This study aims to find the effect of supervision characteristics of the board of commissioners on tax aggressiveness. Supervision characteristics of the board of commissioners are proxied by four proxies: risk management system and internal control, big-4 audit firm, external auditor independence, and...

Identification and development of forensic accounting as an organization's essential intangible asset has been traced as an immense vital essence that can influence corporate governance maturity. This paper attempts to integrate relevant empirical research and literature to extend the intended potentials...

The objective of the research was to analyze the factors influencing accounting students to understand accounting with spiritual quotient as the moderating variable (an empirical study on Students of University of Sumatera Utara (USU), State University of Medan (UNIMED), and State Islamic University...

The objective of this study was to examine some factors which influence the financial statement quality of SKPD (Regional Work Unit) of the Deli Serdang District Government with the role of PPK-SKPD as moderating variable. The study used causal comparative method with primary data. The population was...

Free Cash Flow, in general, being a problem for the company if it is not good in controlling. The manager can use free cash flow for actions that can harm the company. Leverage is a cost that can control the usage of free cash flow for the company's activity, which in turn can improve financial performance....

Recently, the role of Intellectual Capital is becoming one of the important strategies of the company to develop and grow, enhance it is able to improve the company's value with the utilization of existing resources Intellectual capital is the knowledge that gives information about the company's intangible...

Cost of equity is the cost incurred by the company to meet the rate of return expected by investors, either in the form of dividends or capital gains Since investors wanted a rate of return on the investment, then the company should compensate the shareholders with the economic return implicit in forecasting...

This study aims to analyze the effect of environmental performance and intellectual capital on the financial performance of companies moderated by corporate social responsibility disclosure. Data are collected from all manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014. By using...

This study aims to determine and analyze the effect of company's size, business risk, asset growth, and profitability on capital structure in manufacturing companies listed on the stock exchange of Indonesia year 2014 - 2016, either partially or simultaneously. In addition, this study also reviewed variables...

The supply chain in public sector in Tanzania has been characterized as being ineffective leading to the loss of taxpayers' money. Laws and regulations are key factors identified to pull back public supply chain performance's initiatives in public sectors. Reasons include i). Regulations are not realistic...

A business environment with high competition requires higher efficiency, not just operating efficiency but also the funding efficiency. One of the causes of funding inefficiency is the high cost of debt as a result of earnings management practices that can reduce investor confidence in the company's...

Research on the capital market in the tourism industry in Indonesia is still very limited, besides the results of research related to it each has not found consistent results. This research aims to assess empirically the antecedents of capital structure and its effect on firm value. The population of...

This research aims to analyze the impact of Corporate Social Responsibility and Company Size on Firm's Value with Good Corporate Governance as moderating variables of all the companies that listed in Indonesia Stock Exchange and Malaysian Stock Exchange in Plantation Firm from 2012 to 2014. There is...

The objective of the research was to analyze an Influence of expertise, independency, due professional care, time pressure, budget pressure, audit planning, and audit supervision on audit quality at the Inspectorate General of Ministry of Environment and Forestry. The population of this research is government...

The purpose of this study is to see the influence and existence of large and medium industries in North Sumatra to absorb the number of workers in North Sumatra Province. The type of research is descriptive quantitative. The data used are secondary data sourced from Statistics Agency of North Sumatera...

The purpose of this research is to see the influence of variation and types of large and medium industries in North Sumatera on the Absorption of the Labor force in North Sumatera Province. The type of research is descriptive quantitative. The data used are secondary data sourced from Statistics Agency...

This study aims to analyze Institutional Model of Fishery and Marine Economy Development and Banking and Finance Institution Support in Development of Innovation System of Fishery and Marine Region in North Sumatera. This type of research is descriptive quantitative. The data used are primary data. The...

The purpose of this research is to know the effectiveness and constraints of Capital, Financing and Marketing of Diversification of Palm Products resulting from the development of Regional Innovation System. The type of this research is explanatory survey and analyzed with quantitative descriptive. Respondents...

The purpose of this research is to know the ownership and composition of shares of village-owned enterprises and their impact on the turnover of business entities. The type of this research is descriptive quantitative with the population of 102 Village Owned Enterprises in Asahan Regency. The selected...

The purpose of this study is to know the level of community knowledge of the smartphone features with Learning and Asking its use to increase the turnover of car rental service sales in Medan. This research type is descriptive quantitative with student population of rental user in Medan City. The selected...

Since 2011, Pertamina company has made a financial statement in US Dollar. However, it is unclear how Pertamina prepares financial statements in US Dollar, where the listing system still uses the Rupiah currency. The issue of this paper is that there is uncertainty and disagreement about the practice...

This Empirical Research aims to look at the contribution and role of Management Village Finance by village apparatus, overall activities including planning, Implementation, administration, reporting and accountability of village finances and Funds Villages sourced from the State Revenue and Expenditure...