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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JAM : Jurnal Aplikasi Manajemen Jurnal Al-Iqtishad Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Jurnal Tepak Manajemen Bisnis Jurnal Ilmiah Ekonomi dan Bisnis Riau Journal of Empowerment International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora Indonesian Journal of Economics, Social, and Humanities Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Kontemporer Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement Jurnal Ekonomi KIAT Jurnal Abdi Masyarakat Indonesia Journal of Community Engagement Research for Sustainability Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Economica: Media Komunikasi ISEI Riau
Enni Savitri
Department Of Accounting, Faculty Of Economics And Business, Universitas Riau, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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PENGARUH KETAATAN TERHADAP PERATURAN PERUNDANGAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN AKUNTANSI DAN KOMPETENSI APARATUR PEMERINTAH DAERAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Empiris Pada Satuan Kerja Perangkat Daerah Razi, Riska Fahrul; Savitri, Enni; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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the research aims to analyze of influencing the adherence of the law regulation, information technology utilization, accounting control and competency of human resources in government to performance accountability. Object of this research is department of SKPD Indragiri Hulu. There are ninety seven questionnaires were sent, but only eighty eight questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The results of this research showedadherence of the law regulation has an effect toperformance accountability with 0,000 significance, information technology utilization has an effect toperformance accountability with 0,000 significance, accounting control has an effect to performance accountability with 0,005 significance and competency of human resources has an effect toperformance accountability with 0,000 significance. The results of this research also showed that coefficient R square is 82,9%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: adherence of the law, information technology utilization, accounting control, and competency of human resources, performance accountability
PENGARUH INDEPENDENSI, DISKRIMINASI GENDER, PENGALAMAN, PENDIDIKAN, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP PROFESIONALISME AUDITOR (Studi Empiris Pada Auditor di Kantor Akuntan Publik di Pekanbaru) Simatupang, Abram Heldon; Savitri, Enni; Rofika, Rofika
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 aimed to examine the affect of independency, gender discrimination, experience, education, emotional intelligence, and spiritual intelligence on auditor professionalism, especially those who are working in Public Accountant Firms of Pekanbaru.The population of study is auditors who worked on the Public Accountant Firms of Pekanbaru .The sample is 50 auditors who worked in 7 Public Accountant Firms of Pekanbaru. Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the Public Accountant Firms of Pekanbaru. Methods of Analysis is conducted with a multiple regression analysis using SPSS (Statistical Product and Service Solutions )Version 21.The results of testing that has been done.Partial regression test (t test) showed that the auditors’ independency, experience, emotional intelligence, and spiritual intelligence had a influences significantly and positively towards auditor professionalism, while gender discrimination and auditor’s education have no effect significantly on their professionalism. The coefficient of determination in this study was 71,5 % .These four variables affect the dependent variable was 71,5 % , while 28,5 % is influenced by other variables that are not addressed in this study .Keyword : independency, gender discrimination, experience, education, emotional intelligence, spiritual intelligence, and professionalism
PENGARUH TIME BUDGET PRESSURE, KOMPETENSI, INDEPENDENSI, DAN INTEGRITAS TERHADAP KUALIAS AUDIT DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK KOTA PEKANBARU DAN PADANG) Nurhasanah, Dinna; Hasan, Amir; Savitri, Enni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This research was conducted with the aim to know the influence of Time BudgetPressure, Competence, Independence, and Integrity to Quality Audit. Then to findout whether Emotional Intelligence can moderate the relationship between TimeBudget Pressure, Competence, Independence, and Integrity to Quality Audit. Thisresearch was conducted at Public Accountant Office of Pekanbaru and Padang with45 samples. The method of data collection is to use the questionnaire list. While themethod of data analysis using multiple analysis and Moderated Regression Analysis(MRA) using tools SPSS version 21. The results showed that Time BudgetPressure, Competence, and Independence have a significant effect on audit quality.Integrity has no significant effect on audit quality. Then Emotional Intelligence canstrengthen the relationship between Competence, Independence, and Integrity withQuality Audit. But Emotional Intelligence can not strengthen the relationship of TimeBudget Pressure with Quality Audit.
