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All Journal Jurnal Akuntansi Indonesia Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Juara: Jurnal Riset Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Journal of Accounting and Investment Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business IJEBA (International Journal of Economic, Business & Applications) JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL EDUCATION AND DEVELOPMENT Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIA (Jurnal Ilmiah Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Muhammadiyah Riau Accounting and Business Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Economic Reviews Journal PEKBIS Jurnal Akuntansi dan Keuangan Indonesia Golden Ratio of Data in Summary Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi Jurnal Akuntansi Kontemporer

Yesi Mutia Basri

Universitas Riau

Author-ID : 241230

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Title

Earning Management Dalam Penawaran Saham Perdana Pada Tahun 2008 - 2010 Di Bursa Efek Indonesia Nasir, Azwir; Basri, Yesi Mutia; Nurmalasari, Yutri
Jurnal Ekonomi Vol 20, No 04 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research to test whether earnings management occurred when the company go public in Indonesia Stock Exchange. This study is a replication of the Irawan and Gumanti (2008) to see the significance before going public with the public and at the current moment to go public after going public. It is also intended to test the results of previous studies in different contexts. This study used a sample of firms that went public between 2008 to 2010. This study used 32 companies that conduct its first stock offering (Initial Public Offering or IPO) on the Indonesia Stock Exchange selected using purposive sampling method. In this study, researchers used an instrument marked Wilcoxon rank test using SPSS version 19.0. Research results indicate that there is no earnings management exhibited significance between earnings management before going public with go public now, and after a while go public with go public.

Hubungan Antara Strategi Organisasi Praktik Total Quality Management Dengan Financial Performance Pada Perusahaan Jasa Di Provinsi Riau Basri, Yesi Mutia
Jurnal Ekonomi Vol 18, No 04 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this study is to analyze the relationship between TQM, strategy and financialperformance.This study used a sample which consisted of 52 service companies in Riau Province.However, the respondents only 16, which consists of 2 hospitals, 4 hotels, 8 banks and 2telecommunications companies .Analyis of data using multiple linear analysis with path analysis technique with the SPSS software.The results showed that the strategy of differentiation and cost leadership strategies have significanteffect on TQM practices and TQM practices significant influence.Strategy have strong relation on TQM, but the strategy of differentiation and cost leadership strategydoes not have significant impact on financial performance.

PENGARUH RISIKO BISNIS, KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDOENSIA TAHUN 2013 – 2015) Ramaiyanti, Sinta; Nur, Emrinaldi; Basri, Yesi Mutia
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the effect of business risk, dividend policy and firmsize partially to financial performance. Furthermore, this study also examines the role of capital structure as the mediation of the relationship between business risk, dividend policy and firm size with financial performance. Population in this research is a manufacturing company listed on Indonesia Stock Exchange (IDX) between the years 2013 to 2015 has been used.. The sampling method used in this study is purposive sampling, so that obtained 71 samples. This study uses secondary data obtained from the website of Indonesia Stock Exchange and Bank Indonesia. The statistical method used to test the research hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of the WarpPLS 6.0 program.The result of this research proves that business risk, dividend policy has a negative and significant effect on capital structure, while firm size has a positive and significant effect on capital structure. Then the capital structure has a negative and significant effect on financial performance.Business risk has positive and significant effect to financial performance whille dividend policy and firm size has no effect to financial performance. Furthermore, business risk, dividend policy, and firm size partially affect the financial performance through the capital structure.

