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

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PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN ORGANISASI DAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGANTERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Kabupaten Kampar) Abang Reza Yunaz; Raja Adri Satriawan Surya; 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

The research purpose is to analyzing the effect of external pressure, environment uncertainty, organization commitment and the range of explanation finance report toward implementation of the transparency of financial report in SKPD Kampar district. The analytical method that used is multiple regression t-test to see the impact of each independent variable toward dependent variable. This research uses primary data by distributing questionnaires to 93 sample from echelon 2 and 3 at SKPD Kampar district government. Based on analysis result, it is known that the independent variable that have effect toward implementation of the transparency of financial report is external pressure, environment uncertainty, and the range of explanation finance report. As for the other variable is organization commitment proven has no effect on implementation of the transparency of financial report. The coefficient determination of this research is 13.7%, while 86.3% explained by other variables that not included in this research model.Keywords : transparency, finance, pressure, uncertainty and commitment
PENGARUH GOAL ORIENTATION, ACCOUNTABILITY PRESSURE TERHADAP AUDIT JUDGMENT PERFORMANCE DENGAN SELF EFFICACY DAN EFFORT SEBAGAI MEDIASI Ratna Sari Dewi; Emrinaldi Nur; Alfiati Silfi
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.197 KB) | DOI: 10.31258/pekbis.11.3.221 – 236

Abstract

This study aims to analyze the factors that influence audit judgment performance.The population in this study is an independent auditor who works in the PublicAccounting Office in the entire Central Sumatra region. The sampling techniqueused purposive sampling method, namely the sample was chosen based on certainconsiderations in accordance with the objectives of the study. On the basis of thesampling technique, there were 60 samples to be examined, working at KAP inPekanbaru, Padang and Batam. Data analysis and hypothesis testing in this studywere conducted using the Structural Equation Model - Partial Least Square (SEMPLS)method. with WARP-PLS 6.0 as the software. The results showed that selfefficacy does not mediate the effect of goal orientation on audit judgmentperformance. While the Effort mediates Accountability pressure on audit judgmentperformance, this shows that the pressure of accountability drives the auditortowards effort, the higher the auditor's accountability pressure, the higher the effortthe auditor mobilizes in improving his performance.
PENGARUH EFEKTIVITAS PENGELOLAAN ASET, KEBIJAKAN PEMBIAYAAN DAN PENGELOLAAN PRODUKSI TERHADAP PROFITABILITAS DENGAN LIKUIDITAS SEBAGAI PEMODERASI (Studi Empiris Pada Perusahaan Pengelola Bandara Udara Di Asia Pasifik Periode 2010 – 2020) Yogi Prastyo Suwandi; Edyanus Herman Halim; Alfiati Silfi
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1017

Abstract

This study aims to examine and investigate the factors that influence the profitability of airport management companies in Asia Pacific. In this study, the Dependent Variable (Y) is Company Profitability, Independent Variable 1 (X1) is Investment Policy, Independent Variable 2 (X2) is Financing Policy and Independent Variable 3 (X3) is Production Management and Liquidity as Moderating Variable. In addition, it will be studied how the financial management behavior of airport management industrial companies in Asia Pacific especially at this time of the Covid 19 Pandemic. In sampling using criteria, namely an airport management company that serves passengers over 30,000,000 Pax/year, a management company Airports that serve Domestic and International flights, Issue Annual Reports regularly in the 2010 – 2020 period in a row. There are 6 Airport Management Companies in Asia Pacific that meet these criteria. The results of this study indicate that the Investment Policy, Financing Policy and Production Management affect the Company's Profitability. Meanwhile, liquidity cannot moderate the effect of Investment Policy, Financing Policy and Production Management on profitability.
PENGARUH PERTUMBUHAN LABA, STRUKTUR MODAL, LIKUIDITAS DAN KOMITE AUDIT TERHADAP KUALITAS LABA Alfiati Silfi
VALUTA Vol. 2 No. 1 (2016): Jurnal Valuta
Publisher : UIR Press