ANALISIS FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA BANK PERKREDITAN RAKYAT DI KOTA PEKANBARU (PERIODE TAHUN 2012 SAMPAI DENGAN TAHUN 2016) Aziri, Rahmat Dian; Kamaliah, Kamaliah; Savitri, Enni
Jurnal Tepak Manajemen Bisnis Vol 10, No 2 (2018)
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This study aims to Analyze the Influence of Capital Adequacy Ratio(CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), OperationalCost and Operating Income (BOPO) to Return On Assets (ROA). Then to Test andAnalyze Influence of the most dominant variable in influencing Return On Assets(ROA).The data used is the publication of the Annual Report of Bank Indonesiafrom 2012 to 2016 sampling technique used was purposive sampling criteria ruralbanks (BPR) which has been operating in Pekanbaru during the period ofobservation the years 2012 until 2016 and submitted to Bank Indonesia. Obtaineda sample of 18 company number rural banks (BPR) which has been operating inPekanbaru during the observation period 2012 until 2016. The hypothesis wastested using t-statistics to test the significance of the partial regressioncoefficients and F-statistics to test the significance of regression coefficientstogether -sama at the 5% level of significance.The result of research there are influence of Capital Adequacy Ratio(CAR) and Operational Cost of Operating Income (BOPO) to Return On Assets(ROA). While the Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL)does not affect the Return On Assets (ROA) of the Rural Banks (BPR). Fromdeterminant coefficient test (Adj R2) it is known that the Capital Adequacy Ratio(CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) andOperational Income Operating (BOPO) variables only succeeded in influencingReturn On Assets (ROA) amounted to 13.60%, meaning there is another 86.40%influenced by other variables.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN USAHA KOPERASI DI KABUPATEN ROKAN HILIR Analysis Of Factors Affecting Financial Performance Of Business Cooperation In Rokan Hilir Herlin, Darsi; Tanjung, Amries Rusli; Savitri, Enni
Jurnal Tepak Manajemen Bisnis Vol 9, No 2 (2017)
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The purpose of this study is to determine whether or not the amount of number of member, internal capital, external capital, bussiness volume, total asset in partially would affect the financial performances in Rokan Hilir Regency. The sample of the stuydy are Cooperatives annual meeting in the year of 2015 That is as much as 119 cooperative. By using a model multiple regression analysis. Conclusions based on the results of studies suggest that external capital, bussiness volume, and Total Asset affect the financial performance (SHU) in Rokan Hilir, while the Number of Member, Internal Capital has no effect on the financial performance (SHU) Cooperative in Rokan Hilir.
ANALISIS PERBANDINGAN KINERJA BANK NASIONAL, BANK CAMPURAN DAN BANK ASING DALAM RANGKA MENGHADAPI MASYARAKAT EKONOMI ASEAN (MEA)(Studi pada Sektor Perbankan yang Listing di BEI Periode Tahun 2010-2014) MUZARLIS, AGNES FEBRIKA; Efni, Yulia; Savitri, Enni
Jurnal Tepak Manajemen Bisnis Vol 8, No 2 (2016)
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Bank performance appraisal is based on bank financial report itself. The financial report can be form balance report which give information about the financial position to the outside of bank that can be used of eksternal to assess the level of risk exist in a bank. Based on ownership consist of national bank, mixture bank and foreign bank. These banks has tight compete to show a good performance to the public in order to face ASEAN Economic Community.This research aimed to analyze the financial performance difference of national bank, mixture bank and foreign bank in order to face ASEAN Economic Community at the period of 2010 to 2014 with the financial ratio consist of : Banking Ratio, Primary Ratio, Return On Assets, Economic Value Added and Market Value Added. The population in this research consist of national bank, mixture bank, and foreign bank listed on Bank of Indonesia at the period of 2010 to 2014 which amount 120 banks. Based on purposive sampling techniques, the number of samples that meet the criteria are as many as 30 banks (15 national banks, 6 mixture banks, and 9 foreign banks). Analysis technique that use in this research is t-test. The result of this research base on hypothesis test show that foreign bank financial performance is better than national bank and mixture bank financial performance based of Banking Ratio, Primary Ratio and Market Value Added. Then national bank financial performance is better than mixture bank and foreign bank financial performance based of Return On Assets and Economic Value Added.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, PERTUMBUHAN PERUSAHAAN, DAN NILAI PASAR PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Saputra, Randi; Efni, Yulia; Savitri, Enni
Jurnal Tepak Manajemen Bisnis Vol 10, No 2 (2018)
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The purpose of this study was to analyze the Influence of IntellectualCapital on the Financial Performance, Growth Company, and Market Value onCompany Property and Real Estate listed on the Indonesia Stock Exchange. Thestudy population was companies the Property and Real Estate listed in IndonesiaStock Exchange from 2011 until 2015, samples were selected using methodpurposive sampling and obtained a sample of 27 company. The data analysistechnique used is Partial Least Square (PLS). Results from the study showed thatthe of Intellectual Capital effect on Financial Performance, Growth Company,and Market Value. Financial Performance effect on Market value and IntellectualCapital affect the Market Value via Financial Performance in the companyProperty and Real Estate listed on the Indonesia Stock Exchange. GrowthCompany does not affect the Market Value and of Intellectual Capital does notaffect the Market Value through Growth Company in Company Property and RealEstate listed on the Indonesia Stock Exchange.
