Ditapis dengan
Pengaruh Partisipasi Masyarakat, Akuntabilitas, Transparansi, Dan Kompetensi …
ABSTRACT This research aims to examine the influence of community participation, accountability, transparency, and the competence of village officials on the management of village funds. This research has a population of the Village Government in Pelalawan Regency and Siak Regency with a total of 226 villages. The sample technique in this research was simple random sampling. The data used in t…
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- Judul Seri
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- 2102113116
The Effect Of Water Disclosure On Financial Performance In Indonesia (Evidenc…
ABSTRACT The increasing urgency of global water issues has pushed companies to enhance transparency in disclosing their environmental transparency, particularly industries with intensive water use. This study aims to investigate the effect of water disclosure on financial performance in consumer non cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-202…
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- 2102111153
Pengaruh Pengungkapan Emisi Karbon Dan Akuntansi Hijau Terhadap Nilai Perusah…
ABSTRACT This research aims to examine and analyze: (1) the effect of carbon emission disclosure on company value, (2) the effect of green accounting on company value, (3) the effect of carbon emission disclosure on company value moderated by profitability, and (4) the effect of green accounting on company value moderated by profitability. The population of this study consists of transport…
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- 2102113207
Pengaruh Situasi Audit, Pertimbangan Materialitas, Skeptisme Profesional, Dan…
ABSTRACT The study of the accuracy of audit opinions is important, as audit opinions determine public trust in financial statements. Inaccurate opinions can disadvantage stakeholders, so the results of this study are expected to provide input for improving audit quality. This study aims to determine the effect of audit conditions, Materiality Judgements, professional skepticism, and audit …
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- 2102126154
Pengaruh Pemahaman Perpajakan, Sistem Pajak, Sanksi Pajak, Keadilan Pajak Ter…
DINA AUFA RANGKUTI The study on tax evasion is necessary to reveal the factors responsible for it and its effect on state revenue. This research can also provide an overview of taxpayer behavior in fulfilling their tax obligations. This study aimed to determine the effects of tax understanding, the tax system, tax penalties, and tax fairness on tax evasion among individual taxpayers regist…
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- 2102110022
Pengaruh Financial Distress, Audit Fee, Dan Opini Audit Terhadap Auditor Swit…
ABSTRACT This study aims to examine the effect of financial distress, audit fees, and audit opinions on auditor switching. This study is a quantitative study using secondary data from financial reports. The population in this study were all State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange for the period 2020-2023. The sample selection in this study used the purposive sampl…
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- Judul Seri
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- No. Panggil
- 2102113057
Pengaruh Trust, Security, Dan Technology Readiness Terhadap Adopsi Cloud Acco…
ABSTRACT This study, based on the Technology-Organization-Environment (TOE) and Unified Theory of Acceptance and Use of Technology (UTAUT) theoretical frameworks, aims to analyze the influence of trust, security, and technology readiness on cloud accounting adoption in Micro, Small, and Medium Enterprises (MSMEs) in the food industry sector in Pekanbaru City. Understanding these factors is…
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- No. Panggil
- 2102125597
The Influence Of Shareholder, Employee, Consumer, And Media Pressures On The …
ABSTRACT This study examines the influence of stakeholder pressure on the quality of sustainability reporting among companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2022. The types of stakeholder pressure evaluated include shareholder, employee, consumer, and media pressure. A quantitative research approach was adopted, utilizing content analysis to assess su…
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- 2002135941
Pengaruh Pemahaman Red Flags, Pengalaman, Pelatihan, Beban Kerja, Tekanan Wak…
ABSTRACT This study aims to analyze the influence of red flags understanding, experience, training, workload, time pressure, and professional skepticism on auditors’ ability to detect fraud. The background of this research is based on the crucial role of auditors in identifying fraudulent actions that can harm organizations, as well as the phenomenon of audit failure cases that have occ…
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- No. Panggil
- 2102135159
Pengaruh Penggunaan Teknologi Informasi, Pemanfaatan Sistem Informasi Akuntan…
ABSTRACT This study aims to examine the effect of the use of information technology, utilization of accounting information systems, human resource competency and product innovation on the performance of MSMEs in Rokan Hilir Regency. The number of samples used in this study is 86 MSME samples and the type of data used is primary data with a questionnaire used to obtain data on MSMEs in Rok…
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- Judul Seri
