This study aims to analyze the effect of Financial Literacy, Government Support, and Perceived Risk through Attitude as mediation on Behavioral Intention to Use which is proxied into interest in using Fintech Digital Payment Systems for MSME actors in Pekanbaru City. This type of research is quantitative research using primary data obtained through distributing questionnaires to MSME actors in …
This study aims to examine the effect of corporate culture on the quality of financial statements. The population in this study were infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange during the 2017-2022 period. The sampling technique in this study used purposive sampling technique and obtained a sample of 59 companies. All hypotheses in this study we…
The aim of this study was to analyze the influence of elements within the fraud hexagon on financial statement fraud, measured using the Beneish M-Score method, among companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. This research utilized secondary data, and the sampling method employed was purposive sampling, resulting in a sample of 8…
Tax aggressiveness is explained by Karen Wendt (2021) in her book Green and Social Economy Finance as tax planning between legal tax avoidance and illegal tax evasion which focuses on reducing the tax burden paid on income. This research aims to research and empirically prove the influence of deferred tax expense, capital intensity, leverage and corporate social responsibility on tax aggressive…
Tax aggressiveness is explained by Karen Wendt (2021) in her book Green and Social Economy Finance as tax planning between legal tax avoidance and illegal tax evasion which focuses on reducing the tax burden paid on income. This research aims to research and empirically prove the influence of corporate social responsibility, leverage, inventory intensity and company size on tax aggressiveness. …
This research aims to examine the influence of human resource competence, accessibility, and internal control systems on the accountability of local financial management. The population in this study consists of Regional Apparatus Organizations (OPDs) in Kampar Regency, totaling 54 OPDs. Meanwhile, the sample in this study was determined based on specific criteria, comprising 31 (OPDs) in Kampa…
This study aimed to examine and analyze the effect of profitability, firm growth, and leverage on earnings management. The data used in this study are secondary data in the form of companies annual report. Population used in this study are all coal subsector mining companies listed in the Indonesia Stock Exchange during the period 2017-2021 with a total of 100 sample. Method used for sample sel…
This study aims to analyze the influence of audit fees, intellectual capital and leverage on the integrity of financial statements. In this study, 81 companies were listed on the Indonesia Stock Exchange (IDX) IN 2020-2022. The sampling method used was purposive sampling. The number of samples in this study was 66 companies in 2020-2022. The analysis tool uses multiple linear regression tests. …
The Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) have been established by the Indonesian Accounting Association (IAI) since 2018 and serve as guidelines for the preparation of financial reports for micro, small and medium enterprises (MSMEs) which are influenced by various factors, including human resource competencies, socialization of financial accounting sta…
This study aims to examine the effect of employee engagement, creditor engagement, government engagement and customer engagement on the quality of sustainability reports in energy, raw goods and non cylicals companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study were energy and raw goods companies listed on the Indonesia Stock Exchange for the 2…
Earnings quality is the ability of a company to present earnings information that reflects the company's financial performance is relevant, for decision making, and quality earnings can predict the company's performance in the future. This study aims to analyse and empirically test the effect of audit committee financial expertise, audit tenure, audit quality, and auditor industry specialisatio…
This study aims to analyze the effect of financial stability, external pressure, nature of industry and change in auditor on financial statement fraud. This type of research is quantitative. Moreover, the population was Food & Beverage Companies companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling. In line with that, there were 28 compani…
Audit delay is the length of the period of issuance of financial statements which is the time required by the independent auditor to audit the financial statements from the closing date of the company's books. The longer the audit delay period, it indicates a problem in the financial statements and the company. This study aims to test and analyze the effect of complexity of company operations, …
This research aims to examine the influence of profitability, leverage, industry type and board of directors on the disclosure of sustainability reports in manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The population in this research is manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sa…
This research aims to determine the effect of Financial Ratios (Profitability, Liquidity, Solvency and Activity) and Financial Distress on Stock Returns in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. This research used a purposive sampling method to select samples, resulting in a total sample of 29 companies with a total number of observations …
This study aims to examine the influence of Internal Locus Of Control, External Locus Of Control, Ethics, and Anticipatory Socialization of Employees on the Intention to Whistleblowing. The data used in this study were primary data collected through questionnaires. The sampling technique uses the convenience sampling method with a sample of 52 auditors working in the Riau Provincial Inspectora…
This study aims to examine the effect of business digitalization, financial literacy, financial technology and social capital on MSMEs Business Sustainability (empirical study on MSMEs Tampan District, Pekanbaru City. The population in this study were MSMEs in Tampan District, Pekanbaru City. The sampling technique in this research used the Snowball sampling method and the sample obtained in t…
Uncertainty and risk are challenges in doing business. Risk disclosure by the company provides an overview of how the company manages its risks which will then provide added value because it will reduce information imbalances to its stakeholders. This study aims to test and analyze the effect of independent board of commissioners, firm size, leverage, and product diversification on corporate ri…
This study was conducted to test whether halal supply chain and product innovation affect the performance of MSMEs. The type of research used is quantitative data while the type of data is primary data. The population in this study were food and beverage MSME players in Pekanbaru city. The sampling technique used cluster sampling. The number of samples used in this study were 112 respondents. T…
This study was conducted to examine whether halal value chain and entrepreneurial orientation affect the performance of food and beverage SMEs in Pekanbaru City. The research method used was quantitative research, and primary data was utilized as the data source. The population of this study consisted of food and beverage SMEs operators in Pekanbaru City. Cluster sampling technique was employed…