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All Journal Jurnal Al-Iqtishad Jurnal Akuntansi dan Ekonomika Jurnal Akuntansi Aktual IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi KIAT Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Indrawati, Novita
Universitas Riau, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DIMEDIASI OLEH TAX AVOIDANCE STUDI PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2017-2019 Rasmon Rasmon Rasmon; Kamaliah Kamaliah; Novita Indrawati
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 2 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i2.1787

Abstract

ABSTRACTThis study aims to examine and analyze the effect of financial distress and leverage on accounting conservatismmediated by tax avoidance. The population in this study are transportation sector companies listed on theIndonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling methodwhich resulted in 20 companies as samples. The data used is secondary data, where financial distress andleverage are independent variables, accounting conservatism is the dependent variable and tax avoidance is themediating variable. The research analysis technique used is descriptive analysis and path analysis using SPSSsoftware. The results of this study indicate that financial distress and leverage affect tax avoidance. In addition,financial distress and tax avoidance affect accounting conservatism, while leverage has no effect on accountingconservatism in transportation sector companies on the IDX. This study shows that tax avoidance is a mediatingvariable between financial distress and leverage on accounting conservatism.Keywords: Financial Distress; Leverage; Tax Avoidance; Accounting Conservatism. ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress dan leverage terhadapkonservatisme akuntansi dimediasi oleh tax avoidance. Populasi dalam penelitian ini adalah perusahaan sektorTransportasi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampelmenggunakan metode purposive sampling yang menghasilkan 20 perusahaan yang dijadikan sebagai sampel.Data yang digunakan adalah data sekunder, dimana financial distress dan leverage sebagai variabel independen,konservatisme akuntansi sebagai variabel dependen dan tax avoidance sebagai variabel mediasi. Teknik analisispenelitian yang digunakan adalah analisis deskriptif dan analisis jalur menggunakan bantuan software SPSS.Hasil penelitian ini menunjukkan bahwa financial distress dan leverage berpengaruh terhadap tax avoidance.Selain itu, financial distress dan tax avoidance berpengaruh terhadap konservatisme akuntansi, sementaraleverage tidak berpengaruh terhadap konservatisme akuntansi pada perusahaan sektor Transportasi di BEI.Penelitian ini menunjukkan bahwa tax avoidance merupakan variabel mediasi antara financial distress danleverage terhadap konservatisme akuntansi.Kata Kunci: Financial Distress; Leverage; Tax Avoidance; Konservatisme Akuntansi.
Faktor-Faktor Yang Mempengaruhi Good Governance dengan Sumber Daya Manusia sebagai Variabel Moderasi Sally Edinov; Taufeni Taufik; Yesi Mutia Basri; Novita Indrawati; Emrinaldi Nur DP
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1192

Abstract

This study aims to find the empirical evidence of the influence about the Government's of Internal Control System, Fixed Assets Administration, Organizational Culture, Organizational Commitment and Information Technology on Good Governance with Human Resources as the moderating variable. This research was conducted in the work unit of Directorate General of Natural Resources and Ecosystem Conservation, the Ministry of Environment and Forestry. The sampling technique used is the census d method by sending a questionnaire to the Nation Civil Apparatus using the application of Financial Accounting System at the agency level. Of the 225 questionnaires distributed, 218 were processed using WarpPLS 7.0 analysis. The results of the study prove that there is an influence of the Government's Internal Control System and Fixed Assets Administration on Good Governance. Meanwhile, Organizational Culture, Organizational Commitment and Information Technology cannot affect Good Governance. Human Resources are only able to moderate the relationship between the Government's Internal Control System and Fixed Assets Administration with Good Governance but are not able to moderate the relationship between Organizational Culture, Organizational Commitment, Information Technology and Good Governance.
PENGARUH AUDITOR SWITCHING, PROFITABILITAS, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG: THE EFFECT OF AUDITOR SWITCHING, PROFITABILITY, COMPANY SIZE, AND AUDIT OPINION ON AUDIT REPORT LAG Rezi Rezi; Novita Indrawati; Al Azhar L
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.243-255

Abstract

This study aims to examine and analyze the effect of auditor switching, profitability, firm size, and audit opinion on audit report lag. The population of this study is the property & real estate sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used purposive sampling method, the research sample obtained was 31 data with 4 years of observation. The tool used to analyze is multiple linear regression analysis and hypothesis testing with t test. The results of this study indicate that the results of this study found that auditor switching, profitability, firm size, and audit opinion have an effect on audit report lag.
Pengaruh Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Dana Bantuan Operasional Sekolah (BOS) di SMA dan SMK Negeri di Kota Pekanbaru. Reny Arinda; Ruhul Fitrios; Novita Indrawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1139

