Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.993

P-Index

This Author published in this journals

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

Author-ID : 374752

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

Published : 75 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

PENGARUH LEVERAGE, MANAJEMEN LABA, CAPITAL INTENSITY DAN KOMPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektoral Aneka Industri Yang Terdaftar di BEI tahun 2013-2016) Pratiwi, Septhea Dwi; 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

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

This study is aims to analyze and provide empirical evidence of the (1) influence of leverage of of tax aggressiveness, (2) influence of earnings management of tax aggressiveness, (3) influence of capital intensity of tax aggressiveness and (4) influence of tax loss compensation of tax aggressiveness. The population is used to various industry sectoral manufacturing companies on the Indonesian stock exchanges for the period 2013-2016. The sample method is purposive sampling with result of selection of 43 data. Data analysis is used by multiple linear regression. The results of this study proves Leverage has an effect on tax aggressiveness. Earnings Management has an effect on tax aggressiveness. Capital intensity has no effect on tax aggressiveness. Tax loss compensation has no effect on tax aggressiveness.Keywords : Leverage, Earnings Management, Capital Intensity, Tax Loss Compensation, and Tax Aggressiveness.

PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL DAN ARUS KAS TERHADAP NILAI PERUSAHAAN DENGAN DIVIDEN PAYOUT SEBAGAI VARIABEL MEDIASI (STUDY PADA PERUSAHAAN LQ45) Muslimah, Kamalia; Hasan, Amir; Savitri, Enni
Jurnal Tepak Manajemen Bisnis Vol 10, No 4 (2018)
Publisher : Jurnal Tepak Manajemen Bisnis

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

This study aims to determine and analyze empirically the influence ofManagerial Ownership Structure and Free Cash Flow to Corporate Value. TheEffect of Payout Dividend on Corporate Value. the influence of Dividend Payoutis able to mediate the Managerial Ownership Structure of Corporate Values. Andthe influence of Dividend Payout is able to mediate Free Cash Flow againstCorporate Value. Population in this research is population in this research isPopulation selected in this research is company Company LQ45 at IndonesiaStock Exchange which exist in Bursa Efek Indonesia (BEI) as many as 27company. Data analysis using path analysis. The results of this study indicateManagerial Ownership Structure and Free cash flow significantly influence thevalue of the company. Deviden Pay Out Ratio has significant effect to companyvalue. Managerial Ownership Structure effect on firm value through Deviden PayOut Ratio. Free cash flow has an effect on company value through Deviden PayOut Ratio as intervening variable.

PENGARUH PENGETAHUAN DAN PEMAHAMAN TENTANG PERATURAN PERPAJAKAN, SOSIALISASI PAJAK, KONDISI KEUANGAN DAN EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK BADAN DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Pada KPP Pratama Dumai & KPP Pratama Kuala Tungkal Jambi) Liza, Sri Neva; Andreas, Andreas; Savitri, Enni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

This study aims to analyze the Effect of Knowledge and Understanding of Tax Regulations, Tax Dissemination, Financial Conditions and the Effectiveness of the Taxation System to Tax Paying willingness and Tax Paying Awareness as Intervening Variables. Endogenous variables in this study are Tax Paying Willingness and Tax Paying Awareness. Exogenous variables are Knowledge and Understanding of Tax Regulations, Tax socialization, Financial Conditions and effectiveness of Taxation Systems. The population of this study is corporate taxpayers in Dumai and Jambi. While the sample of this study is the corporate taxpayer registered in Directorate General of Taxes in Pratama Dumai and Pratama Kuala Tungkal Jambi are 197 respondents. Data analysis in this study used the Structural Equation Model with the warp PLS 5.0.The results of the study show that in model 1: knowledge and understanding of tax regulations and financial conditions affect the Tax Paying Awareness. Model 2: knowledge and understanding of tax regulations and tax socialization affect Tax Paying willingness. Model 3: Tax Paying Awareness intervenes in the relationship between knowledge and understanding of tax regulations on Tax Paying willingness. But the Tax Paying Awareness does not interfere with the relationship between tax socialization, financial conditions and the effectiveness of the taxation system on Tax Paying willingness. Model 4: Tax Paying Awareness affects the Tax Paying willingness.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH PROVINSI RIAU (Studi Empiris Pada SKPD Provinsi Riau) Kamemy, Laraswisesa; 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

