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…
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…