ABSTRACT This study aims to analyze the influence of the implications of good governance on the performance of village-owned enterprises (BUMDes). This research will be conducted at BUMDes in Rokan Hilir Regency. The population in this study were BUMDes in Rokan Hilir Regency, namely 159 BUMDes spread across various sub-districts. The sampling technique used in this study was stratified random…
ABSTRACT This study aims to analyze: (1) the effect of remote field inspections on audit quality, and (2) the effect of remote field inspections on quality with audit information technology as a moderating variable. The population in this study were auditors who worked at the Indonesian Supreme Audit Agency Representative for Riau Province. In this study, a total of 75 samples were obtained us…
ABSTRACT This study aims to analyze the effect of accountability, transparency, responsibility, professionalism, rule of law on financial statements. The population in this study is 208 BUMDes in Kuantan Singingi Regency in 2020. Respondents are 1) Head/Leader of BUMDes. 2) Head of BUMDes finance. 3) Spending treasurer. The sample used was 65 BUMDes, namely a total of 195 respondents. The data…
ABSTRACT This study aims to determine the effect of the local government accounting system implementation, reporting system, and compliance with laws and regulations on the performance accountability of local government institutions. The data used in this study is primary data using the questionnaire method. The questionnaire method is to distribute a list of question (questionnaires) that wi…
The regional inspectorate at the local government must conduct a review in order to ensure the reliability of the information presented in the LKPD in accordance with Government Regulation Number 8 of 2006 concerning Financial Reporting and Government Performance. A review is a monitoring, surveying and analysis procedure that provides the inspectorate with limited assurance that no material ch…
ABSTRACT This study aims to analyze the positive effect of ethical sensitivity, ethical judgment and self-efficacy variables on the ethical decision-making variables of tax consultants registered with IKPI Pekanbaru Branch. The method used in this research is quantitative method. Respondents amounted to 44 tax consultants who were sampled using purposive sampling technique from a population o…
ABSTRACT The study intends to test the influence CEO characteristics and intangible asset produce on firm acquisition performance, as well as the mediating role of firm reputation. Samples were taken under purposive sampling method on publicly traded firms listed on Indonesian Stock Exchanve from 2015 to 2020. SEM Path Analysis was carried out to model the research. The findings suggest positi…
The purpose of this study is to examine and analyze the influence of information technology, innovation and entrepreneurial orientation on the performance of MSMEs in the Covid 19 Period (Empirical Study on MSMEs in Pekanbaru City). The population in this study is Micro, Small and Medium Enterprises in Pekanbaru City, amounting to 14,120 MSMEs. The sampling technique used was purposive samplin…
In financial performance fraud can occur in financial reports, fraudulent financial statements are currently one of the centers of attention, this is because there are several cases of companies that fail to achieve their performance goals so that the information provided in a financial report does not get satisfactory results and makes Company management is willing to commit fraud so that …
The purpose of this study was to analyze and obtain empirical evidence about the effect of Audit Opinion, Company Size, and Management Change on Auditor Switching with KAP Reputation as a moderating variable. The population in this study were 56 manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange (IDX) for 2017-2019, supervised by…
ABSTRACT Auditor performance is an act or implementation of an audit task that has been completed by the auditor within a certain period of time. This study aims to determine the effect of job stress, understanding of good governance, integrity, and independence on auditor performance. The population in this study is the Inspectorate of Pekanbaru City and Rokan Downstream District. The sample …
ABSTRACT This study aims to examine the implementation of good governance and accounting information systems on the performance of BUMDes in BUMDes in Siak Regency. The population in this study is BUMDes in Siak Regency. The sample used was 121 BUMDes in Siak Regency. Approximately 126 respondents participated in this study consisting of directors, secretaries, treasurers and heads of units. D…
ABSTRACT This study aims to examine the effect of operating cash flow, investment cash flow, funding cash flow and earnings on stock prices. The population of this study is LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. The research sample was selected using purposive sampling method. Data was obtained through data from the official website of the Indone…
ABSTRACT Supervision is one way to create good governance. This causes the public to focus on and demand the performance of the inspectorate to be better in carrying out their duties. Government internal auditors need several main things, namely competence, independence, and emotional stability to produce good performance. This study aims to provide empirical evidence about the effect of compe…
This study aims to examine: 1. the effect of using accounting information systems on MSME performance, 2. the effect of creativity on MSME performance, 3. the effect of entrepreneurial characteristics on MSME performance. the population in this study were all SMEs registered with the Cooperative and SMEs Office in Pekanbaru City. In this study, the sample used was purposive sampling method. Th…
ABSTRACT This study aims to test and prove empirically the effect of financial condition, disclosure and auditor's reputation on going concern audit opinion. The population of this study are manufacturing companies listed on the IDX for the 2017-2021 period with a total sample of 15 companies. The sampling technique used purposive sampling. The data analysis method used in this study is a quan…
ABSTRACT This study aims to examine the effect of green accounting implementation and environmental disclosure on sustainable development with corporate social responsibility as a moderating variable. The population of this study are manufacturing companies in the basic industry and chemical sub-sectors which are listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The research…
ABSTRACT This study aims to analyze: (1) the effect of an independent board of commissioners on company performance (2) the effect of the number of board of commissioners meetings on company performance (3) the effect of managerial ownership on company performance (4) the effect of institutional ownership on company performance (5) the effect of ownership foreign to company performance. The po…
ABSTRACT This study aims to see whether profitability has an effect on firm value before and during the pandemic in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The population in this study are pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sampling technique in this study used purposive sampling techni…
ABSTRACT The purpose of this research was to analyze the effect workload, competence, and audit supervision on audit quality. The population and sample used in this research are auditors who work at Public Accounting Firm in Pekanbaru dan Medan , which are registered in the Public Accounting Firm directory issued by the Institute of Indonesia Chartered Accountants. The sampling technique used …