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

the research aims to analyze of influencing factors for implementing accrual accounting in government of Riau province. The data of this research is primer and started on July-August of 2016. Population of this research is department of SKPD Riau province. Samples of this research are one hundred twenty nine respondents with purposive sampling method. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined are education level, training staff, the quality of information technology, additional supporting, experience, education background and size of SKPD. The results of this research showed education level has no effect to the implementing of accrual accounting with 0,622 significance, quality of technology has an effect to the implementing of accrual accounting with 0008 significance, training staff has an effect to the implementing of accrual accounting with 0,016 significance, additional supporting has an effect to the implementing of accrual accounting with 0,000 significance, education background has an effect to the implementing of accrual accounting with 0,001 significance., experience has an effect to the implementing of accrual accounting with 0,002 significance and size of SKPD has an effect to the implementing of accrual accounting with 0,537 significance The results of this research also showed that coefficient R square is 58,6%. 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 : Education,Training, Information, Supporting, Experience And Accrual Basic

Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak (Studi pada Perusahaan yang Listing di Bursa Efek Indonesia) Fionasari, Dwi; Savitri, Enni; Andreas, Andreas
SOROT Vol 12, No 2 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh pengungkapan corporate social responsibility terhadap agresivitas pajak. Selanjutnya, penelitian ini juga menganalisis perbedaan pengungkapan CSR dalam tiga sektor besar (primer, sekunder, dan tersier). Populasi dalam penelitian ini adalah perusahaan yang listing di Bursa Efek Indonesia (BEI) pada tahun 2014-2016 sebanyak 539 perusahaan. Metode sampling yang digunakan adalah purposive sampling, sehingga diperoleh sebanyak 129 sampel. Penelitian ini juga menggunakan data sekunder yang diperoleh dari website BEI. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah analisis regresi linear berganda dengan bantuan software SPSS 21.0. Hasil penelitian ini membuktikan bahwa pengungkapan corporate social responsibility tidak berpengaruh terhadap agresivitas pajak. Kemudian dari hasil Uji T, ternyata sektor primer lebih luas mengungkapkan tanggung jawab sosialnya dibandingkan pada sektor sekunder dan tersier.

Faktor-faktor yang mempengaruhi income smoothing dengan tarif pajak efektif sebagai variable mediasi perusahaan property dan real estate Haryadi, Teddy; Kamaliah, Kamaliah; Savitri, Enni
SOROT Vol 13, No 2 (2018)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh rasio keuangan dalam hal ini Return on Equity (ROE), Debt to Total Asset (DAR), dan Current Ratio (CR) terhadap Income smoothing dengan Tarif Pajak Efektive sebagai variable mediasi. Penelitian ini dilakukan pada 12 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan teknik analisis data menggunakan metode Partial Least Square dengan aplikasi WarpPLS 6.0. Hasil penelitian ini menunjukkan bahwa ROE dan DAR berpengaruh positif terhadap Income smoothing selain itu CR tidak berpengaruh terhadap income smoothing. selain Penelitian ini juga menemukan Tarif Pajak Efektif dapat memediasi hubungan ROE terhadap Income Smoothing dan Tarif Pajak Efektif tidak dapat memediasi hubungan DAR dan CR terhadap Income Smoothing.This research aims to find empirical evidence of the influence of financial ratio in this case Return On Equity (ROE), Debt To Total Asset (DAR), and Current Ratio (CR) to income smoothing with the effective tax rate as a mediation variable. This research was conducted on 12 property dan real estate companies listed in the Indonesian Stock Exchanges in the peroid of 2013-2017. Sampling technique in this research using purposive sampling technique and data analysis technique using Partial Least Square method using WarpPLS 6.0 application. The result of this research indicates that the ROE and DAR have positive significant on Income smoothing. Meanwhile, CR has no signifanct on Income smoothing. This research also shows that Effective Tax Rate can mediate ROE toward Income Smoothing and Effective Tax Rate cannot mediate DAR and CR toward Income Smoothing.

PENGARUH CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2012-2014) Zabetha, Olinsca; Tanjung, Amries Rusli; Savitri, Enni
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This purpose of this research is to test the influence of Corporate Governance,Environmental Performance, Financial Performance on Firm Value with Corporate Social Responsibility Disclosure as Moderating Variable. The population of this research are 37 Mining companies listed on Indonesia Stock Exchange during 2012-2014. The sampling method used in this research is purposive sampling, so that obtained 18 companies as sample. This research uses secondary data obtained in the form of annual reports, sustainable reporting reports and reports of proper assessment results. The method of analysis used is moderated regression analysis. The result of hypothesis testing found that managerial ownership and the proportion of independent commissioner have an effect on firm value, while environmental performance and financial performance have no effect on firm value. Corporate social responsibility disclosure is able to moderate managerial ownership and the proportion of independent commissioners to firm value, while corporate social responsibility disclosure is unable to moderate environmental performance and financial performance to firm value. The results of this research found that managerial ownership, the proportion of independent commissioner, environmental performance, financial performance and corporate social responsibility disclosure affect the company's value of 44.4%. While the remaining influenced by other variables.

