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All Journal Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial JAM Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi JOURNAL OF APPLIED BUSINESS ADMINISTRATION Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Manajemen The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Inovasi Penelitian Jurnal Kajian Akuntansi dan Auditing Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi KIAT Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vince Ratnawati
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN FRAUD SCORE MODEL (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Pada Tahun 2015- 2018) Nanda, Salsabila; Vince, Ratnawati; Sem, Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study was aimed to examine the effect of financial target, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO’s picture, dan dualism position on fraudulent financial reporting. The population of this study worebankingcompanies listed on the Indonesian Stock Exchange period 2015to 2018. The determined by purposive sampling method where 29banking companies were used as sample. The total sample is 116 companies. The data source used in the study was the secondary data. Analysis of data is carried out using multiple regression analysis with the program of SPSS version 23 for windows. The result of this research show that financial target and frequent number of CEO’s pictures significantly has a positive effect towards fraudulent financial reporting. While financial stability, external pressure, ineffective monitoring, change in auditor, change in directors,and dualism position does not significantly affect the fraudulent financial reporting.Keywords: Fraudulent Financial Statement, Fraud Pentagon, Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Rationalization, Capability, and Arrogance
The Effect of Foreign Stock Ownership, Quality of Internal Information, and CEO Publicity on Tax Avoidance Annisa, Annisa; Sari, Ria Nelly; Ratnawati, Vince
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.37

Abstract

This research aims to examine and analyze the effect of foreign stock ownership, the quality of internal information, and CEO publicity towards tax avoidance and independent commissioner and audit committee as moderation variables. The research population were manufacture companies listed in Indonesia Stock Exchange periode 2016 until 2018, the number of samples were 192. The technique of taking the samples was by using purposive sampling method by taking samples determined based on certain criteria. Data analysis was conducted by using multiple linear regression model and moderation regression analysis with the assistance of SPSS 23.0 version software. The research results show that foreign stock ownership, the quality of internal information, and CEO publicity has significant effect towards tax avoidance. The result of regression test on moderation variable shows that independent commissioner and audit committee are not moderation variables.
The Factors Affecting Regional Financial Accountability: Organizational Commitment as Moderating Variables (Study on Rokan Hilir District Government OPD) Yulisa, Febri; Ratnawati, Vince; Taufik, Taufeni
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.39

Abstract

This study aims to investigated the effect of government internal control systems, regional financial management information systems and human resource competencies on regional financial accountability. The population in this study were all employees of the regional apparatus of Rokan Hilir Regency. In this study, the sample taken was the Head of regional device organization, Head of regional device organization Financial Subdivision, Treasurer of regional device organization and Accounting Personnel with consideration directly related to financial management and directly involved technically with regional financial accountability. The statistical method used to test the research hypothesis is Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of WarpPLS 5.0 program. The results of this study indicate that government internal control systems, regional management information systems and human resource competencies affect regional financial accountability. Organizational commitment influences the regional financial management information system towards regional financial accountability, but organizational commitment does not affect the government's internal control system and human resource competence towards regional financial accountability.
The Effect of Compensation and Work Environment Towards Budget Manager Performance with Organization Commitment as A Variable of Mediation Wulandari, Windi; Ratnawati, Vince; Taufik, Taufeni
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.41

