Alfiati Silfi
Fakultas Ekonomi dan Bisnis Universitas Riau

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Beliefs about knowledge sebagai pemediasi antara pengaruh personality factor terhadap academic performance Alfiati Silfi
SYNERGY: Jurnal Bisnis dan Manajemen Vol 1, No 2 (2021)
Publisher : Pelantar Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.539 KB) | DOI: 10.52364/synergy.v1i2.10

Abstract

The objective of the study is to investigate the influence between personality factors towards Academic performance with Beliefs about knowledge as Mediated. Personality factors consist of five dimensions of personality known as The Big Five Personality. Then, the academic Performance uses Grade Point Average (GPA). The sample in this study is from 250 accounting students at several uiversities in Indonesia. Data were analyzed with SPSS by regression analysis to examine the influence of Personality factors towards Academic Performance. The result shows that all hypotheses are eaccepted.
Kecerdasan emosional sebagai pemoderasi pada faktor-faktor yang mempengaruhi kecurangan akuntansi Alfiati Silfi; Devi Savitri; Astrid Faradisty
SYNERGY: Jurnal Bisnis dan Manajemen Vol 2, No 1 (2022)
Publisher : Pelantar Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.325 KB) | DOI: 10.52364/synergy.v2i1.12

Abstract

The objective of the study is to investigate the influence between Asymetry information, Compensation suitable and Organization culture ethic toward Accounting fraud with Emotional Intelligence as Moderated variable. The sample in this study is from 89 respondents at OPD of Indragiri Hulu goverment  in  Riau  province. Data were analyzed with SPSS by regression analysis and Moderated Regression Analaylis to examine the influence of Asymetry information, Compensation suitable and Organization culture ethic toward Accounting fraud. The result shows that hypotheses 1, 2 and 3 are eaccepted. But the hypotheses 4, 5 and 6 are not accepted.  
Pengaruh kompetensi, independensi, pengalaman kerja, dan skeptisisme profesional terhadap kualitas audit dengan etika auditor sebagai pemoderasi (studi empiris pada kantor perwakilan badan pengawasan keuangan dan pembangunan Provinsi Riau) Hutami Dwi Kusuma; Alfiati Silfi; Fajar Odiatma
SYNERGY: Jurnal Bisnis dan Manajemen Vol 2, No 2 (2022)
Publisher : Pelantar Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.067 KB) | DOI: 10.52364/synergy.v2i2.22

Abstract

This study aims to examine the effect of competence, independence, work experience, and professional skepticism on audit quality with auditor ethics as moderating at the Representative Office of the Financial and Development Supervisory Agency of Riau Province. This research is a quantitative research that uses primary data with a questionnaire instrument. The population in this study were all internal auditors who worked at the Representative Office of the Financial and Development Supervisory Agency of Riau Province. The research sample was selected using the non-probability sampling method , the research sample obtained was as many as 53 respondents.software (Statistical Package for Social Science) version 25. The results showed that the independent variables, namely competence, independence, work experience, and professional skepticism had an effect on the dependent variable, namely audit quality. And the moderating variable, namely auditor ethics, is known to not moderate the effect of competence, independence, work experience, and professional skepticism on audit quality
Budaya organisasi sebagai pemoderasi pengaruh antara asimetri informasi, ketaatan aturan akuntansi, dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi (Studi empiris pada OPD Kabupaten Indragiri Hulu) Alfiati Silfi; Nita Wahyuni
SYNERGY: Jurnal Bisnis dan Manajemen Vol 1, No 1 (2021)
Publisher : Pelantar Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.826 KB) | DOI: 10.52364/synergy.v1i1.4

Abstract

This study aims to examaine the effect of Organizational Culture as moderated variable for influencing the relationship among Asymetri Information, Complience with Accounting Rules, the Suitability Compensation toward accounting fraud.The sample used in this study is there are agencies in Indargiri Hulu. Collecting data through a questionnaire survey method.The data analysis used multiple regression analysis with SPSS. The result showed that Asymetri Information has significant effect to Accounting Fraud. But the othervariables like compliance with accounting rules, suitable compensation did not influence the accounting fraud. The moderated analysis shows that there was no significant effect of Organization Culture to moderate the relationship between Asymetri Information, Complience with Accounting rules, Suitable Compensation toward Accounting Fraud.
Pengaruh Penerapan Sitem Informasi Akuntansi, Prtisipasi Penyusunan Anggaran, Pengawasan Fungsional, Komitmen Organisasi dan Budaya Organisasi terhadap Kinerja Instansi Pemerintah Daerah Adinda Mutia; Alfiati Silfi; Meilda Wiguna
SYNERGY: Jurnal Bisnis dan Manajemen Vol 3, No 1 (2023)
Publisher : Pelantar Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/synergy.v3i1.29

Abstract

This research is an empirical study that aims to test and prove the effect of applying accounting information systems, budgeting participation, functional oversight, organizational commitment, and organizational culture on the performance of local government agencies. This research was conducted in 44 OPDs in Pekanbaru City. The data used is primary data with questionnaire data sources. The sample for this study was 108 respondents using the saturated sample method, but only 93 (86.11%) respondents who filled out the questionnaire completely and could be processed. The analytical tool used in this research is using the SPSS program. Based on the analysis and testing of the partial t test hypothesis, it can be concluded that for variables (1) Application of Accounting Information Systems, (2) Participation in Budgeting, (3) Functional Supervision, (4) Organizational Commitment, and (5) Organizational Culture Has a Significant Influence Against the Performance of Local Government Agencies.