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All Journal Jurnal Reviu Akuntansi dan Keuangan Riset Akuntansi dan Keuangan Indonesia Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Akuntansi dan Ekonomika Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) Organum: Jurnal Saintifik Manajemen dan Akuntansi Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) Trilogi Accounting & Business Research Media Ilmiah Akuntansi Basic and Applied Accounting Research Journal Carmin: Journal of Community Service JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Riset Akuntansi dan Keuangan Indonesia EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat

Lili Safrida

Universitas Lambung Mangkurat

Author-ID : 2590633

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 21 Documents Claim Missing Document

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PENGARUH FINANCIAL DISTRESS, PERTUMBUHAN PERUSAHAAN, RENTABILITAS, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN AUDITOR Maryani, Sri; Respati, Novita Weningtyas; Safrida, Lili
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress,pertumbuhan perusahaan,rentabilitas, ukuran KAP dan ukuran perusahaan terhadappergantian auditor. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakanialah data kuantitatif dan sumber data yang digunakan adalah sumber data sekunder. Penelitianini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun2008-2015 dengan jumlah pengamatan sebanyak 52 sampel penelitian yang diperoleh denganmetode purposive sampling. Pengumpulan data dalam penelitian ini menggunakan metodedokumentasi. Teknik analisis data dengan menggunakan analisis regresi logistik. Hasilpenelitian ini menunjukkan bahwa variabel financial distress, pertumbuhan perusahaan danukuran perusahaan tidak berpengaruh terhadap pergantian auditor.Sedangkan variabelrentabilitas ukuran KAP berpengaruh terhadap pergantian auditor.Kata Kunci : Pergantian Auditor, Financial Distress, Pertumbuhan Perusahaan, Rentabilitas,Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan

PENGARUH FINANCIAL DISTRESS, PERTUMBUHAN PERUSAHAAN, RENTABILITAS, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN AUDITOR Sri Maryani; Novita Weningtyas Respati; Lili Safrida
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur Firmansyah Firmansyah; Sarwani Sarwani; Lili Safrida
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v3i2.112

This study aims to determine the effect of competence, objectivity, ethics, integrity, and time budget pressure on audit quality. Compliance with applicable accounting standards to maintain public trust in high state institutions in the Audit Board of the Republic of Indonesia is needed. This research was conducted at the Audit Board of the Republic of Indonesia, East Kalimantan Province Representative. Data were taken from distributed questionnaires, and produced 35 respondents using purposive sampling technique. The method of data analysis in this study used multiple linear regression. The results of this study indicated that integrity had a positive effect on audit quality. It showed that the higher the integrity of an auditor, the better the quality of the resulting inspection or auditing, while the variables of competence, objectivity, ethics, and time budget pressure had no effect on the quality of the resulting audit quality.

THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE, POLITICAL CONNECTION AND FIXED ASSET INTENSITY ON TAX AVOIDANCE (EMPIRICAL STUDY ON MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2015-2017) Ayu Prapitasari; Lili Safrida
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

The purpose of this reserch is to examine and analyze (1) the influenceof profability on tax avoidance, (2) the influence of leverage on tax avidance, (3) the influence of company size on tax avoidance, (4) the influence of political connection on tax avoidance, and (5) the influence of intensity of fixed assets on tax avoidance The object of this research used mining company listed in BEI in 2015-2017. Companies which used as sample were 17 samples for 3 years of observation. The technique of data analysis used logistic regression analysis The results of this research shows that profitability has a positive influence on tax avoidance because high profitability will ncrease the taxes. On the other hand, leverage, company size, political connection, and intensity of fixed assets have negative influene on tax avoidance because the company is considering to long term effect on performing tax avoidance

Faktor- Faktor Yang Mempengaruhi Tingkat Penyerapan Anggaran Belanja Satker Pusat Di Daerah Lingkup Kemenlhk Dwi Perwita Sari Sutono; Novita Weningtyas Respati; Lili Safrida
Akuntansi & Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i1.3656

This study examined and analyzed the effect of budget planning, budget execution, internal supervision, and regulation on the level of absorption of the budget for the central working unit within the scope of the Ministry of Environment and Forestry spread over Indonesia. The primary data were derived from questionnaires to answer questions from 193 respondents. The sample selection used was the Slovin formula. The data were analyzed using a multiple linear regression analysis technique through the SPSS 26 program. Partial test results show that budget planning, budget execution, and regulations significantly affect the level of budget absorption.