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- 2102110019
pengaruh budaya organisasi, efektivitas audit internal dan good corporate gov…
This study aims to empirically test the influence of organizational culture, internal audit effectiveness, and good corporate governance on fraud prevention at Rural Credit Banks (BPR) in Riau Province. This study employs a quantitative approach using Structural Equation Modeling based on Partial Least Square (SEM-PLS) analysis, utilizing SmartPLS software version 3. Data was collected from 84 …
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- No. Panggil
- 2310246443
analisis faktor-faktor yang mempengaruhi environmental, social, governance (e…
This study is motivated by the growing urgency for companies to integrate sustainability aspects into their business strategies, in line with increasing public expectations for environmental, social, and governance accountability. Environmental, Social, Governance (ESG) has become a key indicator in measuring a company's commitment to sustainability, which not only affects its reputation but al…
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- 2310246445
Pengaruh Kecukupan Modal, Dana Pihak Ketiga, Pinjaman Terhadap Simpanan Dan T…
ABSTRACT Credit distribution is the main activity of banks in distributing and to the community or customers in the form of loans that aim to obtain income. This study aims to analyze the influence of capital adequacy, third-party funds, loans on deposits and digital banking transactions on credit disbursement. This study uses a quantitative approach with the population of banking companie…
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- Judul Seri
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- No. Panggil
- 2102110626
Pengaruh Kepemimpinan Dan Kapasitas Akuntansi Terhadap Akuntabilitas Keuangan…
ABSTRACT This study aims to examine the influence of leadership and accounting capacity on village financial accountability with the quality of financial reports as a mediating variable. The population in this study were all villages in Kuantan Tengah District and Pangean District, Kuantan Singingi Regency. The sampling technique in this study was proportional stratified random sampling wi…
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- 2102125045
Pengaruh Kompetensi, Independensi Dan Etika Auditor Terhadap Kualitas Audit (…
ABSTRACT This study aims to analyze the influence of auditor competence, independence, and ethics on audit quality at the BPKP Representative Office in Riau Province. Quality audits are crucial in supporting accountability in state financial management, and are influenced by both technical and ethical factors of the auditors themselves. The research method used is quantitative with an asso…
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- 2102110644
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Penghindaran Pajak …
ABSTRACT Earnings management is a managerial action in choosing accounting policies with the aim of influencing profit figures to fulfill certain interests. This study aims to analyze the effect of company size, profitability, leverage, and tax avoidance on earnings management moderated by the role of managerial ownership. The study used a quantitative approach with a population of infrastruct…
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- 2102111156
Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit, Dan Opini Audit Ter…
ABSTRACT Audit report delay is the audit completion time span measured based on the time difference between the annual book closing date and the audit report issuance date. The length of time required in the audit process can have an impact on decision making by various parties. Therefore, it is important for financial reports to be presented accurately and on time so that they can be useful f…
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- 2102110629
Pengaruh Pajak Penghasilan, Kepemilikan Asing, Leverage, Dan Profitabilitas T…
BSTRACT The purpose of this study was to determine the effect of income tax, foreign ownership, Leverage and profitability on transfer pricing. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange in 2020-2023. Sampling was done by purposive sampling method. The population of this study were all mining sector companies listed on the Indonesia Sto…
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- 2102113086
Pengaruh Kecanggihan Teknologi Informasi, Kompleksitas Tugas, Kompetensi Sumb…
ABSTRACT This study aims to examine the influence of information technology sophistication, task complexity, human resource competence, and user participation on the effectiveness of accounting information systems. The population of this research consists of all conventional and Islamic banks (non-BPR) located in Pekanbaru City, with sample selection carried out using a purposive sampling meth…
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- 2002126788
Pengaruh Multinationality, Thin Capitalization Dan Konservatisme Akuntansi Te…
ABSTRACT This study aims to test empirically and analyze the effect of multinationality, thin capitalization and accounting conservatism on tax avoidance with financial distress as a moderating variable. The population in this study are companies in the primary consumer goods sector / consumer non-cyclicals listed on the IDX for the period 2019 - 2023. Sampling in this study using purposiv…
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- 2002110171
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah