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

Edisi

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ISBN/ISSN

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Deskripsi Fisik

viii, 552 hlm.: ilus.; 29 cm

Judul Seri

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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 …

Pengaruh Lokasi Usaha, Kompetensi Sumber Daya Manusia, Orientasi Pasar Dan In…

ABSTRACT The development and growth of Micro, Small and Medium Enterprises (MSMEs) is one of the drivers of economic growth. MSMEs are declared successful or not in their management can be known by measuring the performance of these MSMEs. This study aims to determine the influence of business location, human resource competence (HR), market orientation and product innovation on the performanc…

PengaruhAkuntabilitas Transparansi Dan Kepastian Hukum Terhadap Kinerja Pemer…

ABSTRACT This study aims to examine the effect partially and simultaneously on the variables of accountability, transparency, and legal certainty on village government performance (study on the Village Government of Kuantan Singingi Regency). The population and sample in this study are the Village Governments of Hulu Kuantan, Central Kuantan, and Pangean Districts, totaling 48 villag…

PengaruhPerencanaan Pajak, Aset Pajak Tangguhan, Beban Pajak Tangguhan, Lever…

ABSTRACT This study aims to determine the effect of Tax Planning, Deferred Tax Assets, Deferred Tax Burden, Leverage, and Company Size on Profit Management (Empirical Study on Manufacturing Companies listed on the Indonesia Stock Exchange in 2019-2021). The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sample in this…

PengaruhPerencanaanAnggaran, PelaksanaanAnggaran, KualitasSumber Daya Manusia…

ABSTRACT This study aims to examine the effect of Budget Planning, Budget Implementation, The Quality of Human Resources, and Procurement Goods/Services on Regional Goverment Budget Absorption (Study in Riau Province Regional Apparatus Organization). The research method used is a quantitative research method. The population in this study consist of all Regional Apparatus Organizatio…

Pengaruh Faktor-Faktor PotensialTerhadapFinancial Shenanigans Di Masa Pandemi…

ABSTRACT This research is motivated by the condition of the Covid-19 pandemic which has an impact on the emergence of an unethical behaviour by company management to manipulate financial statements. The purpose of this study is to examine and analyze the influence of potential factors consist of financial targets, financial stability, CFO gender, CFO education level, and ineffective monitoring…

PengaruhGood Corporate Governance Dan Kinerja KeuanganTerhadap Nilai Perusaha…

ABSTRACT This study aims to analyze: (1) the effect of independent commissioners on firm value, (2) the effect of audit committees on firm value (3) the effect of financial performance on firm value (4) the effect of independent commissioner on firm value with family ownership as a moderating variable , (5) the effect of audit committee on firm value with family ownership as a moderat…

PengaruhPartisipasi Masyarakat, Peran Perangkat Desa, Dan SistemPengendalian …

ABSTRACT This study aims to determine the effect of community participation, village role instruments, and the government's internal control system on village fund management accountability moderated by a violation reporting system (Empirical Study of All Villages in IV Jurai District and Bayang District). Scattered in villages in IV Jurai District and Bayang District. In this study th…

Pengaruh Car, Ldr, Bopo Dan Bi Rate TerhadapNon Performing Loan (Npl) DenganB…

ABSTRACT This study aims to analyze (1) the effect of CAR on Non Performing Loans (NPL) (2) the effect of LDR on Non Performing Loans (NPL) (3) the effect of BOPO on Non Performing Loans (NPL) (4) the effect of the BI Rate on Non Performing Loans (NPLs). The population of this study are conventional banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period. In this …

Pengaruh Intellectual Capital, Kepemilikan Manajerial, Dan Manajemen Risiko T…

This study aims to examine and analyze the effect of intellectual capital, managerial ownership, and risk management on firm value moderated by good corporate governance at Islamic Commercial Banks in Indonesia from 2015 to 2020 and differences in the effect of IC, managerial ownership, and risk management on firm value in Government-owned and Privately-owned Islamic Commercial Banks in In…

Pengaruh Corporate Social Responsibility, Inventory Intensity Dan Karakterist…

ABSTRACT Tax avoidance is one of the most common phenomena. The government has made various efforts to reduce the occurrence of tax avoidance, but there are still many obstacles. There are many factors that cause taxpayers to practice tax avoidance. This study aims to find out and test empirically the effect of Corporate Social Responsibility, inventory intensity and company characteristics …