The purpose of this research is to examine the influence of regional financial accounting system and human resource competence and internal control system to the quality of regional financial report and the influence of regional financial accounting system and human resource competence to internal control system. This research is held in SKPD Kab. Indragiri Hilir. The population in this study a…
study aimed to examine the effect of tax avoidance in the value of the company with the information transparency and institutional ownership as moderating variables. Cash ETR is used to measure the variable tax avoidance. Tobins Q ratio is used to measure the variable value of the company, and the completeness of voluntary disclosure index is used to measure the variable transparency of inf…
This research was conducted in the business of fried onions in Kelurahan Tuah Karya located in District Handsome, Pekanbaru, Riau Province. The purpose of this study was to clarify the feasibility of fried onion industry from the aspects of the market and marketing, engineering and technology, social, political and cultural, economic environment, human resource management, financial. The method…
According to the economic theory, international trade (exports and imports) is one of the keys of the economic growth of a country, in addition to, consumption , investment and government spending. Exports are ”engine of growth”, hence, high rate of economics growth and sustainable are generally supported by the increased exports. The contribution of export to GDP makes the exchange rates a…
Penelitian ini bertujuan untuk mengetahui pengaruh faktor-faktor personal auditor seperti lama pengalaman kerja, gender, kinerja audit, dan turnover intention serta faktor-faktor situasional seperti time budget pressure dan prosedur review dan kontrol kualitas KAP terhadap praktik penghentian prematur atas prosedur audit. Populasi dari penelitian ini adalah auditor-auditor yang bekerja di K…
The purpose of this study is to examine the influence of red flags, fraud triangle that are moderated by internal control of ability auditor to detect fraud. This study was conducted at Inspektorat Provinsi Riau, Inspektorat Kota Pekanbaru, Inspektorat Kabupaten Kampar dan Rokan Hulu. The sampling method that used in this study is Nonprobability sampling. The sample used in this study as many a…
Internal auditors should have sufficient knowledge and ability to evaluate fraud in audit of organization included in government organization. understanding the symptoms of cheating, having professional skills, and applying the attitude of independence is a very important thing and must be owned by auditors in detecting cheating. The primary objective of this study is to investigate the effect …
The purpose of this research was to identify and analyze about (1) The effect of budgetary participation on managerial performance, (2) The effect of budgetary participation on managerial performance with organizational commitment as moderating variable, and (3) The effect of budgetary participation on managerial performance with budget adequacy as moderating variable. Study was conducted at go…
This study aims to analysis the factors that affect the value of financial reporting information local government with internal control system as a moderating variable. The study was conducted on 29 OPD located in Kampar regency in 2017. The sample used as the respondents was taken by using purposive sampling method. The Questionnaires distributed to 87 respondents, and successfully collec…
The purpose of this research was to identify and analyze about (1) The effect of budgetary participation on managerial performance, (2) The effect of budgetary participation on managerial performance with locus of control as moderating variable, and (3) The effect of budgetary participation on managerial performance with job relevant information as moderating variable. Study was conducted at go…
This research aims to examine the effect of attitude, organizational commitment, personal responsibility, and the seriousness level of fraud on whistleblowing. The population of this study is all the private banking companies that listed in Pekanbaru, and the sample of this study is 17 private banking companies with whistleblowing system that listed in Pekanbaru. This study is using primary met…