Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.109

P-Index

This Author published in this journals

All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Indonesian Journal of Economics, Social, and Humanities Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement MAHESA : Malahayati Health Student Journal SYNERGY: Jurnal Bisnis dan Manajemen CANANG: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis JIFA (Journal of Islamic Finance and Accounting)

Eka Hariyani

Universitas Riau

Author-ID : 3930529

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

Published : 68 Documents Claim Missing Document

Claim Missing Document

Articles

3 4 5 6 7

Pengaruh Komitmen Profesional, Pertimbangan Etis, Personal Cost, Reward Terhadap Intensi Internal Whistleblowing (Studi Empiris Pada Opd Kabupaten Siak) Eka Hariyani; Adhitya Agri Putra; Meilda Wiguna
Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 2 (2019): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Abstrak Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris: (1) Pengaruh Komitmen Profesional terhadap intensi untuk melakukan internal whistleblowing (2) Pengaruh Pertimbangan Etis terhadap intensi untuk melakukan internal whistleblowing (3) Pengaruh Personal Cost terhadap intensi untuk melakukan internal whistleblowing. (4) Pengaruh Reward terhadap intensi untuk melakukan internal whistleblowing. Sampel penelitian ini adalah 120 orang dari 30 Organisasi Perangkat Daerah Kabupaten Siak. Metode analisis pada penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) Komitmen Profesional berpengaruh terhadap intensi untuk melakukan internal whistleblowing (2) Pertimbangan Etis berpengaruh terhadap intensi untuk melakukan internal whistleblowing (3) Personal Cost berpengaruh terhadap intensi untuk melakukan internal whistleblowing (4) Reward berpengaruh terhadap intensi untuk melakukan internal whistleblowing. Kata kunci: Intensi Internal Whistleblowing, Komitmen Profesional, Pertimbangan Etis, Personal cost, Reward. Abstract This study aims to test and prove empirically: (1) The influence of Professional Commitment to intention to conduct internal whistleblowing (2) The influence of Ethical Considerations on intention to conduct internal whistleblowing (3) The influence of Personal Cost on the intention to conduct internal whistleblowing (4) The influence of Reward on the intention to conduct internal whistleblowing. The sample of this research is 120 people from 30 Organization of Regional Area of Siak Regency. The method of analysis in this study is multiple regression analysis. The results of this study indicate that (1) The professional commitment affects the intention to conduct an internal whistleblowing (2) The ethical considerations affects the intention to conduct internal whistleblowing (3) Personal cost affects the intention to conduct internal whistleblowing (4) Reward affects the intention to doing internal whistleblowing Keywords: Internal Whistleblowing Intent, Professional Commitment, Ethical Considerations, Personal Cost, Reward.

Going Concern Audit Opinion on Manufacturing Companies in Indonesia Meilda Wiguna; Hardi; Eka Hariyani
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.459 KB)

Going concern is important issue to be addressed since it determine how the business will survive. This study is entitled "Going Concern Audit Opinion on Manufacturing Companies in Indonesia. Secondary data in this study are audited financial reports and annual financial reports of manufacturing companies listed on the IDX for the 2013-2017 period. The statistical method used in this study is logistic regression analysis, because in this study the independent variable is a mixture of continuous or metric variables. The results showed that audit tenure had no effect on going concern audit opinion. And the auditor's reputation does not have an influence on the company's decision makers in conducting going concern audit opinion. The debt default also affects going concern audit opinion. Keywords: Going Concern Audit Opinion, Audit Tenure, Auditor Reputation, Debt Default.

Prior Opinion, Debt Default dan Ukuran Perusahaan Pengaruhnya Terhadap Penerimaan Opini Audit Going Concern Eka Hariyani; Meilda Wiguna; Hardi
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Going concern is an important issue to deal with because it determines how the business will survive. One of the going concern indicators that will be evaluated by stakeholders is the going concern opinion issued by the auditor. The purpose of this study was to examine the effect of Prior Opinion, Debt Default and Company Size on Acceptance of Going Concern Audit Opinions. The sample consists of 80 manufacturing companies listed on the Indonesia Stock Exchange from 2013-2017. Data analysis using logistic regression analysis (logistic regression). The results showed that the prior opinion and company size had an influence on the company's decision makers in conducting going concern audit opinion. This indicates that the auditor considers the company's previous condition to evaluate current going concern problems, because going concern problems are difficult to solve in the short term. Meanwhile, Debt Default has no effect on going concern problems, this has implications for the company to maintain business continuity and auditors to consider the company's previous conditions to issue current audit opinions.

