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…
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…
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…
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…
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…
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…
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…
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 …
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…
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 …
ABSTRACT This study aims to Analyze of the Effect of Audit Committees and Auditor Replacement on Audit Quality. The objects of this study are all Manufacturing Companies in the Consumer Goods Industry Subsector that are Listed on the Indonesia Stock Exchange in 2016-2018. Data were analyzed using logistic regression analysis and SPSS program version 17. The variables studied were audit quali…
ABSTRACK This study aims to analyze information technology, human resource competence, organizational commitment and communication on the implementation of Local Government Information Systems (SIPD). The objects of this study were 36 OPDs in the City Government of Dumai. This research technique uses a saturated sampling technique. Data were analyzed using the linear regression method and the …
ABSTRACT This study aims to examine and analyze the effect of good corporate governance, the complexity of company operations, company size, and KAP's reputation on the timely submission of financial reports. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018- 2021 period. The sampling technique in this study used a purposive sampling techni…
ABSTRACT This study aims to examine and analyze the effect of using the QR Code Indonesian Standard (QRIS), Digital Marketing, and Financial Literacy as independent variables on the performance of MSMEs businesses in the culinary field at the Raun-Raun Foodpark in Pekanbaru City. This research is quantitative research using primary data. The population in this study are MSMEs in the culin…
ABSTRACT This study aims to examine the effect of audit fees, time budget pressure, and audit rotation on audit quality with audit committees as a moderating variable in empirical studies of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2017 – 2021. Total population in this study were 155 companies. The sampling technique in thi…
ABSTRACT This study aims to examine the effect of Green Accounting, Audit Committees, Foreign Directors, Women Directors, Eco-Control, on Corporate Social Responsibility Disclosure (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange in 2019-2021). The population in this study are all mining companies listed on the Indonesia Stock Exchange for 2019-2021. The sample in th…
ABSTRACT This study aims to examine the influence of government, creditor, media and competitor on the disclosure of sustainability reporting on mining and agriculture companies listed on Indonesia Stock Exchange for period 2018-2020. The population in this study are agriculture and mining companies listed on Indonesia Stock Exchange for the period 2018-2020. Sampling techniques in this study …
ABSTRACT This study aims to determine the effect of Financial Literacy and Financial Technology on MSME Performance with Accounting Information Systems as a mediating variable for Small Enterprises in Kuantan Singingi Regency. The research method used is a quantitative research method. The population of this research is all Small Enterprises in Kuantan Singingi Regency. In this study, the data…
ABSTRACT This research aims to the effect of financial control, government internal control system, leader control style, and transparency on local government performance (OPD). The population in this research is Regional Organization (OPD) in government Pekanbaru City which includes office, agency, Inspektorat, and sekretariat of DPRD, and districts. The data was collected by distributing que…
ABSTRACT This study aims to determine at the effect of apparatus competence, organizational commitmen, community particpation, accountability, and transparancy on village financial management. The population in this study was 242 villages in Kampar Regency. The sample used was a sample of 71 villages with a total of 284 respondents using the propoportional stratified random sampling metho…