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia, partisipasi masyarakat dan sistem pengendalianinternal terhadap akuntabilitas pengelolaan keuangan dana bantuan operasional sekolah (BOS) di SMA/SMK Negeri di kotapekanbaru. Jenis penelitian ini adalah kuantitatif, data yang digunakan adalah data primer. Populasi dalam penelitian ini adalahpengelola dana bantuan operasional sekolah (BOS) sebanyak 140 orang dari 28 sekolah SMA/SMK Negeri di kota Pekanbaru. Teknik pengambilan sampel yang digunakan adalah teknik sampling atau sensus. Metode pengumpulan data dalam penelitian ini adalahmelalui kuesioner. Metode analisis data yang digunakan adalah menggunakan Partial Least Square (PLS). Hasil penelitianmenunjukkan bahwa kompetensi sumber daya manusia, partisipasi masyarakat dan sistem pengendalian internal berpengaruhterhadap akuntabilitas pengelolaan dana bantuan operasional sekolah (BOS). Kata Kunci : Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat, Sistem Pengendalian Internal, Akuntabilitas.
The Konsep Urban Farming Untuk Ketahanan Pangan Keluarga Masyarakat Desa Kampung Baru Novita Indrawati; Ciptati Nugraha Pratiwi; Hanif Maruf Supardi; M. Fahrul Wafi; Fahrul Habib Azli Panjaitan; Ira Anggraini Anggraini; Sammi Adam Ramadhani Ramadhani; Rhalia Sabilillah; Desmurlita Ramadhani; Miftahul Jannah; Aura Tiffany Dika
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Urban farming is a supporter of aspects of the beauty of the city and the feasibility of using sustainable spatial planning. Urban Farming is also carried out to increase income or activities to produce foodstuffs for family consumption. The methods used in this work program are: 1) Socialization or education approach, 2) Participatory Rural Aprasial which involves the community in all activities, 3) Participatory Technology Development which utilizes appropriate technology to integrate with science and local wisdom, namely plant cultivation with the concept of urban farming. The Measuring Instrument used in this report is a descriptive measuring tool, namely observation. The observations made to be a measuring tool in this report are to see the level of response from the community. Another observation is to look at the level of participation from the community. Finally, the observation we made was by looking at the level of interest from the community. This activity is in seeing the success of the activities carried out, namely by looking at changes in the attitudes of the people of Kampung Baru Village. The expected result and achievement is an increase in the knowledge and skills of the people of Kampung Baru Village in maintaining their family's food security, through practical vegetable crop farming using the concept of urban farming.
Pelatihan Kewirausahaan Kebab Untuk Mebuka Peluang Usaha Baru Bagi Masyarakat Desa Toar di Toar Novita Indrawati; Azlan Ramadhan; Ade Desma Safitri; Suri Yulan Purba; Citra Intan Sari; Risma Yanti; Nurazizah S; Sherly Indah Permata; Ilham Vikri; Achmad Dadang Hidayah; Andi Aprizal Maulana
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Toar Village is one of the villages located in Gunung Toar District, Kuantan Singingi Regency. In Toar Village, there are still a small number of MSMEs, there are still many housewives who have free time. The purpose of implementing this Community Service is as a form of implementing Real Work Lectures (Pengabdian) at the University of Riau to provide Entrepreneurship Training related to Poverty Reduction. In addition, one of the goals of community service is also to be able to provide new ideas, as well as motivate and provide entrepreneurship training for housewives to be able to improve the family economy and the village economy. The target to be achieved is that people become creative and entrepreneurial by being able to create their own ideas about products that will be used for MSMEs. The product that will be an example in entrepreneurship training is Kebab. The method used is the Planning Method, Implementation Method, and Evaluation Method. The results of the implementation of this entrepreneurship training are expected to improve the economy.
Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia Poppy Nurmayanti; Novita Indrawati; Emrinaldi Nur DP
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.158 KB) | DOI: 10.24815/jdab.v9i2.25664

Abstract

This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial reportpreparation and mechanism in companies, especially in selecting and appointing top-level executive.
The Role of Internal Corporate Governance Mechanism in Accounting Conservatism Mardiani Nur; Rita Anugerah; Novita Indrawati
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.157 KB) | DOI: 10.24815/jaroe.v2i1.13792

