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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

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Pengaruh Konflik Kepentingan dan Tingkat Kesulitan Keuangan terhadap Konservatisme Akuntansi dengan Risiko Ligitasi sebagai Variabel Pemoderasi Ardian Ardi; Kamaliah Kamaliah; Novita Indrawati
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The aim of this study is obtain empirical evidence of the influence of conflict of interest and financial distress to accounting conservatism. This study also aims to obtain empirical evidence of litigation risk moderating the ifluence of conflict of interest and financial distress to accounting conservatism. The population of this research is the property and real estate companies listed on Indonesia Stock Exchange in 2012-2016 is 49 companies. Total samples of this research are 16 property and real estate companies used purposive sampling method. Statistical data analysis method used is linear regression analysis and Moderated Regression Analysis (MRA). The analysis results found that the conflict of interest has no effect on accounting conservatism, financial distress has a effect on accounting conservatism, litigation risk is reinforce the effect of conflict of interest to accounting conservatism, and litigation risk is not able to moderate the effect of financial distress to accounting conservatism.

VARIABEL YANG MEMPENGARUHI FISCAL STRESS DI KABUPATEN/KOTA SE-PROVINSI RIAU Meta Adriana; Yessi Muthia Basri; Novita Indrawati
Jurnal Ekonomi Vol 25, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat pengaruhPertumbuhan PAD, Diversifikasi Fiskal, PDRB, pertumbuhan Belanja Modal dan Diversifikasi Pendapatan Daerah terhadap Fiscal Stress baik secara parsial maupun secara simultanPenelitian ini merupakan penelitian deskriptif kuantitatif yang menggunakan teknik pengumpulan data berupa teknik dokumentasi yang dilakukan untuk mengumpulkan data sekunder dari Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Provinsi Riau dan Badan Pusat Statistik (BPS) Provinsi Riau. Data yang dikumpulkan berupa Laporan Realisasi Anggaran (LRA) Pemerintah Kabupaten/Kota se-Provinsi Riau dari tahun 2010 sampai dengan 2015. Analisis data menggunakan regresi linear berganda.Hasil penelitian menunjukkan bahwa secara parsial Pertumbuhan PAD tidak berpengaruh terhadap Fiscal Stress, Desentralisasi Fiskal berpengaruh negatif terhadap Fiscal Stress, Pertumbuhan PDRB tidak berpengaruh terhadap Fiscal Stress, Pertumbuhan Belanja Modal tidak berpengaruh terhadap Fiscal Stress, dan Diversifikasi Pendapatan Daerah berpengaruh negatif terhadap Fiscal Stress. Secara simultan Pertumbuhan PAD, Diversifikasi Fiskal, PDRB, pertumbuhan Belanja Modal dan Diversifikasi Pendapatan Daerah berpengaruh terhadap Fiscal Stress.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KUALITAS SUMBER DAYA MANUSIA, PENGENDALIAN INTERN DAN KOMITEMEN ORGANISASI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir) Dedi Irawan; Novita Indrawati; Adhitya Agri Putra
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research was to identify and analyze about The Effect Of Information Technology Utilization, Human Resources Quality, Acounting Internal Control and Comitmen Organisation to the reliability of financial reporting. This study was conducted in OPD Rokan Hilir. Data used in this research is primary data with questionnaire as instrument. The method used in sample selection is sensus sampling. The number of samples in this study was 81 respondents. Hypothesis test used in this research is statistical t test. Data analysis technique used in this research is multiple linear analysis using Statistical product and service solution (SPSS) version 20.0. The results show that Information Technology Utilization, Human Resources Quality, Acounting Internal Control and Comitmen Organisation have a positive effect to the reliability of financial reporting.Keywords : Information Technology Utilization, Human Resources Quality, Acounting Internal Control,Comitmen Organisation, reliability offinancialreporting.

PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, IKLIM ORGANISASI, STRES KERJA DAN INSENTIF TERHADAP KINERJA ACCOUNT REPRESENTATIVE PADA KANTOR PELAYANAN PAJAK DI PROVINSI RIAU Wenny Risanti; Novita Indrawati; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to examine the influence of professionalism, organizational commitment, organizational climate, job stress and incentive to account representative performance at the tax service office in Riau. The population in this study are all account representatives that working at 8 the tax service office in Riau. The samples used with saturated sampling method or census. The data used are primary data collected through questionnaires. Questionnaires which can be processed a total of 110 questionnaires from 137 questionnaires distributed. The data were analyzed using multiple regression analysis and assisted with SPSS version 21. The variables were examined are the influence of professionalism, organizational commitment, organizational climate, job stress and incentive to account representative performance. The results of this study indicate that the professionalism, organizational commitment, job stress and incentive influence on the account representative performance. While the organizational climate has not influence the account representative performance. Overall, the professionalism, organizational commitment, organizational climate, job stress and the incentive influence on the account representative performance by 59.2%. While 40.8% are influenced by other variables that did not examined on this research.Keywords : Professionalism, Commitment, Climat, and Account Representative

