Indonesian Retail Bonds or commonly referred to as ORI is the state bonds issued by the Indonesian government that is sold to private persons or individuals citizens of Indonesia through a selling agent. With the aim of expanding the investor base in the country, as an alternative investment instruments to retail investors, to support the stability of the domestic financial market, support the …
This study aims to determine the effect of people's business credit on UMKM income (case study on BRI Micro Business Guiding Bank BRI Handsome Branch in 2014 (Tw 1) - 2018 (Tw 4)). The method used in this research is descriptive and quantitative methods. The analytical model used is nonparametric statistics, nonparametric statistics consist of several parts, namely Paired Sample T-Test. This t…
The Catalysts of Manganese oxide type of birnessite and cryptomelane have been successfully synthesized using deposition method through three variations of mixing reactants namely method A (adding dropwise of the KMnO4 solution into maltose solution), method B (adding dropwise of the maltose solution into KMnO4 solution) and the C method (the maltose solution and KMnO4 solution are mixed togeth…
The birnessite-type manganese oxide catalyst was synthesized by using the precipitation method by mixing reactants between KMnO4 and glucose with mole ratios of 3:1 and 2:3. The mixing reaction was carried out through three mixing methods, A (the KMnO4 solution was added dropwise to the glucose solution), B (the glucose solution was added dropwise to the KMnO4 solution), and the C method (the …
This study aims to see and know the direct and indirect effects of Competence and Training on Job Satisfaction and Employee Performance. The population in this study were employees of the One Stop Investment and Integrated Services Office of Riau Province. The number of permanent employees working at the Riau Provincial One-stop Investment and Integrated Services Agency is 118 in 2019, the met…
The purpose of this study was to analyze the effect of training, job satisfaction and teamwork on employee performance and the role of leadership as a moderating variable. The population of this research is the leadership employees at PT. Perkebunan Nusantara V numbered 509 people with a sample of 120 respondents using the Slovin formula and the probability sampling method. Hypothesis testing u…
ABSTRACT The purpose of this research is to test and analyze the influence of debt policy, devidend policy, profitability, and sustainability report towards corporate’s value with investment opportunity set as moderation. The population in this study is all companies that is listed in Indonesia Stock Exchange at 2015- 2017. Sampling was done by purposive sampling method. Based on purposive s…
This study aims to see and know the direct and indirect effects of workload and compensation on performance with motivation as an intervening variable. The population and target in this study are PT. IndosawitPelalawan district as many as 232 respondents used a census sampling with sampling techniques using the formula of Taro Yaname and Slovin if the population was known to take the sample use…
ABSTRACT The main objective of this study is to examine the relationship between the entrepreneurial orientation and market orientation on the performance village-owned enterprises (BUMDes). The village-owned enterprises (BUMDes) is an economic instituion that aims to develop the potential of the village so that it can improve the welfare of the village society . This study used quantitative r…
This study aimed to examine and analyze the influence of the financial performance, dividend policy and firm age to firm value which is moderated by firm size. This studi was conducted in the company of the consumer goods industry sectors listed on the Indonesia Stock Exchange in 2015-2018 The data used secondary data. Data obtained from the official website of Indonesia Stock Exchange. The po…
ABSTRACT This study aims to determine the effect of sharia governance - sharia supervisory board, board of commissioners, audit committee, institutional ownership and shariah compliance on Islamic social reporting disclosures at Islamic sharia banks in Indonesia in 2013-2016.The dependent variable in this study is the disclosure of Islamic social reporting. While the independent variables are …
ABSTRACT This study aims to examine the effect of carbon emission disclosure and environmental management system toward firm value. This study also to examine the role of financial performance in mediating the impacf of carbon emission disclosure and environmental management system on firm value. The population in this study is a mining, plantation and manufacturing companies registered in Ind…
ABSTRACT This study aims to examine the effect of carbon emission disclosure on firm value and the effect of carbon emission disclosure on firm value mediated by financial performance, operating performance and cost of equity on mining, plantation and manufacturing companies that registered in Indonesia Stock Exchange period 2015-2017. The results of this research showed that carbon emission d…
ABSTRACT The purpose of this research is to know the influence of corporate governance mechanisms to the company's performance. The mechanisms of corporate governance examined in this study include internal and external governance consisting of: Board of Commissioners and managerial ownership and foreign ownership, debt financing, and audit quality. The population in this research is a company…
ABSTRACT The study aimed to examine the effect sales growth, executive character and leverage on tax avoidance with institutional ownership as a moderating variable. The main issues that the researcher will be explain are as follows: To see how much influence dependent variables with independent variables mediated by moderating variables. This research was conducted on manufacturing companies …
ABSTRACT This research aims to examine the effect of leverage, profitability, audit tenure and KAP size on audit delay by being moderated by an audit committee on consumer goods companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Audit delay is measured by the number of days from the closing date of the company's fiscal year, December 31 until the date stated in the indep…
ABSTRACT This research aims to obtain empirical evidence about the effectiveness of the fraud pentagon in detecting financial statement fraud. Pentagon fraud is proxied by six variables consisting of two elements of pressure (financial stability, external pressure), one variable from the opportunity element (ineffective monitoring), one variable from the element of rationalization (audit opini…
ABSTRACT This research was conducted on 34 regional organization of Dumai City. This research is included in quantitative research. The type of data used is the primary data. Sampling was done by Purposive Sampling method. This data was analyzed using multiple linear regression that was processed with the help of SPSS program. This study aims to determine the effect of Budget Planning, Budget …
ABSTRACT The objective of this study is to analyze the influence of earnings management and good corporate governance mechanisms towards corporate environmental disclosure (CED). Good corporate governace mechanisms are measured by the proportion of independent board, the number of audit committee meetings and the size of audit committee. Earnings management is measured by the modified discreat…