Pengaruh Kompetensi, Pengalaman Kerja, Independensi, Integritas, Profesionalisme, dan Akuntabilitas Auditor terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi (Studi pada Inspektorat 5 Kabupaten/Kota Provinsi Riau) Risandy, Eka; Basri, Yesi Mutia; Rasuli, Muhammad
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.353-369

This study aims to determine the effect of competence, work experience, independence, integrity, professionalism, and auditor accountability on audit quality with auditor ethics as moderation variables in Riau Province. This study uses 5 inspectorates namely Indragiri Hilir, Indragiri Hulu, Kuantan Singingi, Siak and Pekanbaru with a sample of 102 auditors. Data analysis uses moderated regression analysis. The results showed that the coefficient of determination (adjusted R-square) was 78.4%. This 78.4% of the auditor quality variable is influenced by competency, work experience, auditor independence, integrity, professionalism and accountability with the auditor ethics moderating variable. Hypothesis testing shows that competency (X1), auditor ethics (X7) has a partial effect on audit quality. While variables work experience (X2), integrity (X4), professional auditors (X5), accountability (X6) have no partial effect on audit quality independence variable (X3) has a partially negative effect on audit quality The results show that auditor ethics can moderate independent variable.

Pengaruh Total Quality Management (TQM) Terhadap Kinerja Innovatif : Pergolakan Pasar Sebagai Variabel Moderasi Yesi Mutia Basri
Jurnal Ekonomi Vol 20, No 03 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This paper examines the relationship between Total Quality Management (TQM) and innovation performance, and moderating effect market turbulence. The empirical data for this study was drawn from a survey of 58 middle/senior managers from services firms in Pekanbaru. The analysis was conducted using Regression analysis. The findings indicate that TQM has not impact on innovative performance and market turbulence moderated relationship TQM innovative performance.

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH; SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI PEMEDIASI Annie Mustika Putri; Kirmizi Kirmizi; Yesi Mutia Basri
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research aims to test the influence of directly and indirectly the independentvariables of the application of the system financial accounting areas, application of government accounting standards, competencies of human resources, dependent variable quality of local government financial reports with variable mediation internal control system the government. The data used in this research is the primary data that comes from the dissemination of questionnaires to officials administering finance in a work unit (SKPD) area of the device in the city of Pekanbaru, Kampar and Rokan Hilir. The SEM analysis approach through partial least square (PLS). The results showed that implementation of the Government's accounting standards, and the competence of the human resources of the positive and significant effect, either directly or indirectly to the quality of the financial report of local government through the intervening variables, the system internal control of the Government. While the variable the application of the system financial accounting areas does not affect the of the financial reports of local government.

ANALYSIS OF THE INFLUENCE OF THE CAPITAL STRUCTURE OF THE COMPANY : THE COMPANY’S GROWTH AND PROFITABILITY AS A MODERATING VARIABLE (EMPIRICAL STUDY OF CORPORATE PROPERTY AND REAL ESTATE IN BEI 2010-2014) Patricia Martha Lena; Amries Rusli Tanjung; Yesi Mutia Basri
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This is research aims to examine the effect of capital structure on corporate valuewith profitability and growth of the company as a moderating variable. The data used in this research is secondary derived from the financial statements of companies listed on the Indonesia Stock Exchange in 2010-2014. By using purposive sampling, this study got 30 sample companies. The analytical method used in this research was moderated regression analysis (MRA). The results showed that the positive effect on the capital structure of the company's value. Profitability could strengthen the influence of capital structure on firm value Positive. Growth companies can strengthen the influence of capital structure to the company's value in a negative way.

PENGARUH FRAUD TRIANGEL DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Suri Novira; Yesi Mutia Basri; Pipin Kurnia
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The aim of this research was to analyze the fraud risk factors of the fraud triangle (pressure, opportunity, and rationalization) in detecting the likelihood of financial statement fraud. The variables of the fraud triangle used are pressure consisting of negative cash flow from operation (NCFO), financial stability (ACHANGE) and external prssure (LEV), the factor opertunity is nature of industry (RECEIVABLE), audit comittee size (ACSIZE) and rationalization are proxied by auditor change (AUDCHENGE). Indication financial statement fraud in this research uses a proxy Beneish M-Score as the dependent variable. The population of this research is the mining company listed in Indonesian Stock Exchange. Total sample was 27 companies the period of 2013 to 2015. Testing the hypothesis used the logistic regression method. The result of this study indicate that only two a factor of pressure consisting of a negative cash flow (NCFO) and financial stability (ACHANGE) effect the financial statements fraud. While other factors are opportunities proxied by the nature of industry (RECEIVABLE), audit committee size (ACSIZE), external prssure (LEV), and rationalization proxied by auditor change (AUDCHANGE) does not affect the financial statement fraud.