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Abstract

This study aims to examine the effect of earnings growth, capital structure, liquidity and audit committeeon the quality of earnings. Population in this research are manufacturing companies listed in IndonesiaStock Exchange. Companies sampled in this study were more than 26 companies with the observationperiod of the years 2009-2011 in order to obtain observational data as much as 78. Testing and analysisof data using multiple regression with SPSS 16.0. Hypothesis testing results show that the capitalstructure, liquidity and audit committee affects the quality of earnings. While profit growth does not affectthe quality of earnings.
The Influence of Foreign Ownership, Environmental Certification, Board of Commissioners, Women Directors on Corporate Social Responsibility Disclosure Rahman, Nadiah Ocvinitha; Savitri, Enni; Silfi, Alfiati
Indonesian Journal of Economics, Social, and Humanities Vol 5 No 3 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.5.3.223-239

Abstract

This study aims to analyze the effect of foreign ownership, environmental certification, board of commissioners, women directors on corporate social responsibility disclosure in manufacture companies listed on the Indonesia Stock Exchange (IDX) 2017-2021. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017–2021. The sampling method used was purposive sampling. There were 65 companies that met the criteria and became the research sample. The data analysis technique uses panel data regression with a random effect model. The results show that foreign ownership has an effect on CSR disclosure because foreigners are considered more concerned about corporate social responsibility. Environmental certification has an effect on CSR disclosure because certified companies expect their products to have a high reputation and be well received by the public and their stakeholders. The size of the board of commissioners has an effect on csr disclosure because of the authority they have, the board of commissioners can exert a strong enough influence to put pressure on management to disclose csr. Meanwhile, women directors has no effect on CSR disclosure due to the minimal percentage of women directors in the study compared to the presence of male directors. The results of this study are expected to provide an overview of the importance of social responsibility in companies. The company is not only seen as a profit-creating institution for the owners of capital, but also must be seen as an institution that creates community welfare by taking into account the sustainability of the environment in which the company operates, so that there is a balance between people, planet and profit in accordance with the Triple-P Bottom Line concept. The novelty of the research is the addition of women on directors variables using the upper echelon theory as well as being examined using the random effect model. Key words : Foreign ownership, environmental certification, board of commissioners, women on directors on corporate social responsibility disclosure.
Pengaruh Ekstensifikasi Pajak, Pemeriksaan Pajak, Penagihan Pajak, Kepatuhan Wajib Pajak dan Intensifikasi Pajak Terhadap Penerimaan Pajak (Study Empiris pada KPP Pekanbaru Tampan) Risky, Cindi Amelia; Silfi, Alfiati; Wiguna, Meilda
SYNERGY: Jurnal Bisnis dan Manajemen Vol 3, No 2 (2023)
Publisher : Pelantar Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/synergy.v3i2.30

Abstract

This study aims to examine the effect of tax extensification, tax audit, tax collection, taxpayer compliance and tax intensification on tax revenue at KPP Pratama Pekanbaru Tampan. The population of this study included all employees of KPP Pratama Pekanbaru, totaling 75 people. The data used is primary data with questionnaire data sources. Data analysis used in this study uses a multiple linear regression analysis model where tax extensification, tax inspection, tax collection, taxpayer compliance and tax intensification are the independent variables and tax revenue is the dependent variable. The hypothesis test used is the partial test or t test. The results of this study conclude that tax extensification, tax audit, tax collection, taxpayer compliance have an effect on tax revenue, while tax intensification has no effect on tax revenue.The Adjusted R2results of the five independent variables on the dependent variables have an effect of 73.6%,while the remaining 26,4% are influenced by variables outside the research model. 
Pengaruh Financial Constraints Terhadap Tax Avoidance: Female On Boards Dan Audit Committee Sebagai Variabel Moderasi: (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022) Shafitri, Nurul; Silfi, Alfiati; Hanif, Rheny Afriana
Jurnal Pajak dan Bisnis Vol 5 No 2 (2024): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v5i2.207