Abstract

This objective of this studyis to investigate the effect of compensation and work environment on budget managers’ performance. Furthermore, this study also want to investigate the mediating role of organizational commitmen. The population in this study were all OPDs in the Riau Province region in the Indragiri Hilir Regency. The sampling method used in this study was purposive sampling, so as many as 58 OPD (Regional Apparatus Organizations) were obtained as samples. This study uses primary data by distributing questionnaires to heads of regional government organizations, financial administration officials, officials of technical implementation activities, and treasurers of expenditure in each OPD. The statistical method used to test the hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the WarpPLS 6.0 program. The results shows that compensation and work environment directly affect budget managers’ performance.This study also found that organizational commitment mediates the effect of compensation and work environment on budget managers’ performanceThis objective of this studyis to investigate the effect of compensation and work environment onbudget managers’ performance. Furthermore, this study also want to investigate the mediating role of organizational commitmen.The population in this study were all OPDs in the Riau Province region in the Indragiri Hilir Regency. The sampling method used in this study was purposive sampling, so as many as 58 OPD (Regional Apparatus Organizations) were obtained as samples. This study uses primary data by distributing questionnaires to heads of regional government organizations, financial administration officials, officials of technical implementation activities, and treasurers of expenditure in each OPD. The statistical method used to test the hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the WarpPLS 6.0 program. The results shows that compensation and work environment directly affect budget managers’ performance.This study also found that organizational commitment mediates the effect of compensation and work environment on budget managers’ performance
The Effect of Budget Goal Clarity, Internal Control Systems, and Quality Of Human Resources on The Village Chief Performance with Accountability and Organizational Commitment as The Moderating Variables Yanti, Rizkie Wili; Sari, Ria Nelly; Ratnawati, Vince
International Journal of Economic, Business & Applications Vol. 5 No. 1 (2020): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.43

Abstract

This study aims to examine and analyze the effect of budget goal clarity, internal control systems, and quality of human resources on the village chief performance with accountability and organizational commitment as the moderating variables. The population of this study is 218 village chief in Kuantan Singingi Regency. This study applied purposive sampling method and 130 chief villages were selected as a sample. The study used primary data and applied Moderrated Regression Analysis (MRA) by using SPSS 25th version to test the hyphoteses. The result of this study shows that budget goal clarity, internal control systems, and quality of human resources affect the village chief performance. Futhermore, the result shows that accountability and organizational commitment strengthen the effect of budget goal clarity, quality of human resources and internal control systems on the village chief performance.
The Effect Of Job Stress And Work Environment On Tax Auditor Performance: Motivation As A Variable Of Mediation Wijaya, Welly Saputra; Ratnawati, Vince; Andreas, Andreas
International Journal of Economic, Business & Applications Vol. 6 No. 1 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.55

Abstract

This study has several objectives, first to analyze the effect of job stress, work environment and motivation on the performance of tax auditors. Second, analyze the effect of job stress, work environment on the motivation. Third, to analyze the effect of job stress and work environment on the performance of tax auditors after being mediated by motivation. Motivation is expected to have an influence on the performance of tax auditors. The population of this research are 166 tax auditors in the Riau General Directorate Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that job stress does not affect the performance of the tax auditors. Work environment and motivation positively and significantly affect the performance of tax auditors. Job stress and work environment significantly affect the motivation. The last, that motivation does mediate the relationship between job stress and work environment to the performance of tax auditors.
The Effect Of Competence And Utilization Of Information Technology On Tax Auditor Performance With Motivation As Variable Of Moderation Khairani, Soraya; Ratnawati, Vince; Andreas, Andreas
International Journal of Economic, Business & Applications Vol. 6 No. 1 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.56

Abstract

This study has several objectives, first to analyze the effect of competence and utilization of information technology on the performance of tax auditors. Second, analyze the influence of competence and utilization of information technology of tax auditors which is moderated by motivation. The population of this research are 166 tax auditors in the Riau Directorate General Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data. Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that competence and utilization of information technology has significantly affect to performance of the tax auditors. The last, motivation moderates the effect of competence and utilization of information technology to the performance of tax auditors.
Pengaruh Capital Intensity, Gender Diversity, dan Inventory Intensity Terhadap Agresivitas Pajak Shakira Yuliandini; Vince Ratnawati; Supriono
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2009