Factors that Influence Taxpayer Compliance with information Knowledge Technology as a Moderating Variable Riska Natariasari; Eka Hariyani
Indonesian Journal of Economics, Social, and Humanities Vol 5 No 1 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.5.1.21-33

This research examines how accounting processes, attitudes toward tax incentives, and knowledge of tax laws affect taxpayer compliance. Analyzing information technology knowledge can help to minimize the impact of accounting procedures and tax law knowledge on taxpayer compliance. The participants in this research are the registered KPP Pratama Pekanbaru Senapelan culinary MSME taxpayers. 397 respondents were selected as samples using the purposive sampling technique and primary data. SEM-Partial Least Square is the analytical method used is SEM-Partial Least Square (PLS). According to the study's findings, accounting procedures help ensure that taxpayers comply with the law. Tax incentives help taxpayer compliance in a beneficial way. There is no connection between tax law comprehension and taxpayer compliance. The link between accounting procedures and taxpayer compliance can be moderated by having a solid understanding of information technology. The relationship between tax incentive views and compliance by taxpayers can be moderated by knowledge of information technology. The relationship between comprehending tax laws and taxpayer compliance cannot be moderated by information technology knowledge.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, TAX PLANNING, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING Dina Pujianti; Alfiati Silfi; Eka Hariyani
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to examine the effect of corporate social responsibility, profitability, tax planning, and capital structure on firm value with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesian Stock Exchange. This research is a quantitative research that uses secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The research sample was selected using purposive sampling method, so that the samples obtained were 53 samples. The data was obtained through the official website of the Indonesian Stock Exchange and other related websites as well as by studying literature related to research issues, both printed and electronic media software (Statistical Package for Social Science) The results show that the independent variables, namely CSR, profitability, tax planning, and capital structure affect the dependent variable, namely firm value. The moderating variable, namely managerial ownership, is known to be able to moderate the effect of CSR, profitability, tax planning, and capital structure on firm value.

PENGARUH SOSIALISASI, TINGKAT PENDIDIKAN, PERSEPSI PELAKU USAHA, PEMAHAMAN AKUNTANSI DAN MOTIVASI KERJA TERHADAP PENERAPAN PENYUSUNAN LAPORAN KEUANGAN EMKM Anisa Zerlina; Alfiati Silfi; Eka Hariyani
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This EMKM business can be done by anyone, but there are still many EMKM actors who neglect to make financial reports in accordance with the applicable SAK. Therefore, information regarding accounting is needed which can be obtained from electronic media or reading books on accounting specifically for EMKM so that EMKM actors can easily compile relevant financial reports, can be compared and understood by anyone. Accounting plays an important role in the progress of EMKM and every business is expected to have financial reports to analyze financial performance so as to provide information about the company's financial position, financial performance and cash flow that is useful for making decisions for users of financial statements. In this study, the population of EMKM was 15,126 and the sample used the slovin formula was 100 EMKM. The data analysis method used in this study is a quantitative data analysis method. The test results show that the socialization and work motivation has no effect on the application of SAK EMKM. The level of education has an effect on the application of SAK EMKM, the perception of business actors has an effect on the application of SAK EMKM, accounting understanding has an effect on the application of SAK EMKM.