Students’ perceptions of the accounting department on the factors affecting accountants’ ethical behavior Umi Rizeki Hidayati; Wahyudin Nor; Lili Safrida
Journal of Contemporary Accounting Volume 4 Issue 1, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss1.art3

This study was conducted to examine and analyze the influence of academic self-efficacy, fraud diamond, knowledge level, Machiavellian, and love of money on accountants' ethical behavior. Research respondents were students of the Accounting Department University of Lambung Mangkurat Banjarmasin; Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin (STIEI) Banjarmasin; National College of Economics (STIENAS) Banjarmasin; and Pancasetia College of Economics (STIEPAN) Banjarmasin. The data were processed using multiple linear regression analysis with classical assumption test. The results of the research prove that academic self-efficacy and level of knowledge have a significant negative effect on the ethical behavior of accountants. Meanwhile, fraud diamond and machiavellian have an insignificant positive effect on the ethical behavior of accountants, and love of money has a significant positive effect on the ethical behavior of accountants.

Cryptocurrency Transaction: is it Relevant to Indonesian Accounting Standards? Rahmi Nadiar; Wahyudin Nor; Lili Safrida
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.18523

Background: There are no specific accounting standards that may relevant to cryptocurrency transactions. This leads to different accounting treatments for many entities. Based on the existing issues and regulations in Indonesia, how is the classification of accounts that possibly relevant to the Indonesian accounting standard?Purpose and Methods: This study seeks to explain and analyse the accounting challenges for cryptocurrencies within the current accounting framework in Indonesia. As well as to identify relevant models for cryptocurrency accounting. This study is qualitative. Data sources used in this study include key informant interviews.Findings: The study findings concluded that tere are deficiencies in the Indonesian accounting standard. This is driven by differences in the use of an entity’s business model. Differences in business activity leads to differing uses in cryptocurrency accounting.Research Limitation: The results of the research depend on the author’s experience and perspective. The scope of topics can be broadened by adding additional perspectives.Contribution: Contribute to developing the accounting standards in Indonesia. The growing popularity of cryptocurrencies has indirectly led the regulators to create new guidance for accounting financial statements. Keyword: Accounting Standard, Cryptocurrency, Blockchain, Intangible Asset.

KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BARITO TIMUR Nika Nurpersi; Lili Safrida; Kadir
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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

Restaurant tax is one of the sources of revenue that contributes to the increase in PAD. The purpose of this study is to determine the contribution of restaurant taxes to local revenue, especially in East Barito Regency. The data source is secondary data through the Regional Revenue Agency of East Barito Regency. Data collection techniques with documentation and analysis techniques, namely the analysis using quantitative analysis tools. From the results of the research, the realization of restaurant taxes in East Barito Regency in 2019-2021 is classified as fluctuating. With respect to local taxes, restaurant tax contributions fluctuated from 2019-2021 while local revenue from 2019-2021 continued to decline due to the high realization of local revenue.

Pengaruh Kinerja Keuangan, Leverage, Corporate Governance dan Ukuran Perusahaan terhadap Sustainability Report Perusahaan LQ 45 Nurdin Salim; Novita W Respati; Lili Safrida
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.31

This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committees, independent commissioners and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019. Based on purposive sampling, there were 17 companies according to the research criteria multiplied by the number of 5 years of observation, 85 data were processed and analyzed using multiple linear regression. The results simultaneously variable profitability, leverage, institutional ownership, audit committee, independent commissioners and company size have a significant effect on sustainability reports while partial testing shows that only audit committees have a significant effect on sustainability reports.

Peningkatan Kapabilitas Bendahara Pengeluaran Sekretariat Dewan Kota, Kabupaten dan Provinsi Di Kalimantan Selatan Rasidah Rasidah; Lili Safrida; Mellani Yuliastina
Ekobis Abdimas Vol 3 No 2 (2022): Desember
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.3.2.6272

This program aims to increase the capability of the expenditure treasurer so that good governance in regional financial management is achieved. discussion (FGD), ending with an evaluation to measure the impact of the training. This will be done by explaining regional financial management and assessment to find out how to know and the competence of the trainees. The results of the implementation of activities show that the treasurers of expenditures carrying out administration receive a lot of input in managing regional finances and tax obligations of local government agencies and can carry out activities properly with their duties and authorities.

Co-Authors Aina, Hasnun Nida Qurrotul Ali Sadikin Andreini, Raya Mercury Ansyari, Muhammad Hafiz Ayu Prapitasari Diah Fitriaty Dwi Perwita Sari Sutono Dzikri , Muhammad Enny Hardi Fahmi Rizani Firmansyah fitriaty, Diah Hudaya, Muhammad Kadir Lesmanawati, Dewi Limarjan, Sustinah MARIA BINTANG Mellani Yuliastina Nika Nurpersi Nordiansyah, Muhammad Novita W Respati Novita Weningtyas Respati Nurdin Salim Rahmi Nadiar Rasidah Rasidah Rasidah Rasidah, Rasidah Rifqi Novriyandana Sarwani Silva, Silva Sri Maryani Sri Maryani Syafitri, Dini Ulla Ramadini Umi Rizeki Hidayati Wahyudin Nor Wia Rizqi Amalia

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