Reaksi Pasar Saham Sebelum Dan Sesudah Pengumuman Covid-19 (Studi Pada Emiten…

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 …

Pengaruh Orientasi Kewirausahaan Sosial Dan Kepemimpinan Transformasional Ter…

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…

Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Intern Dan Komitmen Or…

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…

Pengaruh Good Governence, Kompetensi Sumber Daya Manusia, Dan Perilaku Kepemi…

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…

Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran Dan Kompetensi Sumber Day…

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…

Pengaruh Opini Audit, Financial Distress, Dan Pertumbuhan Perusahaan Klien Te…

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…

(Studi Empiris Pada Desa Di Kecamatan Kuantan Hilir Kabupaten Kuantan Singingi)

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…

Pengaruh Penerapan Sistem Informasi Akuntansi, Partisipasi Penyusunan Anggara…

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…

Pengaruh Karakteristik Komite Audit Terhadap Penyajian Kembali Laporan Keuang…

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…

Pengaruh Unsur-Unsur Sistem Pengendalian Mutu Kantor Akuntan Publik (Kap) Ter…

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…

Pengaruh Sistem Akuntansi Keuangan Desa, Komitmen Organisasi Pemerintah Desa,…

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Ceo Muslim Vs Narsisme Ceo Dan Laporan Tanggung Jawab Sosial Corporate (Studi…

ABSTRAC This study aims to determine the influence of Muslim CEOs and CEO narcissism on CSR disclosure, as well as to find out the difference in CSR disclosure between Muslim CEOs and CEO narcissism. The CSRDI number with the GRI-G4 indicator is used to measure the CSR disclosure variable. Muslim CEO variables are measured by the dummy variable. CEO narcissism was measured using the CEO photo …

Pengaruh Kompetensi Sumber Daya Manusia, Locus Of Control Dan Entrepreneurial…

ABSTRACT This study aims to determine the effect of human resource competence, locus of control and entrepreneurial orientation on the performance of village owned enterprises (Empirical study on village owned enterprises in Kampar Regency). The population in this study are village owned enterpirses located in Kampar Regency. The samples in this study amounted to 70 village onwned enterpr…

Pengaruh Komitmen Organisasi, Gaya Kepemimpinan, Pemahaman Good Government Go…

ABSTRACT This research aims to examine the influence of organizational commitment, leadership style, and understanding of good governance on auditor performance with independence as a moderation variable (empirical study at the Riau Provincial Inspectorate Office). The population used in this study is the Riau Provincial Inspectorate Office located in Pekanbaru. Samples are determined using s…

Pengaruh Reputasi Kap, Earnings Persistence, Dan Income Smoothing Terhadap Fu…

ABSTRACT This study aims to analyze the effect of audit firm reputation, earnings persistence, and income smoothing on the future earnings response coefficient (FERC) with empirical studies on non-financial companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange in 2018-2020, namely 603 c…

Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, Akuntab…

ABSTRACT This study aims to determine (1) Does budgetary participation affect managerial performance, (2) Does clarity of budget targets affect managerial performance, (3) Does public accountability affect managerial performance, (4) Does decentralization affect managerial performance, (5) Does the internal control system affect managerial performance. The population used in this study we…

Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Pelatihan Penyusunan Lapora…

ABSTRACT This research aims to examine and assess the impact of factors such as educational background, understanding of accounting principles, training on financial reporting, and the implementation of accounting information systems on the financial reporting practices of Village-Owned Enterprises (BUMDes). The study focuses on a population of 17 Village-Owned Enterprises located in Kuantan S…

Pengaruh Pemberdayaan Sumberdaya Manusia, Kompetensi Pengelolaan, Partisipasi…

ABSTRACT The purpose of this study was to examine and analyze the effect of empowering human resources, management competence, community participation, accounting information systems and transparency on BUMDes governance. The sampling technique used in this study was purposive sampling. The object of research is Village Owned Enterprises (BUMDes). The population in this study is BUMDes in Pela…

Pengaruh Kompleksitas Tugas, Komitmen Organisasi, Time Budget Pressure Dan Lo…

Abstract A dysfunctional audit is any action taken by the auditor during the implementation of the audit program that can reduce the quality of the audit either directly or indirectly. This study aims to determine the effect of task complexity, organizational commitment, time budget pressure and locus of control on dysfunctional auditors. The population in this study were public accounting fir…

Pengaruh Kompetensi Aparatur Desa, Partisipasi Masyarakat, Sistem Pengendalia…

ABSTRACT This study aims to examine the Effect of Competence of Village Apparatuses, Community Participation, Internal Control Systems, and Utilization of Information Technology on the Accountability of Village Fund Management in Kuantan Singingi Regency. The research method used is quantitative research with data analysis techniques using WarpPLS version 7.0 software tools. The sample in the …