Water is very important for every life of living things, water is also a natural resource that is needed for every living things including humans for their daily needs. This research aims to determine the existence of underground water and underground water quality on Tampan District around Pekanbaru slaughterhouse. Determination of the presence of underground water used the wenner and schlumbe…
ABSTRACT The strength in concrete is determined by the strength of the aggregate and the strength of the binding matrix including the value of the cement water factor. The smaller the value of the cement water factor, the higher the compressive strength of the concrete and is difficult to work with. To increase the workability and compressive strength of concrete used type F added material. Th…
ABSTRACT Budget plan (RAB) is an indispensable thing in the process of housing construction. The RAB provides an overview of the costs that must be spent to build a house in accordance with the plans that have been made. The steps in planning a building are drawing plans and calculating the Budget Plan (RAB). In calculating the RAB the stages are carried out, namely: work plan and technical re…
ABSTRACT This study aims to examine: 1) the effect of tax avoidance on the intention to conduct earnings management, 2) the effect of managerial ownership on the intention to carry out earnings management, 3) the effect of company size on earnings management, 4) the effect of leverage on earnings management, 5) the effect of dividend policy on earnings management. Earnings management that i…
ABSTRACT The purpose of this research were to analyze the effect of liquidity, solvency,and profitability of the corporate’s value with dividend policy as moderation. Population on this research is all companies listed in Indonesia Stock Exchange (IDX) year 2015-2017 except banking, insurance and other financial institutions. This research sample was selected using the purposive sampling…
ABSTRACT The purpose of this research was to analyze the effect of information asymmetry, bonus plan, corporate social responsibility, and family control on earnings management with independent commissioner as a moderating variable. The research sample assessed 111 manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2017. The analytical tool used was Moderated Regressio…
ABSTRACT The purpose of this study is to examine the effect of obedience pressure, task complexsity, self efficacy and time budget pressure to audit judgmentwaas taken by auditor. The population used in this study is the auditor who works at the Public Accounting Firm (KAP) in the cities of Padang and Pekanbaru in accordance with the 2018 Public Accountant Firm directory obtained from the Ind…
ABSTRACT This study aims to examine: (1) the effect of economic growth on the local government's internal control system, (2) the effect of capital expenditure on the regional government's internal control system, (3) the effect of the size of the local government on the local government's internal control system.The population in this study were all regencies and cities in Riau Province. In t…
ABSTRACT This study aims to examine: 1) the influence of personal cost on the intention to whistleblowing, 2) the effect of moral intensity on the intention to do whistleblowing, 3) the effect of organizational commitment on the intention to do whistleblowing, 4) the influence of the seriousness of cheating on the intention to whistleblowing. The population in this study are all staff / empl…
ABSTRACT The purpose of this research is to analyze the effect of taxation socialization, information technology and taxation knowledge on the fulfillment of corporate tax obligations. the sampel of research by 65 correspondences who are as taxpayers listed in KPP Pratama Dumai and Bengkalis. the method of sampling using convenience sampling. the data were analyzed to test the hypothesis usin…