Pengaruh Kompetensi Sdm, Budaya Organisasi, Keunggulan Bersaing Dan Digital M…

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…

Pengaruh Pendapatan Asli Daerah, Dana Bagi Hasil, Dana Alokasi Umum, Dana Alo…

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…

The Effect Of The Use Of Social Media, Digital Payments (Qris) And Digital Ma…

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…

Pengaruh Likuiditas, Solvabilitas, Ukuran Perusahaan Dan Umur Perusahaan Terh…

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…

Pengaruh Transfer Pricing, Leverage, Kepemilikan Institusional, Dan Profitabi…

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…

Pengaruh Tarif Pajak, Tunneling Incentive, Foreign Ownership Dan Debt Covenan…

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…

Pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan Dan Harga Transfer Terhada…

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…

Pengaruh Keadilan Distributif, Sistem Pengendalian Internal, Asimetri Informa…

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…

Faktor-Faktor yang mempengaruhi Kinerja BLUD dengan Pengendalian Internal seb…

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…

Pengaruh Likuiditas Terhadap Harga Saham Pada Perusahaan Automotive & Allied …

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Deskripsi Fisik

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No. Panggil

0602162082

Pengaruh Partisipasi Anggaran, Budget Emphasis Dan Asimetris Informasi Terhad…

This study aims to examine budget participation, budget emphasis and asymmetry information to budgetary slack with locus of control as a moderating variable. In this study, there was a population of 43 regional development organizations in Pekanbaru City with a sample of 20 regional development organization related to the implementation planning process and those related to budget accountabi…

Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Pengungkapan Green Accounting…

SUMMARY This study aims to determine and analyze the effect of profitability, company size, and green accounting disclosure on stock return with the audit committee as a moderation variable . Data analysis of this study was conducted using SPSS 25 and Warp PLS 7.0. The sample in this study are mining companies listed on the Indonesia Stock Exchange in 2019-2021 by purposive sampling using ce…

Pengaruh Kepemilikan, Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusa…

SUMMARY Firm value is a goal of a company in measuring the prosperity that the company provides to shareholders. This study aims to examine the effect of managerial ownership, institutional ownership, public ownership, audit quality, and earnings management on firm value. The population in this study were all non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2…

Perlakuan Akuntansi Aktiva Tetap Pada Pt. Damon Citra Mulia Pekanbaru

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viii, 552 hlm.: ilus.; 29 cm

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No. Panggil

0302760

Pengaruh Akuntabilitas, Partisipasimasyarakat Dan Transparansi Kebijakan Publ…

ABSTRAK Oleh: ARMAINI NASUTION Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas, partisipasi masyarakat dan transparansi kebijakan publik terhadap personal background, political background dan pengetahuan dewan tentang anggaran dengan pengawasan keuangan daerah. Respondennya seluruh anggota dewan di kabupaten Bengkalis. Sampel sebanyak 44 orang responden, kemudian dari …

Pengaruh Kompetensi, Independensi, Fee Audit, Dan Profesionalisme Terhadap Ku…

ABSTRAC This study aims to determine the effect of competence, independence, audit fees, and professionalism on audit quality. The research method used is a quantitative research method. The population in this study were auditors who worked at Public Accounting Firms in the cities of Pekanbaru, Medan and South Jakarta which were registered in the Directory of Public Accounting Firms issued by …

Pengaruh Gender Diversity, Komite Audit, Leverage, Dan Ukuran Perusahaan Terh…

ABSTRACK This study aims to examine and determine the effect of gender diversity, audit committee, leverage, and company size on tax avoidance. The population in this study are all companies in consumer non cyclicals sector lister on the Indonesia Stock Exchange Period 2019 – 2021. Sampling in this study was carried out by purposive sampling method, so that a sample of 45 companies was o…

Pengaruh Return On Assets, Ukuran Perusahaan, Komisaris Independen Dan Capita…

ABSTRACT This study aims to determine the effect of return on assets, company size, independent commissioners and capital intensity on effective tax rate (Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange for 2017-2021). The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. In this study, the samples obta…

Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba Yang Dimodera…

ABSTARCT This study aims to determine and analyze the effect of Firm Size and Leverage on Earnings Management with Managerial Ownership as a moderating variable. The population in this study are 99 Financing Companies listed on the Indonesia Stock Exchange for the 2018-2021 Period. The sampling method in this study is purposive sampling and 21 companies fulfill the criteria. This study uses se…

Pengaruh Kualitas Pelayanan, Pemeriksaan Pajak, Sanksi Pajak Dan Kesadaran Wa…

ABSTRACT This study aims to examine the effect of service quality, tax audits, tax sanctions, and taxpayer awareness on individual taxpayer compliance (a case study on individual taxpayers at KPP Pratama Tampan Pekanbaru). The population in this study is made up of individual taxpayers at KPP Pratama Tampan Pekanbaru. The sampling technique used was the convenience sampling method. The number …