Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

4.652

P-Index

This Author published in this journals

All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Riset Akuntansi dan Bisnis Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Daya Saing : Jurnal Ilmu Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business IJEBA (International Journal of Economic, Business & Applications) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Balance Vocation Accounting Journal JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) Maspul Journal of Community Empowerment Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing Bahtera Inovasi Apssai Accounting Review (ApAR) PEKBIS Jurnal Magister Akuntansi Trisakti QISTINA: Jurnal Multidisiplin Indonesia Golden Ratio of Data in Summary Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) InJEBA : International Journal of Economics, Business and Accounting

Novita Indrawati

Unknown Affiliation

Author-ID : 287105

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Social Sciences Other

Published : 84 Documents Claim Missing Document

Claim Missing Document

Articles

Title

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM ANNUAL REPORT SERTA PENGARUH POLITICAL VISIBILITY DAN ECONOMIC PERFORMANCE Novita Indrawati
PEKBIS Vol 1, No 01 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Tujuan dari penelitian ini adalah untuk melihat pengungkapan informasipertanggungjawaban sosial perusahaan (Corporate Social Responsibility) dalamAnnual Report serta menguji beberapa faktor penentu pengungkapan tersebut, yaitupolitical visibility yang diproksikan dengan ukuran perusahaan dan tipe industri daneconomic performance yang diproksikan dengan return industri.Populasi penelitian ini adalah perusahaan yang terdaftar pada Bursa EfekIndonesia periode 2006. Sampel dalam penelitian ini diambil dengan menggunakanstratified random sampling method. Sebanyak 32 annual report perusahaan telahdianalisis dengan menggunakan program multiple regretion (regresi berganda).Hasil penelitian menunjukkan bahwa political visibility dan economic performanceberpengaruh positif signifikan terhadap pengungkapan CSR dalam annual report.

PERAN CORPORATE GOVERNANCE TERHADAP PENERAPAN ENTERPRISE RISK MANAGEMENT: STUDI PERBANDINGAN BANK INDONESIA DAN BANK MALAYSIA Karina Aulia Putri; Rita Anugerah; Novita Indrawati
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Corporate governance is a system, process, set of rules that regulate relationshipsbetween various interested parties in order to achieve an organizational goal.Therefore, corporate governance is expected to improve the implementation ofenterprise risk management.This study has several objectives: first, to examine therole of corporate governance in implementing ERM at Indonesia’s Bank. Second, toexamine the role of corporate governance in implementing ERM at Malaysia’s Bank.Third, to see the difference in the implementation of ERM influenced by corporategovernance in the two countries (Indonesia and Malaysia). Data is obtained from theannual reports of companies listed on the IDX and KLSE for the period of 2016-2017. Using SPSS 21 the results of this study show that corporate governance(independent commissioners, audit committee meetings, risk monitoring committeefunds, and competencies of these committees) has an influence on theimplementation of ERM in Indonesia. While, Malaysia, only independentcommissioners and risk monitoring committee’s meetings influence theimplementation of ERM. The results of this study confirm that the implementation ofERM in both countries (Indonesia and Malaysia) is different, because the practice ofcorporate governance between the two countries is also different.

MEKANISME CORPORATE GOVERNANCE DAN KUALITAS LABA Novita Indrawati; Lilla Yulianti
PEKBIS Vol 2, No 02 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research tried to examine the influence of corporate governancemechanism, namely institutional ownership, managerial ownership, composition ofboard of commissioner and audit committee to earning quality. This research takessample from 40 companies in the manufacturing sector at the Indonesian StockExchange, which were published in financial report in the year 2006. The method ofanalysis of this research used mulyple linear regression.The result showed that onlyinstitusional ownership variable significant effect on earning quality. It indicates thatinstitusional ownership can be monitoring the activity management because thisinvestor is sophisticated investor and informed investor about companies, howevermanipulate earning caused by asymetric information can increased. Than, variablesmanagerial ownership, composition of board of commisioner, and audit committeenot significant effect on earning quality.

PENGARUH SUMBER DAYA MANUSIA, KETERSEDIAAN INFRASTRUKTUR, KOMITMEN PIMPINAN, DAN KETELADANAN PIMPINAN TERHADAP TINGKAT MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH (STUDI PADA PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU) Suryatin Suryatin; Rita Anugerah; Novita Indrawati
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to know and analyze the effect of human resources, the availabilityof infrastructure, the leader’s commitment and the exemplary of leader on MaturityLevel of SPIP of local government of Indragiri Hulu regency. To test thehypothesized, the Structural Equation Modeling (SEM) analysis is applied toquestionnaire survey data from 184 respondents of Local Government of IndragiriHulu Regency. As hypothesized the human resources, Commitment and exemplaryHof leader effect to maturity level of SPIP. However this study failed to show theeffect of availability of infrastructure on maturity level of SPIP

