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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Daya Saing : Jurnal Ilmu Manajemen 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 KARAKTERISTIK PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Fakhria Ahmad Tawang; Ria Nelly Sari; 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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Abstract

This study aims to examine the effect of firm characteristics (profitability, firm size, capital intensity, inventory intensity, growth) and institusional ownership on tax avoidance. The population of this study was manufacturing companies listed on Indonesian Stock Exchange in 2010 until 2014. The sample was chosen by purposive sampling method and obtained 41 companies. Data was analyzed by using panel data regression analysis with EViews program 9 version. The results showed that the probability, firm size, and capital intensity has negative effect on tax avoidnace, while growth and institusional ownership has positive effect on tax avoidance. Unfortunately, this study failed to prove that the inventory intensity affects tax avoidance. The results of coefficient of determination (adjusted R2 ) showed that variables of profitability, firm size, capital intensity, inventory intensity, growth, and institusional ownership on tax avoidance amounted to 70,70% while the remaining 29,30% was affected by other variables.Keywords: Firm Characteristics, Institusional Ownership, Tax Avoidance
PENGARUH GOOD CORPORATE GOVERNANCE DAN PRIVATISASI TERHADAP KINERJA KEUANGAN (STUDI PADA BUMN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2013) Widya Orin; Zirman -; 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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This study aims to determine the influence of independent directors, independent directors, audit committee and privatization of financial performance (a study on SOEs listed on the Stock Exchange Year 2009 to 2013). Total population in this study which amounted to 10 companies. While the sample in this study using total sampling that the overall population sampled as many as 10 companies. Data used in this research is quantitative data in the form of secondary data collection techniques in the documentation of existing data. This study tested using multiple regression analysis with the help of statistical data processed with SPSS version 21. Classic assumption test which used the heteroscedasticity test, autocorrelation test and multicollinearity. Test hypotheses used the statistical t-test and test the coefficient of determination. These results indicate that the independent commissioner significantly affect financial performance with thitung 5,085> 2,021, independent directors significantly affect financial performance with thitung 3,099> 2,021, the audit committee did not significantly affect the financial performance of the thitung 1,292 <2,021 and privatization significantly affect financial performance with thitung 4,850> 2,021. Adjusted R Square shows the value of 0,571. It shows that 57,1% of financial performance is influenced by variables - determinant variables in the model, while 42,9% is explained by other variables not included in the model.Keywords: independent directors, independent directors, audit committee, privatization and financial performance
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan dan Pertanian yang terdaftar di Bursa Efek Indonesia P Mustika &#039;; Vince Ratnawati; 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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Abstract

