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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

Unknown Affiliation

Author-ID : 358620

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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Pengaruh Pengetahuan Teknologi Informasi, Pemanfaatan Teknologi Informasi, Dan Faktor Kesesuaian tugas-teknologi terhadap kinerja akuntan Internal Nasrizal Akbar; Vince Ratnawati; Vina Novita
Jurnal Ekonomi Vol 18, No 02 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan teknologi informasi,pemanfaatan teknologi informasi, faktor kesesuaian tugas-teknologi, dan tingkatkepercayaan akuntan mengenai teknologi sistem informasi yang baru terhadapkinerja akuntan internal pada perbankan di Pekanbaru.Data pada penelitian ini dikumpulkan dengan menggunakan metode survey denganbantuan instrumen penelitian berupa kuesioner yang berjumlah 105 lembar yangdisebarkan langsung pada 35 bank yang ada di Pekanbaru yang ditujukan kepadaakuntan internal yang bekerja pada bank tersebut. Data pada penelitian ini akandianalisis dengan menggunakan regresi linear berganda dengan bantuan softwareSPSS versi 12.0. Pengujian hipotesis pada penelitian ini dilakukan secara parsial (menggunakan uji t).Hasil penelitian menunjukkan bahwa variabel pengetahuan teknologi informasi,faktor kesesuaian tugas-teknologi, dan tingkat kepercayaan akuntan mengenaiteknologi sistem informasi yang baru masing-masing berpengaruh signifikanterhadap kinerja akuntan internal, sedangkan variabel pemanfaatan teknologiinformasi tidak berpengaruh signifikan terhadap kinerja akuntan internal.

Pengaruh Tıngkat Pendidikan, Pelatihan, Pengalaman Kerja terhadap Kinerja Pemeriksa Pajak pada Kanwil DJP Riau dengan Kompensasi Finansial sebagaı Variabel Pemoderasi Fitriani Fitriani; Vince Ratnawati; Alfiati Silfi
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The objectives of this research are to investigate the effect of education levels, training, work experience on the tax examiners performance at the regional office of directorate general of taxes Riau. This study also investigate the moderating role of Financial Compensation. The data were obtained from a questionnaire and the samples 147 respondens who are tax examiners in Regional Office of Directorate General of Taxes Riau. Data processed using multiple linear regression analysis and moderate regression analysis of IBM SPSS Version 21. The results showed that the level of education, training, work experience affect the performance of tax examiners at the Regional Office of Directorate General of Taxes Riau with Pvalue < alpha 0.05 value of 0.000, 0.002, 0.000. Financial compensation moderates the effect of education and work experience on the performance of tax examiners with Pvalue < alpha 0.05 values of 0.030 and 0.026. However, financial compensation does not moderates the effect of training on the performance of tax examiners with Pvalue > 0.05, values of 0.243.

ANALISIS PENGARUH KENAIKAN HARGA BAHAN BAKAR MINYAK (BBM) TERHADAP PERGERAKAN HARGA SAHAM (SEMINGGU SEBELUM DAN SESUDAH KENAIKAN BBM) TAHUN 2013 Rinda Fithriyana '; Emrinaldi Nur DP '; Vince Ratnawati '
Jurnal Ekonomi Vol 22, No 3 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mengetahui perbedaan harga saham, abnormal return, value saham, volume perdagangan saham dan frekuensi perdagangan saham sebelum dan sesudah peristiwa kenaikan harga Bahan Bakar Minyak (BBM) tahun 2013. Data yang digunakan adalah data sekunder yang bersumber dari laporan yang dikeluarkan oleh Bursa Efek Indonesia, Indonesian Capital Market Directory. Sumber data lainnya berasal dari sumber bacaan seperti buku-buku, jurnal, dan data dari internet. Analisis data menggunakan Uji Paired Sample t-test. Dari hasil analisis diketahui bahwa peristiwa kenaikan harga Bahan Bakar Minyak (BBM) tahun 2013 berpengaruh negatif terhadap harga saham, value saham, volume perdagangan saham dan frekuensi perdagangan saham. Adapun tingkat signifikan masing-masing sebesar 0,000, 0,003, 0,006 dan 0,021. Sedangkan terhadap abnormal return tidak ada pengaruh sama sekali.Kata Kunci : Peristiwa kenaikan harga BBM, harga saham, abnormal return, value saham, volume perdagangan saham dan frekuensi perdagangan saham.

PENGARUH KEADILAN PAJAK, KUALITAS PELAYANAN PAJAK, KEMUNGKINAN TERDETEKSINYA KECURANGAN, SANKSI PERPAJAKAN, DAN TARIF PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK Christina Vionita; Vince Ratnawati; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of tax fairness, quality of tax service, probability of fraud detection, tax sanction, and tax rates against the taxpayer’s perceptions about tax evasion. The population in this study is the micro, small, and medium business entrepreneurs taxpayer in Pekanbaru and listed on KPP Pratama Senapelan Pekanbaru. The sampling technique using convenience sampling method nad determination of sampel size in this study was calculated by formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaires and analyzed using SPSS 17. The data were analyzed to test the hypothesis using multiple linear regression analsys approach. The result of this study showed that tax fairness, quality of tax service, probability of fraud detection, and tax sanction have effect on taxpayer’s perceptions about tax evasion. While the tax rates has no effect regarding on taxpayer’s perceptions about tax evasion.Keywords: tax fairness, quality of tax service, tax sanction, tax rates, and tax evasion

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) Salsabila Nanda; Ratnawati Vince; Paulus Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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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

Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Kab. Rokan Hilir Dengan Gaya Kepemimpinan, Desentralisasi dan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris Pada SKPD Kab. Rokan Hilir) Riza Lestari; Vince Ratnawati; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study to test empirically to related effect of budgetparticipation on the performance of local government officials with leadership style, decentralization and organizational commitment as a moderating variable in the district Kab. Rokan Hilir. Data collected by distributing questionnaires to the respondents. Population used in this study were all echelon II, III and IV in 15 work units (SKPD) in Kab. Rokan Hilir. The analytical method used is multiple regression wearing T-test using SPSS 17.00. The result of this study it is conclouded that in partial budget participation has an influence on the performance of local government officials. The result of the second test for inteeraction and leadership style also suggest that the effect on the relationship between budgetary participation and performance local government. And for the result of the decentralization variable interactions are also significant effect on the relationship of participation and performance of local government officials. Interaction and ttest result, which showed that the four organizational commitment can not moderate the relationship between budget participation on the performance of local government officials.Keywords : Budget Participation, Leadership Style, Decentralization, andOrganizational Commitment

PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA WAJIB PAJAK BADAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Eka Fitri Nor Nor Wahyuni; Vince Ratnawati; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to examine the effect of independent commissioner, leverage, inventory intensity, fixed assets intensity, and size on tax aggressiveness. The population is all manufacturing companies that listed in the Indonesia Stock Exchange Periode 2014-2016. Using purposive sampling method, 34 companies are selected as samples. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 22.0 for Windows as data processing software program. The result of this research show independent commissioner, leverage, and fixed assets intensity have an effect on tax aggressiveness, while inventory intensity and size does not have an effect on tax aggressiveness. Based on calculation of coefficient determination (R2 ) was 0,213. Independent commissioner, leverage, inventory intensity, fixed assets intensity, and size simultaneously giving effect was 21,3%. While the remaining 78,7% is influenced by other independent variable that are nor observed in this research.Keywords : Independent Commissioner, Leverage, Inventory Intensity, Fixed Assets Intensity, Size and Tax Aggressiveness

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA (EARNINGS MANAGEMENT) (CONFLICT AGENCY TYPE 1) PADA PERUSAHAAN YANG LISTING DI BEI Razelia Keishari Agita Sembiring; Vince Ratnawati; Al Azhar L Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to investigate the effect of managerial ownerships, institutional ownerships and public ownerships components to earnings management on the companies that listed in Indonesian Stock Exchange. Data is used in this research is secondary data from monetary data in Indonesian Stock Exchange. The sample method used was purposive sampling. From the all of companies listed in the Indonesian Stock Exchange, research sample counted 80 companies that meet criteria. Hypothesis testing is done by using multiple linear regression analysis.The result of this research based on hypothesis test show that managerial ownerships does not have significant effect with earnings management, while institutional ownerships and public ownerships have significant effect with earnings management. The magnitude of the effect (Adj R-Square) of managerial ownerships, institutional ownerships, and public ownerships on earnings management was 1,6%. While the remaining 98,4% is influenced by other variables.Keywords: managerial ownerships, institutional ownerships, public ownerships, earnings management.

Pengaruh asimetri informasi, leverage, kualitas akrual, dan profitabilitas terhadap kualitas laba (studi pada perusahaan manufaktur yang terdaftar di bei 2010-2011) Karolus Timotius; Vince Ratnawati; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The aimed of this research to analyzed the effect of information asymmetry, leverage, accrual quality, and profitability to the quality of earnings. The population of this study is companies listed on the Indonesia Stock Exchange (IDX) in 2010 to 2011. Samples was determined by purposive sampling method. There are 60 manufacturing companies. Analysis of the data was use as multiple regression analysis. The result that information asymmetry of does not affect on the quality of earnings but leverage, accrual quality, and profitability of a significant effect the quality of earnings. Based on the research, we can suggested: for the next research you should use another variables such as systematic risk, liquidity, investment opportunity set, and a chance to grow and add the longer period of observation.Keywords: Information Asymmetry, Leverage, Accrual Quality, Profitability, Quality of Earnings

PENGARUH PENERBITAN SURAT TEGURAN, SURAT PAKSA, DAN SURAT PERINTAH MELAKUKAN PENYITAAN TERHADAP PENCAIRAN TUNGGAKAN PAJAK OLEH WAJIB PAJAK BADAN (Studi Empiris di Kantor Pelayanan Pajak Madya Pekanbaru) Dhyta Maya Angraeny; Vince Ratnawati; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study is aimed to examine and analyze Influence Of Publishing The Reprimand Letter, The Forced Letter and The Warrant Foreclosing To Disbursement of Tax Arrears By Corporate Taxpayers. The population in this study is corporate taxpayer which has been registered on KPP Madya Pekanbaru. The sample was determined by the purposive sampling method, where corporate taxpayer that hold theReprimand Letter, The Forced Letter and The Warrant Foreclosing which had been issued by Kantor Pelayanan Pajak Madya Pekanbaru from year 2011 until 2015 (5 years). Data analysis conducted with multiple linear regression model by using software SPSS version 22,0. The independent variable in this study is the reprimand letter which measured using total number of reprimand letter, forced letter and warrant foreclosing which has issued, besides, the dependent variable is Disbursement of Tax Arrears measured by total number of outstanding tax which based on STP, SKP, SKpKB and SKPKBT.As the result of the test that has been done using the partial regression test (t test) showed that the independent variables, the reprimand letter and the forced letter, has a significant effect on disbursement of tax arrears. Meanwhile the warrant foreclosing has no effect on disbursement of tax arrears. Based on total adjusted R-square result proved that variables of Publishing The Reprimand Letter, The Forced Letter and The Warrant Foreclosing To Disbursement of Tax Arrears By Corporate Taxpayersresults of 22,9% while the rest of 77,1% were affected by other variables that were not performed in this studyKeywords :Disbursement of Tax Arrears, The Reprimand Letter, The Forced Letter and The Warrant Foreclosing

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

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