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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad 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 PEKBIS VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Alfiati Silfi
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PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, LEVERAGE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI 2014-2016) Fischa Permata Dwiyandra; Alfiati Silfi; Lila Anggraini
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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Abstract

This study aims to examine the effect of firm size, board size, leverage and environmental performance on Corporate Social Responsibility Disclosure on mining companies listed on Indonesia Stock Exchange 2014-2016. This research is conducted on companies that are included in mining companies with observation period during 2014 - 2016. Analysis technique is done by multiple linear regression analysis technique. Sample selection in this study using purposive sampling method where the company to be studied must meet certain criteria. The number of companies used as research samples based on predetermined criteria are 16 companies. And hypothesis testing using t test to test the coefficient partially with significant level 5%. In addition, the data normality test, classical assumption test which includes normality test, autocorrelation test, multicolinearity test, and heterokedastisity test. The results of this study show that the size of the board of commissioners, leverage and environmental performance affect the disclosure of Corporate Social Responsibility. While the size of the company does not affect the Corporate Social Responsibility Disclosure.Keywords : firm size, Board size, Leverage, environmental performance and Corporate Social Responsibility Disclosure
PENGARUH INFORMASI LAPORAN ARUS KAS, DEVIDEND PAYOUT RATIO (DPR), ECONOMIC VALUE ADDED (EVA) TERHADAP VOLUME PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA (Studi Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2013) Stifany Ayuningrum; Hardi -; Alfiati Silfi
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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Abstract

The purpose of this study is to find out the relationship between cash flow statement, devidend payout ratio and economic value added toward the trading volume stock at LQ 45 companies which are listed at Indonesia Stock Exchange in the year 2010-2013. The population in this study is all LQ 45 companies listed on the Indonesia Stock Exchange (IDX) 2010-2013. The population is as much as 45 companies. The sample size is as much as 24companies, analysis of data using multiple regressions. Based on the results obtained from the results of the data analysis, it can be concluded that the Cash flow from operation and cash flow from funding has no significant effect on Stock trading volume, Economic value Added does not have a significant effect on the Stock trading volume, Cash flow from investment has a significant effect on stock trading volume and last Devidend payout ratio has significant effect on Stock trading volume.Keywords: Cash Flow Statement, Devidend Payout Ratio (DPR), Economic Value Added (EVA),and Stock Trading Volume.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013). Yusuf Raihan; Kamaliah '; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of the company's financial condition, return on assets, leverage ratio, the previous year's audit opinion, to the administration of going concern audit opinion.The sample used in this study are manufacturing companies listed on the Stock Exchange 2011-2013. The total sample in this study using purposive sampling of 130 companies based on a sample selection criteria that companies listed on the stock exchanges of Indonesia for 2011-2013, the presentation of the financial statements at the exchange rate (USD), and having problems financial difficulties, marked by profit conditions surgery during the study period the negative of the company has experienced a net loss in 2011-2013. Data were analyzed using logistic regression (logistic regression) with the help of a computer program SPSS version 17.0.The results showed that the company's financial condition, return on assets, leverage ratio, the previous year's audit opinion, have a significant effect on the provision of going concern audit opinion.Keywords : audit going concern, the company’s financial condition, return on asset, laverage ratio, the previous year’s audit opinion.