This study aims to examine the effect of corporate social responsibility, size of firm, profitability, leverage, capital intensity and family ownership to tax aggressiveness in mining and agricultural companies listed in the Indonesia StockExchange. The research data is secondary data in the form of the annual reports of companies. While the population in this study are all mining and agricultural companies listed in the Indonesia Stock Exchange during 2012-2014. Selection ofthe sample using purposive sampling method in which the population of 63 selected according to criteria of a sample of 13 companies selected. The data analysis used is multiple regression. The results of this study show that corporatesocial responsibility has positive effect on the tax aggressiveness with significant value of 0,028, size of firm no effect on the tax aggressiveness with significant value of 0,641, profitability no effect on the tax aggressiveness with significant value of 0,393, leverage no effect on the tax aggressiveness with significant value of 0,897, capital intensity no effect on the tax aggressiveness with significant value of 0,946, and family ownership has negative effect on the tax aggressiveness with significant value of 0,021. The coefficient of determination in this study 0,11 shows that 11% of the variations that occur in the tax aggressiveness is affectedby corporate social responsibility, size of firm, profitability, leverage, capital intensity, as well as the family ownership and the remaining 89% is influenced by other variables not included in this research.Keyword : Corporate Social Responsibility, Size Of Firm, Profitability, Leverage, and Tax Aggressiveness
PENGARUH KEAHLIAN PROFESIONAL, INDEPENDENSI, DAN TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Riau) Widya Pangestika; 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 objectives of this research are to analyze expertise of professional, independence, and time budget pressure that can affect the fraud detection. The population of this study are independent auditors who have worked for BPK RI Perwakilan Province of Riau. Meanwhile the sample of this research are 53 auditors. Types of data used are primary data by the method of data collection using questionnaire. The method of data analysis used in this study is multiple regression with the help of software SPSS version 17. The result showed that expertise of professional and independency significant effect on fraud detection. Than time budget pressure not effect to fraud detection with significance value of expertise of professional 0.001, independency 0.000, and time budget pressure 0.716. The value of Adjust R squarets aqual to 0.910, which mean 91% of independent variables in the study was able to influence the dependent variable, while the remaining 9% is explained by other variables not included in this study.Keywords : Expertise of Professional, Independence, time budget pressure, Fraud Detection
PENGARUH BUDGETARY GOAL CHARACTERISTICS DAN KOMPENSASI TERHADAP KINERJA APARAT PEMDA DENGAN KEPUASAN KERJA DAN MOTIVASI SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Dinas Di KabupatenKampar ) Yurnita &#039;; Hardi &#039;; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This purpose of this research is to analyze the effect of the characteristics of budget goals and compensation towards the performance of Kampar regency government officials, with job satisfaction and job motivation as an moderating variable. The research was based on sample of local government officials who have a direct relationship with the planning and execution of local budgets in the SKPD and Local Government Department in Kampar regency. The analytical method used in this research is the analysis model Moderating Regression Analysis (MRA) using SPSS. The results of this study show that: 1) Budgetary Goal Characteristics does not affect the performance of Civil Servants in Local Government Kampar. 2) Compensation affect the performance of Civil Servants in Local Government Kampar. 3) Job satisfaction is a moderator variable of variables Budgetary Goal Characteristics on the performance of civil servants in the Local Government Kampar regency. 4) Motivation is a moderator variable of Budgetary Goal Characteristics on the performance of civil servants in the Local Government Kampar regency. 5) Job satisfaction is a moderator variable of variable compensation to the performance of civil servants in the Local Government Kampar regency. 6) Motivation is a moderator variable of variable compensation to the performance of civil servants in the Local Government Kampar regency.Keyword : Public Budgetary,Compensation, Motivation, Performance, and Organization.
Pengaruh opini audit tahun sebelumnya, kondisi keuangan dan auditor client tenure terhadap opini audit going concern dengan ukuran perusahaan sebagai variabel kontrol (Studi empiris pada Perusahaan Automotive and Components yang terdaftar di BEI Bernandus Hutajulu; Restu Agusti; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This study aimed to examine the effect of audit opinion prior year, financial condition, auditor client tenure on going concern audit opinion with firm size as a control variable. Its population is a automotive and components company registered in Indonesian Stock Exchange in 2010-2012. There is 16 companies in the sample with purposive sampling technique. The Method of analysis used in this study is logistic regression with sofware SPSS (Statistical Product and Service Solution) support. The examine of data used in this study for logistic regression is examine overall model fit and hypothesis. The results of the tests performed in this study shows that the audit opinion prior year, financial condition, auditor client tenure and firm size does not significantly influence going concern audit opinion. This suggests that many other factors that affect the going concern audit opinion. Keywords : Audit Opinion Prior Year, Financial Condition, Auditor Client Tenure, Firm Size, Going Concern Audit Opinion.
PENGARUH KECERDASAN SPIRITUAL, KINERJA PELAYANAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, KETEGASAN SANKSI PERPAJAKAN, PENYELEWENGAN PAJAK, DAN PERSEPSI KEWAJIBAN PAJAK TERHADAP MOTIVASI WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN Novriandri Putra Ardian; Raja Adri Satriawan Surya; 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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This research was conducted at the Tax Office (KPP) Pratama Pekanbaru Tampan. The purpose of this study to examine the influence of spiritual intelligence, taxation service performance, service quality fiksus, firmness tax penalties, tax fraud and tax liabilities perception on the motivation of the individual taxpayer in fulfilling their tax obligations in the Tax Office Primary. To achieve these objectives the research is done by using the sample of 100 respondents, by using the method of data analysis is using Partial Test. Based on the research results of testing the first hypothesis indicates that the variable spiritual intelligence (X1, performance variable tax services (X2, variable quality of service tax authorities (X3) and variable firmness sanction taxes (X4) has an influence on the motivation of the individual taxpayer. While the test results vaiabel hypothesis on tax fraud (X5) and variable perception of tax liability (X6) has no effect on the motivation of the individual taxpayer. Recommendations can be submitted is the next study might consider using a wider research object to the scope of some of the tax office in the city of Pekanbaru.Keywords: The Motivation Of The Individual Taxpayer
Pengaruh ukuran perusahaan,profitabilitas perusahaan, laba rugi perusahaan, reputasi kantor akuntan publik (kap) dan opini auditor terhadap audit delay pada perusahaan yang terdaftar di bei tahun 2011-2012 Illa Sasmi Herja; Muhammad Rasuli; 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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Abstract

The purpose of this study was to examine the effect of firm size, firm profitability, profit/loss, reputation of a public, auditor’s opinion to audit delay in Indonesia Stock Exchange.The sampling method used was purposive sampling and obtained sample 341 companies. The study period is 2011 until 2012. To analyze the data in this study used multiple regression test (multiple regression).Result of analyze showed that independent variabels affect dependen variable on 54,4%.And from the test results it can be concluded that firm size significantly. firm profitablity significantly, profit/loss significantly, reputation of a public accounting firm significantly and auditor’s opinion significantly influence audit delay during the period of this study.Keywords: Audit delay, firm size, firm profitability, profit/loss, reputation of a public accounting firm, auditor’s opinion.
PENGARUH MORALITAS INDIVIDU, KETAATAN ATURAN AKUNTANSI, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada Organisasi Perangkat Daerah Provinsi Riau) Jack Elsyandi Piotama; Rita Anugerah; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to determine the effect of individual morality,compliance to accounting rules and compensation suitability to the acceptance oftendency of accounting fraud. The samples of this research are OPD on RiauProvince. The population of this research are 23 agencys. Based on purposivesampling method, the total of final sample are 115 samples. Analysis of data iscarried out using multiple regression method with the aid of SPPS version 17computer program. The result of this research show that individual morality,compliance to accounting rules and compensation suitability are significantinfluence on tendency of accounting fraud.Keywords : Tendency Of Accounting Fraud, Individual Morality, Compliance ToAccounting Rules, Compensation Suitability.
PENGARUH PROFESIONALISME AUDITOR, PENGETAHUAN MENDETEKSI KEKELIRUAN, PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK (Studi Empiris KAP di Pekanbaru, Medan dan Padang) Dirangga Madali; Amir Hasan; 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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This Study aims to examine the effect of Professionalism of auditors, the knowledge to detect errors, auditors experience and professional ethics of the materiallity level considerations of Public Accountant. The population in this study is Auditors who worked in public accounting firms in Pekanbaru City, Medan and Padang.The sampling technique using Purpossive sampling. The data of this research using primary data directly throught a questionnaires and analyzed using SPSS 20.0. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of this study with constant point (11.917) showed that Professionalism (0,141), Knowledge (0,298), Experience (0.729) and Professional Ethics (0,143) have effect on the Materiality Level Considerations of Public Accountant.Keywords : Professionalism, Knowledge, Experience, Ethics and Materiality.
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 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 &#039; 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 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 -