PENGARUH KEJELASAN SASARAN ANGGARAN, KETERLIBATAN KERJA, BUDGET EMPHASIS, PARTISIPASI ANGGARAN, ASIMETRI INFORMASI TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (STUDI PADA OPD PROVINSI RIAU) Wiry Widyawati.S; Kirmizi Kirmizi; Novita Indrawati
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The purpose of this study was to find out the influence of clarity of budget objectives,job engagement, budget emphasis, budget partisispation, and informationasymmetry on budget slack. And whether organizational commitment can moderatethe relationship between clarity of budget objectives, work engagement, budgetemphasis, participation budget, and information asymmetry. This research wasconducted at 34 OPD of Riau Province Government, each agency was given 5Questionnaires addressed to Echelon II, Echelon III, and Echelon IV, 45 people. Themethod of data collection is to use the questionnaire list. While the method of dataanalysis using multiple analysis and Moderated Regression Analysis (MRA) usingtools SPSS. The results show that budget goal clarity, job involvement, budgetemphasis, budget participation, and information asymmetry influence on budgetslack. then the organizational commitment can strengthen the relationship betweenclarity of budget objectives, work engagement, budget emphasis, participationbudget, and information asymmetry of budget fight.

MOTIVASI DAN MINAT MAHASISWA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) Novita Indrawati
PEKBIS Vol 1, No 02 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini bertujuan untuk mengetahui apakah motivasi yang terdiri dari motivasikualitas, motivasi karir, motivasi ekonomi dan motivasi sosial mempengaruhimahasiswa akuntansi untuk mengikuti PPAk. Populasi penelitian ini adalah seluruhmahasiswa Jurusan Akuntansi semester akhir UNRI, UIR, UIN dan mahasiswa(PPAk) UNRI. Metode pengambilan sampel dilakukan dengan purposive samplingdan convenience sampling. Data dianalisis dengan metode regresi linear berganda.Hasil penelitian ini menunjukkan bahwa motivasi kualitas, motivasi karir, danmotivasi sosial secara signifikan mempengaruhi minat mahasiswa untuk mengikutiPPAk. Hanya motivasi ekonomi yang tidak secara signifikan mempengaruhi minatmahasiswa akuntansi untuk mengikuti PPAk.

PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Kasus Organisasi Pemerintah Daerah Pada Kabupaten Rokan Hilir) Nurul Fathia; Amries Rusli Tanjung; Novita Indrawati
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Financial statement is a structural presentation from financial position and financialperformance of the entity. The purpose of financial statement is to give informationabout financial position, financial performance and entity cash flow to give benefitsfor the user of financial statement.This study has several objectives: first, to examinethe role of internal control system in financial statement quality. Second, to examinethe role of information technology utilization in financial statement quality. Third, toexamine the role of human resources competency in the financial statement qualityand the effect of organizational commitment as variable moderation. Data isobtained from the quistionaires from 115 respondent from 25 OPD in KabupatenRokan Hilir . Using SPSS 21 the results of this study show that internal controlsystem, information technology utilization and human rources competency has aninfluence on financial statement quality. The results of this study confirmcommitment organization only effected relationship between internal control systemwith financial statement quality.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI KPP PRATAMA TAMPAN PEKANBARU) Lastri Lastri; Vince Ratnawati; Novita Indrawati
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze the effect of system quality, information quality, securityand confidentiality on the taxpayer's personal satisfaction of the users of e-filling fortax reporting, and also want to investigate the moderating role of service quality. Thepopulation in this study are all individual taxpayers who use e-filling system as taxreporting in Tax Office Pratama Tampan Pekanbaru. The sampling technique usedaccidental sampling method which resulted sample of 100 respondents. We usedmultiple linear regression and moderated regression analysis for hypothesis testing.The results showed that security and confidentiality did not affect taxpayersatisfaction, while system quality, information quality have significant effect ontaxpayer satisfaction. We also found that the service quality moderates the effect ofquality system, information quality, security and confidentiality on taxpayersatisfaction.

THE EFFECT OF THE TAXATION SYSTEM, ACCOUNTABILITY AND EXAMINATION RISK TO THE TAXPAYER COMPLIANCE WITH TAXPAYER MORALE AS A MODERATING VARIABLE Lilisen Lilisen; Vince Ratnawati; Novita Indrawati
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objective of this study is to investigate the effect of taxation system,accountability, examination risk on taxpayer compliance, and taxpayer morale as amoderating variable. The population are taxpayers registered as corporatetaxpayers in KPP Pratama Tampan Pekanbaru. The sampling technique usedpurposive sampling method which resulted sample of 99 respondents. We usedmultiple linear regression and moderated regression analysis for hypothesis testing.The results showed that accountability did not affect taxpayer compliance, whiletaxation system and examination risk have significant effect on taxpayer compliance.We also found that taxpayer morale moderates the effect of taxation system andexamination risk on taxpayer compliance. While taxpayer morale does not moderatethe effect of accountability on taxpayer compliance.

