Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.302

P-Index

This Author published in this journals

All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi dan Ekonomika SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Indonesian Journal of Economics, Social, and Humanities Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement Journal of Rural and Urban Community Empowerment Jurnal Pajak dan Bisnis (Journal of Tax and Business) SYNERGY: Jurnal Bisnis dan Manajemen Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam PEKBIS VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan

Alfiati Silfi

Unknown Affiliation

Author-ID : 380249

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

Published : 84 Documents Claim Missing Document

Claim Missing Document

Articles

Title

Pengaruh Tata Kelola Perusahaan, Modal Intelektual dan Pengungkapan Laporan Keberlanjutan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi (Studi pada Perusahaan yang Terdaftar di LQ 45 Periode 2014-2017) Dewi, Nurrahma; Kamaliah, Kamaliah; Silfi, Alfiati
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This purpose of this research is to test the influence of corporate governance which proxied by institutional ownership, audit commitee and independent commissioner board, intellectual capital and sustainability report disclosure on firm value with financial performance as mediating variable. The population are 45 companies listed on LQ 45 index during 2014-2017. The sampling method is purposive samping, so that obtained about 18 companies a sample. This research uses secondary data obtained in the form of annual reports and sustainability reports. Data analysis technique in this research uses path analysis with SPSS IBM 25.The result of hypothesis testing found that institutional ownership and sustainability report have an effect on firm value, while audit commitee, independent commissioner and intellectual capital have no effect on firm value. Financial performance ia able to mediate audit commitee, independent commissioner, intellectual capital and sustainability report on firm value. Meanwhile, financial performance is unable to mediate institutional ownership and firm value. The results of this research found that corporate governance which proxied by institutional ownership, audit commitee and independent commissioner board, intellectual capital and sustainability report disclosure effect on firm value about 54,5%. While the remaining are influenced by other variables.

Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi, Pengelolaan Aset terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Sistem Pengendalian Intern dan Komitmen Organisasi sebagai Variabel Moderating (Studi pada OPD Kabupaten Rokan Hilir) Redian Mulyadati; 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 effects of relationship between human resource capacity, technology utilization, asset management against the quality of local government financial reports; internal control systems and organizational commitments as moderating variables (study in OPD regency of Rokan Hilir). The data in this study were obtained from a questionnaire that had been filled by 115 respondents of civil servants in the Regency of Rokan Hilir. Data processed using moderate regression analysis (MRA) & multiple linear regression analysis by using IBM SPSS Version 21. The result of research shows that is a significant effect of human resource capacity, technology utilization and asset management on the quality of the financial statements of the local government of Rokan Hilir Regency with Pvalue < alpha 0.05 value of 0.000, 0.000, 0.004. We also found that internal control system variable moderates the effect of human resource capacity, technology utilization and asset management on the quality of the financial statements of the local government Regency of Rokan Hilir with Pvalue < alpha 0.05 values of 0.010, 0.000, 0.000. And organizational commitment variable moderates the influence of human resource capacity, technology utilization and asset management on the quality of the financial statements of the local government Regency of Rokan Hilir with Pvalue < alpha 0.05 values of 0.000, 0.000, 0.000.

PENGARUH KINERJA KEUANGAN DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Kartika Aulia Zein; Kamaliah Kamaliah; Alfiati Silfi
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menguji pengaruh terhadap kinerja keuangan dan perencanaan pajak terhadap nilai peusahaan dengan dimoderasi oleh kepemiikan institusional sebagai variabel pemoderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 sampai dengan tahun 2016. Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan sampel sebanyak 33 perusahaan manufaktur. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data dilakukan dengan teknik dokumentasi yang diperoleh melalui situs resmi IDX: www.idx.co.id. Analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian membuktikan bahwa (1) kinerja keuangan tidak berpengaruh terhadap nilai perusahaan dengan tingkat signifikan sebesar 0.574, (2) perencanaan pajak berpengaruh negatif dan signifikan terhadap nilai perusahaan dengan tingkat signifikan sebesar 0.019, (3) kepemilikan institusional tidak mampu memoderasi hubungan kinerja keuangan terhadap nilai perusahaan dengan tingkat signifikan sebesar 0.567 (4) dan kepemilikan institusional tidak mampu memoderasi hubungan perencanaan pajak terhadap nilai perusahaan dengan tingkat signifikan sebesar 0.570.

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.

