Garuda - Garba Rujukan Digital

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

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 : 69 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

PENGARUH INTEGRITAS, AKUNTABILITAS, KEAHLIAN, PROFESIONALISME, MOTIVASI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik di Sumatera) Solihat, Putri Ayu; Indrawati, Novita; Hariadi, Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

This study aims to determine the effect of integrity, accountability, expertise,professionalism, auditor motivation on material level considerations in the examinationof financial statements. This research was conducted at a public accounting firm inSumatra. The population in the study were all auditors working in KAP (PublicAccounting Firm) in Sumatra as many as 58 KAP with a total auditor of 250 auditors.The Sampling method in this study uses the census method. The data analysis methodused in this study is multiple linear regression analysis using software product andservice solution (SPSS) version 19.0. The results of the study show that integrity,accountability, expertise, professionalism and auditor motivation have an influence onthe consideration of materiality levels in examining financial statements.Keywords : Integrity, Accountability, Expertise, Professionalism, Auditor Motivation,Consideration of Materiality Level

PENYUSUNAN ANGGARAN DALAM ERA NEW PUBLIC MANAGEMENT: IMPLEMENTASINYA DI INDONESIA Novita Indrawati
Jurnal Riset AKuntansi dan Bisnis Vol 10, No 2 (2010): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v10i2.474

New Public Management (NPM) adalah sebuah konsep manajemenpublik/pemerintahan baru, yang menerapkan praktik kerja sektor privat ke sektorpublik untuk menciptakan efisiensi dan efektifitas kinerja pemerintah daerahsehingga akan tercipta kesejahteraan masyarakat. Ide utama yang dikemukakandalam konsep tersebut adalah sektor publik harus berorientasi pasar sehinggaterdapat efisiensi biaya yang besar bagi pemerintahan. New Public Management(NPM) di sektor publik berpengaruh pada perubahan sistem anggaran, dari modeltradisional menjadi anggaran yang berbasis kinerja. Pemerintah Indonesia telahmelakukan persiapan pelaksanaan Anggaran Berbasis Kinerja denganmengeluarkan berbagai peraturan perundang-undangan serta petunjuk teknis danpelaksanaannya. Kesulitan utama dalam menerapkan anggaran berbasis kinerjaadalah sulitnya menyepakati ukuran kinerja yang sesuai. Melakukan pengukuranpada aktivitas atau output lebih mudah dibandingkan menentukan ukuran pada hasilyang diharapkan atau outcomes.

PENGARUH MEKANISME CORPORATE GOVERNANCE, ASIMETRI INFORMASI DAN LEVERAGE TERHADAP MANAJEMEN LABA DAN KUALITAS LABA Novita Indrawati
Jurnal Riset AKuntansi dan Bisnis Vol 11, No 2 (2011): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v11i2.405

Tujuan dari penelitian ini adalah untuk melihat pengaruh mekanisme Corporate Governance yang diproksikan dengan kepemilikan institusional, kepemilikan manajerial, komposisi dewan komisaris, dan komite audit. Serta leverage, dan asimetri informasi terhadap management laba dan kualitas laba. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2006. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling. Sebanyak 40 perusahaan telah dianalisis dengan menggunakan metode analisis jalur. Hasil penelitian menunjukkan bahwa mekanisme corporate governance, asimetri informasi dan leverage memiliki pengaruh yang lemah terhadap manajemen laba dan kualitas laba.

PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, ASIMETRI INFORMASI DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI : STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KAMPAR Uci Lestari; Novita Indrawati; Al Azhar A
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to examine the effect of internal control, compensation suitability, information asymmetry and individual morality to the tendency of accounting fraud. The population in this study was 28 OPD in Kampar Regency, and the method used in sample selection was sensus sampling. The number of samples in this study was 120 respondents. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study was multiple linear regression analysis. The result of this research showed that internal control, compansation suitability and individual morality negative effect on the tendency of accounting fraud, while information asymmetry positive effect on the tendency of accounting fraud.