PENGARUH AUDIT INTERN TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE (Studi Survei pada Perbankan di kota Pekanbaru) Tuminah Sinaga; Taufeni Taufik; Alfiati Silfi
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 study was conducted using a survey method. With the aim to empirical evidence that the effect of internal audit include independence, professional proficiency, scope of work, execution of inspection activities, and management section of internal audit on the implementation of good corporate governance, the banks in the city of Pekanbaru. The population in this study were 20 banks in the city of Pekanbaru. Samples taken are 40 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis methods are used alternately regression (multiple regression) with SPSS Version, 17.0 The results of this study indicate that the independence of the internal audit covering an effect on the implementation of good corporate governance with a t-value of 2,094, 2,034 T-table, a significant 0.044. Professional capabilities affect the implementation of good corporate governance, with a t-value of 6,793, 2,034 t-table, significant 0.000. Scope of work affect the implementation of good corporate governance with a t-value of 6,793, 2,034 t-table, a significant 0.000. Implementation of inspection activities affect the implementation of good corporate governance, with a t-value of 2.371, t-table 2034, a significant 0.024. Management of internal audit section affects the implementation of good corporate governance with a t-value of 2,194, 2,034 t-table singnifikan 0035Keywords: Independence, Professional Capability, Scope of Work, theimplementation of inspection activities, and management ofinternal audit section, and good corporate governance
REAKSI PASAR DI SEKITAR PENGUMUMAN EMPLOYEE STOCK OWNERSHIP PROGRAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Delcia Oktora; Amries Rusli Tanjung; Alfiati Silfi
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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The relationship between management and owners of the company is the principal-agent relationship paradigm. And their interest can be different, which was called by the agency problems. For this case, Employee Stock Ownership Program (ESOP) have been created to increase or creating value of the firm and reducing the agency problem. The purpose of this research was to know how the market reaction around the announcement of ESOP and to analyze the difference of market reaction on high growth potential companies and low growth potential companies in January1, 2010 – December 31, 2013. The sampling is selected using purposive sampling on secondary data from financial reports that are available in the Indonesia Stock Exchange Website. The method of analysis for analyzing the market reaction around the announcement of ESOP used one sample t-test and analyze the difference of market reaction on high growth potential companies and low growth potential companies used independent sample t-test. The results of this research showed that there was the positive market reaction around the announcement of ESOP during event window and for market reaction on high growth potential companies and low growth potential companies, there are significant differences in market reaction around the announcement, where the market is likely to react positively to high growth potential companies than low growth potential companies.Keywords: Employee Stock Ownership Program (ESOP), Market Reaction
PENGARUH INDEPENDENSI, KUALITAS AUDIT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2008-2012 Budi Setiawan; Kennedy -; Alfiati Silfi
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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Abstract

This study aimed to examine the effect of independence on the integrity of financial statements, examine the effect of audit quality on the integrity of the financial statements, and examine the effect of corporate governance mechanisms include institutional ownership, managerial ownership, audit committees and independent commissioner for the integrity of the financial statements. The population of this study are all engaged in a manufacturing company that went public in the Indonesia Stock Exchange in 2008 up to 2012 as many as 104 companies. While the sampling method of purposive sampling is conducted sampling considerations in the determination of the sample with certain criteria, in order to obtain a sample of 68 firms. While analysis of the data using linear regression. The study states that the independence, audit quality, audit committee and independent commissioners affect the integrity of the financial statements, while institutional ownership and managerial ownership does not affect the integrity of the financial statements which can be seen from the calculated value of t <t-table. This means that institutional ownership and managerial ownership in manufacturing firms is not among the factors that can affect the integrity of the financial statements.Keywords: Independence, Quality Audit, Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Integrity Financial Statements
Pengaruh pengalaman audit dan pengetahuan audit terhadap keahlian dalam bidang auditing pada badan pemeriksa keuangan (bpk) ri perwakilan provinsi riau Intan Dewi Rahayu Ningsih; Rita Anugerah; Alfiati Silfi
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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This study aims to examine the effect of auditor’s audit experience and auditor’s audit knowledge on auditor’s expertise of BPK RI delegation in Riau Province. The data collecting method used in this research is survey method by means of questionnaire instrument directly delivered to BPK RI delegation in Riau province. A total of 36 respondents (90%) collected and used in the analysis. Methods of analysis used in this study is the technique of multiple regression analysis version 17.0. Result of the study showed that the variables auditor’s audit experience and auditor’s audit knowledge effect on the auditor expertise. The magnitude of the effect caused by Adjusted R2 by two variables together 59.5% of the dependent variable, while the remaining 40.5% is influenced by other variables not examined in this study.Keyword : auditor expertise, audit’s experience, and audit’s knowledge.
