ABSTRACT This study aims to determine the influence of the Audit Committee, Managerial Ownership, and Independent Commissioners on the Integrity of Financial Statements. This study uses a quantitative method using secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange (IDX). The sample size used was 28 companies listed on the Indonesia Stock Exch…
ABSTRACT This study aims to examine the effect of Working Capital, Inventory Turnover, and Liquidity on Net Income in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2019-2023. The population in this study consists of pharmaceutical companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique used in this study is purposive sampling,…
ABSTRACT Accountability is the responsibility of the agent to provide information to the principal by presenting, reporting, and disclosing all activities and actions under their responsibility, who has the right and authority to demand it. Accountability will indicate how well the village government performs in governance, thereby increasing public trust in the village government, prevent…
ABSTRACT This study aims to analyze: (1) The influence of independent commissioners' educational background on company risk distribution (2) The influence of audit committee meeting frequency on company risk distribution (3) The influence of women on directors and commissioners on company risk disclosure. The population in this study were manufacturing companies in the food and beverage sub-se…
ABSTRACT This study aims to examine the influence of Green Accounting, Environmental Performance, Firm Size, and Audit Committee on Financial Performance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Financial performance is proxied by Return on Assets (ROA). The population of this study consists of all mining companies listed on the IDX. The samp…
The energy sector listed on the Indonesia Stock Exchange experienced significant growth in 2022, followed by a decline in 2023. This fluctuation illustrates the high level of market volatility that affects stock prices and firm value, thereby emphasizing the need for greater transparency through sustainability reporting, strong corporate governance, and effective resource management. Firm …
Based on data from the Summary Report of Semester Audit Results (IHPS) I of 2023, the BPK revealed 9,261 findings covering weaknesses in the internal control system, non-compliance that could result in losses, potential losses, and shortfalls in revenue, as well as inefficiency, inefficiency, and ineffectiveness (3E) with a total value of IDR 18.19 trillion. This also happened in the Riau P…
Based on data from the Department of Cooperatives and SMEs of Pekanbaru City, an increase in the number of businesses from 2020 to 2022 can be observed. Over the three-year period, 191 new businesses were established, indicating intense competition among SMEs in Pekanbaru City. While small businesses experienced only slight growth, medium-sized businesses showed no increase over the same p…
In recent years, Indonesia has faced significant environmental challenges, particularly related to climate change caused by environmental degradation and pollution. These issues have heightened corporate awareness regarding the importance of the Sustainable Development Goals (SDGs). Progress towards the SDGs can be transparently measured through Sustainability Reports, which reflect a comp…
This study aims to analyze the factors hindering the optimization of regional tax arrears collection, identify appropriate strategies for optimizing tax collection, and examine the factors influencing the effectiveness of tax arrears collection in the Dumai City Government. The research uses a qualitative approach with a descriptive method, involving data collection through observations, semi-s…
This research is motivated by the lack of optimal implementation of supply chain management in the micro, small and medium business sector. Currently in Indonesia only 18% of MSMEs implement good supply chain management. This condition causes various problems, such as diffculty in obtaining cheap, timely and appropriate raw materials. The purpose of this study is to analyze the effect of trust …
ABSTRACT This research aims to determine the effect of company size, shareholder pressure, leverage, independent board of commissioners on the sustainability disclosure. The population in this study are all non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study amounted to 31 companies studied for 3 years, so that th…
ABSTRACT This study aims to examine the effect of firm size, leverage, profitability, fixed asset intensity, and capital intensity ratio on tax management. The population of this study was manufacturing companies in the energy sector listed on the Indonesia Stock Exchange during the 2021-2023 period. The sample was obtained using a purposive sampling method. Data were obtained from the off…
ABSTRACT This study aims to examine the effect of capital intensity, inventory intensity, and corporate social responsibility on tax avoidance in manufacturing and basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The objective is to determine whether these variables influence tax avoidance practices. The population of this study cons…
ABSTRACT This study aims to determine the effect of understanding good governance, professionalism and leadership style on auditor performance with organizational commitment as a moderating variable. This research was conducted based on the findings of problems related to auditor performance.The population of this research is the Inspectorate of Indragiri Hilir Regency and Indragiri Hulu …
ABSTRACT This study aims to determine the effect of information technology, user involvement, and organizational commitment on the quality of accounting information systems. The population in this study is UMKM in Marpoyan Damai District, Pekanbaru City in 2024. The sample in this study uses the Slovin formula totaling 97 MSMEs. The type of data in this study comes from primary data. Primary d…
ABSTRACT The quality of financial statements is important to support strategic decision-making. Despite receiving an unqualified opinion in its audit of the financial statements, the Audit Board of Indonesia revealed that there were still issues related to internal control systems and compliance with laws and regulations. This study aims to examine and analyze the effect of the quality of …
ABSTRACT This study aims to determine the effect of time budget pressure, professional commitment, and task complexity at KAP Riau and Riau Islands. The research method used was quantitative, with multiple linear regression as the analytical tool. The population in this study were Junior Auditors, Senior Auditors, and Lead Auditors who were at Public Accounting Firms in Riau and Riau Islands. …
ABSTRACT Earnings Management reflects managerial intervention, indicating information asymmetry and conflicts of interest between managers and owners. This study aims to analyze the influence of Firm Size, Leverage, and Earnings Growth on Earnings Management, with Profitability as an intervening variable. The population consists of pharmaceutical and healthcare companies listed on the Ind…
ABSTRACT This study aims to examine and analyze the influence of transparency, accountability, and community participation on the management of village fund allocation in Rokan Hulu Regency. The background of this study is based on issues arising from the low quality of village financial management, characterized by ongoing cases of corruption and the lack of community involvement in the d…