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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) The Indonesian Accounting Review Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Accounting Analysis Journal Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA JRMSI - Jurnal Riset Manajemen Sains Indonesia Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ilmu Sosial Jurnal Equity Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi Keuangan dan Bisnis Jurnal Riset Rumpun Ilmu Hewani (JURRIH) Journal Of Indonesian Social Society Jurnal RAK (Riset Akuntansi Keuangan) Health & Medical Sciences IIJSE Jurnal Pengabdian Masyarakat Accounting Analysis Journal Equity
Devi Safitri
Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, PENGETAHUAN AUDITOR, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Kasus Pada KAP di Pekanbaru, Batam, dan Padang) Andini Rahmatika Putri; Azwir Nasir; Devi Safitri
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

This study aimed to test the Influence of Time Budget Pressure, Task Complexity, Knowledge Auditor, and Audit Judgment Against Auditor Experience. In this studied, data collected by using questionnaires given to auditors who work in Public Accounting Firm in Pekanbaru, Batam, and Padang. The data used are primary data. Data were collected through questionnaires. Data were analyzed using data analysis techniques to assess the outer SmartPLS models: Convergent Validity, Composite Discriminant Validity and Reliability. From the questionnaires sent many as 100 questionnaires (74%) that can be completed and processed. Accuracy auditor to generate audit judgement influenced by time budget pressure, task complexity, knowledge, and experience. The study population was all auditor who worked on the firm in Pekanbaru, Batam, and Padang, and has worked at least 2 year experience. The result of this study showed that time budget pressure, task complexity, knowledge, and experience has a positive influence on audit judgment. Suggestion for futher research that could add situational factors such as organizational culture and and ethical values as well as more variable.Keywords: time budget pressure, task complexity, knowledge, experience, and audit judgment
PENGARUH LOCUS OF CONTROL, ORGANIZATIONAL COMMITMENT, KINERJA AUDIT, TURNOVER INTENTIONS, DAN ETIKA PROFESI TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris pada Kantor Akuntan Publik di Kota Pekanbaru, Medan dan Padang) Intan Mahalayat; Kamaliah Kamaliah; Devi Safitri
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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Audit dysfunctional behavior is behavior that justifies the occurrence of irregularities in the audit, which resulted in a decrease of audit quality both directly and indirectly. This study aimed to determine the effect of locus of control, organizational commitment, performance auditor, turnover intentions and proffesional ethics on dysfunctional audit behavior in public accounting firm in Pekanbaru, Medan and Padang. The population of this study was the auditors in public accounting firm in Pekanbaru, Medan dan Padang with a number of respondents as many as 58 respondents . The samples were determined by using purposive sampling method. Data analysis tools in this study using Structural Equation Modeling-Partial Least Square (PLS-SEM) using smartPLS software Version 3.0. PLS (Partial Least Square). The results showed that the locus of control, organizational commitment, performance auditor, turnover intentions and professional ethics has positive influence to dysfunctional audit behavior.Keywords :locus of control, organizational commitment, performance auditor, turnover intentions, professional ethics, dysfunctional audit behavior
PENGARUH KEMAMPUAN BEBAN PAJAK TANGGUHAN, PROFITABILITAS, AKRUAL DAN PERENCANAAN PAJAK DALAM MEMPREDIKSI MANAJEMEN LABA DENGAN ASSET PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Periode 2013-2016) Siti Raihani; Emrinaldi Nur Emrinaldi Nur; Devi Safitri
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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This study aims to determine the effect of the ability of deferred tax burden, profitability, accruals and tax planning in predicting earnings management with deferred tax assets as intervening variables in manufacturing companies food and beverage sub-sector listed on the Stock Exchange Year 2013-2016.The population used is manufacturing companies food and beverage sub-sector listed on Indonesia Stock Exchange (BEI) in 2013 until 2016 which amounted to 16 companies. the method used is purposive sampling (purposed sample). In accordance with the results of sample selection above, then obtained the number of research samples as many as 13 companies. so the total sample size is 52 data. Model analysis of hypothesis test data in this research is path analysis analysis model.The results of the research show that: 1) deferred tax burden has no significant effect on earnings management, 2) profitability has a significant effect on earnings management. 3) Deferred tax assets have a significant influence on earnings management, 4) accruals have a significant influence on earnings management 5) tax planning does not significantly affect earnings management, 6) Indirectly profitability significantly affects earnings management through deferred tax assets. The indirect effect of profitability on earnings management through deferred tax assets is 2.28%.Keywords :Deferred Tax Expense, Profitability, Accruals, Tax Planning Of Deferred Tax Assets, Earnings Management
