The purpose of this study was to analyze the influence of Leadership and Organizational Commitment on Employee Satisfaction at PT Integra Trustindo Pekanbaru. The population in this study were employees of PT Integra Trustindo Utama Pekanbaru with 68 respondents as the sample selected using the simple random sampling method. Data analysis using path analysis through SPSS version 24.0. The resu…
Street vendors are economic activities that move in the informal sector that has negative and positive impacts. The Siak Regency Government is addressing the problem of street vendors selling street shoulder by implementing structuring and empowerment. At present the structuring has been carried out with solutions to build people's markets, in contrast to the empowerment of activities carried o…
Abstract This research aims to determine how the impact store atmosphere and service quality towards to purchasing decisions and customer satisfaction at Waroeng Wahid Pekanbaru. The population is all Waroeng Wahid Pekanbaru customers. The study was prepared using accindental sampling method. The total sample was 110 people. Analysis of the data used is path analysis (path analysis) with SPS…
The development of kasang kulim zoo by the great hall of conservation of Riau's natural resources is the building of the ministry of forests adopted by upt, every region in pekanbaru is called the great hall for conservation of the riau natural resources. Researchers focus research on operational development the kasang kulim zoo. The purpose of this research is figure out how to build the kasa…
This research was conducted at PT. Sawit Riau Makmur, Tanah Putih Subdistrict, Rokan Hilir Regency, with the formulation of the problem: Does supervision, compensation and social security affect employee job satisfaction PT. Sawit Riau Makmur Tanah Putih Subdistrict Rokan Hilir Regency ? Does supervision affect the job satisfaction of employees of PT. Sawit Riau Makmur Tanah Putih Subdistrict R…
ABSTRACT This study aims to analyze the mental workload and the level of work fatigue in ergonomic employees at CV. Surya Pelangi Konveksi Pekanbaru. The research method is quantitative descriptive research. Samples were taken as many as 46 people which is the total population of the production section. Measurement of mental workload using NASA - TLX (National Aeronautics and Space Administr…
ABSTRACT This research aims to determine the effect of time budget pressure, task complexity, job stress and professional ethics on auditor dysfunctional behavior at Public Accounting Firms in Pekanbaru and Padang. The data collection of this research was using questionnaire method that distributed to 65 auditors working at Public Accounting Firms in Pekanbaru and Padang. The numbers of aud…
ABSTRACT This study aims to examine: 1) the effect of liquidity on tax aggressiveness, 2) the effect of family ownership on tax aggressiveness, 3) the effect of firm size on tax aggressiveness, 4) the effect of audit committee variable as a moderating variable in the effect of liquidity on tax aggressiveness, 5) the effect of audit committee variable as a moderating variable in the effect of f…
ABSTRACT This study aimed to examine the influence tax planning and leverage on firm value moderated by transparency of company. The population taken in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 which amounted to 117 companies. From this population, there were 39 companies as samples. Data obtained using purposive sampling method and firm value…
ABSTRACT This research aims to know about the influence of transparency, competency of village apparatus, commitment of village government organization, internal control system, utilization of information technology and public participation on accountability Village government in the management of village funds allocation. The population in this research is the entire apparatus of the villag…
ABSTRACT This research aims to examine the effect of auditor switching, profitability, solvency, audit committee, and auditor’s opinion on audit delay on mining sector companies listed in Indonesian Stock Exchange 2015 – 2017. The population in this study is mining companies listed in the Indonesia stock exchange at 2015-2017 as many 42 companie, Sampling was done by purposive sampling m…
ABSTRACT This study aims to examine the effect of Company Size, Debt Level, Profitability, and Independent Commissioners on Tax Aggressiveness in trading companies listed on the IDX. The population in this study are all trading companies in Indonesia which are listed on the Indonesia Stock Exchange in the 2015-2017 period. Based on the sampling technique used in this study, namely purposive …
ABSTRACT The purpose of this research is to empirically examine the influence of audit committee characteristics on financial reporting quality. Audit committee characteristics measurement uses the size of audit committee, frequency of meeting of audit committee, accounting and financial expert of audit committee, and audit committee tenure. The population in this research is companies liste…
ABSTRACT The purpose of the study is to empirically evidence of the influence of variable profitability, investment decisions, tax avoidance, inflation and exchange rates (exchange rate) on the value of the company. The population in this research is the entire banking Company listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The sampling techniques used are purposive s…
ABSTRACT This study aims to analyze empirically the influence of audit opinion, management change, return on equity, audit fees to auditor switching and analyze whether the auditor's reputation is able to act as a moderating variable.The population is manufacturing companies on the Indonesian stock exchanges for the period 2013-2018. The sample method is purposive sampling with result of s…
ABSTRACT This research to analyze the effect of solvabilitas, debt default, audit report lag, opinion shopping, and audit quality on going concern audit opinion. The data used in this research is secondary data. The population in this study are service companies listed on the Indonesia Stock Exchange in period 2013-2017. Sampling research is obtained by using purposive sampling method and pr…
Exploitative behavior of human and does not care about the survival of present and future generations can reduce the quality of the environment, especially resources of river. As one of the parties at the Siak River, the crew requires a good of understanding and attitude about the environment in order to be able to prevent further emergence of Siak River water pollution. The stage of understand…
Effectiveness of asset management is management that functions to operate a set of resources (human resources, money, machinery, goods, time) and a set of instruments (methods, standards / criteria) in order to achieve the goals / objectives appropriately to guide the management of assets that cover the process inventory assets, conduct legal audits, assess assets, optimize assets, and supervis…
This research aims to investigate the effect of accrual earnings management, real earnings management and inventory intensity towards tax aggressivity of a company. Tax aggressiveness was measure using effective tax rate (ETR). The population in this research were the manufacture companies listed in Indonesia Stock Exchange (BEI) during periode 2016 until 2018. Sample selection method was usin…
Corporate Social Responsibility is a form of social responsibility undertaken by companies to provide attention and care for the environment and society. The existence of a company in the midst of the environment can provide two conditions, namely positive and negative impacts on society. This research to examine and analyze the effect of company size, leverage, profitability, liquidity, and m…