PENGARUH MEKANISME CORPORATE GOVERNANCE, AUDIT TENURE, FINANCIAL DISTRESS, DAN INTERNET FINANCIAL REPORTINGTERHADAP INTEGRITAS LAPORAN KEUANGAN (studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2013-2016) P, Ribka Martins; Savitri, Enni; Putra, Adhitya Agri
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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Intention of this research is to check influence of mechanism of corporate governance, make an audit of tenure, distress financial, and reporting financial internet to financial statement integrity at manufacturing business which enlist in effect exchange of indonesia period 2013-2016. Independent variable which used in this research is mechanism of corporate measured governance by ( institutional ownership, ownership of manajerial, independent commissary, and audit committee), make an audit of tenure, distress financial, and reporting financial internet. variable of Dependen which is used in this research is financial statement integrity which [in] analysis with conservatism. Sampel amount to 86 selected company with method of purposive sampling. Method analyse at this research use doubled linear regresi anilisis. Appliance assist statistical test the used is program of Statistical Product Service Solution and ( SPSS) Ver.22.0 Windows for and of Microsoft Excel 2007, while data the used is data of sekunder taken annual report manufacturing business of period 2013-2016 which [is] diproleh of Effect Exchange Indonesia ( www.idx.co.id). Result of this research of that independent commissary, ownership of manajerial, distress financial and of internet reporting financial have an effect on signifikan to financial statement integrity, While audit committee, institutional ownership , audit of tenure, do not have an effect on to financial statement integrity.Keyword : financial statement integrity, governance corporate, reporting financial internet, and doubled linear regresi
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN DENGAN AUDITOR SWITCHING DAN PRIOR OPINION SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013- 2016) Putri, Azizah Dwiyana; Savitri, Enni; Supriono, Supriono
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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This research is aim to emprirically examines the influences of (1) profitability on going concern audit opinion, (2) liquidity on going concern audit opinion, (3) solvability on going concern audit opinion, (4) profitability on going concern audit opinion moderating by auditor switching, (5)liquidity on going concern audit opinion moderating by auditor switching, (6) solvability on going concern audit opinion moderating by auditor switching, (7) profitability on going concern audit opinion moderating by prior opinion, (8) liquidity on going concern audit opinion moderating by prior opinion, (9) solvability on going concern audit opinion moderating by prior opinion.The population is manufacturing companies on the Indonesian stock exchanges for the period 2013-2016. The sample method is purposive sampling with result of selection of 32 companies. The data was analyzed by logistic regression. The results of this study shows that the profitability and liquidity have an effect on the going concern audit opinion, whereas the solvability have no effect on the going concern opinion. Auditor switching was incapable of moderating the correlation of profitability, liquidity, and solvability on the going concern opinion. Prior opinion was capable of moderating the correlation of profitability on going concern audit opinion, but was incapable of moderating the correlation of liquidity and solvability on going concern audit opinionKeywords : Profitability, Liquidity, Solvability, Auditor Switching, Prior Opinion, Going Concern Audit Opinion.