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL, DERAJAT DESENTRALISASI, DAN DERAJAT KONTRIBUSI BUMD TERHADAP ALOKASI BELANJA MODAL (Pada Provinsi Kepulauan Riau) Oviliza Haryuli; Rasuli '; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to determine the effect of fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, and degree of BUMD contribution againts capital expenditure. The samples which are use in this research are regency/municipality of Riau Island Province that report routine the realization report of the estimate income of regional expense (APBD) on year 2007 until 2012 from Dirjen Perimbangan Keuangan Pemerintah Daerah (www.djpkpd.go.id). The sampling method used in this study is the sample selection aims (purposive sampling method). The statistical method used to test the research hypothesis is multiple regression using SPSS 18 software.  The results of this research show that fund local own revenue (PAD) has influence toward the capital expenditure, general allocation fund (DAU) has no influence toward the capital expenditure, specific allocation fund (DAK) has influence toward the capital expenditure, sharing-revenue fund (DBH) has influence toward the capital expenditure, degree of decentralization has no influence toward the capital expenditure, and the degree of BUMD contribution has influence toward the capital expenditure. Keywords: capital expenditure, fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, degree of BUMD contribution
PENGARUH PERUSAHAAN KELUARGA, MULTINATIONAL COMPANY, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012) Nurul Hidayah; Kamaliah -; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research has a purpose to examine the influence of family company, multinational company and institutional ownership to tax avoidance. This study classified the type of research that is causative. The population in this study are all companies listed at the Indonesia Stock Exchange in 2010 until 2012. Sample used in this study was a 30 companies. The method using in the selection of sample by purposive sampling method. The data used in this research is a secondary data obtain from www.idx.co.id. The model of analysis used in this study is a program SPSS version 16.0 for Windows. The result of this research indicates that multinational company has a significant influence on tax avoidance activity. While the family ownership and institutional ownership have not significant influences on tax avoidance.Keywords: Tax Avoidance, Family Company, Multinational Company, and Institutional Ownership.
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Nailul Huda; M Rasuli; Devi Safitri
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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This study aims to determine the effect of Corporate Governance, Leverage and Executive Characteristicson Tax Avoidance in Manufacturing Companies listed on the Indonesia Stock Exchange. The research data is secondary data in the form of the company's financial statements and annual reports of companies. While the population in this study are all Manufacturing Companies listed on the Indonesia Stock Exchange during 2013-2015. Selection of the sample using purposive sampling method in which the population of 127 selected according to criteria of a sample of 18 companies selected. The Data analysis tool used is regression panel data.The results of this study indicate that Corporate Governance is proxied by the Audit Committee does not affect the Tax avoidance with a probability value of 0.4562. Quality audits are also a proxy of corporate ngovernance affect the tax avoidance with a probability value of 0.0378. Leverage effect on tax avoidance with a probability value of 0.0195. Characteristics executive proxied by the companies did not affect the risk of tax avoidance with a probability value of 0.3184A probability value of this research is 0.3512. The coefficient of determination in the study of 0.35 indicates that 35% of the variations that occur in tax avoidance is influenced by corporate governance, leverage, characteristics of the executive and the remaining 65% is influenced by other variables not included in this study.Keyword : corporate governance, audit committees, audit quality, leverage, characteristics of the executive, the company's risk, tax avoidance
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA,SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD),PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN DAN PERAN INSPEKTORAT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD KotaPekanbaru) Tissa Nurul Husna; Muhammad Rasuli; Devi Safitri
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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The sample in this study was determined by using purposive sampling method in total there are 32 SKPD in Pekanbaru city. The analytical method used in this research is multiple regression analysis using SPSS v16.The purpose of this study was to test the competence Effect of Human Resources, the Regional System of Financial Accounting, Information Technology Utilization, Internal Control System, and the role of the Inspectorate to the quality of financial statements. Respondents in this study is the structural officials involved in drafting the budget. The results showed that: 1) Effect of Human Resources positively affect the quality of financial reports with significant value 0,000 <0,05.2), Regional Financial Accounting System significantly influence the quality of financial statements with significant value 0,000 <0.05.3) the utilization of the positive impact of Information Technology and significant impact on the quality of financial statements with significant value 0,000 <0.05.4) Internal Control System a significant effect on the quality of financial statements with significant value 0.001 <0.05.5) the role of the Inspectorate significant positive effect on the quality of financial statements with significant value 0,019 <0,05.Keyword : competence, accounting sistem, information technology, internal control,inspectorate, quality
