Absorption of the budget is very important as a benchmark for government performance. In the first quarter of 2021, around 15% of the realized APBN reached Rp. 723 trillion or 26.3% of this year's target of Rp 2,750 trillion. During a pandemic, the government issued various regulations related to social restrictions and also issued various regulations regarding budget absorption. At the Reg…
ABSTRACT This study aims to analyze the effect of Accounting Understanding, financial inclusion, and the use of e-commerce on the business sustainability of MSMEs in Pekanbaru City. This research is a quantitative research using primary data in the form of a questionnaire. The population in this study are MSMEs retail in Pekanbaru City. The sampling technique uses a purposive sampling techniqu…
The objective of this study is to investigate how environmental performance serves as a moderator in the association between Carbon Emissions Disclosure (CED) and investor response. The objective of this research is to investigate the correlation between non-standard stock returns and carbon emission disclosure, utilising environmental performance as an intermediary factor. The present anal…
Financial distress is a stage of decline in a company's financial condition that occurs before bankruptcy and liquidation occurs in a company. However, if a company is experiencing financial distress it is uncertain that it will end in bankruptcy. This depends on the ability of a company to prevent and overcome financial distress conditions that will lead to bankruptcy. Bankruptcy occurs wh…
The purpose of this study is to analyze the effect of audit tenure, audit opinion, leverage and profitability on audit report lag. The dependent variable of this study is audit report lag which is proxied by the number of days from the end of the year to the date recorded as the date of signature of the opinion in the auditor's report and the independent variables of this study are audit te…
The research was conducted at general insurance companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The purpose of this research is to find out what factors can affect the profitability of insurance companies. The population of this study are all general insurance companies listed on the IDX in 2017-2021. The sampling method used in this study was a purposive sampling meth…
This research aims to examine and analyze The Effect Of The Reliance On Internal Audit Work And Ethical Rules On Audit Quality. This study uses primary data derived from questionnaires and Respondents in this research was the auditors who work in Public Accountant Office (KAP) in Riau, Riau Islands, and West Sumatera Province. This study used a purposive sampling method so that 54 samples …
The purpose of this research was to identify and analyze the influence of profitability and leverage on the allocation of corporate social responsibility funds with board gender as a moderating variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018- 2021, totaling 96 companies. In this study, researchers used the non-probability me…
Fraudulent financial statements are errors in nominal changes or financial reporting with the aim of seeking profit for individuals with the intention of deceiving other users. In Indonesia, one of the Big Four Accounting Firms, namely Pricewaterhouse Coopers, expressed an unreasonable opinion on Jiwasraya's financial statements for the 2017 period, because Jiwasraya only recorded liabilit…
Disclosure CSR is a form of responsibility of an organization towards the impacts of its activities on society and the environment. The purpose of this study was to examine and analyze: profitability, leverage, liquidity and slack resources on the extent of disclosure of social responsibility with gender diversity as a moderator, in addition to knowing indicators that are often disclosed so…
Earnings management is the behavior of increasing and decreasing profits in the current period carried out by the management of a company they manage without causing an increase or decrease in the company's economic profits. Profit is often an indicator of the company's performance in measuring the success and failure of the company in achieving the set business goals. If net income is a m…
Financial reports are made by companies for a certain period to convey the financial condition, performance and results of the company's operational activities aimed at users of financial statements as decision makers. The importance of information in financial reports encourages management to do everything possible so that the financial reports presented always look good, so it will creat…
The banking industry plays an important role for economic development as a Financial Intermediary or intermediary for parties who have excess funds with those who need funds. Banking problems in Indonesia were partly caused by the depreciation of the rupiah, an increase in interest rates on Bank Indonesia Certificates (SBI), which led to an increase in non-performing loans. The beginning o…
This study aims to see and determine the direct and indirect effects of auditor mutation, independence and audit quality control on audit quality with organizational commitment as a mediating variable. The research method used in this research is quantitative. The population in this study were all BPK auditors representing Riau Province where there were three departments, namely first audi…
This study aims to find empirical evidence of the effect of Human Resource Competence, Organizational Commitment and Utilization of Information Technology on the Management of Special Allocation Funds with the Implementation of an Internal Control System as a moderator. This research was conducted at the Regional Apparatus Organizations in Bengkalis Regency. The sampling technique used pur…
local governments by using the quality of local government financial reports as mediation. The population in this study are 33 Regional Apparatus Organizations in the Riau Provincial Government. Respondents in this study are Budget Users (PA), Heads of Finance Subdivisions, Technical Implementation Officers (PPTK), Financial Administration Officers (PPK) and treasurers spread across 33 Reg…
Firm value is very important in measuring company performance, which can affect the perception of potential investors about the company's success rate, which is often associated with stock prices. Advanced industrial growth is proportional to the increase in pollution produced. Furthermore, global climate change is influenced by industrial activities that do not pay attention to environmen…
Absorption of the budget is a description of performance and ability of a region to carry out the planned activity.The absorption of the budget is the success of the Regional Government in realizing the budget in accordance with the provisions in the APBD. The success of the Regional Government in realizing the budget can be realized if the budget is absorbed ideally. However, the reality …
This research aims to identify and analyze the influence of organizational support, personal loss, and offender status on whistleblowing intention, with reward provision as a moderating variable. The population in this study consists of civil servants (ASN) in the Provincial Government of Riau, totaling 14,617 individuals. A total of 325 respondents were invited to complete the questionnai…
Financial performance is a vital element in local financial management. Apart from being a detector of financial difficulties, financial performance also serves as a measure of a region's ability to exercise regional autonomy. The financial performance of local governments represents their capability to fulfill obligations, anticipate unforeseen events, and provide services at the required …