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…
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…