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION (JRI) DAN PENGETAHUAN MANAJEMEN BIAYA SEBAGAI VARIABEL MODERATING ( STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI PEKANBARU ) Zubir Zubir; Amir Hasan; Yesi Mutia Basri
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini untuk menguji pengaruh partisipasi anggaran terhadap kinerjamanajerial dengan Job Relevant Information (JRI) dan pengetahuan manajemenbiaya sebagai variabel moderating pada perusahaan perbankan di Pekanbaru.Yang menjadi populasi dalam penelitian ini adalah para manajer level menengahyang ada di 38 bank yang memiliki cabang di Pekanbaru. Jenis data yangdigunakan data primer dengan cara mendistribusikan sebanyak 118 kuesionerkepada para manajer level menengah. Jumlah kuesioner yang kembali Sebanyak64 kuesioner (54%), kuesioner yang diolah dalam penelitian ini sebanyak 63kuesioner, karena 1 Kuesioner tidak memenuhi kriteria. Data dianalisis denganmenggunakan Regresi linier berganda. Dari hasil penelitian tersebutmenunjukkan bahwa : (1). Partisipasi anggaran secara signifikan berpengaruhpositif terhadap kinerja manajerial dengan tingkat signifikansi sebesar 0,000. (2).Job Relevant Information dapat memoderasi hubungan partisipasi anggaranterhadap kinerja manajerial dengan tingkat signifikansi 0,009. dan (3).Pengetahuan manajemen biaya dapat memoderasi hubungan partisipasianggaran terhadap kinerja manajerial dengan tingkat signifikansi 0,010.

PENGARUH SYARIAH GOVERNANCE TERHADAP KINERJA BANK SYARIAH DENGAN LOYALITAS NASABAH SEBAGAI VARIABEL MEDIASI (STUDI PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI PROVINSI RIAU) Ressy Fitriasari; Kamaliah Kamaliah; Yesi Mutia Basri
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aim to examines the impact of the implementation of syariah governance business to the performance of the banks syariah with loyality as mediation variabel in Riau Province. The dependent variable used in this research was the performance of the banks syariah is measured financial and non financial performance perspective used balanced scorecard. An independent variable in this research is syariah governance consisting of transparancy , professional, accountability, responsibility, fairness and syariah compliance. The mediation variable used in this research was the loyality costumer. Population in this study were general syariah-based bank (BUS) and syariah business unit (UUS) in the Province of Riau and as many as 49 BUS and UUS). Respondents in this study used top management , middle management and low management. As many as 196 questionnaire delivered to respondents and which could processed is 118 questionnaire. Analysis techniques used Structural Equation Model (SEM) bases on Partial Least Square (PLS) with the help Warp PLS 6.0 program. The results of testing shows are that transparancy, accountability, fairness had a significant effect on the loyality but responsibility, professional and syariah compliance no significant effect. Responsibility and professional had a significant effect on the performance of the syariah banks but transparancy, accountability, fairness and syariah compliance no significant effect. Loyality had a significant effect on the performance of the syariah banks. Transparancy, accountability and fairness had a significant effect on the performance of the syariah banks by loyalitay but responsibility, professional and syariah compliance no significant effect on performance of syariah banks by loyality.The results of the study contribute to as much as that good governance is the important thing in improving the performance of their status into syariah banks.

