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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
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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.061 KB) | DOI: 10.31258/je.20.03.p.%p

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.973 KB) | DOI: 10.31258/je.24.4.p.16

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.848 KB) | DOI: 10.31258/je.25.1.p.93

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.037 KB) | DOI: 10.31258/je.26.3.p.36-52

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.516 KB) | DOI: 10.31258/je.24.3.p.17

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.651 KB) | DOI: 10.31258/je.26.3.p.147-163

Abstract

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.
Analisis Pengaruh Rasio Keuangan Terhadap Perubahan Laba Pada Perusahaan Wholesale and Retail Trade Yang Terdaftar Di Bursa Efek Indonesia (Periode 2009 - 2012) Grisely '; Yesi Mutia Basri; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The purpose of this study is to demonstrate empirically the effect of Liquidity Ratio (Current Ratio), Leverage Ratio (Debt Ratio), Activity Ratio (Total Asset Turnover), Profitability Ratios (Return on Assets and Return on Equity), and Profit Margin Ratio (Gross Profit Margin) on Earnings Changes in Wholesale and Retail Trade Companies. The study used 27 companies from the Wholesale and Retail Trade sector. This research used secondary data type. The analysis method used in this research is multiple linear regression model. The study concluded that only four independent variables that have influence on the Earnings Change, they are Current Ratio (CR), Debt Ratio (DR), Return on Assets (ROA) and Return on Equity (ROE). While the variable Total Assets Turnover (TAT) and the Gross Profit Margin (GPM) have no influence on earnings changes.Keywords : Current Ratio, Debt Ratio, Total Asset Turnover, Return on Assets, Return on Equity, Gross Profit Margin, Profit Change
HUBUNGAN STRES KERJA TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT DENGAN LOCUS OF CONTROL DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Auditor di BPKP RI Perwakilan Provinsi Riau dan Kepulauan Riau) Anggi Eka Puspita; Yesi Mutia Basri; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to analyzed the effect of job stress on the acceptance of dysfunctional audit behavior, focussed on personal auditor characteristics viewed from internal locus of control and external locus of control, and organizational commitment as one of auditor's work attitude. This research was conducted on auditors working in State Development Audit Agency (Badan Pengawas Keuangan dan Pembangunan-BPKP) Riau and Riau Islands Province. The sample in this study amounted to 78 auditors. Sampling method in this research was convenience sampling technique. This research was collected data by distributing questionnaire. Statistic method used in this research were Linear Regression Analysis and Moderated Regression Analysis (MRA). The test results showed that job stress have a posstive and significant effect on acceptance of dysfunctional audit behavior. Internal locus of control were not able to moderated relation of job stress to acceptance of dysfunctional audit behavior. But, external locus of control and organizational commitmentcould be moderating relation of job stress to acceptance of dysfunctional audit behavior. External locus of control had strengthen relation of job stress and acceptance of dysfunctional audit behavior. Organizational commitment was able to weaken the relation of work stress to acceptance of dysfunctional audit behavior.Keywords: Internal locus of control, external locus of control, organizational commitment, acceptance of dysfunctional audit behaviour
PENGARUH UKURAN PERUSAHAAN KLIEN, KESULITAN KEUANGAN, UKURAN KAP DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Harisman Harisman; Yesi Mutia Basri; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This studied examines the effect of client firm size, financial condition, KAP size and management change on auditor switching. The sample of this study is 32 of manufacturing companies that listed in Bursa Efek Indonesia period 2013-2015. Analytical techniques used to perform the hypothesis testing is purposive sampling method with secondary data and the method of collected data is documentation method. The data got from website www.idx.com. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed all the variable independent had effect on auditor switching, with nagelkerke r square value 0,423 or 42,3%. The first variable independent firm size client had effect on auditor switching with significance value of 0.021 and H1 accepted, the second variable independent financial distress had effect on auditor switching with significance value of 0.016 and H2 accepted, the third variable independent KAP size had effect on auditor switching with significance value of 0.009 and H3 accepted and the last variable independent management change had effect on auditor switching with significance value of 0.016 and H4 accepted.Keyword : client firm size, financial distress, kap size, management change, auditor switching.
PENGARUH FRAUD TRIANGEL DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA PERIODE 2013- 2015 Suri Novira; Yesi Mutia Basri; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

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 is pressure consisting of negative cash flow from operation (NCFO), the factor opertunity is 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 a factor of pressure consisting of a negative cash flow (NCFO) effect the financial statements fraud. While other factors are opportunities proxied by the audit committee size (ACSIZE) and rationalization proxied by auditor change (AUDCHANGE) does not affect the financial statement fraudKeywords: financial statement fraud, fraud triangle, pressure, opportunity, rationalization.
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