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All Journal Wahana Riset Akuntansi Jurnal Ekonomi Journal of Accounting and Investment Jurnal Akuntansi dan Ekonomika Reviu Akuntansi dan Bisnis Indonesia Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Indonesian Journal Accounting (IJAcc) e-Jurnal Apresiasi Ekonomi
Resti Yulistia Muslim
Universitas Bung Hatta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Faktor Demografi, Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Putra, Iman Tri Yoga; Fauziati, Popi; Muslim, Resti Yulistia
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.424-433

Abstract

Taxes are the biggest source of revenue in the State Budget (APBN) each year. However, in 2015-2018 there was a decrease in the level of compliance of individual taxpayers in the Padang Satu KPP. This study aims to empirically examine and analyze the influence of demorafi factors, tax knowledge and tax sanctions on taxpayer compliance. This research uses the Convenience Sampling Design method. The method of collecting data through questionnaires, and then the data were analyzed using multiple linear regression analysis. Regression test results found that education level, tax knowledge and tax sanctions significantly influence tax compliance, while age, gender, marital status, type of work and income levels do not significantly influence tax compliance. Simultaneously demographic factor variables, tax knowledge and tax sanctions have a significant effect on taxpayer compliance.
Leverage, Arus Kas Operasi, Ukuran Perusahaan, Intensitas Aset Tetap dan Revaluasi Aset Tetap Resti Yulistia M; Nurul Dwi Septiyani; Arie Frinola Minovia; Yunilma Yunilma
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111817

Abstract

Since Indonesian accounting standards allow companies to choose between cost model and revaluation model on their fixed asset, there are still few companies that revalued their assets. This study examines what factors make banking companies choose to revaluate fixed asset, that are contracting factors (leverage, operating cash flow), political factors (firm size) and asymmetry information (intensity of fixed assets). By using logistic regression, the result of this study showed that firm size and fixed asset intensity had a positive effect on the company choice to revaluate fixed assets, while leverage had a negative effect on fixed asset revaluation. This study support early research with regard to contracting, political cost and asymmetry information. This study failed to find the effect of operating cash flow on fixed asset revaluation. Based on the results of this study, banks should consider leverage, company size and the intensity of fixed assets more than cash flow when choosing to revaluate fixed assets. Keywords: Leverage; Operating Cash Flow; Size Firm; Fixed Asset Intensity; Fixed Asset Revaluation
Pengaruh Pengetahuan Akuntansi dan Kepribadian Wirausaha Terhadap Kinerja Manajerial Pada Perusahaan Manufaktur Di Provinsi Sumatra Barat Rizka Rizka; Ethika Ethika; Resti Yulistia M
IJAcc Vol 2 No 2 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.364 KB) | DOI: 10.33050/jakbi.v2i2.1740

Abstract

This study aims to determine the effect of accounting knowledge and entrepreneurial personality on managerial performance in manufacturing companies located in the province of West Sumatra. List of manufacturing companies was obtained from Badan Pusat Statistik (BPS) Padang. Data was collected by survey method. Data obtained using a questionnaire distributed to managers. For the selection of samples was done by purposive sampling method. Analysis using testing through test the validity and reliability of the data, the classical assumption test (test for normality, multicollinearity), multiple linear regression hypothesis test. The study concluded the effect of accounting knowledge and entrepreneurial personality simultaneously influence on managerial performance, but partially entrepreneurial personality has no effect on managerial performance.
PENGARUH SIKAP, NORMA SUBYEKTIF DAN KOMITMEN ORGANISASI TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING Sindy Angrayni; Resti Yulistia; Arie Frinola Minovia; Dandes Rifa
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): 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.2.1.24-42

Abstract

Everyone can become a whistleblower, but they face an ethical dilemma, whether they have to disclose the fraud that they know or not. The purposes of this study were to examine the effect of attitude, subjective norms and organizational commitment on whistleblowing intention. Data were collected using questionnaires and analyzed using multiple linear regressions. The samples of this study were 85 respondents from BPK RI and BPKP West Sumatera. The results showed that subjective norms have positive effect on the intention of whistle-blowing action, while organizational commitment has no effect on whistleblowing intention. Surprisingly, this study found attitude has negative effect on the intention of whistle-blowing action. It means the better attitude, the lower the whistleblowing intention.
Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI) Ethika Ethika; Muhammad Azwari; Resti Yulistia Muslim
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.762 KB) | DOI: 10.37301/jkaa.v14i2.15

Abstract

This research is to test and analyze the effect of environmental accounting disclosures and environmental performance on firm value in the LQ-45 Index company listed on the Indonesia Stock Exchange for the period 2014-2017. This research is quantitative research. The research sample was 15 companies included in the LQ-45 index, the year of observation from 2014-2017 which had been carried out using a purposive sampling technique. The analysis technique has been carried out using multiple linear regression. The results of the study indicate that the disclosure variables of environmental accounting and environmental performance have a significant effect on firm value. The multiple linear regression model in this study has a value of R2 as 21.5%, which means that the value of the company can be explained using the variable value of disclosure of environmental accounting and environmental performance, where the remaining 79.5% is influenced by other variables outside the model which has been studied.
Profesionalisme, Sensitivitas Etika, Personal Cost Dan Intensi Melakukan Whistleblowing Resti Yulistia M; Arie Frinola Minovia; Neva Novianti; Karina Rasaki
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.v12i1.3550

