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…
ABSTRACT This study aims to provide an overview of factors that affect transfer pricing and test Effect of the tax burden, the bonus mechanism, tunneling incentive and exchange rate against the company's transfer pricing. The population in this study across the multinational companies listed on the Stock Exchange in 2016-2018. In this study, the sample used are 68 companies in the year selecte…
ABSTRACT The breeding of Timor deer at the University of Riau was successful due to the high adaptability of the Timor deer outside their habitat. Maintaining the success of Timor deer breeding at the University of Riau the need for direct observation of the environment and the availability of food at the likely location of Timor deer breeding to avoid undesirable things. This research was con…
ABSTRACT Bocai is a traditional ship which originated from Pasir Bongkal Village, Sungai Lala District, Indragiri Hulu Regency. The size type of bocai in the sandstone village is very diverse, caused by the using of bocai itself. Characteristics of the bocai can be seen on the front and back of the blunt, which called as the threshold, in addition to the characteristics of the hull shape or…
ABSTRACT Mangrove forests have an important role in regulating the stability of sea and land conditions, as well as forming various species of trees, shrubs and flora. One area that has a mangrove ecosystem in Bengkalis Regency is Teluk Pambang Village. Mangrove ecotourism in Teluk Pambang has good potential to be developed such as natural resources, characteristics and uniqueness of mangroves…
ABSTRACT Mangrove forest have a diversity of potential benefits for human life, so they need to be maintained so that their utilization can be sustainable. The surrounding community must be the main actor in the management of mangrove forests so that the benefits can be felt directly by the community. This study aims to determine the level and form of community participation in the managem…
ABSTRACT The horticulture sub-sector includes fruits, vegetables, ornamental plants, and medicinal plants. Pineapple plants are one of the commodities which are included in the horticulture sub-sector, in Indonesia pineapple production reaches 8.75% of the total fruit production in Indonesia. Riau Province is one of the provinces that has pineapple development centers, according to data from…
ABSTRACT The typical Rengat City with ambarella fruit makes the Rengat City community process this commodity into industrial food that is ambarella dodol and makes ambarella dodol product as one of its main souvenirs. The ambarella dodol industry has been produced since 1990 and is popular at cultural week held in Rengat City. The production process of the Raeesa ambarella Dodol is classified …
Business competition in Indonesia is currently experiencing very rapid progress. This is proven by the mushrooming of various forms of business entities engaged in goods and services, both small and large scale. One human need is the need for an event or event organizer. Event organizers are now increasingly needed by the public. One of the big event organizers in Pekanbaru is Sumatra One. Peka…
Counseling activities are still being carried out to convey information to the public so that the information conveyed can be known and utilized by the community. One of the counseling activities is about accident insurance delivered by PT. Jasa Raharja (Persero) Riau Branch to Students of Muhammadiayah Vocational High School 2 Pekanbaru so that they better understand the roles and functions o…
ABSTRACT Adolescence is a phase of development between childhood and adulthood. In adolescene, it is the desire to try, to follow trends and lifestyles, and have enormous fun. So, a person’s development in childhood and adolescene will shape the person’s self development in adulthood. Article 284 of KUHP cannot be a legal basis for adolescents who commit adultrety, there fore the…