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial constraints terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018 – 2022. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 75 perusahaan. Metode analisis data yang digunakan, yaitu analisis regresi linear berganda dan MRA dengan menggunakan aplikasi IBM SPSS Statistics 25. Hasil penelitian ini menunjukkan bahwa financial constraints berpengaruh terhadap tax avoidance, female on boards mampu memoderasi pengaruh financial constraints terhadap tax avoidance, sedangkan audit committee tidak mampu memoderasi pengaruh financial constraints terhadap tax avoidance.
THE EFFECT OF PROFITABILITY AND TAX PLANNING ON PROFIT MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP Wulandari, Rinda; Silfi, Alfiati; Natariasari, Riska
Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.25954

Abstract

This study aims to determine and analyze the effect of Profitability and Tax Planning on Earnings Management with Managerial Ownership as a moderating variable. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, of which there were 99 companies. The sample consisted of 21 companies selected through the purposive sampling method. This study used the secondary data obtained from the company's annual report. The data analysis method used Multiple Linear Regression Analysis and Moderation Regression Analysis (MRA) with the IBM SPSS 26.0 program. The results showed that Profitability and Tax Planning affect Earnings Management. Managerial Ownership can moderate the effect of Profitability on Earnings Management, but Managerial Ownership cannot moderate the effect of Tax Planning on Earnings Management.
BAGAIMANA BERBAGI INFORMASI MEMEDIASI PENGARUH KUALITAS INFORMASI TERHADAP KINERJA MANAJEMEN RANTAI PASOKAN : HOW INFORMATION SHARING MEDIATES THE INFLUENCE OF INFORMATION QUALITY ON SUPPLY CHAIN MANAGEMENT PERFORMANCE Aji, Ridho Pramana; Silfi, Alfiati; Hilmi, Hilmi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.294-308

Abstract

This study aims to examine the factors that influence supply chain management performance, focusing on information sharing as a mediating factor. The population of this study was 13,540 MSMEs in Pekanbaru City, with sample selection using convenience sampling. A 5-point scale was used, and considering the social scale of this study, 36 statements were multiplied by 5, resulting in a sample size of 180 respondents. The statistical method used was Partial Least Square (PLS) implemented through SmartPLS. Data analysis revealed that information quality has a significant impact on supply chain management performance, information quality affects information sharing. In addition, information quality affects supply chain management performance through information exchange. This study highlights the importance for MSMEs to understand the role of information quality in improving supply chain performance and the role of information sharing in improving supply chain efficiency.
PENGARUH KENDALA KEUANGAN TERHADAP TAX AVOIDANCE: PERAN DEWAN DIREKSI WANITA DAN INDEPENDENT COMMISSIONERS SEBAGAI PEMODERASI: THE INFLUENCE OF FINANCIAL CONSTRAINTS ON TAX AVOIDANCE: THE ROLE OF FEMALE ON BOARDS AND INDEPENDENT COMMISSIONERS AS MODERATIONS Nurmah, Rahmawati Yulijah; Silfi, Alfiati; Hanif, Rheny Afriana
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.565-583

Abstract

Companies use tax avoidance as a tactic to reduce the amount of taxes they must pay. In the meanwhile, taxes are income that needs to be collected as much as feasible by the state. According to agency theory, tax evasion is the result of disparities in interests between businesses and the government. In response to the problem of tax evasion, this study is to investigate and evaluate the impact of financial limitations on tax evasion, taking into account moderating factors such as the presence of female directors and independent commissioners in manufacturing businesses listed between 2018 and 2022 on the Indonesian Stock Exchange. Purposive sampling was the sampling strategy employed in this study, which produced a sample of 76 businesses. Using the IBM SPSS Statistics 25 program, multiple linear regression analysis and moderated regression analysis are the data analysis techniques employed for each moderating variable. The test results involving the control factors (profitability, leverage, firm size, and number of commissioners on the board) indicate that tax evasion is impacted by each of the control variables. The study's findings demonstrate that tax evasion is influenced by financial limitations. Then, financial restrictions that are controlled by independent commissioners and women on boards have an impact on tax evasion.
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 ' 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 ' 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 ' 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 Wulan Oktaviani Wulandari, Rinda Yeni Yustika, Yeni Yesi Mutia Basri Yogi Prastyo Suwandi Yurnita ' Yusuf Raihan Zirman -