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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 Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Akuntansi 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) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Economics and Business UBS Jurnal Minfo Polgan (JMP) Jurnal Ekonomika Dan Bisnis 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 Perkembangan Kajian Sosial Equity Jurnal kiprah pendidikan
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 Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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STRUKTUR KEPEMILIKAN, KEBIJAKAN HUTANG DAN NILAI PERUSAHAAN : KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING Eka Mira Rismayanti; Yusralaini Yusralaini; Devi Safitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): 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 | Full PDF (508.534 KB) | DOI: 10.31258/jc.1.1.68-88

Abstract

The purpose of this research were to analyze the effect of managerial ownership, institutional ownership and debt policy of the fims value with dividend policy as moderation. Population on this research is all companies listed in IDX 2015-2017. This research sample selected by using the purposive sampling method, there are 228 sample. The analysis method of this research is multiple regression analysis and moderated regression analysis while hypothesis tested by using SPSS 25. The result of this research shows that: managerial ownership has negative effect on firm value. Institutional ownership has an effect on firm value. Debt policy has no effect on firm value. Dividend policy is able to moderated the relationship between managerial ownership and firm value. Dividend policy is able to moderated the relationship between institutional ownership and firm value. Dividend policy is not able to moderated the relationship between debt policy and firm value.
PENGARUH INDEPENDENSI, GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR : KOMITMEN ORGANISASI SEBAGAI MEDIASI Utra Wahidi; Hardi Hardi; Devi Safitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): 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 | Full PDF (524.139 KB) | DOI: 10.31258/jc.1.2.219-238

Abstract

This study aims to examine the effect of auditor independence on leadership style and organizational culture on auditor performance with organizational commitment as an intervening variable. The data collection method in this study uses the questionnaire method by taking 102 respondents in the Public Accountant Firm in Pekanbaru, Padang and Medan. Data analysis is performed through path analysis. The results of this study indicate that: 1) Auditor independence significantly influences organizational commitment, 2) Independence significantly influences auditor performance, 3) Organizational Commitment cannot be used as an intervening variable for the influence of Independence variable with Auditor Performance, 4) Organizational Commitment has a significant effect on performance auditor, 5) Leadership Style has a significant effect on Organizational Commitment, 6) Leadership Style has a significant effect on Auditor Performance, 7) Organizational Commitment is not able to be an intervening variable for the influence of Leadership Style variable on auditor performance, 8) organizational culture has a significant effect on Organizational Commitment, 9) organizational culture significantly influence Auditor Performance, 10) Organizational Commitment can be used as an intervening variable for the influence of organizational culture variables on auditor performance
STUDI EMPIRIS PENYERAPAN ANGGARAN DAN FAKTOR DETERMINASINYA PADA PEMERINTAH KOTA PEKANBARU Wanda Hamidah; Yuneita Anisma; Devi Safitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (2020): 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/jc.1.3.365-383

Abstract

The purpose of this research is to find out the influence of budget planning, human resource competence, organizational motivation towards budgets in the regional organizations of the city of Pekanbaru. The research method used is a quantitative re`search method with primary data obtained from questionnaire data measured using a Likert scale. The study population was all Regional Organizations in the Government of Pekanbaru. This sample researchers are the chief of regional organizations, Chief of Subdivision and treasurer of expenditure at 43 regional organizations in Pekanbaru City selected using purposive sampling method. Data collection was carried out through a survey using a questionnaire that was distributed to respondents. This research uses multiple linear analysis method with SPSS version 22. The results of this study indicate that budget planning, human resource competencies, motivation, and organizational commitment affect budget absorption in Pekanbaru City Government
FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT APARATUR SIPIL NEGARA UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING Devi Safitri; Sem Paulus Silalahi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.734 KB) | DOI: 10.22441/profita.2019.v12.01.002

Abstract

Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi minat aparatur sipil negara untuk melakukan tindakan whistleblowing di SKPD Kabupaten Kuantan Sengingi. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner diperoleh secara langsung. Menggunakan sampel 70 orang  aparatur sipil negara SKPD Kabupaten Kuantan Sengingi yang berasal dari 43 unit kerja yang berbeda. Teknik analisis data dalam penelitian ini dilakukan dengan menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa secara parsial sikap, komitmen organisasi, intensitas moral, personal cost dan tingkat keseriusan kecurangan berpengaruh signifikan terhadap minat aparatur sipil negara untuk melakukan tindakan whistle-blowing
PENGARUH KOMPETENSI, INDEPENDENSI, DUKUNGAN MANAJEMEN DAN KEAHLIAN PROFESIONAL TERHADAP EFEKTIVITAS AUDIT INTERNAL Tria Warastuti; Yuneita Anisma; Devi Safitri
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 3 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

