Article Per Year (5 Year)
p-Index From 2021 - 2026
5.181
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 Daya Saing : Jurnal Ilmu Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) 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
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 : 87 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 87 Documents
Search

 5   6   7   8   9 
PENGARUH UMUR PERUSAHAAN, OPINI AUDIT, REPUTASI KAP, DAN KOMPLEKSITAS OPERASI TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BEI 2021-2023) Sari, Dewi Permata; Indrawati, Novita; Afifah, Ulfa
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study was conducted to determine the effect of company age, audit opinion, reputation ofpublic accounting firms, and complexity of operations on the timeliness of financial reportsubmission in energy sector companies listed on the Indonesia Stock Exchange. This study applieda quantitative study using secondary data. The population in this study were all energy companieslisted on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The research sample wasselected using the purposive sampling method, so that the sample obtained was 55 samples. Datawere obtained from annual financial reports obtained through the official website of the IndonesiaStock Exchange and other related websites. The data analysis technique used in this study wasdescriptive statistics with the help of SPSS (Statistic Package for Social Science) software version25. The results of the study showed that the independent variables, namely company age,reputation of public accounting firms, and complexity of operations had no significant effect onthe timeliness of financial report submission. Meanwhile, the audit opinion variable showed asignificant effect on the timeliness of financial report submission.Keywords: Company Age, Audit Opinion, Public Accounting Firm Reputation, OperationalComplexity, and Timeliness of Financial Report Submission
PENGARUH PROFITABILITAS, SOLVABILITAS, PERGANTIAN AUDITOR TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Santri, Erlisa; Indrawati, Novita; Humairoh, Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 2 (2025): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine the influence of profitability, solvency, and auditorchange on audit delay, with company size as a moderating variable. The dataused in this study are secondary data. The sampling technique used was purposivesampling, resulting in 101 companies with a four-year observation period,resulting in a total sample of 156. Data analysis techniques used were multiplelinear regression analysis and moderated regression analysis (MRA) using SPSS26 software. The results concluded that profitability, solvency, and auditor changehad no effect on audit delay. Company size did not moderate the effect ofprofitability, solvency, and auditor change on audit delay.Keywords: Profitability, Solvency, Auditor Change, Company Size, and AuditDelay
ANALISIS TEKNIKAL PERBANDINGAN PERGERAKAN HARGA SAHAM INDIVIDUAL PADA SAHAM BADAN USAHA MILIK NEGARA KARYA SEBELUM DAN SESUDAH REGULASI LEMBAGA PENGELOLA INVESTASI Prayetno, Prayetno; Kamaliah, Kamaliah; Indrawati, Novita
Jurnal Daya Saing Vol. 8 No. 2 (2022): Kinerja SDM, Strategi UMKM, dan Dinamika Keuangan Perusahaan di Era Pemulihan E
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v8i2.884

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis perbandingan harga saham individu perusahaan BUMN Karya yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan sesudah regulasi Lembaga Manajemen Investasi (LPI) dengan indikator grafik candlestick, moving average, seri Fibonacci dan logika fuzzy melalui uji statistik. Jenis penelitian ini adalah event study, yang mempelajari reaksi pasar terhadap suatu peristiwa, yaitu berlakunya peraturan Lembaga Pengelola Investasi (LPI). Lembaga Pengelola Investasi (LPI) yang merupakan lembaga yang memiliki kewenangan khusus untuk mengelola investasi pemerintah pusat melalui Undang-Undang Nomor 11 Tahun 2020. Keberadaan LPI diharapkan dapat menjadi mitra strategis dan dapat memberikan kemudahan bagi investor dalam berinvestasi di Indonesia. Periode jendela yang digunakan adalah 30 hari perdagangan, yaitu 15 hari sebelum peristiwa dan 15 hari setelah peristiwa. Populasi yang digunakan adalah seluruh harga saham BUMN Karya di Bursa Efek Indonesia, dengan teknik pengambilan sampel menggunakan sampling jenuh sehingga seluruh anggota populasi digunakan sebagai sampel. Pengumpulan data menggunakan metode dokumentasi, dengan menelusuri pergerakan harga masing-masing perusahaan BUMN Karya dari situs resmi Bursa Efek Indonesia (BEI). Metode analisis dilakukan dengan uji One Way Anova. Hasil penelitian dengan menggunakan alat uji one way anova menunjukkan bahwa terdapat perbedaan reaksi harga rata-rata individu BUMN Karya yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan sesudah pemberlakuan peraturan Lembaga Pengelola Investasi (LPI). dengan indikator grafik candlestick, rata-rata bergerak. , Fibonacci retracement dan logika fuzzy. Secara teknikal grafik candlestick dapat dijadikan sebagai acuan dalam memprediksi pergerakan harga saham kedepannya dengan sangat baik. Sedangkan moving average bagus untuk trading dalam jangka panjang. Indikator moving average dan Fibonacci retracement secara teknis dapat digunakan sebagai acuan dalam memprediksi dan menentukan target yang diharapkan dari pergerakan harga saham di masa depan bagi investor dalam mengambil strategi investasi saham. Indikator logika fuzzy, jika pola menunjukkan oversold dalam kisaran support (sebagai sinyal beli), dapat digunakan sebagai sinyal untuk membeli saham dan menjual saham dalam keadaan jenuh beli di kisaran resistance sebagai sinyal jual.
ANALISIS VALUE FOR MONEY PADA EVALUASI KELAYAKAN INVESTASI INFRASTRUKTUR PUBLIK KERJASAMA PEMERINTAH BADAN USAHA SISTEM PENYEDIAAN AIR MINUM KOTA PEKANBARU (KPBU SPAM KOTA PEKANBARU) Haryadi, Ananda; Rokhmawati, Andewi; Indrawati, Novita
Jurnal Daya Saing Vol. 8 No. 3 (2022): Kinerja Organisasi, Pendidikan, dan Transformasi Manajemen di Era Disrupsi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v8i3.960