Co-Authors ', Desmiyawati Afriana Hanif, Rheny Aidha, Nurul Ainil Huda Al Azhar Al Azhar A Al Azhar Al Azhar Al Azhar, Al Azhar Alfiati Silfi Alvini, Yevi Amir Hasan Amries Rusli Tanjung Amries Rusli Tanjung Amries Rusli Tanjung, Amries Anak Agung Gede Sugianthara Anatasya, Salsa Diva Ando Fahda Aulia Anggi Eka Puspita Annisa, Nona Anthony Mayes Arnila, Tia atami, Audina gita Athena, Maria Eliza Atika Zarefar Atiza Arrahmi Azhari S Azwir Nasir Chaira Astami Putri Br.Butar-Butar Christina Wijaya Desmiyawati Desmiyawati, Desmiyawati Dewi, Rafina Doddy Setiawan Dwi Mardaniati Dwi Putra, Muhammad Nanda Edfan Darlis Edfan Darlis Edinov, Sally Eka Hariyani Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Fadhillah, Muhammad Yafi Fadilla, Olga Fanny Lubis Farida Darmina Hutagalung Fitri Anita Fitri, Ramadhani Arda Grisely ' Gusnardi Gusnardi Gusnardi Gusnardi Gusnardi, Gusnardi Hariadi Hariadi Hariadi Yasni Hariadi Yasni Hariadi Yasni, Hariadi Hariadi, Yasni Harisman Harisman Hasanah, Wirdatul Ilma, Arini Ilma Indra Praja, Damara Putri Hestia Indrawati, Novita Juliana, Anisa Nur Julita - Julita Julita Kamaliah ' Kamaliah Kamaliah Ketut Tirtayasa Kirmizi Kirmizi Kurnia, Pipin Kurnia Kurniasih, Cut Endang Lasni Herti Suryani Lutviana, Ika M. Rasuli Mai Siska Mardani Mardani Maslyn Eva Uli Siahaan Megawati - Mela, Nanda Fito Merri Agustin Mudrika Alamsyah Hasan Muhammad Luthfi iznillah Muhammad Nanda Dwi Putra Nadhira Putri, Risa Nadhira Putri, Riza Nasrizal, Nasrizal Natasya Agustina Br Pinem Nawara, Shadiqin Noviarma Siska Novita Indrawati Nur Azlina Nur Azlina, Nur Azlina Nur D, Emrinaldi Nurmayanti M, Poppy Ode Asra Patricia Martha Lena Pinem, Natasya Agustina Br Pipin Kurnia Prasetio, Yoland Pratama, Rilian Putra, Atiton Martwo Putri, Annie Mustika Putriani, Tina R. Rusli Radhiyah, Hana Rihab Rahmadani, Alya Dwi Rahmita Budiartiningsih Raja Adri Satriawan Surya Ramaiyanti, Sinta Randi, Randi Reskino Reskino, Reskino Ressy Fitriasari Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Ridy Argi Hasugian, Ridy Argi Rilian Pratama Ripira, Risti Risandy, Eka Riswandi, Bunga Edelwisha Arisandi Rofika Rofika Rofika Rohmasari Sitio, Rohmasari Rusli Ryezky Ramayandez Azfash Sally Edinov Saputri, Eliza Saputri, Reza Septiana Sem Paulus Sem Paulus, Sem Shara Carolina Silvitri, Egilia Siska Adelina Sri Indriani Supriono Supriono Supriono Supriono Suri Novira Susilatri Susilatri, Susilatri Syahnandevito Tania Hapsari Taufeni Taufik Taufeni Taufik Taufik Dasmar Tiffani, Tiffani Titi Desti Marianti Tusanti Igus Findayani Tuti Dasrita, Tuti Utama, Muhammad Safera Vince Ratnawati Yuhelmi Yuhelmi YUNI VERONIKA Yusni Maulida Yuswanita, Lativa Yutri Nurmalasari Zarefar, Arumega Zirman Zirman, Zirman Zubir Zubir Zulbahridar ' Zulfardiansyah NS

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