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…
ABSTRACT This study aims to analyze: (1) the effect of tax avoidance on firm value, (2) the effect of earnings management on firm value, (3) the effect of dividend policy on firm value, and (4) the effect of tax risk on firm value. The population in this study are all companies in the primary consumer goods sector that are registered on the Indonesia Stock Exchange in 2019-2021. The sample in …
ABSTRAK This study aims to examine the effect of transfer pricing, thin capitalization and independent commissioners on tax avoidance in multinational manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study used a sample of 31 multinational manufacturing sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a sampling …
ABSTRACT This study aims to examine and analyze The Effect of Capital Structure, Liquidity, and Deferred Tax Expense on the Financial Performance of Consumption Goods Sector companies listed on the IDX in 2019 – 2021. The type of data used in this research is quantitative data. The population of this study is 80 companies in the consumer goods sector that are listed on the IDX in 2019 – 20…
ABSTRACT The purpose of this research is to examine the influence of financial distress and free cash flow on earnings management. The addition of an economic value added variable is researched in order to determine whether it can moderate the influence of each variable. The populations throughout this study are food and beverages companies listed on the Indonesia Stock Exchange for the period…
The implementation of regional autonomy can increase regional independence, improve transparency and public accountability for regional financial management, increase government responsiveness to public needs, increase public participation in regional development, and improve the efficiency and effectiveness of democratic financial management in the regions. The granting of regional autono…
ABSTRACT The purpose of this research is to analyse the effect of environmental performance , green accounting and firm size on financial performance (empirical study on companies listed on indonesia stock exchange and following PROPER year 2020 and 2021)". This research is a quantitative study using secondary data observed from the company's annual report. The population in this study is the…
This study aims to analyze the effect of Thin Capitalization, Capital Intensity and Earnings Management on Tax Avoidance and the effect of Thin Capitalization, Capital Intensity and Earnings Management on Tax Avoidance after being moderated by Tax Havens Country (multinational companies listed on the IDX 2017-2021). The sampling technique used was purposive sampling with a total sample of …
Micro, small and medium business operators must improve their performance in running their business. Performance or performance is a picture of the level of achievement of the implementation of a program of activities or policies in realizing the goals, objectives, vision and mission of the organization as outlined through the strategic planning of an organization. And performance is a per…
ABSTRACT Audit quality is the probability that an auditor finds and reports on the existence of a violation in the accounting system of his client. This study aims to determine the effect of switching auditors and audit fees on audit Quality with the size of the hood as a moderation variable. The population in this study is all state-owned companies listed on the Indonesia Stock Exchange (IDX)…
ABSTRACT Audit opinion is an assessment given by the auditor on the company's financial statements. This study aims to examine the effect of audit quality, audit delay, prior opinion and company size on going concern audit opinion acceptance. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample selection …