Abstract

AbstractObjective – This study aims to analyze the influence of internal mechanisms (independent commissioner, ownership structure and audit committee) on accounting conservatism in mining companies listed on the Indonesia Stock Exchange for the period of 2015-2017. Design/methodology – Secondary data in the form of financial statements are collected from the sub-sector companies in mining industry from the Indonesian capital market directory (ICMD). The data is taken from companies listed in Indonesia stock exchange for the period of 2015-2017. Samples are determined by using purposive sampling method and are selected based on certain considerations or criteria. The analysis model used in this study is path analysis. Results – The results of this study prove that independent commissioners, ownership structures and audit committees have a positive effect on accounting conservatism. Research limitations/implications – This study is perhaps limited in the number of variables used to test the model. There may be other variables that affect accounting conservatism so that further studies can extend this study by utilizing more variables. 
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH, BUDAYA ORGANISASI DAN ANTI-FRAUD AWARENESS TERHADAP PENCEGAHAN FRAUD Malahayati Ibrahim; Poppy Nurmayanti; Novita Indrawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.117-132

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness berpengaruh terhadap pencegahan fraud dengan moralitas individu sebagai variabel moderating. Populasi dalam penelitian ini adalah SD Negeri Kota Pekanbaru yang berjumlah 176 SD Negeri. jumlah populasi dalam penelitian ini adalah sebanyak 540 responden denagn teknik pengambilan sampel menggunakan sampling jenuh atau sensus. Data yang digunakan adalah data primer yang bersumber dari kuesioner. Teknik analisis data menggunakan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness secara parsial berpengaruh terhadap pencegahan fraud, Moralitas individu memoderasi pengaruh sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness terhadap pencegahan fraud
Exploring the Impact of Social Innovation and Managerial Ability on the Financial Performance of Social Enterprises: The Mediating Role of Social Performance Gusnardi Gusnardi; Yesi Mutia Basri; Hariadi Yasni; Novita Indrawati; Atiza Arrahmi
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.70173

Abstract

Indonesia's efforts to achieve Social Development Goals (SDGs) targets through social enterprises play an essential role in addressing economic and environmental issues. However, these enterprises face numerous challenges and constraints. This study aims to investigate how social innovation and managerial ability affect the financial performance of social enterprises. Additionally, this research examines the role of social performance as a mediator. The population in this research consists of social enterprises in Riau Province, specifically cooperatives, waste banks, and medical clinics. A stratified random sampling technique was used to select the sample, with respondents being leaders and heads of business units in each social enterprise. A total of 226 respondents participated through the distribution of questionnaires. Data analysis using WarpPLS 7.0 reveals that social innovation and managerial ability positively influence the financial success of social enterprises. Furthermore, the mediating role of social performance significantly strengthens the connection between social innovation, managerial ability, and financial performance. These findings highlight the importance of enhancing social innovation and managerial skills to improve both social and financial outcomes for social enterprises. This research provides valuable insights for policymakers, practitioners, and social entrepreneurs aiming to optimize the impact of social enterprises in achieving sustainable development goals.
Co-Authors Achmad Dadang Hidayah Ade Desma Safitri Adhitya Agri Putra Al Azhar L Andi Aprizal Maulana Atiza Arrahmi Aura Tiffany Dika Azlan Ramadhan Azwir Nasir Ciptati Nugraha Pratiwi Citra Intan Sari Desmiyawati Desmiyawati, Desmiyawati Desmurlita Ramadhani Dewi Sartikah Putri Harahap Emrinaldi Nur DP EMRINALDI NUR DP Enni Savitri Fahrul Habib Azli Panjaitan Fergieta Sanra Fina Murni Gunawan Hutomo Mandala Putra Gusnardi Gusnardi Hanif Maruf Supardi Hariadi Yasni Iislamiyah Iislamiyah Ilham Vikri Ira Anggraini Anggraini Kamaliah Kamaliah M. Fahrul Wafi Malahayati Ibrahim Mardiani Nur Maulina Agustiningsih Miftahul Jannah Mira Rianti Nasrizal Nasrizal Nurazizah S Nurina Nisa Poppy Nurmayanti Rasmon Reny Arinda Rezi Rezi Rhalia Sabilillah Ria Faradilla Ricahyono Risma Yanti Rita Anugerah Ruhul Fitrios Sally Edinov Sammi Adam Ramadhani Ramadhani Shera Nur Izzah Sherliyana Anggraini Sherly Indah Permata Siti Hanifa Sandri Suri Yulan Purba Taufeni Taufik Taufeni Taufik Taufik Dasmar Wina Alfiatri Yesi Mutia Basri Yulia Efni