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…
ABSTRACT This research aim to to know influence of policy of dividend (X1), policy of leverage (X2), decision of invesment (X3) and earning management (X4) to company value at company of mining which enlist in BEI Year 2015-2018. This research is conducted at company of mining which enlist in Effect Exchange Indonesia (BEI) Year 2015-2018. Amount of population counted 41 company, while amount …
ABSTRACT This research aims to examine the effect of professional ethics, locus of control, and financial compensation to the tax auditors performance at KPP in the Direktorat Jenderal Pajak Riau. The data in this study is the primary data. The population in this study were the tax auditors who worked at KPPin the Direktorat Jendereal Pajak Riau. The sampling method used in this study saturate…
ABSTRACT This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal keloa system consisting of: independent board, and managerial ownership, foreign ownership, debt financing, audit quality. The population in this study is a registered company in Indonesia Stock Exchange for the period 201…
This study aims to examine and analyze the factors that influence fraud in the perspective of fraud pentagon in the village government of Kampar Kiri district. The pressure element is proxied by compensation suitability, the opportunity element is proxied by the effectiveness of the internal control system, the rationalization element is proxied by organizational culture, the ability element is…
ABSTRACT This research aims to determine the effect of religiosity, organizational commitment, task complexity and machiavellian nature on dysfunctional audit behavior at The Representative The Development Finance Comptroller Agency Of The Republic Of Indonesia In Jambi Province. The data collection of this research was using questionnaire method that distributed to auditors working at The Rep…
ABSTRACT The purpose of this research is to analyze the effect of taxpayer awareness, understanding of tax regulations, tax sanctions and tax payment mechanisms to the compliance of taxpayers. The sampel of research by 53 correspondences who are as taxpayers listed in KPP Pratama Dumai. The method of sampling using convenience sampling. The data were analyzed to test the hypothesis using the m…
This study aims to determine Consumer Segmentation at PT. Veronicca Putri Meutuah Tour and Travel Pekanbaru. The population in this study were consumers who bought flight tickets in the 2016-2019 purchase period, totaling 14,318 tickets sold. The number of samples used was 100 people using the Slovin formula. Data collection was carried out using qualitative descriptive methods using …
Robotics community has increasingly developed now in Pekanbaru but less focused on children, whereas robotics is good for children's development. Robotics education institutions starting from elementary schools in Pekanbaru only one, namely Robotic Education (RED) Pekanbaru. In this case RED carries out instructional communication activities carried out every learning activity. The purpose of t…
This final project discusses Winter’s Smoothing model and ARMA(p, q) model with numerical computation. Both of these models are used to predict the availability of rice stock at BULOG Pekanbaru in 2015 by considering the seasonal factor from time series span data. Then a comparison is carried out for both forecasting models to select the right forecasting model with minimum Mean Square E…
The research aims to recognize the organizational culture’s influence and the work satisfaction of the organization’s commitment partial and simultaneous. This study uses questionnaires to distribute to 26 responders to Hotel Bintang Lima employees. Next data were prepared using descriptive analysis and statistical analysis using SPSS 23, validating tests, reability, linear regression tests…