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All Journal Jurnal Akuntansi Indonesia Jurnal Ilmiah Akuntansi dan Bisnis 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) 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
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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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERATING Saputri, Eliza; Basri, Yesi Mutia; Nur Azlina, Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analysis the factors that affect the value of financial reporting information local government with internal control system as a moderating variable. The study was conducted on 29 OPD located in Kampar regency in 2017. The sample used as the respondents was taken by using purposive sampling method. The Questionnaires distributed to 87 respondents, and successfully collected again with complete answers obtained from 75 respondents. The analysis tool used in this research is moderated regression analysis (MRA). The results of the tests show that the quality of human resources, utilization of information technology, and organizational commitment affect on the value of local government financial reporting information directly. While the supervision of regional finance does not affect on value of local government financial reporting information. The internal control system does not moderate affect of the Quality of Human Resources, Utilization of Information Technology, Local Financial Supervision, Organizational Commitment in the field of accounting to the Value of Local Government Financial Reporting Information.Keywords : Quality of Human Resources, Utilization of Information Technology, Local Financial Supervision, Organizational Commitment, Internal Control System, Value of Local Government Financial Reporting Information.
PENGARUH UKURAN PEMERINTAH DAERAH, TINGKAT KEKAYAAN DAERAH, TINGKAT KETERGANTUNGAN DAERAH KEPADA PEMERINTAH PUSAT DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi pada Kabupaten/Kota se-Provinsi Riau Periode 2011- 2016) Alvini, Yevi; Basri, Yesi Mutia; Hasan, Mudrika Alamsyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of the size of local government, the level of regional wealth, the level of regional dependence to the central government and capital expenditure on the financial performance of local governments of Regency/City in Riau Province period 2011-2016. The population used in this study is the government of Regency/City in Riau Province, amounting to 12 Regency/City. The sampling technique in this research using purposive sampling method and based on predetermined criteria obtained the sample as much 11 Regency/City. This study uses secondary data in the form of financial data from LKPD of Regency / City in Riau Province in 2011-2016 obtained from the office of BPK RI Riau Province Representative. Hypothesis testing in this study using multiple linear regression analysis with t-test and coefficient determination test processed using SPSS 21. The results of this study indicate the size of local government affect the financial performance of local governments, the level of regional wealth affect the financial performance of local governments, the level of regional dependence to the central government does not affect the financial performance of local governments, capital expenditures affect the financial performance of local governments.Keywords : Size of Local Government, Level of Regional Wealth, Level of Region Dependence to Central Government, Capital Expenditure, Financial Performance of Local Government
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, BUDAYA ETIS ORGANISASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP FRAUD (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KABUPATEN SIAK) Arnila, Tia; Basri, Yesi Mutia; Desmiyawati, Desmiyawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to test and prove empirically influence the Effectiveness of Internal Control, Organizational Commitment, Ethical Culture Organization And Adherence to Accounting Rules Against Fraud (Empirical Study at the Organization of Regional Devices Siak District). The population in this research is all the existing OPD in Siak Regency in 2018. While the sample in this research is the OPD in siak district as much as 29 OPD. sampling technique using purposive sampling technique. Each OPD will be distributed as many as 5 questionnaires shown to the head of service, PPTK, head of the field, head of subsection finance and treasurer in Siak District so that the number of respondents in this study as many as 145 respondents. Data analysis method used is multiple analysis method with SPSS version 21.0. The results of the research show that the effectiveness of internal control, organizational commitment, organizational ethical culture and compliance with accounting rules have a significant negative effect on Fraud.Keywords: Effectiveness of Internal Control, Organizational Commitment, Organizational Ethical Culture, Adherence to Accounting Rules and Fraud
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DALAM PERSFEKTIF FRAUD TRIANGLE PADA ORGANISASI PERANGKAT DAERAH KABUPATEN KAMPAR (Studi Empiris Pada OPD Kabupaten Kampar Tahun 2018) Hasanah, Wirdatul; Basri, Yesi Mutia; Desmiyawati, Desmiyawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to explore the perceptions of government officials in Kampar regency government about the tendency of fraud in the government sector and the factors that influence it. In this study the factors used that can effect the occurrence of fraud are the factors of law enforcement, the effectiveness of Internal control system, leadership style, compensation suitability and organizational commitment. Population In this study is the organization of regional devices (OPD) contained in Kampar district. while the sample set by researchers In this study is the OPD in Kampar district as many as 30 OPD. sampling technique using purposive sampling. data collection is done by using questionnaire method. each OPD will be distributed as many as 5 questionnaires addressed to the Head of the Office, PPTK, financial sub-head, head of finance and treasurer of the financial section of each OPD in Kampar district so the number of respondents In this study were as many as 150 respondents. method of data analysis used is method of multiple regression analysis through software software SPSS 21,0 msi. The results of this study can be concluded that law enforcement, system effectiveness Internal control, leadership style, compensation suitability and organizational commitment have a significant negative effect on the tendency of fraud in the organization of Kampar district area.Keywords : Factors Affecting Financial Statement Fraud In Fraud Triangle Perspective.
ANTESEDEN DAN KONSEKUENSI MORAL PAJAK (Studi Pada Wajib Pajak Orang Pribadi di Kota Pekanbaru) Basri, Yesi Mutia; Al Azhar, Al Azhar
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 2 (2017): Desember 2017
Publisher : Universitas Pakuan

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Abstract

This study aims to examine socio-demographic factors (age, gender, and education), personal financial experience and political attitudes as a moral determinant of individual tax payers. This study also examines the consequences of tax morale that is tax evasion. This study uses 100 samples of individual tax payers registered in KPP Pratama Tampan Pekanbaru. By using regression analysis, the results showed that socio demographic factors, i.e. age, gender and education, did not affect the tax morale and employment status, furthermore as an entrepreneur also has no effect on tax morale. However, trust and satisfaction on democracy and politics affect tax morale. In addition, tax moral also affect the behavior of tax evasion. Keywords: age, gender, education, income, entrepreneurship, satisfaction, trust, tax morale, tax fraud
Hubungan Sistem Pengukuran Kinerja dengan Kinerja Manajerial: Peran Keadilan Prosedural, Kejelasan Peran, dan Komitmen Organisasi sebagai Variabel Pemediasi Dasrita, Tuti; Rusli Tanjung, Amries; Mutia Basri, Yesi
SOROT Vol 10, No 2 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.51 KB) | DOI: 10.31258/sorot.10.2.195-210

Abstract

Abstract The literature on performance measurement system indicates that the company should consider to increase the diversity of performance measures one of which is to merge/combine the size of the financial and non-financial performance. The purpose of this paper is to test whether the merge/combine size and non-financial performance can affect the performance of managerial finance. And how is the effect of the mediating role of procedural fairness, role clarity and organizational commitment in the relationship. Based on a sample of 103 bank managers of Bank in Riau, the study found that there was a significant relationship between performance measurement systems (financial and non-financial) and managerial performance are mediated by procedural fairness and organizational commitment. However, further analysis proved that the existence of a significant relationship between performance measurement systems (financial and non-financial) and managerial performance are mediated by role clarity.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.777 KB) | DOI: 10.31258/je.20.04.p.%p

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.21 KB) | DOI: 10.31258/je.18.04.p.%p

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.819 KB) | DOI: 10.31258/je.26.2.p.65-82

Abstract

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

Abstract

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.
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 Anggi Eka Puspita Annisa, Nona 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 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 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 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 Yuswanita, Lativa Yutri Nurmalasari Zarefar, Arumega Zirman Zirman, Zirman Zubir Zubir Zulbahridar ' Zulfardiansyah NS