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…

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Kualitas Audit Terhadap…

ABSTRACT This study aims to determine the effect of Tax Planning, Deffered Tax Expenses, and Audit Quality on Earnings Management (Study of Manufacturing Companies in The Consumer Goods Industry Sector Listed on The IDX in 2017-2021) The population in this study were all manufacturing companies in the consumer goods industry sector listed on the IDX in 2017-2021. The samples in this study wer…

Pengaruh Audit Tenure, Financial Distress, Dan Likuiditas Terhadap Opini Audi…

ABSTRACT Going concern audit opinion is an opinion issued by the auditor to ascertain whether the company can maintain its viability. This study aims to determine the effect of audit tenure, financial distress, liquidity on going concern audit opinion with firm size as a moderating variable. The population in this study are all mining listed on the Indonesia Stock Exchange (IDX) in 2017-20…

Pengaruh Target Keuangan, Ketidakefektivitas Pengawasan, Kondisi Industri Dan…

ABSTRACT This study aims to examine the effect of financial targets, supervisory ineffectiveness, industrial conditions and collusion on indications of fraudulent financial reporting. The population of this study are Transportation and Logistics companies that are listed on the IDX in 2018-2021. The research sample was selected using purposive sampling method. With a total of 68 observatio…

Pengaruh Dewan Direksi Perempuan Dan Pengungkapan Sustainability Report Terha…

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1902113391

Efek Kesesuaian Tugas-Teknologi, Inovasi Kantor Akuntan Publik Dan Inovasi Kl…

ABSTRACT This study aims to identify and examine the factors that influence the use of CAATs (Computer Assisted Audit Techniques). The factors tested in this study are Task-Technology Fit, Accounting Firm Innovation, and Client Innovation. The source of data used in this research is primary data and data collection is done directly using a questionnaire that is measured using a Likert scale. T…

Pengaruh Stabilitas Keuangan, Target Keuangan, Kondisi Industri Dan Kolusi Te…

ABSTRACT This study examines the effect of financial stability, financial targets, industrial conditions and collusion on indications of fraudulent financial statements. The population of this study are mining companies listed on the IDX for 2017-2021. The research sample was selected using purposive sampling method. With a total of 65 observations of annual financial reports. The type of data…

Determinan Kinerja Keuangan Perusahaan Dari Sisi Akuntansi Dan Non Akuntansi …

ABSTRACT This study aims to examine the determinants of company financial performance from an accounting and non-accounting perspective (case studies on manufacturing companies listed on the IDX for 2019-2021). The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique used purposive sampling techniqu…

Pengaruh Literasi Keuangan, Peran Pemerintah Dan Inovasi Terhadap Kinerja Usa…

ABSTRACK This study aims to examine and analyze the effect of financial literacy, the role of government and innovation on the performance of MSMEs in Pekanbaru City. The population of this study are SMEs spread across Pekanbaru City. The sample in this study amounted to 100 SMEs in Pekanbaru City. The type of data used in this study is quantitative. Sampling used in this study using simpl…

“Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Belanja Modal, Opini Au…

ABSTRACT Local government financial performance can be used as a tool to determine the level of achievement of a work result in the area of regional finance during a budget period. This study aims to identify and analyze the effect of local revenue, intergovernmental revenue, capital expenditure, audit opinion, and audit finding on local government financial performance. The population in thi…

Pengaruh Pertumbuhan Perusahaan, Financial Distress, Opini Audit Tahun Sebelu…

ABSTRACT This study aims to examine the effect of Company Growth, Financial Distress, Previous Year`s Audit Opinion and Auditor Quality on the Acceptance of Going Concern Audit Opinions. The population of this study are Manufacturing Companies in the basic and chemical industry sectors & miscellaneous industry sectors listed on the Indonesia Stock Exchange (IDX) in the 2019-2021. The research…