PENGARUH BIAYA LINGKUNGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN DENGAN KINERJA LINGKUNGAN SEBAGAI PEMEDIASI ( Studi Empiris Pada Perusahaan Terdaftar di BEI yang Mengikuti PROPER Tahun 2016-2018) Meri, Handayani; Ria, Sari Nelly; Eka, Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

The purpose of this research is to analyse the effect of environmental cost and corporate social responsibility (CSR) disclosure on financial performance with environmental performance as a mediated (empirical study on companies listed on Indonesia Stock Exchange which following PROPER year 2016-2018)". This research is a quantitative study using secondary data observed from the company's annual report. The population in this study is the companies listed on the Indonesia Stock Exchange which following PROPER year 2016-2018. The sample in this study were 52 companies with a total sampel is 156 data. The sampling technique used was purposive sampling technique. The analytical method used is multiple linear regression and sobel test. The results of this research indicate that environmental cost and environmental performance have an effect on financial performance because the value of thitung>ttabel with a significance value of <0.05, while the disclosure of corporate social responsibility (CSR) has no effect on financial performance but has an effect on environmental performance. Environmental cost have no effect on environmental performance, while disclosure of corporate social responsibility (CSR) effect on environmental performance. Environmental performance is able to mediate between disclosure of corporate social responsibility (CSR) on financial performance but unable to mediate environmental cost on financial performance.Keywords: Environmental Costs, Disclosure Of Corporate Social Responsibility (CSR), Environmental Performance (PROPER) and Financial Performance (ROE).

Implementasi Green Accounting Dan Internal Corporate Governance Strength, Terhadap Sustainable Development: Csr Sebagai Variabel Moderasi Wiguna, Meilda; Hardi; Eka Hariyani; Devi Safitri
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.5931

Penelitian ini menguji implementasi green accounting dan internal corporate governance strength terhadap sustainable development, dengan corporate social responsibility sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan textile dan garmen yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Sampel penelitian yaitu 60 perusahaan textile dan garmen di Indoensia. Implementasi green accounting memasukkan unsur biaya lingkungan dalam pelaporan keuangan perusahaan yang sesuai dengan konsep sustainable development yaitu mengintegrasikan pertimbangan lingkungan, sosial dan ekonomi ke dalam strategi pembangunan untuk menjamin keutuhan lingkungan, keselamatan, efisiensi, kesejahteraan dan kualitas hidup generasi sekarang dan mendatang. Internal corporate governance strength atau tata kelola perusahaan memiliki empat prinsip yaitu transparansi, akuntabilitas, tanggung jawab dan keadilan operasional perusahaan yang dapat memenuhi kebutuhan sustainable development suatu perusahaan. Adannya Corporate Social Responsibility (CSR) membentuk komitmen perusahaan untuk berkontribusi dalam pengembangan ekonomi yang berbasis sustainable development. Analisis data yang digunakan yaitu Persial Least Square (PLS). Hasil penelitian ini menyatakan implementasi green accounting, internal corporate governance strength, berpengaruh terhadap sustainable development. Implementasi green accounting yang di moderasi oleh CSR berpengaruh terhadap sustainable development. sementara internal corporate governance strength yang di moderasi oleh CSR tidak berpengaruh terhadap sustainable development, dikarenakan internal corporate governance strength memiliki peran tersendiri untuk menunjang keberlanjutan perusahaan. Kata kunci: Sustainable Development, Implementasi Green Accounting, Internal Corporate Governance Strength, Corporate Social Responsibility

PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG, CEO TENURE, DAN FIRM AGE TERHADAP NILAI PERUSAHAAN : THE EFFECT OF DIVIDEND POLICY, DEBT POLICY, CEO TENURE, AND FIRM AGE ON FIRM VALUE Amanda, Serly; Zirman, Zirman; Hariyani, Eka
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.5.3.548-564

Competition in the business world is increasing, this encourages every company to improve its performance and quality in order to survive in competition in the business world to get the best value for the company. This research aims to examine and analyze the effect of dividend policy, debt policy, CEO tenure, and firm age on firm value in Kompas100 index companies listed on the Indonesia Stock Exchange in 2018-2022. This research method is a quantitative research method. The population in this research is the KOMPAS 100 index companies which are consistently listed on the Indonesia Stock Exchange (BEI) in 2018-2022, totaling 52 companies. The sample selection in this research used the purposive sampling method. The samples selected in this research was 35 companies selected based on predetermined criteria with a period of 5 years so that a total of 175 data were obtained. The data analysis method used in this research uses WarpPLS 7.0. The research results showed that dividend policy, debt policy, and CEO tenure has an effect on firm value. Meanwhile, firm age has no effect on firm value. These findings suggest that companies seeking to enhance their value should focus on optimizing dividend and debt policies and consider the role of CEO tenure in strategic planning. These results also provide insights for stakeholders and policymakers in formulating strategies to support company growth and stability in a competitive market.

