The aim of this study are examine the effect of Loan to Deposit Ratio, the growth of credit, Net Interest Margin, bank type, and bank compliance levels to credit risk on conventional commercial banks in Indonesia stock exchange in year 2015-2017.This study used secondary data with a sample 29 companies listed on stock exchange during the period 2015-2017. Determination of the sample was made by…
The purpose of this research was to analyze the effect of return on investment, quick ratio, debt to equity ratio, growth opportunity, and free cash flow on dividend payout ratio. The research sample assessed 7 mining companies listed on the Indonesia Stock Exchange in 2015 to 2017. The analytical tool used was Moderated Regression Analysis. Data collection matrix uses purposive sampling. The r…
The purpose of this study is determine the effect of understanding of government financial accounting systems, government financial administration on the government working unit performa in University of Riau The population in this study are all officials Universitas Riau that that directly related to implementation of accounting system and state finance management in environment of work unit …
This study aims to determine the effect of professionalism, independence, accountability, and experience on audit quality with job satisfaction as a moderating variable on KAP in South Jakarta. The sample in this study amounted to 80 samples with consideration-based taking techniques (judgment sampling). Data collection is done by questionnaire method. 50 questionnaires were analyzed through re…
This study aims to aims to finds out about commitment of village government, competence of village officer, public participation , utilization of information technology and internal control system of government to accountability of village fund management in Rokan Hulu Regency. The population used in this study is the village government and public figure in Rokan Hulu Regency, which amounts to …
This study aims to prove the factors that influence audit delay. The factors tested in this study were audit opinion, auditor change, financial difficulties, audit committee size, meeting frequency and member expertise. The population of this study are all companies listed on the Indonesia Stock Exchange in 2014-2017. The total sample of this research is 78 companies with a 4-year observation p…
This study aims to examine how the influence of corporate governance on tax aggressiveness. Corporate Governance is identified by institutional ownership, audit committee, managerial ownership, and independent commissioners. And this study also aims to examine how the impact of Tax Aggressiveness on Corporate Social Responsibility (CSR). The population in this study was obtained from Manufactur…
This study aimed to examine the effect of compensation management, auditor reputation and profitability of the bank tax management of local development. This research was conducted in January 2017. The data in this research is secondary data. The population in this study is the Regional Development Bank in Indonesia from the financial statements for 2012-2014. The sampling method in this resear…
This study aims to test empirically the influence of sustainability reporting, institutional ownership, capital structure and managerial incentive to firm value with profitability as an intervening variable on the companies listed in Indonesia Stock Exchange during periode 2014-2016. The population of this research is a company listed in Indonesia Stock Exchange from the period of 2014 to 201…
The objectives of this research are to analyze and examine the effect of the diversification strategy and leverage on the firm value with corporate governance as a moderating variable. Business diversification is measured using the Herfindahl Index and leverage measured by using a Debt to Equity Ratio. The firm's value is measured using Tobin's Q ratio and corporate governance is measured by th…
Managerial performance in the Work Unit Organization of Public Services (BLU) of the University of Riau, a phenomenon that often occurs is in the process of preparing and determining the budget of the University of Riau who have adopted the full system of Public Service Bodies (BLU) often there are delays and the emergence of a sense of doubt in establishment of a budget plan. Another problem i…
This study aims to examine the influence of firm size, audit comittee, and earning management on tax avoidance. Tax avoidance is a dependent variable in this study that measured by current effective tax rate. Independent variables of this study are firm size, audit comittee, and earning management. This population of this study was multinational manufacturing companies listed on Indonesian Stoc…
The research aims to examine The Influence of market timing, stock selection skill and level risk to performance of equity funds with inflation as intervening variable. Object of thisresearch are secondary data is data that NAB is a sample of 2015-2017 in the form of daily data which are sixty data of equity funds. That data are analyzed by multiple regression method and SPSS program version 21…
Financial accountability is the responsibility regarding financial integrity, disclosure and compliance with laws and regulations. The objective of this accountability is the regional financial statements presented by government agencies. This study aims to investigated the influencing factors of regional financial accountability, that is the government's internal control system, regional finan…
Periodic evaluation of the performance of managers in the public sector budget must be done to carry out consistently the principles of local financial management, which is effective, efficient, transparent, accountable, orderly, fair, submissive and obedient to the laws and regulations. This objective of this studyis to investigate the effect of compensation and work environment on budge…
This research the purpose of this study was to determine the effect of managerial ownership on firm value, to determine the effect of institutional ownership on firm value, to determine the effect of dividend policy on firm value, to determine the effect of debt policy on firm value, and to determine the effect of profitability on firm value . Where in this study the population is a company eng…
This study aims to analyze the effect of role conflict, role ambiguity, self-efficacy, professional ethics sensitivity, and competence on auditor performance. Also to find out whether aspect of psychological well-being moderate the relationship between role conflict, role ambiguity, self-efficacy, professional ethics sensitivity, and competence on auditor performance. This study uses primary …
Strengthening the implementation of the Government Performance Accountability is one of the government's efforts to realize good governance. The Government Performance Accountability System (SAKIP) as the media to assess the accountability of performance, it can be a benchmark for the government to work more effectively and efficiently. The SAKIP itself is a system that can be used as a tool t…
ABSTRACT This study aims to determine the effect of personality types, acceptance of dysfunctional behavior and incentives to influence audit judgment. Then to know the effect of the interaction of task complexity with personality types on audit judgment. The effect of the interaction of task complexity with the acceptance of dysfunctional behavior on audit judgment. And the interaction effect…
ABSTRACT Information Technology and users competency are the factor that probably could help accounting infomation System at an accredited universitas in Riau Province could be better. This Research is to know the effect of information technology and users competency to quality of accounting information System, and to know the effect of quality of accounting information System to quality of a…