PENGARUH AKTIVITAS INTERNASIONAL, TIPE INDUSTRI DAN GROWTH OPPORTUNITY TERHADAP ELEMEN INTEGRATED REPORTING (Studi Empiris pada perusahaan non-keuangan yang terdaftar di BEI tahun 2015) Rini Purnama Sari; Novita Indrawati; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to explore the effect of international activity, profil of industry, and growth opportunity on elemen of integrated reporting. The population in this research is 445 industry non-financial registered in BEI 2015 . In this research the sample used is the 85 industry were selected using random sampling method. This research used secondary data.. Technical analysis for test hypothesis that used in this research are multiple linear regression. The result of this research showed that International Activity significant effect, Profil of Industry significant effect ,Growth Opportunity have not significant effect .Keyword : International Activity, Profil of Industry, Growth Opportunity, Elemen of Integrated Reporting

PENGARUH SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI DAN IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada Rumah Sakit Swasta yang ada di Pekanbaru) Indra Ramadhany; Novita Indrawati; 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

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This study aimed to obtain empirical evidence about the influence of internal control system, information asymetry, suitability compensation and good corporate governance implementation to the tendency of accounting fraud. This study used primer data with quitonaiers. The population of this study was obtained from a sample of all hospital in Pekanbaru. The sample was determined using the saturated samples with unit of analysis of this study is a division of financial and procuremen, and respondent as many as 80, so the questionnaire is returned as many 52 pieces. The analysis technique used multiple linear regression analysis using SPSS ver. 17 computer program. The result of the study showed that (1) partially the internal control affected the accounting fraud, (2) partially the informational asymmetrical affected the accounting fraud, (3) partially the compliance compensation affected to the accounting fraud, (4) partially the good corporate governance implementation contributed the accounting fraud and (5) simultaneously the internal control system, the informational asymmetry, compliance compensation, and the implementation good governance significantly affected the tendency of the accounting fraud.Keyword : fraud, internal, asymetry, compensation and corporate

PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, PERTUMBUHAN PERUSAHAAN, EFEKTIVITAS USAHA, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Periode 2013-2015) Aisyah Maulyantini; Novita Indrawati; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of profitability, managerial ownership, corporate growth, business effectiveness, and Investment Opportunity Set of Dividend Policy. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013, 2014, 2015. Sampling method used is purposive sampling method. Based on the criteria, the sample in this study amounted to 23 companies with the year of observation 2013-2015 so that the overall sample amounted to 69. Types of data used in this study is quantitative data. The data source of this research is secondary data, in the form of financial statements Analysis of data using multiple linear regression. The results showed: partially profitability, profit growth, business effectiveness and investment opportunity set have a significant effect on dividend policy. Meanwhile, managerial ownership has no significant effect on dividend policy, simultaneously shows that profitability, managerial ownership, profit growth, business effectiveness and investment opportunity set have a significant effect on dividend policy.Keywords : profitability, managerial ownership, corporate growth, business effectiveness, and Investment Opportunity Set, Dividend Policy

Mitigasi Terjadinya Kecurangan di Sektor Pemerintahan Melalui Perspektif Fraud Hexagon Theory Muhammad Nanda Dwi Putra; Yesi Mutia Basri; Novita Indrawati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The goal of this research is to investigate just how often public servants commit fraud. This study analyzes the effect of compensation, experience, internal control, organizationali commitment, and leadershipiin mitigating the occurrence of fraud in government. The population in this study is the Riau Province Government's State Civil Apparatus. The sampling method was proportionally stratified randomly using Government Civil Apparatus in three local governments with the highest levels of corruption: Riau Province, Kampar Regency, and Siak Regency. A questionnaire was delivered directly to the participants, and some utilized a Google form to collect data. A total of 198 State Civil Apparatus participated in this study. Multiple linear regression was performed to analyze the data using SPSS software. The findings of the study demonstrate that appropriate compensation, experience, integration, internal control, and a high level of organizational dedication and leadership can all help to reduce the risk of fraud. This research will aid in the prevention of government fraud.

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.

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

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