and Quality of Human Resources on Performance Accountability of Government Agencies with Organizational Commitment as a Moderation Variable. The population in this study were all OPDs in the Fifty Cities District. In this study, the sample used is 84 respondents who were selected using purposive samp…
This study aims to examine the effect of budgetary participation, human resource quality, and internal control systems with organizational commitment as a moderating variable (amperical study on OPD Dairi Regency). The population in this study were all OPD in Dairi Regency. The sample selection used purposive sampling method. Data collection was done by distributing questionnaires to 88 re…
This study aims to examine the effect of apparatus competence, organizational commitment, community participation, and internal control systems on the accountability of village fund management. The population in this study were all village officials in 25 villages in Tandun, Rokan IV Koto and Pagarantapah Darussalam Districts in Rokan Hulu Regency. The sample in this study were village gov…
The study aims to learn about (1) the effects of time budget pressure (2) the effects of accountability (3) the effect of objectivity on the quality of the audit. This research was done in a public accountant's office. The data used on this study is primary data with a questionnaire as an instrument. The method used for selection of samples is sampling (sample retrieval is based on the avai…
The purpose of this study is to analyze the effect of leverage, size, maturity and secure on the bonds rating of banking company in 2017-2019. The population used in this study was 42 banking sector companies listed on the Indonesia Stock Exchange (IDX). The sample selection in this study uses a purposive sampling method. Based on the criteria, the sample used in this study was 30 banking c…
This study aims to determine the effect of the application of accounting information systems on the quality of financial statements in Pekanbaru local government. The research method used is descriptive analysis method and hypothesis testing. The statistical analysis used in this study is a simple linear regression analysis test, correlation, hypothesis testing using t test and analysis of …
This study aims to see the readiness of the Kampar Regency Government in implementing Government Regulation No.12 of 2019. The samples in this study are all SKPDs in the Kampar district, the sampling technique in this study using saturated sampling method or census. So the sample in this study amounted to 150 from all SKPDs in Kampar district and respondents consisting of Budget User Proxy,…