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…
This research aims to determine The Effect of Business Strategy on Tax Avoidance Practices with Presence of Women on Board as a Moderation (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange in 2017-2021). The population in this study were all manufacturing companies listed on the Indonesian Stock Exchange for 2017-2021. The samples in this study were 44 compan…
This research aims to determine The Effect of Business Strategy on Tax Avoidance Practices with Political Connections as a Moderations (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange in 2017-2021). The population in this study were all manufacturing companies listed on the Indonesian Stock Exchange for 2017-2021. The samples in this study were 44 companies s…
This research aims to examine the influence of liquidity, solvency, profitability and company size on audit delay in all companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample in this study, which was determined based on certain characteristics, was 86 companies using the purposive sampling method. from a total population of 611 companies. The research results show that …
This research aims to analyze the influence of opini audit, audit tenure, and public ownership on audit report lag with reputation as a moderating variable. The population and sample used in this research are manufacturing companies listed on the Indonesian Stock Exchange. The sampling method was carried out using a purposive sampling method. The type of data used is secondary data, obtained f…
This research was conducted because of the low level of tax compliance of MSME actors to fulfill their tax obligations at KPP Pratama Pekanbaru Tampan. This study aims to determine the effect of tax sanctions, taxpayer awareness, and tax morality on taxpayer compliance with religiosity as a moderating variable. This research is a type of quantitative research. The population in this study were …
Penelitian ini bertujuan untuk menguji pengaruh pengawasan, sistem pengendalian internal, kompetensi sumber daya manusia terhadap pengelolaan dana desa dengan pemanfaatan teknologi informasi sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh desa yang berada di kabupaten Kuantan singingi. Dengan menggunakan metode purposive sampling, sampel yang terpilih sebanyak 45 desa…
Development in rural areas has been the focus of the current government. This research highlights the role of transformational leadership, communication skills and environmental uncertainty in improving the organizational performance of BUMDes. The population in this study is BUMdes in Siak Regency, Riau Province. The sampling technique used is Sensus sampling. A total of 121 respondents partic…
This study aims to determine the effect of tax incentives, tax socializaton, application of e-filing and tax awareness on taxpayer compliance. The research method used is a quantitative research method. The population in this study were MSME who registered at KPP Pratama Pekanbaru Senapelan. There were 359 samples in this study. Data analysis was performed using the classical assumption test an…
This study aims to analyze the effect of governance system governance, human resource competence, information technology on the implementation of local government information systems. This research will be conducted at OPD in Kuantan Singingi Regency. The population in this study were OPDs in Kuantan Singingi Regency, namely a total of 316 OPDs spread across various districts and offices. The s…
This study aims to analyze the effect of the Coorporate Governance Mechanism, name-ly Audit Committee, Managerial Ownership, Institutional Ownership and Independent Commissioner on Financial Statement Integrity with Company Size as a moderation variable. The object of this research is the consumer goods industry company of the food and beverage sub-sector on the Indonesia Stock Exchange for the…
A financial report that has been audited by an auditor must be able to guarantee the quality of any information it produces. To be able to select this information, professional auditor judgment is required from the auditor. An auditor's professional considerations are considerations made by a public accountant in making an audit plan, and before issuing an opinion on the company's financial sta…
This research aims to determine the influence of Human Resource Competency, Budget Planning, Organizational Commitment, and Procurement of Goods/Services on Regional Government Budget Absorption (Empirical Study of Regional Apparatus Organizations in the Rokan Hulu Regency Environment). The population in this study was all regional officials in Rokan Hulu Regency. The sample in this research wa…
This study aims to find empirical evidence regarding the effect of locus of control and integrity on audit quality. The population of this study are auditors who work at Financial Audit Agency (BPK) Representative of Riau Province. The data used in this research is primary data.. The sample ofthis study uses a saturated sample approach so that all populations are used as samples, namely 32 exam…
This study aims to examine the effect of client company size, financial distress, audit fees, KAP size on auditor switching. This research is a quantitative research using secondary data derived from financial reports. The population in this study are all State-Owned Enterprises (SOEs) for the 2017-2021 period. The sample selection in this study used a purposive sampling method. The samples sel…
This study aims to determine the influence of the effect of work ethics on auditor performance with organizational culture as moderating variables. The population in this study were all auditors working at BPKP Riau Province. Source of data in this study was collecting through distributing questionnaires. The sampling technique in this study was total sampling, namely sampling based on the enti…