Pengaruh Independensi, Kompetensi dan Skeptisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan dengan Pelatihan Audit Kecurangan sebagai Variabel Moderasi Julio Herdi Peuranda; Amir Hasan; Alfiati Silfi
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to prove effect of independence, competence and professional skepticism on the auditor’s ability to detect fraud with fraud audit training as a moderating variable. This study on the inspectorate in Riau Province and the survey research using census method, whereas the spreading technique using a questionnaire distributed to inspectors of the Inspectorate, population in this study is the auditor who works at the office inspectorate, 88 questionnaires distributed, a total of 76 questionnaires were returned. Data was analyzed using multiple linear regression testing and MRA. The results of this study indicated that Competence and Professional Skepticism have an effect toward the auditor’s ability to detect Fraud, while Independence didn’t have an effect toward the auditor’s ability to detect fraud. Fraud Audit Training also proved incapable of effect relations on Independence and Competence toward the auditor’s ability to detect fraud, while fraud audit training proved capable of effecting relations on Professional Skepticism toward the auditor’s ability to detect fraud.

Co-Authors ', Desmiyawati ', Kamaliah Abang Reza Yunaz Abdurrahman, Rezi Aditya Trinovryan Aji, Ridho Pramana Amir Hasan Amries Rusli Tanjung Anak Agung Gede Sugianthara Ananda Chika Bintani Andreas Andreas Angriani, Salsabila Risma Ayu Oktaviani, Ayu Bernandus Hutajulu BUDI SETIAWAN Dede Kurniawan Delcia Oktora Desmiyawati ' Dessy Yoswaty Dirangga Madali Edyanus Herman Halim Emrinaldi Nur EMRINALDI NUR DP Enawan, Hanny Enni Savitri Fakhria Ahmad Tawang Fauzi Herli Fischa Permata Dwiyandra Fitri Kasuarina Fitriani Fitriani Galang Afrian Gesha Ramadhani Grisely ' Hardi ' Hardi - Helmi, Benny Hendriko Pardede, Hendriko Hidayat, Zullaika Hilfa Mora Marito Nst Hilmi Hilmi Humairoh, Fitri Illa Sasmi Herja Intan Dewi Rahayu Ningsih Ismail Mubaraq Jack Elsyandi Piotama Julio Herdi Peuranda Kamaliah ' Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartika Aulia Zein Kennedy - Kirmizi -, Kirmizi Kirmizi Ritonga Latifatul Yaswat, Latifatul Laurensia Br Tarigan, Laurensia Br Luthfi, Muhammad M. Rasuli Mahdiyah, Evfi Meilda Wiguna Mela, Nanda Fito Miftah Urrahmi Mirza Masyhur Muhammad Dzaky Muhammad Ilyas Tarigan, Muhammad Ilyas Mustika ' Nasrizal Nawara, Shadiqin Nimatur Roifah Novikasari, Yully Novriandri Putra Ardian Nur Azlina Nur Azlina Nurkholis Fajri Nurmah, Rahmawati Yulijah Nurmawati Nurmawati Nurrahma Dewi, Nurrahma Nursyirwani, Nursyirwani Nurul Azkiah Odiatma, Fajar Oktaviani, Wulan Putri, Nurul Hikmah R. Adri Satriawan Surya Rahman, Nadiah Ocvinitha Raja Adri Satriawan Surya Rasuli ' Ratna Sari Dewi Redian Mulyadati Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Ridy Argi Hasugian, Ridy Argi Rima Aprisa Riri Afrinta Riri Trycia Indra Riska Natariasari Risky, Cindi Amelia Rita Anugerah Ronal Kurniawan Rosfariana Marbun Scania Evana Putri Selvy De Balqis Shafitri, Nurul Shelly Novitasari Shendi Yunita Rizky Stifany Ayuningrum Suci Amelia Putri Superdi ' Syahril Nedi Syarifah Siti Rabiah Taufeni Taufik Triwahyuni, Mustika Tuminah Sinaga Ummi Umaroh Vella Kurniasih Fitri Vince Ratnawati Widya Orin Widya Pangestika Windarti Windarti Wulandari, Rinda Yeni Yustika, Yeni Yesi Mutia Basri Yogi Prastyo Suwandi Yurnita ' Yusuf Raihan Zirman -

Title Search

Found 5 Documents Search Journal : Jurnal Ekonomi

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 5 Documents
Search
Journal : Jurnal Ekonomi