Article Per Year (5 Year)
p-Index From 2020 - 2025
3.883
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 SAR (Soedirman Accounting Review): Journal of Accounting and Business IJEBA (International Journal of Economic, Business & Applications) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Balance Vocation Accounting Journal 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 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
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 : 69 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 69 Documents
Search

 1   2   3   4   5 
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP ADOPSI SUKARELA INTERNATIONALFINANCIAL REPORTING STANDARDS DI INDONESIA Indrawati, Novita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

The purpose of this study was to examine the influence of the characteristics ofcompanies consisting of firm size, ownership structure, profitability, leverage,international activities and auditors reputation to voluntary adoption of InternationalFinancial Reporting Standards (IFRS) in Indonesia. The study was conducted at thecompanies listed in Indonesia Stock Exchange in 2010, as many as 345 companies.The sampling method was a purposive sampling. The collected data was analyzedusing logistic regression. The results showed that the characteristics of the companysuch as company size, ownership structure, profitability, and auditors reputation andinternational activities significantly influence the voluntary adoption of IFRS, whileleverage does not significantly influence the voluntary adoption of IFRS.Keywords: characteristics of firms, voluntary adoption, IFRS.
PENGARUH KINERJA KEUANGAN, KEPEMILIKAN INSTITUSIONAL, UKURAN DEWAN PENGAWAS SYARIAH, LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA (Studi pada Perbankan Syariah Tahun 2013-2015) Firdaus, Indra; Darlis, Edfan; Indrawati, Novita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The purpose of this study was to analyze the effect of finance perfomance, institusional ownership, sharia supervisory board size, leverage toward islamic social reporting disclosure in indonesian sharia bank. The sample was selected using purposive sampling method and obtained 33 Observations. Data were collected from sharia bank in Indonesian in 2013-2015. Data were analyzed usin, Multiple Linear Regression (SPSS Versi 17). The result showed partial finance performance, institusional ownership, sharia supervisory board size did not affect the disclosure of Islamic social reporting, while the leverage variable affect the disclosure of Islamic social reporting.Keyword : Finance Performance, Ownership Institusional, Sharia Supervisory Board Size, Leverage, Islamic Social Reporting Disclosure.
PENGARUH PENYAJIAN ELEMEN-ELEMENT INTEGRATED REPORTING DALAM LAPORAN TAHUNANTERHADAP ASIMETRI INFORMASI (Studi Empiris pada Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015) Ramadani, Suci; Indrawati, Novita; Darlis, Edfan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research is aimed to examine influence of the presentation of the element-element integrated reporting in the annual report to the asymmetry of information. The research was conducted on a non-financial listed on the Indonesian stock exchange 2015.The population in this study are all non-financial companies listed on the stock exchange Indonesia in 2015 are 440 companies. Samples used in this research are 85 companies. The method of determining the sample is by using a random sampling method, while the data processing method used by reseacher are the multiple regression and use SPSS version 22.00. The result of this research showed that the variable overview of the organization and the external environment, governance, and resource allocation strategy, business model, performance, future outlook no significant effect on information asymmetry. While the risks and opportunities of variables significantly influence the asymmetry of information.Keywords : overview of the organization and the external environment, governance, business model, risk and opportunity strategy and resource allocation, performance, future outlook, the information asymmetry
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP ELEMEN-ELEMEN INTEGRATED REPORTING (Studi Pada Perusahaan Non-Keuangan yang listing di BEI Tahun 2015) Novaridha, Ira Astria; Indrawati, Novita; ', Al-Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research is aimed to examine and analyze influence of institutional ownership, firm size and profitability on the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015. Sample data is using simple random sampling methode to the non-financial companies that listed in Indonesian Stock Exchange during 2015. The number of companies taken as samples in this study covers about 85 company annual reports. This study uses content analysis to measure elements of integrated reporting in the annual report. Processing and analysis of data using multiple regression with SPSS v22. The result of this research showed those independent variables of institutional ownership, size and profitability does not affect the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015.Keyword: institutional ownership, firm size , profitability and elements of integrated reporting
PENGARUH LEVERAGE, NET PROFIT MARGIN, RETURN ON ASSETS, DAN OPERATING PROFIT MARGIN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Nugraha, Opanthio; Indrawati, Novita; Hariadi, Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to determine the effect of leverage, net profit margin, return on assets and the operating profit margin on earnings management in various industrial companies listed in Indonesia Stock Exchange in 2012-2014. The population in this research is the company's various industry listed in Indonesia Stock Exchange in 2012-2014 as many as 42 companies. The sampling technique is purposive sampling and obtained a sample of 37 companies. The data collected was secondary data with the method of documentation. Data analysis method used is multiple linear regression analysis. The results of hypothesis testing in showing that the Net Profit Margin, Return on Assets and Operating Profit Margin effect on Earnings Management, while variable Leverage has no effect on Earnings Management.Keyword : leverage, net profit margin,
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD Kabupaten Indrigiri Hulu) Threzasyari, Yulfriza; Indrawati, Novita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The Purpose of this research is to examine : 1). The effect of budgetary participation on budgetary slack 2). The effect of budget goal clarity on budgetary slack 3). The effect of budgetary participation on budgetary slack with locus of control as moderating variable 4). The effect of budget goal clarity on budgetary slack with locus of control of moderating variable. The population on this study is Regional Working Units (SKPD) at Indragiri Hulu. This sample in this study was taken with a purposive sampling method. The sample in this studyare performance of the district unit Indragiri Hulu which amounted to 75 respondents. Data collections techniques used multiple regression analysis and moderating variable test analysis where processed using SPSS. The result of this study show that budgetary participation and budget goal clarity significant influence on budgetary slack and then variable locus of control moderate the effect of the budgetary participation and budget goal clarity on budgetary slack. The amount of influence (
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP ELEMEN-ELEMEN INTEGRATED REPORTING (Studi Pada Perusahaan Non-Keuangan yang listing di BEI Tahun 2015) Novaridha, Ira Astria; Indrawati, Novita; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research is aimed to examine and analyze influence of institutional ownership, firm size and profitability on the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015. Sample data is using simple random sampling methode to the non-financial companies that listed in Indonesian Stock Exchange during 2015. The number of companies taken as samples in this study covers about 85 company annual reports. This study uses content analysis to measure elements of integrated reporting in the annual report. Processing and analysis of data using multiple regression with SPSS v22. The result of this research showed those independent variables of institutional ownership, size and profitability does not affect the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015.Keyword: institutional ownership, firm size , profitability and elements of integrated reporting
ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN GOOD CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode Tahun 2012-2014) Verya, Endi; Indrawati, Novita; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