PENGARUH PERSONALITAS AUDITOR DAN ETIKA PROFESI TERHADAP PENERIMAAN PERILAKU AUDIT DISFUNGSIONAL (Studi Empiris BPK RI Perwakilan Provinsi Riau) Wulan Oktaviani; Hardi &#039;; Alfiati Silfi
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 purpose that wish to be reached in this research is to test empirically and analyze variable auditor personality and professional ethics which directly influence the acceptance of dysfunctional audit behavior. Data in this research were obtained from questionnaires (primary). Population in this research is eksternal auditors of goverment at BPK Riau Province. Data analysis conducted with multiple linear regression model with help of software SPSS version 20.0. Result of this research show that variable auditor personality has significant effect to ecceptance of dysfunctional audit behavior. It comes from the probability significance that is 0.000. Professional ethics has a significant effect to ecceptance of dysfunctional audit behavior. It comes from the probability significance that is 0.002. The result of F test has a significant value that is 0.000. The conclusion can be made from the result that there is an effect of auditor personality and professional ethics together to ecceptance of dysfunctional audit behavior.Keywords : auditor personality, professional ethics, dysfunctional audit behavior
PENGARUH LATAR BELAKANG ANGGOTA DEWAN DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN PERSONAL BACKGROUND SEBAGAI PEMODERASI (Studi Empiris Pada DPRD Kabupaten Kuantan Singingi) Riri Trycia Indra; Andreas Andreas; Alfiati Silfi
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 study aimed to texaminethe Effect of The Board Knowledge About The Budget Of The Regional Financial Supervision (APBD) with The Personal Background A Moderating Variable on all members of Parliament in the area Kuansing. Using survey data from 35 questionnaires distributed, which can be processed is 33 questionnaires. Multiple linear regression analysis is used with the help of software SPSS 20.0. The result indicate that there is an effect between the board knowledge about the budget with the Regional Financial Supervision (APBD) at statistic value 0,017. Personal background use has an effect of the relationship between knowledge about the budget and the Regional Financial Supervision (APBD) at statistic value 0,016. And accountability use has an effect the relationship between knowledge about the budget and the Regional Financial Supervision (APBD) at statistic value 0,030, but not with ransparency at statistic value 0,584.Keywords : The Regional Financial Supervision (APBD), Moderate variable, and Multiple linear regression.
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP OPINI AUDIT ASUMSI GOING CONCERN Syarifah Siti Rabiah; Kamaliah -; Alfiati Silfi
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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The main purpose of this research is examining and knowing the effects of board of directors, board of commissioners, audit committe and institusional ownership to the opinion of audit assumtion of going concern. The population in this study were manufacture firm listing in Indonesia Stock Exchange period 2011-2013, with the population total 136 firms, the sample are taken using purposive sampling method, and there are 31 firm that fullfill the criteria. The data analysis technice which is used in this study is logistic regression. The result of this research show that board of commissioners and audit committe have effect on the opinion of audit assumtion of going concern. Then, board of directors and institusional ownership does not have affect on the opinion of audit assumtion of going concern.Keywords: board of directors, board of commissioners, audit committe, institusional ownership, going concern opinion audit
Co-Authors ', Desmiyawati ', Kamaliah Abang Reza Yunaz Abdurrahman, Rezi Aditya Trinovryan Aji, Ridho Pramana Amir Hasan Amries Rusli Tanjung Anak Agung Gede Sugianthara Andreas Andreas Angriani, Salsabila Risma Ayu Oktaviani, Ayu Bernandus Hutajulu BUDI SETIAWAN Dede Kurniawan Delcia Oktora Desmiyawati &#039; 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 &#039; Hardi &#039; 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 &#039; Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartika Aulia Zein Kennedy - Kirmizi -, Kirmizi Kirmizi Ritonga Laurensia Br Tarigan, Laurensia Br M. Rasuli Mahdiyah, Evfi Meilda Wiguna Mela, Nanda Fito Miftah Urrahmi Mirza Masyhur Muhammad Dzaky Muhammad Ilyas Tarigan, Muhammad Ilyas Muhammad Luthfi Iznillah, Muhammad Luthfi Mustika &#039; 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 Putri, Nurul Hikmah R. Adri Satriawan Surya Rahman, Nadiah Ocvinitha Raja Adri Satriawan Surya Rasuli &#039; 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 &#039; Syahril Nedi Syarifah Siti Rabiah Taufeni Taufik Triwahyuni, Mustika Tuminah Sinaga Ummi Umaroh Vella Kurniasih Fitri Vince Ratnawati Widya Orin Widya Pangestika Windarti Windarti Wulan Oktaviani Wulandari, Rinda Yeni Yustika, Yeni Yesi Mutia Basri Yogi Prastyo Suwandi Yurnita &#039; Yusuf Raihan Zirman -