ANALISIS PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE, KEPEMILIKAN DAN UKURAN BANK TERHADAP KINERJA PERBANKAN (STUDI EMPIRIS PADA BANK YANG TERDAFTAR DI BEI TAHUN 2013 S/D 2015) Nirmayana Nirmayana; Ria Nelly Sari; Novita Indrawati
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this study is to analyze the influence of Good CorporateGovernance Implementation, Ownership, and Size on Performance of Bank listed on Indonesian Stock Exchange for period 2013 - 2015. Bank performance measured by Return On Assets (ROA) and Net Interest Margin (NIM). The population of this study are banks which listed in Indonesian Stock Exchange2013 – 2015. The sample obtained based on purposive sampling method. Based on the criteria, 35 banks are chosen as samples in this study. The data were analyzed by using multiple regressions assisted with SPSS Version 19. The result of this study showed that good corporate governance implementation have no influence on ROA and NIM. Then, Ownership have influence on ROA but have no influence on NIM. In the other hand, Size of bank have influence on ROA and NIM.The purpose of this study is to analyze the influence of Good CorporateGovernance Implementation, Ownership, and Size on Performance of Bank listed on Indonesian Stock Exchange for period 2013 - 2015. Bank performance measured by Return On Assets (ROA) and Net Interest Margin (NIM). The population of this study are banks which listed in Indonesian Stock Exchange2013 – 2015. The sample obtained based on purposive sampling method. Based on the criteria, 35 banks are chosen as samples in this study. The data were analyzed by using multiple regressions assisted with SPSS Version 19. The result of this study showed that good corporate governance implementation have no influence on ROA and NIM. Then, Ownership have influence on ROA but have no influence on NIM. In the other hand, Size of bank have influence on ROA and NIM.

Pengaruh Stock Split Terhadap Harga Dan Likuiditas Saham Zainal Abidin Zein; Novita Indrawati; Eka Hariyani
Jurnal Ekonomi Vol 17, No 02 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aimed to analyze the effect of stock split announcement to the stock priceand liquidity in the Indonesian Stock Exchange by taking a sample of 34 firms in theperiod 2002 to 2005. During the study period 111 days, divided into two periods,100 day estimation period and event period 11 days including five days before, oneday events, and five days after. To examine the changes in prices made during thetest period abnormal return events with analysis based on the concept of marketmodel. Observed stock liquidity through trading activities/Tranding Volume Activity(TVA). The testing device used is one sample t-test and paired sample t-test. Theresults show that there is a significant abnormal return on stock split, there aresignificant differences in abnormal return between the periods before and after thestock split, and there was no significant difference in the activity of stock tradingvolume between the period before and after the stock spli

ANALISIS PENGARUH FREE CASH FLOW, INVESTMENT OPPORTUNITY SET, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2012-2016) Dessy Kumala Dewi; Amries R. Tanjung; Novita Indrawati
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menganalisis pengaruh free cash flow, investment opportunity set, ukuran perusahaan dan kepemilikan manajerial terhadap nilai perusahaan dengan kebijakan hutang sebagai variabel moderating (studi pada perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2012-2016. Populasi dalam penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2012-2016. Teknik pengambilan sampel menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 73 perusahaan Manufaktur. Peneliti menggunakan teknik regresi linier berganda dan model regresi moderasi / moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa (1) Free cash flow tidak berpengaruh terhadap nilai perusahaan; 2) Investment opportunity set berpengaruh positif terhadap nilai perusahaan; 3) Ukuran perusahaan berpengaruh positif terhadap nilai perusahaan; 4) kepemilikan manajerial berpengaruh negatif terhadap nilai perusahaan; 5) Kebijakan hutang tidak bisa memoderasi pengaruh hubungan free cash flow terhadap nilai perusahaan; 6) Kebijakan hutang bisa memoderasi pengaruh hubungan investment opportunity set terhadap nilai perusahaan; 7) Kebijakan hutang bisa memoderasi pengaruh hubungan ukuran perusahaan terhadap nilai perusahaan; dan 8) Kebijakan hutang tidak bisa memoderasi pengaruh hubungan kepemilikan manajerial terhadap nilai perusahaan.

Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Keputusan Investasi sebagai Variabel Mediasi (Studi pada Perusahaan Sektor Pertambangan yang Listing di Bursa Efek Indonesia Tahun 2012 – 2016) Wiwik Indra Mariana; Kamaliah Kamaliah; Novita Indrawati
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this study is to analyze the effect of financial performance (profitability, leverage, and liquidity) on investment decisions and company value, to analyze the effect of investment decisions on firm value and to analyze the effect of financial performance (profitability, leverage and liquidity) on the value of the company mediated by the decision investation. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2012-2016. The study was conducted by collecting secondary data from the mining sector of 45 companies, the sampling method was a purposive sampling method with a sample size of 23 companies. Data analysis method uses path analysis. The results showed that financial performance as measured by leverage ratios influenced investment decisions. Financial performance as measured by the ratio of profitability and liquidity has no influence on investment decisions. Financial performance as measured by profitability and leverage ratios affect the value of the company, while financial performance as measured by liquidity ratios and investment decisions do not affect the value of the company. Financial performance measured by leverage ratio influences company value which is mediated by investment decisions. While financial performance as measured by the ratio of profitability and liquidity does not affect the value of the company mediated by investment decisions.

PENGARUH LEVERAGE, CAPITAL INTENSITY RATIO DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016) Nurhayati Nurhayati; Novita Indrawati; Al Azhar A
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to find out about the influence of Leverage, Capital Intensity Ratio and Earnings Management on the tax aggressiveness of manufacturing companies in Indonesia in 2014-2016. The method used in this study is a quantitative method. The independent variables used in this study are leverage, capital intensity ratio and earnings management. While the dependent variable in this study is the corporate tax aggressiveness which is measured using the Cash Effective Tax Rate (CETR). The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2014-2016, so that the total population used is 164 companies. The sampling technique used purposive sampling, namely the selection of samples according to predetermined criteria, so obtained 59 sample companies. The data used is secondary data taken through documentation techniques consisting of manufacturing company annual report 2014-2016 obtained from the Indonesia Stock Exchange data. Data analysis method in this study uses multiple linear regression with the help of software SPSS version 21. The results of this study indicate that the Leverage variable has a positive effect on the Corporate Tax Aggressivenes of 0.150. Capital Intensity Ratio variable does not negatively effect on the Corporate Tax Aggressiveness of 0.021. Earnings Management variable has a positive effect on Corporate Tax Aggressiveness of 0.253.

PENGARUH SRATEGI DIVERSIFIKASI DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH CORPORATE GOVERNANCE (STUDI PADA PERUSAHAAN KELOMPOK LQ 45 DI BURSA EFEK INDONESIA TAHUN 2013- 2015) Yenni Elmar; Amries Rusli Tanjung; Novita Indrawati
Jurnal Ekonomi Vol 25, No 3 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The objectives of this research are to analyze and examine the effect of the diversification strategy and leverage on the firm value with corporate governance as a moderating variable. Business diversification is measured using the Herfindahl Index and leverage measured by using a Debt to Equity Ratio. The firm's value is measured using Tobin's Q ratio and corporate governance is measured by the Corporate Governance Score by IICD assessment for research carried out using the reference ASEAN Corporate Governance Scorcard relevant to the implementation of MEA in Indonesia. This study uses non-financial companies group LQ 45 listed in Indonesia Stock Exchange during 2013 to 2015 as a sample. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that the diversification strategy and leverage a negative effect on the value of the company. However, corporate governance moderates the relationship between diversification strategy and corporate value and can suppress the negative effects of diversification so that diversification becomes positive effect on firm value. While leverage relationships to firm value can not be moderated by corporate governance.

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

Title

Found 69 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 69 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 69 Documents
Search