Pengaruh Transfer Pricing, Capital Intensity, Tax Haven Country Dan Thin Capi…

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…

Determinan Kualitas Laporan Keuangan Pemerintah Daerah: Bukti Empiris Dari La…

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…

Pengaruh Profitabilitas Dan Financial Distress Terhadap Opini Audit Going Con…

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 …

Pengaruh Green Accounting, Kinerja Lingkungan, Pengungkapan Lingkunganterhada…

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 …

Pengaruh Karakteristik Ceo Dan Internal Control Weakness Terhadap Earning Man…

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…

Pengaruh Etika Profesi, Motivasi Kerja, Independensi Dan Kompetensi Terhadap …

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…

Pengaruh Mekanisme Tata Kelola Perusahaan Dan Karakteristik Ceo Terhadap Earn…

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…

Pengaruh Tata Kelola Pemerintahan, Kompetensi Sumber Daya Manusia (Sdm), Dan …

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 …

Pengaruh Perencanaan Pajak, Konservatisme Akuntansi, Dan Kinerja Keuangan Ter…

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…

Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Pemahaman Perpajakan,…

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…

The Effect Of Employee, Shareholder, Board Of Directors, And Creditor On Disc…

ABSTRACT This study aims to examine the influence of employees, shareholder, board of director and creditors on the disclosure of sustainability reports on manufacturing, mining and agricultural companies listed on the Indonesia Stock Exchange for the period 2018-2020. The population in this study are agricultural and mining companies listed on the Indonesia Stock Exchange for the period 2018…

Pengaruh Corporate Social Responsibility (Csr), Ukuran Perusahaan Dan Koneksi…

ABSTRACT This study aims to examine and analyze the effect of Corporate Social Responsibility (CSR), Company Size and Political Connections on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period. For the Corporate Social Responsibility check list, it refers to the Global Reporting Initiative (GRI). Firm size variable is measured by the natur…

Pengaruh Program Relawan Pajak, Pelatihan Pajak, Pemahaman Pajak Dan Pertimba…

ABSTRACT Abstract: This study aims to examine tax volunteer programs, tax training, tax understanding, and labor market considerations for accounting students' interest in a career in taxation. The population in this study were all tax volunteer students at universities who collaborated with the Riau DJP. The technique used was purposive sampling, with a total sample of 108 respondents. The da…

Pengaruh Gender, Keterampilan Manajerial, Perilaku Kewirausahaan, Dan Corpora…

ABSTRACT This study aims to analyze the impact of gender difference,managerial skill, entrepreneurial behavior, and corporate on the performance of MSMEs. The total sample used is 336 SMEs. This study uses primary data with empirical studies on SMEs in Pekanbaru City. SEM (Structural Equation Modeling) is the analytical method employed in this study to ascertain the relationship and influence …

Pengaruh Gender, Keterampilan Manajerial, Perilaku Kewirausahaan, Dan Corpora…

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1902124094

Pengaruh Kompetensi Sdm (Sumber Daya Manusia), Digital Marketing, Dan Komitme…

ABSTRACT This study aims to determine the effect of human resource competence (HR), digital marketing and organizational commitment on the performance of SMEs in the district. The research method used is a quantitative research method. The population in this study are MSME actors in the Bengkalis Regency area. There were 216 samples in this study. Data analysis was performed using the classica…

Pengaruh Mekanisme Good Coorporate Governance, Reputasi Kap, Ukuran Perusahaa…

ABSTRACT This study aims to determine the effect of the mechanism good coorporate governance, reputation of the cap, company size and audit opinion on the timely submission of financial statements. This research is a quantitative research using secondary data derived from financial statements. The population in this study are all non-primary consumer sector companies listed on the Indonesia S…

Pengaruh Komisaris Independen, Kepemilikan Pemerintah, Ukuran Perusahaan, Dan…

ABSTRACT A sustainability report is a report that provides information about the impact of a company on environmental, social, and economic aspects. With this report on sustainability report disclosure, it is expected to attract the attention of companies in global business and increase public confidence and the willingness of stakeholders to invest their capital in the company. This study aim…

Pengaruh Pengalaman, Self Efficacy Dan Tekanan Ketaatan Terhadap Audit Judgme…

ABSTRACT Audit Judgment is the auditor's personal judgment or opinion in responding to information that influences audit material documentation and decision making on the auditor's opinion on the entity's financial statements. The purpose of this study was to determine the effect of experience, self-efficacy and obedience pressure on audit judgment, using task complexity as a moderating variab…

Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Konservatis…

ABSTRACT This study aims to analyze (1) the effect of institutional ownership on accounting conservatism (2) the effect of managerial ownership on accounting conservatism (3) the effect of independent commissioners on accounting conservatism (4) the effect of firm size on accounting conservatism. The population of this study are financial sector companies listed on the Indonesia Stock Exchange…