Financial statement integrity is a communication media between management’s company with investment about company’s financial statement. That’s why for making financial statement must be real and really and honest. The informational of financial statement must be quality, honest, it means the informational offinancial statement free from fraud. Good financial statements are have the integrity of the information contained. Integrity of the financial statements is the extent to which the financial statements present financialinformation fairly, honestly and unbiased. This study aims to obtain empirical evidence about the influence of firm size, leverage and good corporate governance at integrity of the financial statements are measured by an index of conservatism. The sample was manufacturing companies listed on the Stock Exchange 2012-2014 period, which is determined by purposive sampling method. The statistical method used was logistic regression. These results indicate that firm size, independent commissioner, audit committees, managerial ownership and instutional ownership have and effect on integrity of financial statements. However, only leverage doesn’t provide to integrity of financial statements, but integrity financial reports influenced by firm size, and good corporate governance.Keyword : Financial Report Integrity, Firm Size, Leverage, Good Corporate Governance
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN KEEFEKTIFAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Perkebunan Kelapa Sawit Swasta di Provinsi Riau) Aswad, Hijratul; Hasan, Amir; Indrawati, Novita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

The puroposes of this study were obtained empirically about influences ofinformation asymmetry, adherence to the rules of accounting and compliancecompensation to the tendency of accounting fraud with the effectiveness of internalcontrol as a moderating variable. Empirical studies were conducted on private oilpalm plantation companies in Riau Province. The number of samples in this studywere 93 respondents selected based on non-probability sampling method with thedetermination of convenience sampling. In testing the hypothesis using Partial LeastSquare (PLS) analysis. The results of this study indicate that information asymmetryhas a positive effect on the tendency of accounting fraud. adherence to accountingrules and compliance compensation have a negative effect on the tendency ofaccounting fraud. While the effectiveness of internal controls moderates the positiveinfluence of information asymmetry and the negative influence of compensation onthe tendency of accounting fraud. But the effectiveness of internal control did notmoderate the negative influence of compliance to accounting rules on the tendencyto accounting fraud.
PENGARUH PELATIHAN STAF KEUANGAN, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN AUDIT INTERNAL TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi Empiris Pada Organisasi Perangkat Daerah Kota Dumai) Zuhri, Alif Khakam; Indrawati, Novita; Putra, Adhitya Agri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

Utilization of information technology, organizational commitment, internal control system, understanding of Government Accounting Standards and internal audit on the quality of financial statement information. Respoden in this research is 34 Organization of Regional Device (OPD) Dumai City. data processing methods used in this study is multiple regression analysis (multiple regression analysis) The number of this study was 136 respondents. The results of this study indicate that the Training of Finance Staff, Utilization of information technology, Organizational Commitment, Understanding Government Accounting Standards have a significant effect on the quality of Information financial statements, while the Internal Control system, Internal Audit has no significant effect on the quality of Financial statement informationKeywords : Training of Finance Staff, Utilization of Information Technology, Organizational Commitment, Internal Control System, Understanding of Government Accounting Standards, Internal Audit, Financial Information Quality of Financial Statement
Co-Authors ', Al-Azhar L Ade Kurniati Adhitya Agri Putra Agustin, Nadilah Aisyah Maulyantini Al Azhar A Al Azhar L Al Azhar L ' Aliffia Rianty GheanaPutri Alifia Asharidha Amir Hasan Amries R. Tanjung Amries Rusli Tanjung Amries Rusli Tanjung Angga Perdana Putra Ardian Ardi Arief, Firda Rahmadhany Aswad, Hijratul Azhar A, Al Azhari Sofyan Azwir Nasir Basri, Yessi Muthia Dedi Irawan Desmiyawati Desmiyawati, Desmiyawati Dessy Kumala Dewi Edfan Darlis Edinov, Sally Eka Hariyani Eka Setiawati Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Fatma Khairani Fazzahra Citra Yudisa Hartono Febriyanti, Anna Hariadi Hariadi Hasanah, Salsabila Indra Firdaus, Indra Indra Ramadhany 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 Nurhayati Nurhayati Nurixmal Nurul Fathia Paramitha, Tantri Pipin Kurnia Putra, Adhitya Agri Putra, Gunawan Hutomo Mandala Rahmah, Siti Susanti Rahmawati, Anisa Jasni Ramadani, Suci Rheny Afriana Hanif Ria Nelly Sari Rini Purnama Sari Rita Anugerah Rofika ' Rofika Rofika, Rofika Ruhul Fitrios Santosa, Bernadus Dwi Joko 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 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 Zuhri, Alif Khakam