Pengaruh Struktur Modal, Kebijakan Dividen dan Kebijakan Hutang Terhadap Nilai Perusahaan (Studi empiris pada perusahaan pertambangan yang terdaftar di BEI tahun 2020-2022) Siti Aisyah; Alfiati Silfi; Eka Hariyani
SYNERGY: Jurnal Bisnis dan Manajemen Vol 4, No 1 (2024)
Publisher : Pelantar Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/synergy.v4i1.41

The aim of this research is to determine and analyze the influence of dividend policy, debt policy and profitability on company value in mining depositors listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. This research was conducted on 18 companies listed as mining companies on the Stock Exchange The effect of Indonesia during the 2020-2022 period is used as the population. By using a sampling technique, namely purposive sampling, we obtained 4 issuers who met the criteria in this research. The research methodology used is a qualitative descriptive analysis method and a quantitative descriptive analysis method. The analysis method used uses multiple linear regression. The results of this research can be concluded that simultaneously there is a significant influence from the independent variables, namely Dividend Policy (DPR), Policy Debt (DAR) and Capital Structure (DER) on the dependent variable, namely Company Value (PBV).Â Â

Co-Authors ', Hardi Adhitya Agri Putra Adhitya Agri Putra Aditya, Ritonga Nugraha Aisyah Nur Akhirumi Zakiah Akbari, Akhirumi Zakiah Alfiati Silfi Amanda, Serly Amani Ruhil Amries Rusli Tanjung Amries Rusli Tanjung Andreas Andreas Anisa Zerlina Anisya Yuliana Azwir Nasir Azwir Nasir Azwir Nasir Dadang Mashur Dea Mayang Nabilah, Dea Mayang Desi Rianti Desmiawaty Desmiawaty Devi Safitri Dina Pujianti EMRINALDI NUR DP Emrinaldi Nur DP Evind Glynis Famela Syamratul Aini Faradisty, Astrid Faras Rizki Ramadhan Febrina Ramadhany Ferdiansyah Ferdiansyah Ghina Ahsanatul Giovanni Riand Hardi Hardi Hardi ' Hardi Hardi Herman Herman Indriani Dwie Riefni Isaneni, Isaneni Jannah, Nurriya Miftachul Jessy Rhutsye permata Sari Sumolang Kamaliah Kamaliah Kardilla Shinta Khairah Ummami Kristina - Lestari, Dinda Liya Juniati Marlina Marlina Mayarni Mayarni Meilda Wiguna Meri, Handayani Mimin Sundari Nasution Musadad Musadad Nasrizal Nasrizal Nita Wahyuni Noprial Valenra Maksyur, Noprial Valenra Norfaliza - Normita Normita Nova Nayoan, Nova Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nurazlina Nurazlina Oktari, Vera Poppy Nurmayanti Putri Dwi Nurhidayati Raja Adri Satriawan S. Raja Adri Satriawan Surya Ria Nelly Sari Rian Noprizal Ridho Kurniawan Ridwan Manda Putra Riska Natariasari Risky Arya Putri Rizke Maulina Rizky Darmawan Rohida Utami Monats Rosmayani Rosmayani Ruhul Fitrios Ryan Patria Ruli Setyawan, Hari Siti Aisyah Siti Alfisa Sri Indriani Supriono Surya Adri Satriawan Raja Taufeni Taufik Tia Radhiah Topan Surya Perdana Trino Rizandi Ulfa Afifah, Ulfa Vince Ratnawati Vini Destriyani Windy Wulandari Yesi Mutia Basri Yonanda Oriza, Yonanda Yudha Kurniawan Yusralaini Yusralaini Zainal Abidin Zein Zirman Zirman ' Zirman - Zirman Zirman Zirman Zirman, Zirman

Title

Found 68 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 68 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 68 Documents
Search