This research aims to determine the effect of Audit Quality, Tax Minimization, Tax Haven and Debt Covenent on Transfer Pricing (Empirical Study of Manufacturing Companies listed on the Indonesia Stock Exchange 2019-2021). The subjects of this research include all manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sample in this research was 38 companies which were…
This study aims to analyze the influence of financial literacy and social capital on cooperative sustainability performance, with strategic agility and social innovation serving as mediating variables. The background of this study is grounded in the persistently low sustainability performance of cooperatives in Indonesia, particularly in Kuantan Singingi Regency, as reflected by the decline in …
The sustainability of MSMEs is a crucial issue given their role as a pillar of the national economy, contributing 61% to GDP and absorbing 97% of the workforce. The culinary sector, which dominates 52% of national MSMEs, faces a contrasting situation: contributing significantly but experiencing a high failure rate (60% in the first year, 70% within 1–3 years). This study integrates three stra…
This research is motivated by the importance of improving the financial performance of MSMEs in the digital era, where financial literacy, financial inclusion, and the use of payment gateway technology are strategic factors. Education is seen as a variable that can strengthen the relationship between these factors and financial performance. The purpose of this study is to analyze the influence …
Financial performance is something important to evaluate in order to assess the financial condition and performance of a company, and it is also very helpful in making financial decisions, including decisions to be made by management and investors. This study aims to analyze the effect of corporate governance, risk management, and compliance on financial performance in banking companies listed …
Corruption cases in Indonesia show a concerning increase, with 791 cases in 2023, representing a 36.61% increase compared to the previous year with 579 cases. The main problem of government accountability in Indonesia is the heterogeneity of institutional characteristics in terms of size, assets, human resources, and management capabilities that cause uneven implementation of accountability acr…
This research is motivated by the decline in the average value of conventional commercial banks in Indonesia from 2021 to 2023, despite the significant increase in the Jakarta Composite Index (JCI) during the same period. This indicates internal issues within the banking sector, particularly in terms of financial performance and strategy, which impact investors' assessments of company value…
The issue of fraud within local governments is a serious challenge that has the potential to disrupt the quality of public services and undermine public trust. Fraudulent practices, such as corruption, misuse of funds, and data manipulation, often occur due to weak oversight, a lack of transparency, and the low integrity of local officials. This situation requires strengthening internal control…
This study focuses on the factors that influence business success among Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Pekanbaru City. MSMEs are a dominant business sector in Indonesia, playing an important role in the national economy and job creation. Therefore, understanding the variables that can drive MSME success is crucial. This study took a sample of 132 cul…
ABSTRACT This study aims to examine the influence of profitability, solvency, and auditor change on audit delay, with company size as a moderating variable. The data used in this study are secondary data. The sampling technique used was purposive sampling, resulting in 101 companies with a four-year observation period, resulting in a total sample of 156. Data analysis techniques used were mult…
ABSTRACT This study aims to determine the effect of leverage, managerial ownership, company size, and operating cash flow on earnings persistence. The research method used is quantitative. The population in this study were banking and insurance sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sample size in this study was 112. Data analysis was conducted …
ABSTRACT Growing global concern over water scarcity and environme ntal sustainability has increased the importance of transparency in corporate reporting. This study examines the determinants of Corporate Water Disclosure (CWD) among mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023, focusing on the effects of firm size, leverage, market value, company growth, fir…
ABSTRACT This study aims to examine the effect of training and technology dependency on Customer Due Diligence (CDD), as well as the effect of CDD on money laundering risk judgment by bank officers. CDD is considered a strategic element in anti-money laundering efforts, involving identity verification, assessment of fund usage intentions, and analysis of transaction histories to support ac…
ABSTRACT This study aims to determine the effects of Green Accounting, Environmental Performance, and Material Flow Cost Accounting on Sustainable Development. The research uses a quantitive method with purposive sampling as the sampling technique. The population consist of 91 Basic Materials companies listed on the Indonesia Stock Exchange from 2021 to 2023, with 27 companies selected as the …
This study aims to analyze the influence of Compensation Suitability, Ethical Culture, and the Whistleblowing system on Fraud, with Individual Morality as a moderating variable, in Regional Government Organizations in Pekanbaru City. A quantitative approach was employed using SmartPLS version 4.0.9.9 as the analytical tool, involving 99 respondents from 33 OPDs. The results show that Compensati…
ABSTRACT This study aims to examine the influence of financial reporting compliance, internal control systems, village apparatus competence, and individual morality on fraud in village fund management. This study is a quantitative study. The population in this study were all villages in Kuantan Tengah District, Kuantan Singingi Regency, consisting of 20 villages. The sample determination w…
ABSTRACT This study aims to examine the influence of education level, accounting knowledge, business age, and business scale on the use of accounting information in micro, small, and medium enterprises (MSMEs). The population of this study consists of MSMEs located in Pekanbaru City. The sampling technique used was accidental sampling, resulting in a total of 100 MSME respondents. Primary …
ABSTRACT This study aims to examine the effect of Green Banking, Inflation Rate, Non Performing Loan, Capital Adequacy Ratio and Loan To Deposit ratio on Profit Growth. The population in this study was conventional banking companies listed on the Indonesia Stock Exchange during the 2020-2023 period.The sample selection method used was purposive sampling. 25 banking companies were selected…
The objective of this study is to empirically examine the influence of Islamic Corporate Governance, Islamic Corporate Social Responsibility, and Financial Leverage on the Financial Performance of Islamic Rural Banks (BPRS). The population of this study consists of 163 BPRS registered with the Financial Services Authority (OJK). The sampling technique employed is purposive sampling, resulting i…
The quality of a sustainability report reflects a company's transparency, efficiency, and governance in meeting stakeholder needs. This study aims to examine the influence of environmental pressure, consumer pressure, investor pressure, employee pressure, and intellectual capital on the quality of sustainability reports (measured using the GRI index and SEOJK guidelines), with financial perform…