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…
ABSTRACT This study aims to analyze the effect of COVID-19, which announced on March 2nd, 2020 in Indonesia on abnormal return, volatility, trading volume and market capitalization of companies 10 days before and after the announcement. This type of research is an event study with a population of 45 firms listed on the LQ45 issuer and 55 firms in KOMPAS100 on the Indonesian Stock Exchange and …
ABSTRACT This study aims to analyze the effect of social Entrepreneurship Orientation and transformational leadership on financial performance in BUMDes with social performance as a mediator. This research was conducted at Village-Owned Enterprises (BUMDes) located in Kampar Regency, which has a total of 242 BUMDes in various sub-districts. The number of samples used in this study were 70 BUMD…
ABSTRACT This study aims to determine and analyze the Influence of Village Apparatus Competence, Internal Control System and Organizational Commitment on the Accountability of Village Fund Management with the Village Financial System as an Intervening Variable. This research is a quantitative research where the data used in this research is primary data. The population in this study were villa…
ABSTRACT This study aims to examine the effect of good governance, human resource competence, and leadership behavior on the management of village funds with an commitment as a moderating variable with an empirical study in villages in Kampar district. The population of this study was all villages in Kampar district is 242 village so that a sample of 213 respondents was obtained from the popul…
ABSTRACT This study aims to examine the effect of budget planning, budget execution and human resource competence on budget absorption during the COVID-19 period with the moderating variable of organizational commitment (Empirical Study of OPD in Kampar Regency). The population of this study is the Regional Apparatus Organizations (OPD) of Kampar Regency, amounting to 31 OPDs. The sample in t…
ABSTRACT This study aims to examine the influence of audit opinion, financial distress, and client company growth on switching auditors. The population in this study is a company listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique in this study used purposive sampling and obtained samples of 42 companies. The analysis used is descriptive statistical analysi…
ABSTRACT This reseach is background because there is misuse of village funds that has occurred in Indonesia due to a lack of an internal control system and village officials who do not fully understand the rules and the number of cases recorded in 2015-2020 was 676 defendants. This study aims to determine the effect of the variable quality of village apparatus, understanding of rules, internal…
ABSTRACK This research is an empirical study that aims to test and prove the effect of applying accounting information systems, budgeting participation, functional oversight, organizational commitment, and organizational culture on the performance of local government agencies. This research was conducted in 44 OPDs in Pekanbaru City. The data used is primary data with questionnaire data source…
ABSTRACT This study aims to axamite and prove it empiricially the effect of committee characteristic on the financial restatement. This population in this study are all companies listed in the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The sample selection in this study used purposive sampling method. The sample selected in this study were 42 companies and the selected based on p…
ABSTRACT This research is a quantitative research, namely influence research, which aims to determine the effect of elements of the quality control system consisting of leadership responsibility for quality, applicable professional ethics provisions, acceptance and sustainability of relationships with clients and certain engagements, human resources, implementation, Engagements monitoring, ind…