This study aims to examine how competence, independence, management support and professional expertise affect the effectiveness of internal audit at universities in Pekanbaru City. The populations in this study were internal auditors in universities in Pekanbaru City. The sample in this study was selected using purposive sampling method. Based on the purposive sampling method, a sample of 18 universities was obtained with 65 internal auditors. This study uses primary data by distributing questionnaires online due to the COVID-19 pandemic. The analytical method used in this study uses the Structural Equation Model method based on Partial Least Square (PLS) with the help of Smart PLS 3.The results of this study indicate that: (1) Independence has a significant positive effect on the effectiveness of internal audit with a t value of 3,440>1,96 and the results of P-Value 0.001 which is less than 0.05, (2) Management support has a significant positive effect on the effectiveness of internal audit with a t value of 4.185>1.96 and a P-Value of 0.000 which is less than 0,05. Meanwhile, Competence and Professional Proficiency do not significantly influence the effectiveness of internal audit
PENGARUH INDEPENDENSI, KARIR DAN PENJENJANGAN, OBJEKTIVITAS, DAN PENGALAMAN AUDIT TERHADAP EFEKTIVITAS AUDIT INTERNAL Nurhaliza Nurhaliza; Yuneita Anisma; Devi Safitri
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.13932

Abstract

This study aims to find out the effects of independent, careers and grading, objectivity, and audit experience on the effectiveness of internal audits. This research uses purposive sampling method. The data in this research comes from a questionnaire from 52 respondents. The processing of the data in this research applies Structural Equation Model based on Partial Least Square  with the help of SmartPLS 3. According to the research findings, independence and audit experience significantly affect the effectiveness of internal audits. While careers and grading and objectivity do not significantly affect the effectiveness of internal audits.
Motivasi kerja memoderasi pengaruh komitmen organisasi, gaya kepemimpinan dan ambiguitas peran terhadap kinerja auditor Jailani Sidik; Devi Safitri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.35

Abstract

Purpose: This study is to investigate how work motivation moderates organizational commitment, leadership style, and role ambiguity in the performance of the auditor. Research Methodology: The subject of this investigation is the audit firm in Pekanbaru, Medan and Padang with the assumption that each audit firm has four accountants. The test equipment used Statistical Product and Service Solution (SPSS) ver. 23.0. Results: The results of hypothesis test show that organizational commitment, leadership style and role ambiguity influence the performance of the auditor. Then for a hypothesis that is moderated by work motivation, show that work motivation moderates the relationship between organizational commitment, leadership style, and role ambiguity influence the performance of the auditor. Limitations: Unreturned questionnaires, limited scope of research area, and limited variable became the limitations of this study. Contribution: In accordance with its responsibility to provide good audit results and reliability, the auditor must not only have competence but also relate to the involvement of the organizational commitment, leadership style, and role ambiguity that exists in the auditor. It is necessary to improve the performance of the auditor, thereby increasing the confidence of financial statement users about the result of financial statement audits based on applicable auditing standards. Keywords: Organizational commitment, Leadership style, Role ambiguity, Work motivation, Auditor performance
Pengaruh Partisipasi Anggaran Dan Akuntabilitas Publik Terhadap Kinerja Manajerial Dengan Pengawasan Internal Sebagai Pemoderasi (Studi Empiris Pada Organisasi Perangkat Daerah Kota Pekanbaru) Aurora Febria; Taufeni Taufik; Devi Safitri
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.645 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh partisipasi annggran dan akuntabilitas publik terhadap kinerja manajerial dengan pengawasan internal sebagai pemoderasi pada Organisasi Perangkat Daerah (OPD) Kota Pekanbaru. Populasi dalam penelitian ini adalah seluruh OPD di Kota Pekanbaru. Pemilihan sampel menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan cara membagikan kuesioner kepada 99 responden, dan hanya 93 kuesioner yang dapat digunakan dalam penelitian ini. Metode analisis data yang digunakan adalah Regresi Linear Berganda dan Moderated Regression Analysis (MRA) dengan menggunakan SPSS versi 17.0. Hasil penelitian menunjukkan bahwa partisipasi anggaran berpengaruh terhadap kinerja manajerial dengan nilai signifikan (0,027) < (0,05) dan thitung (2.245) > ttabel (1,987). Akuntabilitas publik berpengaruh terhadap kinerja manajerial dengan nilai signifikan (0,019) < (0,05) dan thitung (2.382) > ttabel (1,987). Pengawasan internal dapat memoderasi hubungan antara partisipasi anggaran terhadap kinerja manajerial dengan nilai signifikan (0,04) < (0,05) dan thitung (2,054) > ttabel (1,987). Pengawasan internal dapat memoderasi hubungan antara akuntabilitas publik terhadap kinerja manajerial dengan nilai signifikan (0,007) < (0,05) dan thitung (2,783) > ttabel (1,987).
Pengaruh Profitabilitas, Leverage, Capital Intensity Ratio dan Komisaris Independen terhadap Manajemen Pajak Hana Noviatna; Zirman; Devi Safitri
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.461 KB)