Abstract

Penelitian berikut dimaksudkan guna mengevaluasi pengaruh Capital Intensity, Gender Diversity, dan Inventory Intensity terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Non-Siklis yang teregistrasi di BEI periode 2019-2022. Penelitian ini menggunakan CETR sebagai metrik untuk menilai agresivitas pajak perusahaan di sektor perindustrian barang konsumsi, sebab CETR secara efektif mempertimbangkan variabel-variabel yang mempengaruhi arus kas dan kewajiban pajak aktual. Penelitian berikut memanfaatkan pendekatan purposive sampling, maka memanfaatkan sampel sejumlah 24 perusahaan. Penelitian berikut memanfaatkan analisis regresi linier berganda yang dilakukan melalui pemanfaatan perangkat lunak SPSS 26. Temuan penelitian menegaskan bahwasanya Capital Intensity berdampak signifikan akan Agresivitas Pajak, dengan nilai signifikansi sejumlah 0.001 kurang dari 0.05. Gender Diversity berdampak signifikan akan Agresivitas Pajak, dengan nilai p-value sejumlah 0,000 menegaskan bahwasanya signifikansi secara statistik pada taraf 0,05. Intensitas Persediaan tak berdampak akan Agresivitas Pajak, yang ditunjukkan dengan nilai signifikansi sejumlah 0,886 melebihi 0,05.
Faktor Yang Mempengaruhi Financial Distress Dengan Enterprise Risk Management Sebagai Variabel Moderasi Sitanggang, Tiofanni; Ratnawati, Vince; Kamaliah
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6272

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel-variabel seperti dewan komisaris independen dan leverage terhadap financial distress dengan enterprise risk management sebagai variabel moderasi pada perusahaan Sektor Perdagangan Besar Dan Perdagangan Eceran yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Populasi dalam penelitian ini adalah Perusahaan Subsektor Perdagangan Besar dan Perdagangan Eceran yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021, dengan penarikan sampel dalam penelitian ini menggunakan metode sampling jenuh sehingga diperoleh 50 perusahaan yang memenuhi kriteria penelitian. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dan moderated regression analysis. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan leverage berpengaruh terhadap financial distress dan enterprise risk management tidak berhasil memoderasi hubungan antara dewan komisaris independen dan leverage terhadap financial distress. Dalam penelitian ini peneliti memodifikasi status variabel sales growth menjadi variabel kontrol dan enterprise risk management menjadi variabel moderasi.
The Influence of Competence and Professional Skepticism on Auditor Performance: Self-Efficacy as a Mediator and Spiritual Quotient (SQ) as a Moderator Abdi Bhayangkara; Ratnawati, Vince; Hardi
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6394

