This research aims to determine the influence of the variables Human Resource Competency, Information Technology and Internal Control on Financial Management Accountability (Empirical Study on OPD in Rokan Hulu Regency). The type of data source used in this research is primary data. The population in this study was 45 OPDs and sub-districts. The sampling technique used in the research was purpo…
Abstract: Development in rural areas has become the current government's focus. This research highlights market orientation and social entrepreneurship orientation in improving BUMDes performance, as well as the role of organizational learning orientation as mediation. The population in this study was BUMDes in Meranti Islands Regency, Riau Province. The sampling technique used is saturated sam…
This research aims to determine the effect of profitability, company activities, industry type on the disclosure of sustainability reports with institutional ownership as a moderator. This research was conducted on mining and manufacturing companies listed on the IDX in 2020-2022. The sampling technique uses a purposive sampling method, the data collection used is documentation. The sample in t…
This study aims to test and analyze the effect of thin capitalization , financial distress , advertising expenses, and sales growth on tax avoidance. In consumer cyclicals sector companies listed on the Indonesian stock exchange classification (IDX-IC) during the 2019-2022 period. The research sample amounted to 80 companies selected using purposive sampling technique. The data analysis method…
Fraud is actions and acts against the law that usually occur in an organization. The purpose of this study was to see how the influence of leadership style, organizational ethical culture, and Love of Money on fraud in Kampar Regency Government ASN. The population in this study is the State Civil Apparatus (ASN) at the Kampar Regency Government, as many as 8.031 people. This study uses quantita…
This research is empirical research which aims to test and prove the influence of the application of accounting information systems, budgeting participation, functional supervision, organizational commitment and organizational culture on the performance of local government agencies. This research was conducted in 29 OPDs in Kampar Regency. The data used is primary data with a questionnaire data…
Village-Owned Enterprises (BUMDes) are economic institutions that have a strategic role in improving the village economy. This research highlights the role of organizational learning in improving the performance of BUMDes, as well as the role of organizational sustainability as mediation. The population in this study is BUMDes in Rokan Hulu Regency. The sampling technique used is stratified ran…
This study aims to test and analyze the effect of the internal control system, anti- fraud awareness and whistleblowing sytem on fraud prevention. This research is a quantitative study using primary data obtained from questionnaires. The population in this study were all civil servants in the Public Works, Spatial Planning, Housing, Settlement Areas and Land Office of Riau Province, using a sam…
This research aims to analyze the factors that have an impact on financial management accountability consisting of human resource competency, internal control systems, and organizational commitment to financial management accountability in regional public service agencies (BLUD). This research is quantitative research. The population in this study was the BLUD hospital in Riau Province. The sam…
This research examines and analyzes the influence of financial report presentation, HR competency, financial report accessibility, and internal control systems on BLUD financial management accountability. This research is included in quantitative research. The population in this study was 19 BLUD hospitals in Riau Province. The sampling technique used was nonprobability sampling with a saturate…
This research aims to explore the impact of financial stability, financial targets, external pressures, and ineffective monitoring on financial statement fraud. It focuses on BUMN companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Through purposive sampling, 21 companies were selected based on specific criteria. Multiple linear regression was employed for data analysis. T…
The research aims to empirically test the influence of Advertising Costs, Inventory Intensity, Sales Growth and Related Party Transactions on Tax Aggressiveness (Empirical Study of Non-Cyclical Consumer Companies Listed on the Indonesia Stock Exchange IDX-IC Classification 2018-2022). The population in this research is non-cyclical sector consumers registered on the Indonesia Stock Exchange wi…
The preparation of financial reports is important for business actors including Small Micro and Medium Enterprises (MSMEs). Many factors influence the implementation of recording and preparing financial reports in accordance with the standards set by the Indonesian Accounting Association (IAI), namely the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) which have …
Companies have a major contribution to the increase in carbon emissions caused by the company's operational activities. Disclosure of carbon emissions is the company's commitment to be responsible for the environmental impacts that arise in social, economic and environmental terms. Companies that have a level of concern for the environment will participate in reducing the amount of carbon emiss…
This study aims to examine the effect of leverage, company size, company age and audit committee on the disclosure of sustainability reports on manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The population in this study is manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling techni…
Village-owned enterprises (BUMDes) is a form of business entity in which all or part of the capital is owned by the village through direct capital participation derived from the results of village wealth and potential. This research highlights the role of entrepreneurial orientation in improving BUMDes performance, as well as the role of competitive advantage as mediation. The population in thi…
This research aims to empirically test and understand the influence of profitability, liquidity, and managerial ownership on tax avoidance. Empirical study on mining companies listed on the Indonesia Stock Exchange for the Year 2019 – 2021. The population of this research includes all mining companies listed on the Indonesia Stock Exchange, totaling 98 companies. The sampling method used is p…
Corporate Social Responsibility (CSR) is the company's responsibility to stakeholders and parties affected by the operational activities of a company. This research aims to determine the effect of public share ownership, public accounting firm size, and company size on corporate social responsibility disclosure. The population in this study were all banking companies listed on the Indonesia Sto…
This research aims to analyze: (1) the influence of government share ownership on disclosure of sustainability reports (2) the influence of managerial ownership on disclosure of sustainability reports (3) the influence of company size on disclosure of sustainability reports. The population in this research is manufacturing and mining companies on the Indonesia Stock Exchange in 2019-2021. In th…
This study aims to determine the effect of audit opinion, solvability, profitability, and total assets on audit delay. This study uses a quantitative approach using secondary data contained in the company’s Annual Report. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Through purposive sampling method, 27 co…