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…
ABSTRACT This study aims to examine the effect of awareness of taxpayers, tax sanctions, understanding of tax regulations and the use of information technology to fulfill the tax obligations of SMEs registered at the Dumai KPP.The population in the study were micro, small and medium business taxpayers (UMKM) registered at the Dumai Pratama Tax Office (KPP), which totaled 2,094 registered taxpa…
This research aims is to determine the effect of human resource competency, implementation of accrual based financial accounting systems, organizational commitments, and internal control systems on quality of financial reports (on all of Indragiri Hilir district OPD).The population of this research are all of Indragiri Hilir district OPD totaling 58 OPD. The samples of this study are all OPD …
ABSTRACT This study aims to examine the effect of managerial ownership, dividend policy and debt policy on firm value. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in 2015-2018. Samples from the study were 80 companies selected through the purposive sampling method. The analytical method used is multiple regression analysis. The proxy…
ABSTRACT The research aims to examine the impact of tax planning and Corporate Governance proxied by managerial ownership, institutional ownership, independent commissioner, and audit committee on firm value. The research methods used in this research is a descriptive method. The population of the research was on the manufacturing sector companieslisted on the Indonesian Stock Exchange in 201…
ABSTRACT This study aims to find out how the influence of total quality management (X) on job satisfaction (Y2) through employee’s performance (Y1) at PT. Sucofindo which amounts to 69 people. Primary data was collected using a research’s instrument in the form of a questionnaire. Hypothesis testing uses path analysis with the help of SPSS program and sobel test. The sampling technique t…
Performance of employees is the result of individual work in an organization. While organizational performance is the totality of work achieved an organization. Performance appraisal conducted by the Regional Personnel Board Pekanbaru not felt maximal because there are still many violations of the selection of work mutations and placement of employees when mutations occur. The purpose of this s…