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.…
ABSTRACT This study aims to test and analyze empirically related (1) the effect of budgetary participation on local government performance, (2) the effect of functional oversight on local government performance, (3) the effect of organizational commitment on local government performance, (4) the influence of organizational style leadership on local government performance. The sample in this st…
This study aims to determine and analyze the effect of Profitability and Tax Planning on Earnings Management with Managerial Ownership as a moderating variable. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, of which there were 99 companies. The sample consisted of 21 companies selected through the purposive sampling …
This study aims to examine and analyze again about (1) the effect of Liquidity on Audit Report Lag, (2) the effect of Solvability on Audit Report Lag, (3) the effect of Audit Effort on Audit Report lag. The population of this study are mining sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period with a total of 47 companies. The sample used in this study were 35 compa…
This study aims to determine and analyze the effect of local revenue, government size, government complexity, capital expenditure, and quality of human resources on the weaknesses of local government internal control. The population in this study is district and city governments in Riau Province, which consist of 10 districts and 2 cities. Sampling uses the saturated sample method, which takes …
This study was aimed to examine the influence of Locus of Control,Organizational Commitment,Auditors Performance and Audit Fee to Dysfunctional Audit Behavior. The study population is the auditor who works at KAP Jakarta and Pekanbaru. The number of respondents of the study was 75 copies, only 58 copies that can be processed. The study used primary data which was obtained from the answer of the…
This study aims to determine the The Effect Of Taxpayer Awareness, Modernization Of The Tax Administration System And Firmness Tax Penalties On Taxpayer Compliance (Empirical Study at Tax Office Of Pratama Tampan Pekanbaru). The population in this study are taxpayers who are registered Tax Office Of Pratama Tampan Pekanbaru. In this study, the samples obtained were 100 respondents obtained usi…
This study aims to examine the effect of individual morality, leadership style, suitability of compensation and organizational commitment to the tendency of accounting fraud in Siak Regency OPD. The population in this study was OPD in the Siak Sri Indrapura Regency Government, so a sample of 210 respondents was obtained from this population using a purposive sampling method. The data analysis m…
Penelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Pemanfaatan Teknologi Informasi, Ketaatan Peraturan Perundangan, Kompetensi Aparatur Pemerintah, Gaya Kepemimpinan, dan Sistem Pengendalian Intern Pemerintah Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Empiris Pada Organisasi Perangkat Daerah Kota Pekanbaru) Populasi yang digunakan dalam penelitian ini adalah 33 Organisa…
ABSTRAK PENGARUH PROFITABILITY DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN TUNAIDENGAN LIKUIDITAS SEBAGAIVAMABEL MODERATING PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BEI Oleh NOVI ARTHA IDA L. GAOL NIM : 0402132954 Penelitian ini dilakukan pada perusahaan consumer goods yang terdaflar di BEI dengan tujuan penelitian adalah untuk mengetahui faktor yang menjadi pert…