Budget absorption has quite a big influence in driving economic growth. Every government agency must manage its expenditure so that it runs smoothly and can support the successful achievement of development targets. The percentage of absorption of the Kampar Regency expenditure budget over a period of 5 years is still below 95%, this shows that the level of budget absorption is still low. Kampa…
Company value fefers to the market value as it can provide maximum prosperity or profit for shareholders if the company's share price increases. The higher the share price, the higher the shareholder's profit. Therefore, this situation will be of interest to investors and potential investors. The purpose of this study is to test and analyze the influence of capital structure and profitability …
This research aims to analyze and examine the contribution of the Riau Provincial Government's special financial assistance funds and the efforts made by the village government and managers in maximizing the Riau Provincial Government's special financial assistance funds in creating original village income through village-owned enterprises. This research uses a qualitative method with a case st…
The purpose of this research was to identify and analyze the influence of regional financial accounting systems, internal control systems, regional financial supervision, and human resources on local government financial accountability by using information technology as a moderating variable. The population in this research was all regional apparatus organizations within the Riau Provincial gov…
Pcnelirian ini bertujuan untuk mengctahui apakah terdapat pcngamh rasio keuangan terhadap harga saham penutupan (Closing Price) secara signifikan. Rasio keuangan yang digunakan dalam penelitian ini mdipiiH lima jenis rasio yang terdiri dari: rasio Ukuiditas yaitu current ratio, rasio sol vabi litas yaitu debt to equity ratio, rasio leverage yaitu Debt To Total Asset Ratio. rasio akti vitas …
Penelitian ini bertvjuan untuk menganalisis pengaruh corporate governance terhadap kinerja keuangan perusahaan Corporate governance diukur dengan CGPJ (Corporate Governance Perception Index) berdasarkan pada pemeringkatan yang telah disusun oleh IICG (The Indonesian Institute for Corporate Governance) dan kinerja keuangan perusahaan diukur dengan tiga proxy yaitu Return on Equity, Net Prof…
Penelitian ini dilakukan pada PT, Mandiri Swadaya Perkasa yang ierletak di Julan Jendral Sudirman No. 20 DurL Perusahaan ini perusahaan yang bcrgerak Mam bidang perdagangan yang berbentuk supermarket. Persediaan yang dimiliki adalah barang yang dibeli dari produsen untuk selanjutnya dijual kembali. Maka dari itu dalam perusahaan ini honya terdapal satu jenis persediaan yaitu persediaan bar…
Tujuan penelitian ini olalah untuk roengetahui bubungan kandungaa informasi petaporan kerugian dengan return saham pada perusahaan consumer goods. Populasi dalara penelitan mi adalah peroabaan consumer goods yang terdaftar di BEL sebanyak 66 perusahaan Penentuan jumbh sampe! dilakukan dengan minus siovin dan diperoleh sebanyak 40 perusahaan untuk dijadlkan sampeL Sampei dfoatukaa dengan t…
This study aims to examine the effect asset intensity, leverage, and sales growth on tax avoidance in consumer goods sector companies listed on the indonesian stock stock exchange from 2018-2022. The technique used is purpose sampling, with a total sample of 95 samples and research data using secondary data. The data obtained were then analyzed using multile linear regression analysis with he h…
This research aims to examine the influence of company size and external ownership on the timeliness of financial report reporting with profitability as the moderating variable. The population of this research is publicly traded manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the food and beverage sub-sector in the 2019-2021 period. This research uses 30 companies lis…
This research aims to examine the application of governance, internal control and human resource competency to the financial management performance of village governments. This research is quantitative research, with the population being the village government in Agam Regency. Sample selection used a saturated sampling technique, namely all Agam Regency village governments with certain criteria…
This research aims to determine the effect of Audit Quality, Tax Minimization, Tax Haven and Debt Covenent on Transfer Pricing (Empirical Study of Manufacturing Companies listed on the Indonesia Stock Exchange 2019-2021). The subjects of this research include all manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sample in this research was 38 companies which were…
This research aims to test the negative influence of Advertising Intensity, Inventory Intensity, and Gender Diversity on Tax Aggressiveness. The research method used is a quantitative research method. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange during the period 2020 to 2022. Sample selection used purposive sampling technique …
This research aims to determine, test and prove the influence of User Competencies and the Partnership Program on Decision Making through the Implementation of Accounting Information Systems in Pekanbaru City MSMEs. The population in this research is Pekanbaru City MSMEs as of 2022. The sampling method for this research uses purposive sampling and the method for determining the number of sampl…
This study aims to examine the effect of corporate governance, profitability, company activity, industry type, and company age on disclosure of sustainability report. The population in this study are non-financial companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample selection in this study used a purposive sampling method. The samples selected in this study were…
ABSTRACT This study aims to determine the influence of variables of confirmed positive COVID-19 cases, confirmed COVID-19 death cases, profitability, leverage, liquidity and company size on the cumulative abnormal return of COVID-19 in 2020. The population in this study is all Kompas100 companies listed on the Indonesia Stock Exchange (IDX) in 2020. The selection of samples in this study used…
This research aims to examine the effect of tax planning and deferred tax burden on earnings management which is moderated by firm size on food and beverage companies listed on the IDX for 2019-2021. The sampling method used was purposive sampling, 31 companies were obtained from 72 companies that adjusted with the research criteria. Data analysis using Warp PLS 7.0. The results of this researc…
This research aims to examine the influence of audit committee and company age on the timeliness of financial report reporting with profitability as the moderating variable. The population of this research is publicly traded manufacturing companies listed on the Indonesia Stock Exchange in the food and beverage sub-sector in the 2019-2021 period. This research uses 30 companies listed on the I…