Penelitian ini bertujuan untuk menganalisis pengaruh model fraud hexagon; stimulus (tekanan), kesempatan, rasionalisasi, kemampuan, ego dan kolusi terhadap kecurangan pelaporan keuangan dengan menggunakan pengukuran model F-Score pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Sampel yang digunakan dalam penelitian berjumlah 97 perusahaan manufaktur di Indonesia dengan jumlah observasi sebanyak 291. Penelitian menggunakan teknik analisis regresi logistik.Hasil penelitian ini menunjukkan bahwa stimulus (tekanan) yang ditinjau dari stabilitas keuangan dan target keuangan; kesempatan yang ditinjau dari ketidakefektifan pengawasan; ego yang ditinjau dari rangkap jabatan CEO tidak berpengaruh terhadap kecurangan pelaporan keuangan. Sedangkan stimulus (tekanan) yang ditinjau dari tekanan eksternal berpengaruh terhadap kecurangan pelaporan keuangan; rasionalisasi yang ditinjau dari pergantian KAP; kemampuan yang ditinjau dari perubahan direktur dan kolusi yang ditinjau dari kinerja pasar berpengaruh terhadap kecurangan pelaporan keuangan. Penelitian ini hanya dilakukan pada sektor perusahaan manufaktur sehingga hasil penelitian ini lebih menggambarkan situasi secara lokal. Hasil penelitian ini menegaskan bahwa ada beberapa faktor yang dapat menyebabkan terjadinya kecurangan pelaporan keuangan, oleh sebab itu sebaiknya manajemen perusahaan bersama-sama dapat meningkatkan kualitas pelaporan keuangan.

This study aims to examine and analyze how much influence the budget goal clarity, organizational culture and reporting system on performance accountability at the University of Riau. The study was conducted on 54 people at the University of Riau budget users. Respondent participation rate amounted to 90.75% (49 people). The analytical tool used is multiple regression with SPSS version 21. Tests performed include testing the validity and reliability, testing normality of the data and the classical assumptions, the coefficient of determination and hypothesis testing research. The results showed that the higher budget goal clarity and organizational culture will affect to the higher of performance accountability. Meanwhile, no effect was found between reporting system on performance accountability. The coefficient of determination was 30.2%, where at least 69.8% change in the performance accountability is influenced by other factors not included in this study.

This study aims to see and the effect of capital expenditure, local revenue and general allocation funds on financial performance with supervision as a moderating variable in regencies / cities of Riau Province in 2014-2018. The population in this study is the regional financial performance in Riau Province as much as 12 (twelve) Districts / Cities during 2014 - 2018. The sampling method used the census method or saturated samples, namely the entire population became the research sample so that the total sample used in this study was 60. The results in this study are that capital expenditures, local revenue and general allocation funds have a significant positive effect on regional financial performance. Supervision has a significant positive effect on financial performance. Supervision can moderate between capital expenditures, local revenue and general allocation funds and regional financial performance.

This study aims to examine the effect of integrity, objectivity and competence on the auditor's performance. This research is a quantitative research. The population in this study is 47 auditors at the Inspectorate of the Riau Province. The sampling technique used is a saturated sample so that makes all of population as a sample in the study this. The scale of data measurement with a Likert scale. The data are collected through questionnaires that handed directly to the respondens. 41 completed quisioner are receipt and was analysis by WarpPLS 6.0. The results of this study indicate that integrity, objectivity and competence has a direct and significant influence on auditor performance. As well as culture the organization strengthens the influence of integrity, objectivity and competence on auditor performance This shows that the better the integrity, objectivity and applied competencies, it can improve auditor performance

This study aims to determine whether there are significant competence and Accounting System Institution (SAI) to the quality of financial reporting responsibilities on the Kanwil Kementerian Agama Provinsi Riau. Data obtained through census method by distributing questionnaires to the work unit in the Religious Affairs Ministry Riau Province. number of respondents were sent a questionnaire in this study amounted to 66 people. Questionnaire developed and can be obtained further numbered 66. This study uses multiple linear regression. The results showed that competence does not affect the quality of financial reporting responsibilities, while the accounting system institution (SAI) affects the quality of financial reporting responsibilities.