The purpose of this study is to analyze the effect of Financial Distress, Public Ownership, Audit Delay, and Concentrated Ownership on Auditor Switching in Property and Real estate Companies Listed on the IDX in 2017- 2021. The population in this study are property and real estate companies listed on the IDX for 2017-2021, totaling 49 companies. Sampling in this study was by using purposi…
Accountability for managing village funds has become a demand for village government. Village law number 6 of 2014 concerning villages is intended to optimize village administration and support the acceleration of village development. Management of village funds includes planning, implementation, administration, reporting, and accountability. In this study, 4 variables were used using moder…
Prevention of fraud by local governments needs to be done to fulfill the mandate of Law number 28 of 1999 in realizing a state administration that is free and clean from corruption, collusion and nepotism. As the bearer of the people's mandate, the government has an obligation to carry out its duties effectively and efficiently including in the proper and responsible management of the count…
Abstract Transfer pricing was originally known in the field of management accounting as a pricing policy applied to the delivery of goods or services between departments with the aim of measuring the performance of each of these divisions or departments. Conceptually, transfer pricing can be applied for three different purposes. First, from a company legal standpoint, transfer pricing can be u…
Abstract By : Syapwatunnur putri The research was conducted at the Pekanbaru Branch Public Accounting Firm with 8 KAPs and Batam City with 6 KAPs. In carrying out audit work, an auditor must have the ability to be able to detect fraud in the presentation of financial statements. This research was conducted with the aim to determine the effect of audit experience, independence, workload, pers…
ABSTRACT This study aims to determine the effect of tax technical training, work experience, professionalism and the whistleblowing system on the performance of tax examiners. The independent variables used in this study are tax technical training, work experience, professionalism and the whistleblowing system. The dependent variable is the performance of the tax examiner. This research inclu…
ABSTRACT This research is a quantitative research that aims to find out how the effect of tax burden, debt covenants, profitability and exchange rates on transfer pricing of mining companies listed on the Indonesia Stock Exchange in 2017-2021. The number of samples in this study were 8 mining companies with a purposive sampling method. This study uses secondary data obtained through the compan…
ABSTRACT This study aims to determinine the efect to human resource competence, utilization of information technology, and the government’s internal control system on the management of regional fixed assets. The population used in this study were 45 Local Government Word Units (SKPD) in Pekanbaru City. The sampling technique in this study used a saturated sampling technique and obtained 135…
ABSTRACT This study aims to test and obtain empirical evidence about the effect of budget planning, organizational commitment and quality of human resources on the absorption of the Riau Province OPD budget. The population in this study were all financial management officials at the Riau Province Government OPD offices and agencies. Respondents are 1) Commitment Making Officer (PPKom). 2) Acti…
ABSTRACT Stock return is the level of profit enjoyed by investors on an investment they make. This study aims to see the effect of environmental performance and carbon emission disclosure on stock returns with financial performance as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample selection…
ABSTRACT This study aims to examine the effect of company size, profitability, and managerial ownership on firm value with leverage as an intervening variable. The data used in this study are secondary data obtained from financial reports and annual reports of mining industry sector companies. The population in this study are all manufacturing companies in the mining industry sector totaling 5…
ABSTRACT Accounting conservatism is one of the accounting principles that applies prudence in financial reporting. This study aims to determine the effect of managerial ownership, dividend payout ratio, capital intensity and institutional ownership on accounting conservatism. The population in this study are all Financial and Transportation Sector Companies Listed on the Indonesia Stock Exchan…
A Tax Consultant is a person who provides tax consulting services to taxpayers in the framework of carrying out their tax matters and obligations, so that they are in accordance with tax laws and regulations. This study describes research on Tax Consultant Ethical Decision Making. The factors that can influence the ethical decision making of tax consultants are the influence of Machiavellian tr…
ABSTRACT This study aims to empirically: 1) the effect of tax planning 2) company size 3) tunneling incentive 4) foreign ownership on transfer pricing, which consists of four independent variables, tax planning (X1), company size (X2), tunneling incentive (X3) dan foreign ownership(X4) with the dependent variable of transfer pricing (Y). This research uses a sample of manufacturing companies…
ABSTRACT This study aims to examine the effect of environmental, social, governance (ESG) disclosure activities and CEO tenure on financial performance. The population in this study are manufacturing and mining companies listed on the Indonesia Stock Exchange through 2018-2021. The sampling technique in this study used purposive sampling technique and obtained a sample of 22 companies. All hyp…
ABSTRACT This research aims to verify the company size, profitability, solvability, reputation of public accounting firms and audit opinion on audit delay. The population of this research are the manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019 with a total sample of 49 companies. The sampling technique used in this research is purposive sampling. The data…
ABSTRACT This research aims to verify/examine : 1) the influence of social values on college student interest in choosing a publik accounting career 2) influence of entrepreneurial orientation on college student interest in choosing a publik accounting career, 3) influence of professional recognition on college student interest in choosing a publik accounting career, 4) influence of family env…
Abstract This study aims to test and analyze empirically: Effect of Ethical Considerations, Personal Costs, Ethical Environment, and Seriousness of Fraud on Internal Whistleblowing Intentions. The sample in this study were 100 respondents from 25 OPDs spread across Kampar District. This study uses multiple linear regression analysis method. The results of this study indicate that Ethical Consi…
ABSTRACT This study aims to examine and analyze the effect of financial literacy, e- commerce, innovation, and human resources on the performance of MSMEs. The population in this study is all SMEs in the trading sector in Peranap District, Indragiri Hulu Regency. The sample in this study was 70 SMEs which were obtained based on the purposive sampling method. This study uses primary data by dis…
ABSTRACT This study aims to examine and analyze the effect of financial literacy and education level on MSME financial management, especially during the Covid-19 pandemic in Kec. Sukajadi Pekanbaru City.. This research includes quantitative research. The total population in this study was 504 with the number of samples used were 150 SMEs in Kec. Sukajadi Pekanbaru City. The method used in this…