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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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…

Pengaruh Audit Tenure, Financial Distress, Opinion Shopping Dan Ukuran Perusa…

ABSTRACT This study aims to test and determine the effect of audit tenure, financial distress, opinion shopping and company size on acceptance of going concern audit opinions in manufacturing companies in the Basic Industry and Chemical Sector & the Miscellaneous Industry Sector which are listed on the IDX for the 2019-2021 period. The sample in this study were 116 companies obtained using th…

“Pengaruh Kompetensi Aparatur, Transparansi, Kepatuhan, Pemahaman Regulasi,…

ABSTRACT This study aims to examine and analyze the influence of apparatus competence, transparency, compliance, understanding of regulations, and clarity of budget targets on village fund management accountability (an empirical study of villages in Kampar District). The population in this study were all villages in Kampar Regency, totaling 242 villages. The sample in this study was selected b…

Capital Structure And Firm Performance: Evidence From Consumer Non-Cyclicals …

ABSTRACT This research aims to examine the extent of the influence of capital structure selection on the firm performance of consumer non-cyclical sector pre and during the COVID-19 pandemic. 2018-2019 represent the pre-pandemic period, while 2020-2021 represent the during pandemic period. The population of this study consists of all companies in the consumer non-cyclical sector listed on…

Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan…

ABSTRACT This study aims to examine the effect of human resource competence, the use of information technology, and the application of Government Accounting Standards on the quality of local government financial reports. The background of this research is the current high expectations of society for accountable and transparent governance in financial reporting. The subjects in this study were O…

Pengaruh Tanggung Jawab Sosial Perusahaan, Koneksi Politik, Dan Hak Kontrol M…

ABSTRACT This study aims to examine the effect of corporate social responsibility, political connections, and managerial Entrenchment on tax aggressiveness with voluntary disclosure as a moderating variable. This research is a quantitative study using secondary data derived from annual reports. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange…

Pengaruh Kinerja Lingkungan Dan Diversitas Kewarganegaraan Direksi Terhadap P…

ABSTRACT This study aims to examine the effect of environmental performance and diversity of directors' citizenship on environmental disclosure. The population used in this study is all companies listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program from the Ministry of Environment and Forestry (KLHK) in 2019-2021. The sampling technique used purposive sampling t…

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sensitivitas Indust…

ABSTRACT This study aims to analyze and provide empirical evidence regarding the effect of profitability, firm size, leverage and industry sensitivity on Sustainability Report disclosure. Sustainability Reports are measured using the Sustainability Report Index Disclosure. This study uses secondary data and the population in this study manufacturing companies listed on the Indonesian stock exc…

Analisis Kinerja Keuangan Menggunakan Pendekatan Value For Money (Studi Kasus…

ABSTRACT This study aims to find out how the service performance of the Animal Husbandry and Animal Health Office of Kuantan Singingi Regency is measured using a value for money approach. The type of data used in this research is qualitative data and quantitative data and the method of analysis used is descriptive qualitative and descriptive quantitative. The results of this study are that…

Knowledge Management Dan Pemanfaatan Teknologi Informasi Terhadap Kinerja Org…

ABSTRACT This study aims to examine the influence of knowledge management and the use of information technology on organizational performance with the implementation of accounting information systems as a mediating variable in Small Businesses in Southern Riau Province. The population of this study is all Small Enterprises in Southern Riau Province. In this study, the data needed by the entir…

Pengaruh Profitabilitas Dan Financial Distress Terhadap Opini Audit Going Con…

ABSTRACT This study aims to determine the effect of profitability and financial distress on going concern audit opinion with institutional ownership as a moderating variable. The novelty of this research is adding the institutional ownership moderating variable.The population in this study are mining companies listed on the Indonesia Stock Exchange in 2017-2021. The sample selection in this st…