Abstract

Tujuan dari penelitian ini untuk menyelidiki pengaruh variabel independen terhadap variabel dependen yaitu profitabilitas, leverage, capital intensity ratio, dan komisaris independen terhadap manajemen pajak. Alat ukur manajemen pajak yang digunakan pada penelitian ini diproksikan dengan tarif pajak efektif. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Penelitian ini menerapkan purposive sampling untuk memperoleh sampel penelitian pada perusahaan manufaktur.Total sampel penelitian sebanyak 186. Peneliti memperoleh data dari laporan keuangan dan laporan tahunan perusahaan sebagai metode pengumpulan data dokumentasi. Setelah data diperoleh, dilakukan pengujian analisis regresi linear berganda. Microsoft Excel 2010 dan Statistical Product and Service Solution (SPSS) versi 25.0 menjadi alat bantu uji statistik pada penelitian ini. Hasil analisis menunjukkan bahwa variabel profitabilitas berpengaruh terhadap manajemen pajak dengan proksi return on assets pada taraf signifikansi < 0.05. Sedangkan leverage, capital intensity ratio dan komisaris independen tidak berpengaruh terhadap manajemen pajak pada taraf signifikansi > 0.05. Kata Kunci: Profitabilitas, Leverage, Capital Intensity Ratio, Komisaris Independen, Manajemen Pajak
DETERMINAN INTENSI MENJADI WHISTLEBLOWING DENGAN PERLINDUNGAN HUKUM SEBAGAI VARIABEL MODERASI Tiya Restika Putri; Muhammad Rasuli; Devi Safitri
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.16503

Abstract

This study aims to examine the influence of organizational commitment, personal cost of reporting and moral intensity to whistleblowing intention with legal protection as moderating variabel. The sample used in this study is all employees who work in Bank Perkreditan Rakyat Riau Province. Collecting data of this study using a questionnaire submitted to 135 employees who work on Bank Perkreditan Rakyat Riau Province. From questionnaires distributed, 90 questionnaires can be completed and can be processed. The data analysis method used was multiple linear regression and moderated regression analysis (MRA), as well as data processing using SPSS software version 25. The  results  ofthe  study  with  multiple  linear  regression analysis  showed  that organizational commitment, personal cost of reporting and moral intensity  had a significant to whistleblowing intention. The analysis of the moderating variable shows that legal protection is only able to moderate the personal cost of reporting and is not able to moderate organizational commitment and moral intensity on the intensity of whistleblowing
Co-Authors ', Kamaliah , JOKO Abdillah, Muhammad Raihan Dzaky Agus Rianda Aisah Fachrunisa Al Farisa, Nayla Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas &#039; Anggraini, Haryeni Sastra Anis Maghfiroh Annisa Annisa 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 Fadia Khairunnisa Ghardini, Annisa Hafizah, Raihatul Haiyul Fadhli Hana Noviatna Hardi Hardi Hardi Hardi Hardi, Hardi Hardivan, Hardivan Hasanah, Sari Uswatun Haznadila Aulia Sanyora Helina, Erna Herlina Helma Musyafa, Muhammad Hengki Wijora Hidayat, Gugum Agung Idzan, Nur Kamilah Ika Kartika Indah Sri Maharani, Indah Sri Indra Hidayat Intan Mahalayat Jailani Sidik Kamaliah &#039; Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartomo, Kartomo Kirmizi Ritonga La Ode Turi Lasmana, Andi 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 Meri, Meri Muhammad Andri Prayoga Muhammad fauzan Munjiatun Munjiatun, Munjiatun Muti’ah, Try Hadirah Nailul Huda Nasrizal Ning Umbar Susilowati Nofriyanti Nur Azlina Nur Azlina Nurbaiti Nurbaiti Nurhaliza Nurhaliza Nuriani &#039; Nurmairina Nurzakyya Tinnisa Oktari, Vera Oviliza Haryuli Pratiwi, Erniza Purnomo, Nanto Putra Mhd Nazrin Putra Rizky Gustianda Putra, Rizki Agus Putri, Sella Hilmalia Nur Al Putria Hafsadillah Rafika Sary Rahman, Aulia Rayendra Rahman, Rizki Abi 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 Anjriani Saputri Ria Nelly Sari Rifani, Mhd Rizki Pratiwi Robinka Gultom Rosdiana, Nanin Sabilillah, Rhalia Sakinah, Sani Sandie Davitra Alfitriady Sem Paulus Silalahi Sem Paulus Silalahi Septi Indriyani Sherly Handayani Safitri Shinta Kurnianingsih sinata, novia SITI KHOLIFAH Siti Raihani Siti Sarah Suhairi Suhairi Suhairi Sumbarita, Silvia Sumiyati - Supriono Supriono Supriono Syahrum Agung Syilvi Fajria Utami, Syilvi Fajria Syukur, Dudung Abdul Tahany Nur Fadhilah Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Tria Warastuti Ucu, Nurjanah Umi Salamah Utra Wahidi Vona Dwi Nugraha Wahidah, Lutfiana Nurul Wanda Hamidah Widyani hasibuan Wirda Hayati Yeandrawita - Yesi Mutia Basri Yoga Yuniadi Yuneita Anisma Yuneita Anisma Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zamri, Wiedya Alfitrya Zarefar, Arumega Zirman Zirman Zirman Zirman Zirman Zirman, Zirman Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulman &#039;