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…
Firm value is very important in measuring company performance, which can affect the perception of potential investors about the company’s success rate, which is often associated with stock prices. Advanced industrial growth is proportional to the increase in pollution produced. Furthermore, every company must have innovasion that are difficult for its competitors to imitate in order to achiev…
SUMMARY Company value can be measured using the company's share price using the Tobin'sQ ratio. This ratio is considered to provide the best information to see the value of a company, because Tobin's Q includes all elements of the company's debt and share capital. According to Bank Indonesia No. 9/7/PBI/2007 the functions of commercial banks include, among others, trust agents, capital agen…
SUMMARY The quality of effective and efficient budget absorption aims to improve people's welfare through development that is right on target which affects the regional economy. Good budget absorption can be seen from the level of implementation of scheduled physical and non-physical realization according to the work plan for a period of one year. Realization of Budget Absorption in the middle…
SUMMARY Sustainable growth rate is a concept or idea of growth that uses capital from internal funding with unchanged leverage conditions. By measuring the level of sustainable growth, companies can find out to what extent the business will survive and be able to develop without the need to use funding sources from outside the company. This research aims to analyze the influence of financia…
SUMMARY This study aims to analyze the effect of climate change disclosure and political connections on corporate financial performance with CEO financial expertise as a moderator. Currently, climate change disclosure involves various parties, especially companies that are increasingly aware of the impact of climate change on corporate sustainability. Climate change disclosure is the proce…
SUMMARY Fluctuations in stock prices are often investigated as measures of market reactions due to the publication of financial reports (earnings publications), announcement of dividend payouts, announcement of dividend increases, announcement of changes in company directors, or macro conditions that in theory could potentially influence stock prices. In the stock market, it is common for …
SUMMARY Good government financial management must be supported by quality public sector audits. If the quality of public sector audits is low, it may provide leeway for government agencies to commit budget irregularities. With high audit quality, reliable financial statements will be produced as a basis for decision making. The likelihood that the auditor will find a misstatement depends on th…
SUMMARY Auditor performance is a manifestation of work carried out in achieving better or more prominent work results towards achieving organizational goals. The achievement of better auditor performance must be in accordance with certain standards and time periods. Auditor performance is the result of work achieved by the auditor in carrying out his duties, in accordance with the responsibili…
SUMMARY Fraud can occur in companies, organizations, and even government agencies. This shows that fraud must be dealt with immediately, therefore every company or government agency needs an auditor to check financial statements. Auditors are required to be able to maintain the trust of their clients and from other users of audited financial statements. This trust should always be enhanced by …
ABSTRACT This study aims to analyze: (1) the effect of green accounting on company profitability, (2) the effect of total asset turnover on company profitability, (3) the role of good corporate governance in moderating the effect of green accounting on company profitability, and (4) the role of good corporate governance in moderating the effect of total asset turnover on company profitability.…