Abstract

This study examines the relationships between competence, professional skepticism, and self-efficacy as a mediator of auditor performance, with the moderating role of Spiritual Quotient (SQ). Conducted at the Inspectorate of the Provincial Government of Riau with 106 auditors, the research utilized Structural Equation Modeling (SEM) via Smart PLS 4 for data analysis. The findings reveal that self-efficacy mediates the relationship between competence and skepticism on auditor performance, while SQ moderates the link between competence and performance. This study deepens understanding of the dynamics affecting auditor performance, highlighting the critical roles of self-efficacy and SQ. The results offer significant theoretical and practical implications for auditing, providing a foundation for future research.
Co-Authors ', Rusli ', Supriono Abd. Rasyid Syamsuri Abdi Bhayangkara Aditya, Ritonga Nugraha Afrina Afrina Al Azhar L Al Azhar L Al-azhar A Alfiati Silfi Aminuyati Amir Hasan Andreas Andreas Andreas Andreas Andreas Andreas Anisyah, Fitri Annisa Annisa Annisa Annisa Anriva, Della Hilia Arhdum, Zioldy Atika Faizah Azhari Sofyan Azwir Nasir Azwir Nasir Bayu Adriantama Bella Suhendra Brinton Sahala Caesar Arif Budiman Charli Andreas Saragih, Charli Andreas Cherryl Berthania Andaristha Manurung Christina Vionita Dana Fasily Dea Mayang Nabilah, Dea Mayang Deddy Candra Delia - Dhyta Maya Angraeny Dian Putri Manulang Edfan Darlis Eka Fitri Nor Nor Wahyuni Eka Hariyani Eka Haryani, Eka Eko Susilo Haryadi, Eko Susilo Elisabet Simanungkalit Emrinaldi Nur Emrinaldi Nur DP ' Emrinaldi Nur DP, Dian Wahyuni Emrinaldi Nur, Emrinaldi Endang Sri Wahyuni Enni Savitri Erica Magdalena Fakhri - Fauzan Effendi Febri Yulisa Febri Yulisa Ferby Mutia Edwy fitri yunina Fitriani Fitriani Fitrio Ramadhani Fristy, Anne Monika Gusharita, Ulpa Hardi Hasby, Hasby Hendita Habeahan, Hendita Heriansyah, Muhammad Iqbal Hiqmah Apriliano Ramadhan Hirdri Azelya Lestari Sembiring Hutabarat, Roy Hendra Ilham Mawardi Imam Fadli, Imam Indra Wijaya Kusuma Inten, Nestiti Gemi Joni Iskandar Julita Julita Julita Julita Julita Kadir, Siti Naimah Kamaliah Kamaliah ' Kamaliah Kamaliah, Kamaliah Karolus Timotius Ketut Tirtayasa Khairani, Soraya Khairunnisa, Novita Lamido, Ivan Lastri Lastri Lidya Elfrina Lilisen Lilisen Liza Fiona Liza Fiona M. Rasuli Mastipa Hany Hutasuhut Mayla Khoiriyah Mega Fatmawati Siagian Mei Sari Simatupang Meilda Wiguna Mela, Nanda Fito Melvi Olinda Merrisa Susanti Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Fazli Muhammad Rivai Mustika ' Nanda, Fito Nanda, Salsabila Napitupulu Benget Nasrizal Akbar Nasrizal Nasrizal Ningrum Khairani Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Novita Indrawati Novita Saulina Br Situmorang Novri Yanti Nurazlina ' Nurhanimah Odiatma, Fajar Oetary Triyani Oktaviani, Rona Naula Paulus Sem Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Putri, Hidayatna Raharjo, Niko Dwi Razelia Keishari Agita Sembiring Redian Mulyadati Rhana Sasqia Hibatulwassi Rheny Afriana Hanif Ria Nelly Sari Ria Yunita, Ria Ricardo, Ricardo Ridho Kurniawan Rilian Pratama Rina Lesmanasari Rinda Fithriyana Rio Steven Riska Natariasari Rita Anugerah Rita Anugerah Riza Lestari Rizkie Wili Yanti Rosfariana Marbun Rudi Panca Putra Panggabean Ruhul Fitrios Rusli ' Rusli - Ruth Novita Andriani Salsabila Nanda SATRIYAS ILYAS Savina Swari Arizoni Sa’diah, Naila Selfira Ivani Sem Paulus Silalahi Sem, Paulus Shakira Yuliandini Shelly Novitasari Silvi, Alfiati Sitanggang, Tiofanni Sonia, Dewi Puspita Soraya Khairani Sri Mala Afni Starga Lamora Suci Asral Sukma Suhadi, Jhon Sulaiman Akbar Sundari Setia Wardani Supriono Supriono ' Susilatri ' Susilatri Susilatri Susilatri Susilatri, Susilatri Syahbana, Khairuni Taufeni Taufik Thania, Sastra Tamara Thesa Refgia Tyas Pramesti Vina Novita Vinna Marthadilova Walmi Sholihat Wardah Ainun Matondang Welly Saputri Wijaya Wendi Adha Weni Nirmala Sari Wijaya, Welly Saputra Wijayanti, Etri Windah Lestari Sidabalok Windi Wulandari Wisti, Rizky Fitria Yanti, Rizkie Wili Yanti, Rizkie Wili yesi muthia basri Yesi Mutia Yesi Mutia Basri Yesi Mutia Basri Yessi Arisandi Yessi Mutia Basri Yuanna Try Selvi Yuneita Anisma Zarefar, Arumega Zulfardiansyah NS zurman, zurman