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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 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
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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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SKEPTISME AUDITOR SEBAGAI MODERASI PENGARUH KOMPETENSI, INDEPENDENSI DAN INTEGRITAS PADA KUALITAS AUDIT KEPATUHAN : AUDITOR SKEPTISM AS A MODERATION OF THE INFLUENCE OF COMPETENCY, INDEPENDENCE AND INTEGRITY ON COMPLIANCE AUDIT QUALITY Rika, Basse Upi; Andreas, Andreas; Indrawati, Novita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.573-596

Abstract

This study aims to examine and analyze the effect of competence, independence and integrity on compliance audit quality moderated by auditor skepticism in the Inspectorate apparatus throughout Riau Province. The population in this study amounted to 297 respondents with a sample of 171 respondents. The research method was carried out by survey using a questionnaire. The data analysis used in this study is the Warp PLS Structural Equation Modeling (SEM).The results of the research hypothesis testing show that competence, independence and integrity have a positive effect on compliance audit quality. There is a significant influence of auditor skepticism in moderating auditor competence, independence and integrity on compliance audit quality. Based on this research, the theoretical implications can provide a stronger consideration of previous research and the theory that has been explained. One of the managerial implications in this study is that it is hoped that the Inspectorate auditors throughout Riau Province in carrying out compliance audits can maintain a code of ethics as auditors so that they always produce quality compliance audits.
Pengaruh Bonus, Pembiayaan Utang, Penghindaran Pajak dan Pertumbuhan Laba Terhadap Kualitas Laba Desi Andrianti; Novita Indrawati; Al Azhar L; Rofika; Zirman
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

This study aims to determine the effect of bonuses, debt financing, tax avoidance, dan profit growth on earnings quality in 2017-2021 companies (Study of Manufacturing Companies listed on the Indonesia Stock Exchange). This research uses quantitative research methods. Sources of data that researchers use is secondary data. The secondary data that the researcher uses are in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange which are obtained through the links www.idx.co.id and related websites other. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020, totaling 220 companies. The sampling technique used in this article is purposive sampling with a total of 65 companies with 5 years and a total of 325 company data. The analytical method used in this research is multiple regression analysis using IBM SPSS Statistics Ver.  27. Based on the results of the study, debt financing and tax avoidance have an effect on earnings quality, while bonuses and profit growth have no effect on earnings quality.
Mitigasi Terjadinya Kecurangan di Sektor Pemerintahan Melalui Perspektif Fraud Hexagon Theory Dwi Putra, Muhammad Nanda; Basri, Yesi Mutia; Indrawati, Novita
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.768 KB) | DOI: 10.32424/1.sar.2021.6.2.5583

Abstract

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.
ANALISIS MODEL DINAMIS TRADE-OFF THEORY PADA STRUKTUR MODAL PERUSAHAAN KONSTRUKSI DI BURSA EFEK INDONESIA Garnadi, M Ilham; Halim, Edyanus Herman; Indrawati, Novita
Jurnal Daya Saing Vol. 9 No. 2 (2023): Transformasi Kinerja SDM, Perilaku Konsumen, dan Strategi UMKM di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v9i2.1239