Abstract

Pemerintah terus melakukan percepatan pembangunan infrastruktur publik dengan segala keterbatasan yang ada, sehingga pemerintah memilih untuk melibatkan pihak swasta dalam skema KPBU. SPAM Kota Pekanbaru diharapkan mampu melayani kebutuhan air bersih Kota Pekanbaru dengan kapasitas 750 lpd dengan estimasi investasi Rp 750 miliar yang mencakup 5 kecamatan. Fokus penelitian ini adalah untuk menjelaskan bagaimana investasi skema SPAM Kota Pekanbaru dievaluasi agar tujuan pembangunan infrastruktur publik mencapai manfaatnya. Penelitian ini merupakan penelitian kuantitatif komparatif dengan studi kasus menggunakan metode Monte Carlo, Value for Money, dan T-Test. Hasil penelitian menunjukkan perbandingan alokasi risiko pemerintah akan menanggung semua risiko termasuk risiko peningkatan biaya operasional dan pemeliharaan sebesar 345.289 miliar dengan total 670.084 miliar, dengan pengadaan skema KPBU risiko biaya tersebut dialihkan ke mitra swasta. VfM yang diperoleh dalam proyek tersebut sebesar Rp589.537 miliar.
Factors Influencing the Interest of MSME Actors in the Implementation of Mobile-Based Accounting Applications in Bengkalis Regency Susanti, Annisa Rezki; Nasrizal, N.; Indrawati, Novita
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2051

Abstract

The increase in the number of Micro, Small, and Medium Enterprises (MSMEs) is driven by personal economic pressures such as layoffs, government support through programs such as KUR and PEN as well as easy access to technology, and changes in market needs that utilize digitalization and the quality of local products. The MSME sector is also a major pillar of the economy because it absorbs a large workforce and contributes significantly to GDP. The interest of MSME actors in using mobile-based accounting applications can be explained by the UTAUT theory. The sample in this study was 83 MSMEs in Bengkalis Regency, which are categorized as small and medium enterprises. The data collection technique was carried out through the distribution of closed questionnaires designed based on indicators. Data analysis used Structural Equation Modeling (SEM) to test direct and indirect relationships between variables. The results showed that performance expectations significantly influenced the interest of MSME actors. Effort expectations significantly influenced the interest of MSME actors. Social factors significantly influenced the interest of MSME actors. Facilitating conditions did not significantly influence the interest of MSME actors. Technology anxiety significantly influenced the interest of MSME actors. Risk perception does not have a significant effect on the interest of MSME actors.
WHEN GOVERNANCE MATTERS: HOW GOOD CORPORATE GOVERNANCE CONDITIONS FINANCIAL DISTRESS IN INDONESIAN BANKS Indrawati, Novita; Darlis, Edfan; Yasni, Hariadi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.245-259

Abstract

This study examines the effects of Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Corporate Social Responsibility (CSR) on financial distress in Indonesian banks during 2021–2024, with Good Corporate Governance (GCG) as a moderating variable. Financial distress is measured using the Grover model, and the hypotheses are tested through regression and Moderated Regression Analysis (MRA). The results show that CAR significantly reduces the probability of financial distress, while NPL has no significant effect. CSR is found to increase financial distress in the short term, indicating that sustainability initiatives may generate immediate financial pressure. GCG does not moderate the CAR–distress relationship, but it weakens the effect of NPL and strengthens the effect of CSR on financial distress. This study contributes by highlighting governance as a conditional mechanism rather than a universal buffer against financial risk. It demonstrates that governance interacts differently with capital structure, credit risk, and strategic CSR decisions in post-pandemic banking conditions. Practically, banks should align capital management and CSR strategies within strong governance frameworks to mitigate financial vulnerability.
DAMPAK PENERAPAN KEBIJAKAN FULL CALL AUCTION TERHADAP VOLATILITAS HARGA DAN LIKUIDITAS SAHAM PADA SAHAM YANG MASUK DALAM PAPAN PEMANTAUAN KHUSUS DI BURSA EFEK INDONESIA Ramadhan, Wahyu Dio; Halim, Edyanus Herman; Indrawati, Novita
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/s7t6mr17

Abstract

Penelitian ini menganalisis dampak penerapan kebijakan Full Call Auction (FCA) pada saham-saham Papan Pemantauan Khusus di Bursa Efek Indonesia dengan fokus pada perubahan volatilitas harga dan likuiditas saham sebelum dan sesudah kebijakan diberlakukan. Menggunakan metode event study dengan jendela observasi 15 hari perdagangan serta sampel 61 saham aktif, penelitian mengukur volatilitas dengan High-Low Volatility Estimator dan likuiditas dengan rata-rata volume perdagangan harian, kemudian diuji menggunakan Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan tidak terdapat perbedaan signifikan pada volatilitas (p = 0,110) maupun likuiditas (p = 0,367) setelah penerapan FCA, meskipun secara deskriptif terjadi penurunan volatilitas sekitar 10% dan volume perdagangan sekitar 40%. Temuan ini mengindikasikan bahwa kebijakan FCA belum memberikan dampak signifikan terhadap kualitas pasar dan lebih berfungsi sebagai instrumen tata kelola serta perlindungan investor pada tahap awal implementasinya.
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 Hariadi Yasni, 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 Nasrizal, N. 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, Gunawan Hutomo Mandala Rahmah, Siti Susanti Rahmawati, Anisa Jasni Ramadani, Suci Ramadhan, Wahyu Dio 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 Susanti, Annisa Rezki 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