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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
ABSTRACT This study aims to analyze: (1)the effect of transfer pricing on tax avoidance (2)the effect capital intensity on tax avoidance (3)the effect of tax haven country on tax avoidance (4)the effect of thin capitalization on tax avoidance. The population in this study are multinational companies listed on the Indonesia Stock Exchange in 2018-2021. In this study, the samples obtained were 1…
ABSTRACK This paper aims to investigates the determinants of financial reporting quality local government in Sumatera island. The financial reporting quality local government proxied using audit opinion from BPK there are unqualified, qualified, adverse, and disclaimer of opinion. Further, determinants of financial reporting quality local government determined by capital expenditure, character…
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 profitability and financial distress on going concern audit opinion with firm size as a moderating variable. The population in this study are all textile and garment companies listed on the Indonesia Stock Exchange …
ABSTRACT This study aims to determine the effect Green Accounting, environmental performance, and environmental disclosure of profitability. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017- 2021 period. The sampling technique in this study uses a technique purposive sampling and obtained a sample of 21 companies. The data analysis used …
ABSTRACT This study aims to analyze: (1) the effect of CEO characteristics on earning management, (2) the effect of internal control weakness on earning management, (3) the effect of CEO characteristics on earning management with family ownership as a moderating variable, (4) the effect of internal control weakness towards earning management with family ownership as a moderating variable. The…
ABSTRACT The auditor's performance is the final result of the auditor's achievements in carrying out the financial audit tasksassigned to him within a predeterminedperiod of time. External auditors need several main things, namely, professional ethics, work motivation, independence and competence to produce good performance. This study aims to provide empirical evidence on the influence of pro…
ABSTRACT This study aims to analyze: (1) the effect of the independent board of commissioners on earning management, (2) the effect of the audit committee on earning management, (3) the effect of CEO characteristics on earning management, (4) the effect of the independent board of commissioners on earning management with family ownership as a moderating variable, (5) the effect of the audit co…
ABSTRACT Abstract ; This research aims to examine governance, human resource competence, and regional budget readiness for the implementation of local government information systems. This research is a quantitative research. The population in this study were all Regional Apparatus Organizations of the Meranti Islands Regency. The selection of the sample in this study used a saturated sampling …
ABSTRACT This study Aims To Determine The Effect Of Tax Planning, Accounting Conservatism, And Financial Performance On Firm Value (Empirical Study On Raw Material Producing Companies Listed On The Indonesia Stock Exchange In 2019-2021). The population in this study were all Raw Material Producing Companies listed on the Indonesia Stock Exchange for 2019-2021. The samples in this study were 3…
This study aims to examine the effect of tax Socialization, understanding of taxation, awareness of taxpayers, and tax rate on the compliance of e-commerce user taxpayers. The object of this study were SMES taxpayers who uses e-commerce service in pekanbaru. This study were using primer data, which distributed all questionnaires directly and online by google form that obtain a sample of 51 resp…