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…
Auditor performance refers to the outcomes of tasks carried out by public accountants during the audit of financial statements. It encompasses the effectiveness, efficiency, and quality of the work performed by auditors throughout the auditing process. Auditor performance is not solely determined by technical proficiency, but also by the ability to manage oneself and to build effective relation…
This study was conducted with the aim of identifying the impact of Role Ambiguity and Professional Skepticism on Internal Audit Efficiency Through Independence as a mediator. The sample taken from this study were all internal auditors in the Riau Provincial Inspectorate with a total of 57 individuals, these auditors consisted of 35 male individuals and 22 female individuals. This study was impl…
ABSTRACT This study aims to empirically examine the effect of ESG and Independent Commissioners on Tax Avoidance (An Empirical Study of State-Owned Enterprises listed on the Indonesia Stock Exchange in 2021-2023). The research population includes all state-owned enterprises listed on the Indonesia Stock Exchange in 2021-2023, totaling 34 companies. The sample in this study consisted of 19…
ABSTRACT This research on earnings management is important because it can affect a company's ability to maintain financial statements, which are the main basis for investors and other parties in making decisions. This research serves to describe the extent to which companies maintain transparency and strengthen market confidence. This study aims to determine and analyze the influence of ta…
ABSTRACT This study aims to analyze the influence of organizational culture, government governance, and performance-based budgeting on the performance of government agencies in the Riau Provincial Government SKPD. This study is quantitative in nature. The data source used is primary data obtained from a total of 144 questionnaires distributed to agency heads, sub-general heads, sub-finance…
ABSTRACT This study aims to empirically analyze the influence of Profitability, Liquidity, and Economic Value Added on Dividend Policy in energy sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This research is a quantitative study. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange, www.idx.co.id, and the …
ABSTRACT This study aims to examine the effect of female directors on corporate sustainability disclosure by considering the threshold for female directors. The population in this study are all manufacturing and mining companies listed on the Indonesia Stock Exchange in 2021-2023. The sample was selected based on the purposive sampling method, so that the companies sampled were 222 companies w…
ABSTRACT Environmental, Social, and Governance (ESG) concerns have increasingly encouraged firms to enhance transparency through sustainability reporting, particularly in the energy sector, which faces substantial environmental risks. The presence of female directors is often assumed to influence sustainability disclosure decisions. However, regulatory shifts and the masculine nature of the en…
ABSTRACT This study aims to analyze the effect of profitability, solvency, firm growth, and liquidity on going concern audit opinions in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2021–2023 period. The increasing number of SOEs receiving going concern audit opinions indicates financial pressure on business continuity, particularly after the COVID-19 pan…
ABSTRACT His study aims to determine the influence of Auditor Experience, Skepticism, Task Complexity, and Self-Efficacy on Audit Judgment with an Empirical study in the KAP of Pekanbaru and Batam. The research method used is a quantitative research method. The population in this study amounted to 27 KAP. The Sampling Technique in this study used a Saturated sample; the sample in this stud…
ABSTRACT Profitability is a key indicator in assessing the financial performance of a company, which reflects the company's ability to generate profits efficiently, and is the basis for decision making for investors and management in maintaining long-term growth. This study aims to provide empirical evidence about the effect of green banking, intellectual capital, and company size on compa…
ABSTRACT Village-Owned Enterprises (BUMDes) are village economic institutions established by the village government and the community with the aim of managing local potential, increasing village income, and strengthening the village economy. BUMDes play a crucial role as a driving force for the village economy through business management tailored to the needs and potential of the region. …
ABSTRACT Micro, Small and Medium Enterprises (MSMEs) play a crucial role in supporting economic growth and reducing unemployment. However, the development of UMKM is increasing and high competition requires UMKM to be more professional in running their business. This study aims to test and analyse the effect of the use of accounting information system, bussines capital, e-commerce and fin…
Abstract This study aims to examine the effect of Company Size, Company Growth, Solvency, and Debt Ratio on going-concern modified audit opinions. The data used are secondary data from the financial statements of property and real estate companies listed on the Indonesia Stock Exchange 2021-2023. The sample selection technique used was purposive sampling, with a sample size of 93 companie…
ABSTRACT This study aims to determine and obtain empirical evidence on the influence of accounting information system implementation, information technology utilization, and knowledge on auditor performance at public accounting firm in Pekanbaru City. This study uses primary data obtained from questionnaires.The population in this study were all auditors who worked at the Public Accounting Fir…
ABSTRCT Auditing Standard (SA) 570 defines a going concern audit opinion as one issued when material uncertainty exists regarding events or conditions that may cast substantial doubt on an entity’s ability to continue as a going concern (IAPI, 2021). This study aims to investigate the effect of financial distress, audit delay, and firm size on the likelihood of receiving a going concern audi…
ABSTRACT Audit Delay is a common phenomenom. There are many factors that cause audit delay. This study aims to determine the effect of liquidity, profitability, and solvency on audit delay in energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study consisted of 59 companies using purposive sampling from a population of 228 companies.…