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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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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.

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): December 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.

The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting – Case of Indonesia Novita Indrawati
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The purpose of this study is to examine factors that affect companies presents the elements of integrated reporting in their annual reports and how its effect on the accuracy of earnings forecast analysis and information asymmetry. The independent variables tested were institutional ownership, company size, profitability, international activities, and industry type and growth opportunity. The study population is non-financial companies listed on the Indonesia Stock Exchange in 2015. The samples were taken by using purposive sampling i.e. with some specific criteria. The data was analysed by using multiple regression analysis to examine the factors affecting the company presents the elements of integrated reporting in the annual report, and a simple regression to see how the presentation of the elements of integrated reporting affect the asymmetry of information and the accuracy of earnings forecast analysis. This study found that only the size of the companies determines the presentation of the elements ofintegrated reporting in the annual report. In addition, this study does not confirm the effect of the presentation of the elements of integrated reporting on the information asymmetry and the earnings forecast analysis accuracy.

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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