Analisis Pengaruh Tingkat Kesehatan Bank terhadap Perubahan Laba dengan Net Interest Margin (NIM) sebagai Variabel Intervening pada Bank Umum yang Terdaftar di BEI Periode 2013-2017 Putri, Yochi Lajobhi; Tanjung, Amries Rusli; Savitri, Enni
Jurnal Ekonomi Vol 27, No 3 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research was conducted with the aim of empirically testing Net Profit Margin, Credit Risk Ratio, Non Performing Loans, Gross Profit Margin influencing changes in earnings at commercial banks listed on the Indonesia Stock Exchange Period 2013-2017. To analyze the net profit margin, credit risk ratio, non performing loans, gross profit margin affects the net interest margin (NIM) of commercial banks listed on the Indonesia Stock Exchange for the 2013-2017 period. Tests are carried out by path analysis with intervening variables. The results of this study indicate that; 1) net profit margin variables have no significant effect on earnings changes in commercial banks listed on the Indonesia Stock Exchange for the 2013-2017 period; 2) credit risk ratio, gross non- performing loan gross profit margin has a significant effect on changes in earnings at commercial banks listed on the Indonesia stock exchange for the 2013-2017 period; 3) net profit margin, non performing loan and gross profit margin have a significant effect on net interest margin (NIM) at commercial banks listed on the Indonesia Stock Exchange for the 2013-2017 period; 4) credit risk ratio does not have a significant effect on Net Interest Margin (NIM) at commercial banks listed on the Indonesia Stock Exchange for the 2013-2017 period; 5) net interest margin (NIM) has a significant effect on changes in earnings at commercial banks listed on the Indonesia Stock Exchange for the 2013-2017 period.

PENGARUH FAKTOR – FAKTOR AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN BUDAYA ORGANISASI TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE (STUDI EMPIRIS PERUSAHAAN BUMN PEKANBARU) Nelaz, Yolanda Safitri; Hasan, H. Amir; Savitri, Enni
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini dilakukan untuk menguji apakah faktor-faktor audit internal, pengendalian internal, dan budaya organisasi berpengaruh terhadap pelaksanaan good corporate governance. Penelitian ini dilakukan di Perusahaan BUMN di Pekanbaru.Jumlah responden yang digunakan dalam penelitian ini adalah 87 responden. Sebanyak 75 kuesionwe diisi dengan lengkap dan dapat diolah. Data yang dikumpulkan diolah dengan menggunakan SPSS 21.0 dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa faktor-faktor audit internal, budaya organisasi berpengaruh terhadap good corporate governance sementara pengendalian internal tidak berpengaruh terhadap good corporate governance. Nilai signifikan masing-masing variabel dalam penelitian ini adalah 0,005 untuk independensi, 0,002 untuk kemampuan profesional, 0,000 untuk lingkup pekerjaan, 0,011 untuk pemeriksaan kegiatan pemeriksaan, 0,173 untuk pengendalian internal , 0,000 untuk budaya organisasi

PENGARUH ASIMETRI INFORMASI, GOOD CORPORATE GOVERNANCE, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Darmayanti, Susi; Kirmizi, Kirmizi; Savitri, Enni
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to examine and analyze the effect of asymmetry of information,good corporate governance is viewed from an independent commissioner and managerial ownership, debt policy and the growth of sales to earnings management practices. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2009 - 2014. The technique in this study using purposive sampling method using predetermined criteria of the obtained sample of 41 companies. Tests using multiple linear regression models with SPSS 20.The results showed that the asymmetry of information, debt policy and sales growth effect on earnings management practices, while the independent directors and managerial ownership has no effect on earnings management practices.

Co-Authors ', AL Azhar A ', Kennedy ., Musfialdy Abdul Latif Akrom Mahdi Mahdi Al Azhar L Al-Azhar A 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 Istighfar, Luhur 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, Hestianur Putri, Nurul Hikmah Putri, Yochi Lajobhi Rahman, Nadiah Ocvinitha Rakha Magistra Sumarno Randi Saputra Razi, Riska Fahrul Restu Agusti Rheny Afriana Hanif 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

Title

Found 75 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 75 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 75 Documents
Search