Abstract

Whistleblowing in government institutions is a controversial topic regarding its impact on employees, companies and society. Although whistleblowers face a dilemma, the majority of fraud disclosures originate from employees or internal parties. The impact of professionalism, ethical sensitivity, and personal cost on whistleblowing intention is investigated in this study. The purposive sampling method was used to choose 54 tax employees from KPP Pratama Bukittinggi in West Sumatra as respondents. The result found professionalism and personal cost had an effect on whistleblowing intention, while ethical sensitivity had no effect. These findings can be used by the government and policymakers to improve professionalism in their work and boost whistleblower protection.
KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN: INVESTMENT DECISIONS, FUNDING DECISIONS, DIVIDEND POLICY AND COMPANY VALUE Herawati Herawati; Arie Frinola Minovia; Resti Yulistia M; Egi Hadi Luthfi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): 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/current.3.2.124-132

Abstract

Every company will maximize its value. This study examines how company value is affected by investment decisions, financing, and dividend policies. The sample for this study is the consumer goods industry, which was selected by purposive sampling. According to this study’s findings, financing decisions have an effect on a company’s value, while investment decisions and dividend policies have no impact on a company’s value.
Relevance of Earnings Value, Book Value, and Operating Cash Flow in Manufacturing Companies in Indonesia Dwi Fitri Puspa; Ietje Nazaruddin; Resti Yulistia M; Arie Frinola Minovia
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.971 KB) | DOI: 10.18196/jai.v24i1.15903

Abstract

Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.Design/Methodology/Approach: The value relevance test was conducted using Ohlson's (1995) pricing model and Easton and Harris' (1991) return model. The valuation model test employed two regression equations, i.e., testing the relationship between earnings information and book value with stock prices and then testing the relationship between earnings information, book value, and cash flow with stock prices. In addition, the return model testing was performed to examine the relationship between earnings information and earnings changes with stock returns and the relationship between cash flow and cash flow changes with stock returns. The research sample was 105 manufacturing companies, with a research period from 2016 to 2019.Research findings: The test results with the pricing model approach revealed that earnings and cash flow had value relevance, while book value had no value relevance. This study’s results suggest that earnings and cash flow information are helpful for investors in making investment decisions. Moreover, the test results with the return model approach also uncovered those earnings, changes in earnings, and changes in operating cash flows had value relevance while operating cash flows, on the other hand, had no value relevance.Theoretical contribution/Originality: The utilized two models complement each other, and this study provides empirical evidence for standard setters who can renew beliefs about how much accounting information is reflected in stock prices in Indonesia, especially the manufacturing sector, after the full convergence of IFRS Financial Accounting Standards is applied.
Sustainability Report, Intellectual Capital dan Nilai Perusahaan Resti Yulistia M; Arie Frinola Minovia; Niken Asri Putri
Akuntansi & Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i1.4782

Abstract

With the growing demand from stakeholders for published information, sustainability reporting and intellectual capital become the most critical issues in the business. Therefore, this study examines the effect of SR and IC on 42 energy and basic material companies’ value during 2016-2020. The test results found that sustainability report increase firm value but intellectual capital doesn’t affect the firm value. The additional test found that the economic and social categories in the sustainability report increased firm value, surprisingly environment sector did not affect firm value. This research contributes to the government making regulations on the company’s sustainability report, especially the environment, and also contributes to the company giving more attention to the company’s intellectual capital, especially for energy and basic material companies.
Kepemilikan Perusahaan, Keahlian CEO dan Financial Distress Resti Yulistia Muslim; Azura Rian Adha; Arie Frinola Minovia
Reviu Akuntansi dan Bisnis Indonesia Vol 8, No 3 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i3.21598

Abstract

Latar Belakang: Faktor internal dapat menjadi salah satu pencetus terjadinya financial distress perusahaan. Penelitian sebelumnya melihat faktor internal penyebab financial distress dari sudut pandang yang berbeda-beda. Tujuan: Tujuan penelitian ini untuk menguji pengaruh kepemilikan perusahaan yaitu kepemilikan manajerial, kepemilikan institusional dan kepemilikan asing terhadap financial distress dengan keahlian manajemen sebagai variabel moderasi.Metode Penelitian: Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan infrastruktur, properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Sampel dipilih dengan metode purposive sampling. Analisis data menggunakan analisis regresi. Altman Z-score digunakan sebagai pengukur financial distress dengan hasil semakin rendah nilai Altman Z-score, semakin besar risiko financial distress.Hasil Penelitian: Hasil penelitian menemukan kepemilikan manajerial berpengaruh positif terhadap Altman Z-score, sedangkan kepemilikan institusional dan asing tidak berpengaruh terhadap Altman Z-score. Keahlian manajemen dapat memoderasi pengaruh kepemilikan manajemen dan asing terhadap financial distress, tetapi tidak mampu memoderasi untuk kepemilikan institusi.Keaslian/Kebaruan Penelitian: Penelitian ini menggunakan variabel moderasi keahlian CEO. CEO yang memiliki keahlian dianggap memiliki kemampuan manajerial yang bagus sehingga dapat mengurangi financial distress.
Co-Authors Arie Frinola Minovia Azura Rian Adha dandes rifa Deffira, Annissa Dwi Fitri Puspa Egi Hadi Luthfi Ethika Ethika Fauziati, Popi Herawati Herawati Herawati Herawati Ietje Nazaruddin Karimi, Kasman Karina Rasaki Muhammad Azwari Neva Novianti Niken Asri Putri Nurul Dwi Septiyani Putra, Iman Tri Yoga Rizka Mukhlisiah Sindy Angrayni Yunilma Yunilma