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…
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…
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…
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 …
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…
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…
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…
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…
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…
ABSTRACT This study aims to determine the effect of variables such as village apparatus competence, community participation, and internal control systems on village fund management accountability in all villages in Siak District. The method used is a survey method using data collection techniques through questionnaires. With a sample of 55 villages, 3 respondents were taken from each village, …
ABSTRACT This study aims to find empirical evidence regarding the effect of remote planning and remote document review on audit quality. The population of this study are auditors who work at BPK Representative of Riau Province. The data used in this research is primary data in the form of a questionnaire. The sample of this study uses a saturated sample approach so that all populations are use…
This research aims to analyze the effect of capital structure, intellectual capital, and enterprise risk management disclosure, of firm value. The population in this research is on property, real estate, and building construction companies which is listed on the Indonesia Stock Exchange (idx) in 2018-2020 consist of 65 companiest. The sample in this research used purposive sampling method so s…
ABSTRACT Audit delay is defined as the length of time span for completion of the annual financial report audit, which is measured by the number of days starting from the year closing the book until the date stated in the independent auditor's report. This research was conducted to provide empirical evidence of the effect of company size, profitability, audit opinion, and solvency on the length…
ABSTRACT This study aims to determine the effect of User Training and Entrepreneurial Leadership on Organizational Performance with the Implementation of Accounting Information Systems as a mediator for Small Businesses in the North Coast of Riau Province. The research method used is a quantitative research method. The population of this study is all Small Businesses in the North Coast of Riau…
ABSTRACT This study aims to examine the Effect of Profitability and Leverage on Tax Avoidance with Corporate Social Responsibility (CSR) Disclosures as Moderating Variables in Manufacturing Companies Listed on the IDX in 2017-2019. The population in this study were all manufacturing companies listed on the IDX in 2017-2019. The sample selection in this study used purposive sampling method. Th…
ABSTRACT This study aims to analyze: the effect of e-commerce usage, innovation capability and financial literacy on MSMEs performance. The population in this study were MSME actors in culinary sector in Raun-raun Food Park Pekanbaru. In this study, a total of 61 samples were obtained using the Simple Random Sampling method. This study uses primary data obtained from questionnaires which are t…
ABSTRACT This study aims to examine the effect of social media usage on sustainable performance, the influence of digital leadership in moderating social media usage and sustainable performance, and the effect of digital marketing in mediating the relationship between social media usage and sustainable performance. The population in this study were culinary MSMEs located at the Raun- Raun Foo…
ABSTRACT This study aims to test and analyze empirically the effect of regional financial management, regional financial accounting systems, and government internal control systems on the financial performance of local governments in Pekanbaru City. This type of research is quantitative research, using a questionnaire as a research instrument. The population of this research is all the regiona…
ABSTRACT This study aims to analyze budget participation, information asymmetry, budget emphasis and organizational commitment to budgetary slack. The object of this research is all OPD in the Kampar Regency Government. Data were analyzed using the linear regression method and the SPSS program version 17. The variables studied were budgetary slack readiness as the dependent variable and budget…