This study aims to analyze: (1) the effect of environmental performance on company profitability, (2) the effect of carbon emission disclosure on company profitability, (3) the effect of working capital turnover on company profitability, (4) the role of good corporate governance in moderating the effect of environmental performance on company profitability, (5) the role of good corporate govern…
Government Agency Performance Accountability is the accountability and performance improvement of government agencies through the implementation of the Government Agency Performance Accountability System. This study aims to determine the effect of human resource competence, the role of government supervisory apparatus, compliance with regulations on performance accountability of government agen…
ABSTRACT The aim of this research is to determine the influence of the village financial accounting system, use of information technology, supervision of village fund accountability with competency as a moderating variable in villages in Kuantan Singingi Regency, Riau Province. The sampling technique used in this research was stratified random sampling. The population in this research is sub-d…
This study aims to test and analyze the Bonus Plan, Debt to Equity Ratio, Capital Intensity Ratio, and Company Size to Earnings Management in state-owned companies listed on the Indonesia Stock Exchange. This research method is quantitative. The population in this study are state-owned companies that are registered and active on the Indonesia Stock Exchange (IDX) from 2019 to 2021, totaling 20 …
The application of the basic principles of good governance in the higher education institution management system must be carried out based on the values that must be upheld in its implementation. This study aims to determine the effect of the role of the Internal Audit Unit (SPI), implementation of internal control, organizational commitment and culture of innovation on the achievement of Good …
This study aims to find empirical evidence related to the Factors that Affecting on Profitability An Empirical Study of Banking Companies Listed on the Indonesia Stock Exchange for the 2019-2021 period. The population of this study is Banking Companies Listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was selected using the purposive sampling method. The sam…
This exploration means to analyze the influence corporate social responsibility, capital intensity and political connections to tax aggressiveness. The populace in the exploration are property and real estate organization recorded on the Indonesian Stock Trade for the period 2018-2022. The sampling technique utilized purposive sampling technique on got a sample of 16 organizations. Analyss of t…
This study aims to examine the influence of the village financial system, internal control system, transparency, community participation, and village government organizational commitment on village fund management accountability in Agam District. And this research is a quantitative research. The population in this study were all villages in Agam Regency, totaling 92 villages. The sample in this…
The COVID-19 pandemic has brought serious challenges not only to global health aspects, but also to the financial sector in Indonesia, including Islamic banking. This study aims to investigate the impact of the COVID-19 pandemic on the financial performance of Islamic commercial banks listed in the Financial Services Authority during the period 2020-2021. In this study, financial data from Isla…
This study aims to test and analyze the effect of Perceptions of Ease, Service Features, Benefits, and Security on Interest in Using E-Wallets. This study used a sample of active students of Riau University in Pekanbaru City. The population in this study were 26,055 active students of Riau University in Pekanbaru City. The sampling technique used purposive sampling. Determination of the sample …
This research examines the influence of system quality, information quality, perceived user convenience, perceived usefulness, and computer self-efficacy on user satisfaction of accounting information systems in micro, small and medium enterprises (MSMEs) in Pekanbaru City. This research uses a survey method with a questionnaire as a data collection tool. The research sample consisted of 300 r…
This research aims to analyze the influence of entrepreneurial orientation, competitive environment, management accounting system and business strategy on SME performance with information technology as a moderating variable. The population in this study was 26,401 SMEs obtained from data from the Pekanbaru City cooperative and SME department. The sampling technique uses non- probability samplin…
This research aims to test and prove the factors that influence the quality of financial statements at the educational foundations. The factors tested in this research are environmental uncertainty, human resource competency and infrastructure. This research is quantitative research where the data used in this research is primary data and data collection uses a questionnaire which is measured…
This research aims to examine the influence of company size, earnings persistence, and income smoothing on the Future Earnings Response Coefficient (FERC) with an empirical study on financial companies listed on the Indonesia Stock Exchange in 2017-2021. The population of this research is all companies listed on the Indonesia Stock Exchange (BEI) with the target population being financial compa…
The purpose of this research is to examine and analyze the effect of idealism and professional commitment on ethical decision making with work experience as a moderator variable. This study uses primary data collected by using a questionnaire as a data collection instrument which is distributed to respondents. Respondents in this study were tax consultants registered at the Pekanbaru branch of …
This study aims to determine the influence of the audit committee, audit opinion and reputation of KAP on audit delay with company size as a moderation variable. The population in this study is banking companies listed on the Indonesia Stock Exchange in 2019-2021. Sample selection in this study used purposive sampling method. The sample selected in this study was 43 companies and was selected b…
This study aims to determine the effect of Good Governance, Organizational Culture, and Leadership Style on the Performance of Government Agencies with Organizational Commitment as a Moderation Variable in Regional Apparatus Organizations (OPD) in Riau Province Government consisting of, Inspectorate, DPRD Secretariat, Services, and Agencies. Data collection in this study was carried out by dist…
This study aims to examine the effect of firm size, firm age, and ownership structure on environmental, social, and governance (ESG) disclosure. The population in this study were mining companies listed on Indonesia Stock Exchange. In this study, a total of 55 samples were obtained using the Purposive Sampling method. This study uses secondary data obtained from IDX and the official website of …
This study aims to examine the effect of Enterprise risk management on firm value. This research is quantitative research. The population in this study were companies on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample in this study is a Miscellaneous Industry Sector Manufacturing Company listed on the IDX for the 2017-2019 period and uses a non-probability sampling method with Purpo…
A company's financial performance can be measured using the Profitability Ratio, ROA is a ratio that can be used to measure management's ability to view the company's financial performance, in line with Financial Services Authority Regulation (POJK) Number. 51/POJK.03/2017 of 2017 concerning the implementation of sustainable finance, in this case companies are also required to submit sustainabi…