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, AKUNTABILITAS PUBLIK, EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (SKPD KABUPATEN KAMPAR) Ning Umbar Susilowati; Andreas &#039;; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of budgeting participation, budget goal clarity, public accountability, and budget evaluation on performance of local government officials (SKPD Kampar District). Respondents of this study are the government officials who work in kampar district. A totals of 128 questionnaire were distributed to the respondents and 116 questionnaire were returned for analysis. Data analysis method is using multiple linear regression. The result revealed that budgeting participation, budget goal clarity, public accountability, and budget evaluation has influence on performance of local government officials.Keywords: budgeting participation, budget goal clarity, public accountability, budget evaluation, and performance officials
PENGARUH KONFLIK PERAN, KELEBIHAN PERAN, INDEPENDENSI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang) Endah Aprimulki; Kamaliah &#039;; Devi Safitri
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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This study examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple regression and moderate regression analysis and use SPSS version 20.00 as the software for processing the data. The result shows that the role conflict give a significant influence in auditors performance. Variable of role overload give a significant influence in auditors performance. Variable of independency give a significant influence in auditors performance. Variable of competency give a significant influence in auditors performance. Spiritual intelligent as moderating variable can moderate role conflict, role overload, independency, and competency on auditors performance.Keyword : role conflict, role overload, independency, competency, spiritual intelligence, auditor performance
Pengaruh Jumlah Anggota, Volume Usaha Dan Likuiditas Koperasi Terhadap Permintaan Jasa Audit Pada Koperasi Di Kabupaten Kampar Rafika Sary; Restu Agusti; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The current need for reliable financial statements, and can be trusted is necessary in making a decision. The problem in this study is whether which the numberof members, the business volume and liquidity affect the demand for audit service. The population in this study were 182 cooperatives and the research sample is 87 cooperatives in Kampar. the dependent variables in this study are demand audit services. While the independent variables are the number of members, the business volume and liquidity of cooperatives. The data used in form of cooperative financial reports in fiscal year 2012 with using descriptive analysis, multicolonearitas and logistic regression with SPSS version 21. The conclusion of this research is variable business volume and liquidity affect on demand for audit services, while number of members does not influence the audit service.Keyword: number of members, business volume, liquidity, audit
Co-Authors ', Kamaliah , JOKO Abdillah, Muhammad Raihan Dzaky Agus Rianda Aisah Fachrunisa Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas &#039; Anis Maghfiroh Annisa Ghardini Annisa Mutia Rama Fade Ariza, Dzihni Aurora Febria Azhari S Azizah, Wahyu Azrillia, Tia Azwir Nasir Baskara, Bayu Yosa Budiawati Supangkat Christanti Inviolita Dandi, Voedha Daniel Oscar Savero Desmiyawati &#039; Desmiyawati Desmiyawati Desni Irma Wika Ecin Kuraesin Eka Hariyani Eka Mira Rismayanti Elyzabeth Missi Laurdika Simamora Emrinaldi Emrinaldi, Emrinaldi EMRINALDI NUR DP Emrinaldi Nur Emrinaldi Nur Endah Aprimulki Enni Savitri Fadhillah Asri Ghardini, Annisa Haiyul Fadhli Hana Noviatna Hardi Hardi Hardi Hardi Hardi, Hardi Haznadila Aulia Sanyora Hengki Wijora Indah Sri Maharani, Indah Sri Indra Hidayat Intan Mahalayat Jailani Sidik Kamaliah &#039; Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kirmizi Ritonga Liely Pamela, Liely Listia Rini Rahayu, Listia Rini Lya Octavia M. Rasuli M.Rasuli &#039; Maguantara, Muhammad Pandya Maisyarah Maisyarah Maqfiroh, Wirdarani Mardianti, Tengku Shella MARIA BINTANG Matheus, Evan Meilda Wiguna Meiriza Djohari, Meiriza Muhammad Andri Prayoga Muti’ah, Try Hadirah Nailul Huda Nasrizal Ning Umbar Susilowati Nofriyanti Nur Azlina Nur Azlina Nurbaiti Nurbaiti Nurhaliza Nurhaliza Nuriani &#039; Nurzakyya Tinnisa Oktari, Vera Oviliza Haryuli Pratiwi, Erniza Purnomo, Nanto Putra Mhd Nazrin Putra, Rizki Agus Putri, Sella Hilmalia Nur Al Putria Hafsadillah Rafika Sary Rahman, Aulia Rayendra Rahmatunnur, Siti Raja Adri Satriawan Raja Yoga Gustika Armel Rakha Magistra Sumarno Ramadhani, Runaily Ramona, Paula Rasuli &#039; Resi Gusrefika Restu Agusti Reza Mardi Putra Rezmika Oktasia Masnar Ria Nelly Sari Rifani, Mhd Rizki Pratiwi Robinka Gultom Sabilillah, Rhalia Sakinah, Sani Sandie Davitra Alfitriady Sem Paulus Silalahi Sem Paulus Silalahi Septi Indriyani Sherly Handayani Safitri Shinta Kurnianingsih SITI KHOLIFAH Siti Raihani Siti Sarah Sumbarita, Silvia Sumiyati - Supriono Supriono Supriono Syahrum Agung Syilvi Fajria Utami, Syilvi Fajria Syukur, Dudung Abdul Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Tria Warastuti Umi Salamah Utra Wahidi Vona Dwi Nugraha Wanda Hamidah Yeandrawita - Yesi Mutia Basri Yoga Yuniadi Yuneita Anisma Yuneita Anisma Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zamri, Wiedya Alfitrya Zarefar, Arumega Zirman Zirman Zirman Zirman Zirman, Zirman Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulman &#039;