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…
This research aims to determine the influence of financial report accessibility, transparency and regional financial accounting systems on regional financial management accountability. The population in this study is the Regional Apparatus Organizations (OPD) of the Pekanbaru City Government with a total of 47 Regional Apparatus Organizations. Meanwhile, the sample technique in this study used …
This study aims to test and analyze the effect of green accounting, intellectual capital and competitive advantage on financial performance. The population in this study are basic materials and energy sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. Sampling in this study used purposive sampling method and obtained a sample of 70 companies. The data analysis use…
Tax compliance is an attitude of submission and obedience in fulfilling one's obligations in carrying out tax regulations as well as in calculating, reporting, and paying. This study aims to determine whether the tax e-system, tax knowledge, and tax sanctions affect the compliance of MSME taxpayers registered at the South Batam Primary Tax Service Office. The type of research used in this study…
Abstract: Development in rural areas has become the current government's focus. This research highlights the role of Organizational Learning in improving BUMDes performance, as well as the role of organizational Justice and Trust in leaders as moderation. The population in this study was BUMdes in Indragiri Hilir Regency, Riau Province. The sampling technique used was stratified random sampling…
This research aims to provide empirical evidence regarding the influence of Sustainability Performance, Environmental Performance, and Environmental Management Accounting on Firm Value. The population in this research are all companies listed on the Indonesian Stock Exchange that participate in the KLHK PROPER for the 2021-2022 period. With the purposive sampling method, the sample in this stud…
This study aims to examine the effect of Capital Intensity, Inventory Intensity, Advertising Costs, and Profitability on Tax Aggressiveness. The research method used is quantitative research method. The population in this study is Consumer Non-Cylicals sector companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. Sample selection using purposive sampling technique and …
This study aims to examine the effect of employee, shareholders, media, and creditors engagement on the quality of sustainability reporting conducted empirical studies on energy, industrial, and consumer non-cyclical companies listed on the Indonesia Stock Exchange 2019-2022. The populations in this study are energy, industrial, and consumer non-cyclical companies. The sampling technique in thi…
The quality of financial reports is a financial report that reflects the suitability or accuracy of the financial information presented by an entity or agency with applicable accounting standards. With good quality financial reports, it shows that the information contained in them can be used in decision making. This research aims to examine the effect of compliance with accounting standards, i…
This research aims to test and prove empirically the influence of company size, leverage, sales growth, profitability and dividend yield on stock prices. The population of this research is LQ45 index companies registered at BEI for the period 2018-2022 with a total sample of 100. The sampling technique uses purposive sampling. The data analysis method used in this research is a quantitative ana…
This research aims to analyze differences in liquidity ratios, solvency ratios, profitability ratios and company activity ratios between before and after mergers and acquisitions. The population in this research are companies listed on the Indonesian Stock Exchange in 2015-2021. In this research, the sample obtained was 24 companies using purposive sampling. This research uses secondary data ob…