Abstract

Struktur modal merupakan bagian penting bagi perusahaan dalam penentuan sumber dana yang digunakan untuk operasional perusahaan. Salah satu teori dari struktur modal adalah Trade-off theory. Teori ini memanfaatkan penggunaan utang sebagai sumber pendanaan. Variabel yang digunakan dalam pengukuran trade-off theory ini yaitu, lagged leverage, profitabilitas, likuiditas, tangibility, non-debt tax shield, dan ukuran perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh dari tiap variabel terhadap pembentukan struktur modal oleh perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) serta menguji perbedaan speed of adjustment antara sub sampel underlevered dan overlevered. Sampel penelitian ini ditentukan dengan metode purposive sampling dan diperoleh 7 perusahaan konstruksi selama periode 2012-2021. Hasil dari penelitian ini menunjukkan bahwa lagged leverage dan tangibilitas berpengaruh positif terhadap pembentukan struktur modal perusahaan. Variabel Non-debt tax shield bepengaruh negatif dalam pembentukan strukutur modal. Sedangkan profitabilitas, likuiditas dan tangibilitas tidak berpengaruh terhadap pembentukan leverage perusahaan.
PENGARUH CASH RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN DENGAN RISIKO BISNIS SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan Kompas 100 Di Bursa Efek Indonesia Tahun 2016-2020) Anggrainy, Mely; Gusnardi, Gusnardi; Indrawati, Novita
Jurnal Daya Saing Vol. 9 No. 3 (2023): Kinerja SDM, Perilaku Konsumen, dan Dinamika Keuangan Perusahaan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v9i3.1365

Abstract

Tujuan dari investor menanamkan dananya pada perusahaan adalah untuk mendapatkan tingkat kembalian atau pendapatan dalam bentuk dividen. Kebijakan dan pembayaran dividen berpengaruh pengaruh terhadap para pemegang saham dan bagi perusahaan yang akan membayar dividen. Kesulitan dalam pembayaran dividen secara berkala dan stabil banyak dialami perusahaan yang terdaftar di bursa efek indonesia. Hal ini disebabkan karena dividen yang dibayarkan kepada pemegang saham mengalami perubahan setiap tahunnya atau fluktuasi, padahal pihak investor lebih menyukai saat memperoleh kembalian investasi berupa dividen yang stabil. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh cash ratio, debt to equity ratio, return on asset dan ukuran perusahaan terhadap kebijakan dividen. Kemudian untuk menguji dan menganalisis pengaruh risiko bisnis pada pengaruh cash ratio, debt to equity ratio, return on asset dan ukuran perusahaan terhadap kebijakan dividen. Dalam penelitian ini yang menjadi populasi adalah perusahaan indeks kompas 100 yang terdaftar di bursa efek indonesia pada tahun 2016 sampai tahun 2020. Dari jumlah populasi tersebut, sampel ditentukan dengan teknik purposive sampling, sehingga sampel dalam penelitian ini sebanyak 49 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan. Tenik analisis data menggunakan regresi berganda dan moderated regression analysis (MRA). Hasil penelitian membuktikan cash ratio tidak berpengaruh signifikan terhadap kebijakan dividen. Kemudian debt equity ratio terbukti berpengaruh negatif signifkan terhadap kebijakan dividen. Selanjutnya Return on asset berpengaruh signifkan terhadap kebijakan dividen. Ukuran perusahaan berpengaruh signifkan terhadap kebijakan dividen. Sementar itu risiko bisnis tidak memoderasi pengaruh cash ratio terhadap kebijakan dividen. Risiko bisnis mampu memoderasi pengaruh debt equity ratio, return on asset dan ukuran perusahaan terhadap kebijakan dividen. Kata Kunci: Cash ratio, Debt To Equity Ratio, Return On Asset, Ukuran Perusahaan, Risiko Bisnis dan Kebijakan Dividen Abstract. The purpose of investors investing their funds in the company is to get a rate of return or income in the form of dividends. Dividend policies and payments have an effect on shareholders and for companies that will pay dividends. Difficulties in paying dividends on a regular and stable basis are experienced by many companies listed on the Indonesian stock exchange. This is because the dividends paid to shareholders change every year or fluctuate, even though investors prefer to get a stable dividend return on their investment. This study aims to examine and analyze the effect of cash ratio, debt to equity ratio, return on assets and firm size on dividend policy. Then to test and analyze the effect of business risk on the effect of cash ratio, debt to equity ratio, return on assets and firm size on dividend policy. In this study, the population was Kompas 100 index companies listed on the Indonesian stock exchange from 2016 to 2020. From the total population, the sample was determined by purposive sampling technique, so the sample in this study was 49 companies. The technique of data analysis used multiple regression and moderated regression analysis (MRA). The results of the study prove that the cash ratio has no significant effect on dividend policy. Then the debt equity ratio proved to have a negative and significant effect on dividend policy. Furthermore, return on assets has a significant effect on dividend policy. Firm size has a significant effect on dividend policy. Meanwhile, business risk does not moderate the effect of the cash ratio on dividend policy. Business risk is able to moderate the effect of debt equity ratio, return on assets and firm size on dividend policy. Keyword : Cash ratio, Debt To Equity Ratio, Return On Assets, Company Size, Business Risk and Dividend Policy
THE Pengaruh Profitabilitas, Likuiditas dan Corporate Governance Terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Variabel Moderating Iqbal Ramadhan, M; Nasir, Azwir; Indrawati, Novita
Bahtera Inovasi Vol 7 No 1 (2023): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v7i1.5177