PENGARUH KEPEMILIKAN ASING, SOLVABILITAS, LIKUIDITAS, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di BEI Tahun 2013-2016) Arfansyah, Arfansyah; Savitri, Enni; putra, Adithya Agri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to examine: 1) the effect of foreign ownership on corporate social responsibility disclosure, 2) the influence of solvability on corporate social responsibility disclosure, 3) the effect of liquidity on corporate social responsibility disclosure, 4) the influence of the size of the board of commissioners towards corporate social responsibility. The population used in this study is a mining sector company listed on the Indonesia Stock Exchange in 2013-2016. Samples were determined by using purposive sampling method and obtained sample of 15 companies with a total of 41 observations. The type of data used in this study is secondary data. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) foreign ownership influences corporate social responsibility disclosure, 2) solvability influences corporate social responsibility disclosure, 3) liquidity influences corporate social responsibility disclosure, 4) the size of the board of commissioners has no effect on corporate social responsibility disclosure.Keywords : Foreign Ownership, Solvency, Liquidity, Size of Board of Commissioners, Disclosure of Corporate Social Responsibility
Co-Authors ', AL Azhar A ', Kennedy ., Musfialdy Abdul Latif Akrom Mahdi Mahdi Al Azhar L Al-Azhar A Alfiati Silfi Alia Afifah Almasdi Syahza Amir Hamzah Amir Hasan Amir Hasan Amries Rusli Tanjung Andra Lolija Pramudya Andreas - Andreas Andreas Andreas Andreas Andreas Andreas Arfansyah, Arfansyah Armanu Thoyib Ary Gumanti, Tatang Ary Gumanti Aura Abiyyi Aziri, Rahmat Dian Azwir Nasir Azwir Nasir Bryan Yohannes Chandra Halim Darmayanti, Susi Devi Ayu Lestari Devi Safitri Dianto, Volta Djumahir - Doni Hadiguna Edyanus Herman Halim Elfira Rosa Elfira Roza Fitri Elok Sri Utami Erianti Sawitri Evi Deliana HZ Fenti Riansari Figna Frilia, Figna Fionasari, Dwi Gusdalimah, Gusdalimah H. Amir Hasan, H. Amir Herda Nik Abdullah, Nik Herlin, Darsi Hestianur Putri Indrawati, Novita Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kamemy, Laraswisesa Kirmizi Kirmizi, Kirmizi kirmizi ritonga Kirmizi Ritonga Lathif Fathony Liza, Sri Neva Masrul Lubis Meilda Wiguna Mitra Hersandy Mudrika Alamsyah Hasan Musfialdy Musfialdy Muslimah, Kamalia MUZARLIS, AGNES FEBRIKA Nelly Yulinda Nelpion, Piges Nurhasanah, Dinna Nurul Wahidatun Nisa P, Ribka Martins Poppy Nurmayanti Pratiwi, Septhea Dwi Putra, Adhitya Agri Putra, Adhitya Agri putra, Adithya Agri PUTRI WULANDARI Putri, Azizah Dwiyana Putri, Hariana Putri, Nurul Hikmah Putri, Yochi Lajobhi Rahman, Nadiah Ocvinitha Rakha Magistra Sumarno Randi Saputra Razi, Riska Fahrul Restu Agusti Rhumeta Rhumeta Ricahyono Riska Natariasari rizka ayuni Rizki Rahmayana Rizon Hidrayadi, Rizon Rofika Rofika, Rofika Said, Jamaliah Satria Adinata, Satria Saumi Aryandini, Saumi Senja Milanda Shafira Aprilia Siahaan, Chris Aditya Simatupang, Abram Heldon Suci Rahma Putri Sudarman Supriono Supriono Susilatri Susilatri Syalam, Hamidah Tatang Ary Gumanti Tatang Ary Gumanti Tatang Ary Gumanti Ary Gumanti Taufeni Taufik Teddy Haryadi Teguh Ade Putra Tressy Fitri Tumpal Pandiangan Ubud Salim Volta Diyanto Wahidatun Nisa, Nurul Weni, Darma Yolanda Safitri Nelaz Yulia Efni Yulia Efni Yulia Efni Zabetha, Olinsca