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…
ABSTRACT This study aims to analyze: (1) the influence of HR competence, (2) the influence of organizational culture (3) the effect of competitive advantage and (4) digital marketing on MSME performance. The population in this study are SMEs in Kampar district. In this study, the samples obtained were 277 people obtained using the Simple Random Sampling method. This study used primary data obt…
ABSTRACT This study examines the effect of regional original income, profit-sharing funds, general allocation funds, special allocation funds on capital expenditures. Capital expenditures are intended for regional development such as road construction. The research was conducted in 10 districts in Riau from 2017 -2021. Using the quantitative method, data is collected from a collection of r…
AYU SAFITRI This study aims to examine the effect of using social media, digital payments (QRIS) and digital marketing on the performance of culinary MSMEs in Pekanbaru City. The location of this research is RAUN-RAUN in Pekanbaru City. This study applied census technique in determining the sample and the data was collected through questioners. The data analysis method used is multiple re…
ABSTRACT This study aims to determine the effect of liquidity, solvency, company size and company age on audit report lag in food & beverage companies in 2017-2019 which are listed on the IDX. The research method used is quantitative with secondary data in the form of financial report data on the IDX with a sample of 15 food & beverage companies. This study uses multiple linear regression anal…
ABSTRAK This study aims to examine the effect of transfer pricing, leverage, institutional ownership, and profitability on tax avoidance in raw material producing sector companies listed on the Indonesia Stock Exchange. The population in this study are all sector companies producing raw materials that are listed on the Indonesia Stock Exchange in 2018-2020. The sample was selected based on the…
ABSTRAK This study aims to examine the Influence of Tax Rates, Tunneling Incentive, Foreign Ownership, and Debt Covenant on Transfer Pricing. The research population consists of all Manufacturing sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample in this study, determined based on specific characteristics, comprises 30 companies using purposive sampling metho…
ABSTRACT This study aims to examine the Effect of Financial Distress, Sales Growth and Transfer Prices on Tax Avoidance (Empirical Study of LQ45 Indexed Companies on the IDX for the 2019-2021 period). The population in this study are all companies indexed by LQ45 shares listed on the Indonesia Stock Exchange from 2019 to 2021. The sample in this study was 30 companies studied for 3 years, so t…
ABSTRACT ABSTRACT Abstract: This study aims to examine the effect of distributive justice, internal control system, information asymmetry, compensation suitability and spiritual intelligence on accounting fraud. The population that will be used in this study are all employees who work in 30 Regional Apparatus Organizations (OPD) of Pekanbaru Regency. The method used is purposive sampling. Thi…
SUMMARY The Government of Kuantan Singingi has appointed 25 Community Health Centers (henceforth: Puskesmas) as The Regional Public Service Agency (BLUD). The Performance Report of Government Institution Department of Health found out that the performance of BLUD Puskesmas in Kuantan Singingi Regency was not optimal yet. The financial performance of BLUD in Kuantan Singingi was not optimal y…