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

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1902110097

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 …

Pengaruh Penggunaan Pekerjaan Audit Internal Dan Aturan Etika Terhadap Kualit…

ABSTRACT The purpose of this study was to examine effect of the use of internal audit work and ethical rules on audit quality. This study used the questionnaire method, which is a data collection method by asking questions to be answered by respondents. The research sample was 80 auditors working at the DKI Jakarta Province public accounting firm registered with IAPI in 2020. The sampling meth…

Pengaruh Ukuran Dewan Komisaris, Frekuensi Rapat Dewan Komisaris Dan Ukuran P…

ABSTRACT In 2020, many companies are experiencing difficult times because almost all over the world, including Indonesia, were hit by the Covid-19 pandemic, of which the first case occurred in Wuhan, China. This study aims to determine the effect of Board of Commissioners Size on Company Performance, the effect of Board of Commissioners Meeting Frequency on Company Performance and the effect o…

Pengaruh Opini Audit Dan Penggantian Manajemen Terhadap Penggantian Auditor (…

ABSTRACT This study aims to examine the effect of audit opinion and management change on auditor switching on Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2017-2020 period. The population in this study are all Infrastructure, Utilities and Transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample selection …

Pengaruh Persepsi Wajib Pajak Tentang Uu No. 7 Tahun 2021 Tentang Hpp, Pemaha…

ABSTRACT The growth of Micro, Small and Medium Enterprises in Pekanbaru City tends to increase. The government in 2021 then issued a law on Harmonization of Tax Regulations in order to increase tax compliance, one of the targets being individual taxpayers who own businesses. This study aims to determine the effect of taxpayer perceptions about Law no. 7 of 2021, understanding of taxation, and …

Pengaruh Intellectual Capital, Kualitas Audit, Financial Distress, Dan Audit …

ABSTRACT Information on financial performance for stakeholders can be seen from the financial reports presented by the company. Where the financial statements presented must have integrity because they are used in making decisions. The focus of the research is to identify and analyze the effect of intellectual capital, audit quality, financial distress, and tenure audits on the integrity of fi…

Pengaruh Manajemen Laba Dan Leverage Terhadap Agresivitas Pajak Dengan Komisa…

ABSTRACT This study aims to find empirical evidence related to the influence of earnings management and leverage on tax aggressiveness with independent commissioners as a moderating variable for companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. The population of this study are companies in the consumer goods industry sector that are listed on …

The Determinants Of Sustainability Report Disclosure: Evidence On Taiwan List…

ABSTRACT Recently in 2021, Taiwan Stock Exchange (TWSE) releases a mandate that forces companies who fall under certain conditions to disclose their sustainability report. These mandates arise without prior notice and reasoning. Despite the new rules, the majority of Taiwanese companies have already disclosed their sustainability report long before the mandate arises. However, there has been n…

Pengaruh Profesionalisme, Gaya Kepemimpinan, Independensi Dan Pemahaman Good …

ABSTRACT This study aims to determine and test the factors that affect the performance of the Government’s Internal Auditor. The factor tested in this study were Profesionalism, Leadership Style, Independence and Understanding of Good Governance. The data source used in this research is primary data and data collection is done directly using a questionnare which is measured using a Likert sc…

Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas …

ABSTRACT This study aims to examine the Effect of Profitability, Leverage, and Company Size on Tax Aggressivity. The population of this research is all mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample in this study, which was determined based on certain criteria, was 32 companies using a purposive sampling method from a total population of 66 compan…

Pengaruh Ekstensifikasi Pajak,Pemeriksaan Pajak, Penagihan Pajak, Kepatuhan W…

ABSTRACK This study aims to examine the effect of tax extensification, tax audit, tax collection, taxpayer compliance and tax intensification on tax revenue at KPP Pratama Pekanbaru Tampan. The population of this study included all employees of KPP Pratama Pekanbaru, totaling 75 people. The data used is primary data with questionnaire data sources. Data analysis used in this study uses a multip…