PENGARUH LOCUS OF CONTROL EKSTERNAL, KOMITMEN ORGANISASI, KESADARAN ETIS TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING (Studi Empiris pada Bank Perkreditan Rakyat di Provinsi Riau) Ade Kurniati; Rita Anugerah; Novita Indrawati
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to determine the cause of whistleblowing intention. By using thetheory of planned behavior, this study specifically investigated the impact of locus ofcontrol, organizational commitment, and ethical awareness toward intention towhistleblowing. The study used survey questionnaires from 79 employees at 35Rural Banks (Local Banks) in Riau Province. Furthermore, Partial Least Square(PLS) analysis is used to test the research hypothesis. The results revealed thatlocus of control, organizational commitment, and ethical effectiveness had a positiveeffect on the intention to whistleblowing.

Co-Authors ', Al-Azhar L A Halim Ade Kurniati Adhitya Agri Putra Agustin, Nadilah Aisyah Maulyantini Al Azhar A Al Azhar L Al Azhar L Al Azhar L ' Alfiatri, Wina Aliffia Rianty GheanaPutri Alifia Asharidha Amir Hasan Amries R. Tanjung Amries Rusli Tanjung Amries Rusli Tanjung Andreas Andreas Angga Perdana Putra Anggrainy, Mely Ardian Ardi Arief, Firda Rahmadhany Aswad, Hijratul Azhar A, Al Azhari Sofyan Azwir Nasir Basri, Yessi Muthia Dedi Irawan Desi Andrianti Desmiyawati Desmiyawati, Desmiyawati Dessy Kumala Dewi Dewi Permata Sari Dwi Putra, Muhammad Nanda Edfan Darlis Edinov, Sally Eka Hariyani Eka Setiawati Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Fatma Khairani Fazzahra Citra Yudisa Hartono Febriyanti, Anna Garnadi, M Ilham Gusnardi, Gusnardi Haira, Diana Hariadi Hariadi Haryadi, Ananda Hasanah, Salsabila Humairoh, Fitri Ibrahim, Malahayati Indra Firdaus, Indra Indra Ramadhany Iqbal Ramadhan, M Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kamaliah, K. Karina Aulia Putri Kirmizi Kirmizi Kirmizi Kirmizi, Kirmizi Kurniawan, M. Taufik Lastri Lastri Lilisen Lilisen Lilla Yulianti M. Rasuli Meilda Wiguna Mela, Nanda Fito Meta Adriana Miftah Faridh Mochamad Lazuardi Muhammad Maulidan Akbar Muhammad Nanda Dwi Putra Murni, Fina Nasrizal Neni Afriyani Nirmayana Nirmayana Novaridha, Ira Astria Nugraha, Opanthio Nur D, Emrinaldi Nur, Mardiani Nurhayati Nurhayati Nurixmal Nurul Fathia Paramitha, Tantri Pipin Kurnia Poppy Nurmayanti Prayetno Prayetno Putra, Adhitya Agri Putra, Adhitya Agri Putra, Gunawan Hutomo Mandala Rahmah, Siti Susanti Rahmawati, Anisa Jasni Ramadani, Suci Rezi, Rezi Rheny Afriana Hanif Ria Nelly Sari Rika, Basse Upi Rini Purnama Sari Rita Anugerah Rofika Rofika ' Rofika Rofika, Rofika Rokhmawati, Andewi Ruhul Fitrios Santosa, Bernadus Dwi Joko Santri, Erlisa Sartika, Novira Sefira, Jihan Silviani, Amanda Agnes Solihat, Putri Ayu Suryadi, Ari Suryatin Suryatin Syafitri, Lidya Taufeni Taufik Threzasyari, Yulfriza Tri Rahayuningsih Tussakdiah, Halimah Uci Lestari Ulfa Afifah, Ulfa Verya, Endi Vince Ratnawati Wahyuni, Siska Wenny Risanti Wiry Widyawati.S Wiwik Indra Mariana Yenni Elmar Yesi Mutia Basri Yessi Muthia Basri Yulia Efni Zainal Abidin Zein Zarefar, Arumega Zarviana, Resi Zirman Zuhri, Alif Khakam

Title Search

Found 10 Documents Search Journal : PEKBIS

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search
Journal : PEKBIS