Abstract

This study aims to examine and analyze the effect of profitability, liquidity, the audit committee and the board of directors on the disclosure of the sustainability report with firm size as a moderating variable. The population of this research are basic materials and energy companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection was done by using purposive sampling, the number of samples was 57 companies. Data analysis using SPSS version 25 software. The results of this study indicate that profitability, liquidity, audit committee and the board of directors have a significant influence on the disclosure of the sustainability report. The size of the company is able to strengthen the influence of profitability and the board of directors on the disclosure of the sustainability report, but cannot moderate the effect of liquidity and the audit committee on the disclosure of the sustainability report.
Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia Nurmayanti, Poppy; Indrawati, Novita; DP, Emrinaldi Nur
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.25664

Abstract

This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial reportpreparation and mechanism in companies, especially in selecting and appointing top-level executive.
The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting Case of Indonesia Indrawati, Novita
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.5843

Abstract

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.
The Role of Internal Corporate Governance Mechanism in Accounting Conservatism Nur, Mardiani; Anugerah, Rita; Indrawati, Novita
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i1.13792

Abstract

AbstractObjective This study aims to analyze the influence of internal mechanisms (independent commissioner, ownership structure and audit committee) on accounting conservatism in mining companies listed on the Indonesia Stock Exchange for the period of 2015-2017.Design/methodology Secondary data in the form of financial statements are collected from the sub-sector companies in mining industry from the Indonesian capital market directory (ICMD). The data is taken from companies listed in Indonesia stock exchange for the period of 2015-2017. Samples are determined by using purposive sampling method and are selected based on certain considerations or criteria. The analysis model used in this study is path analysis.Results The results of this study prove that independent commissioners, ownership structures and audit committees have a positive effect on accounting conservatism.Research limitations/implications This study is perhaps limited in the number of variables used to test the model. There may be other variables that affect accounting conservatism so that further studies can extend this study by utilizing more variables.
The Importance of Social Entrepreneurship Orientation and Social Salience on Hospital Performance: The Mediating Role of Business Planning Haira, Diana; Sari, Ria Nelly; Indrawati, Novita
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.233

Abstract

The purpose of this study is to discover the internal resources that have a significant impact on the performance of social enterprises. This study is quantitative research. The population in this study is a hospital in Pekanbaru City, Riau Province, Indonesia. Twenty-nine hospitals were taken as samples for the study using a purposive sampling technique. SEM-PLS was used to evaluate the data obtained. The result showed that hospital performance was significantly influenced by social entrepreneurship orientation and business planning. Although social salience has a considerable impact on the hospital's social performance, it has no direct impact on its financial performance. This finding reflects the hospital's current state as a complicated organization with challenges balancing financial and social performance. Business planning acts as a mediator that significantly affects the relationship between resources and hospital performance. Therefore, the complexity of the hospital hybrid business requires business planning to balance the two performances. These findings can help hospital management determine the hospital’s strategic direction and provide model guidance for hospital investors, policymakers, and researchers.
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