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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (2010 – 2015) Muhammad Ridho S; Kamaliah Kamaliah; Taufeni Taufik
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.492 KB) | DOI: 10.31258/je.25.4.p.30

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruhpenerapan mekanisme good corporate governance yaitu kepemilikan manajerial, kepemilikan institusional, dewan komisaris independen dan komite audit terhadap nilai perusahaan dengan manajemen laba sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di BEI periode 2010-2015. Sampel yang digunakan adalah 34 perusahaan, Sampel ditentukan dengan menggunakan metode purposive sampling. Analisis data dalam penelitian ini menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan WarpPLS versi 2.0. Hasil empiris penelitian ini menunjukkan : (1) kepemilikan manajerial berpengaruh negatif signifikan terhadap nilai perusahaan; (2) kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan; (3) dewan komisaris independen tidak berpengaruh terhadap nilai perusahaan; (4) audit commite berpengaruh positif signifikan terhadap nilai perusahaan; (5) manajemen laba tidak dapat memediasi pengaruh mekanisme good corporate governance terhadap nilai perusahaan
PENGARUH FAKTOR ORGANISASIONAL DAN KARAKTERISTIK INDIVIDU TERHADAP AKUNTABILITAS KINERJA MELALUI SISTEM PENGUKURAN KINERJA Agus Shafrizal; Taufeni Taufik; Azwir Nasir
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.502 KB) | DOI: 10.31258/je.26.4.p.102-115

Abstract

The purpose of this study was to examine the relationship of organizational factors and individual characteristics against performance accountability through performance measurement system in the Government of Kampar. This research was conducted against the 52 organizations device area in Kampar. Respondents employed in this research totalled 116. The independent variable in this study was organizational factors: organizational commitment, organizational culture, training, individual characteristics factors: self efficacy, conscientiousness. The dependent variable is the performance accountability. Intervening variable is a system of performance measurement. Data collected from 116 respondents further analyzed with the help of software WarpPLS version 5.0. Results of the study prove that factors that affect performance accountability is a organizational commitment and training. Factors that affect the performance measurement system is the organizational commitment, organizational culture, self efficacy and conscientiousness. Through a system of performance measurement as an intervening variable obtained results certify organizational commitment, organizational culture, self efficacy and positive effect toward conscientiousness performance accountability.
ANALISIS KAPASITAS FISKAL DAN PENGARUHNYA TERHADAP ANGGARAN BELANJA MODAL ( STUDI EMPIRIS PADA PEMERINTAH KABUPATEN/KOTA DI PULAU SUMATERA PERIODE 2009 – 2013 ) Liza Fiona; Taufeni Taufik; Vince Ratnawati
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.679 KB) | DOI: 10.31258/je.24.1.p.67

Abstract

This study aims to determine the effect of Local Own Revenue, Revenue Sharing,General Allocation Funds, Other Local Revenues, and Personnel Expenditureaffect the Capital Expenditure Budget District / City Government on the island ofSumatera.The population in this study is the district / city governments in Sumatra 2009-2013. By using purposive sampling method, of 151 regencies / cities in Sumatraobtained a sample of 122 district / city. This research is a quantitative researchusing secondary data. Testing the hypothesis in this study using multiple linearregression with t test, and the coefficient of determination. The results showedthat the Local Own Revenue, Revenue Sharing, General Allocation Fundssignificant affect Budget Capital Expenditure, Other Local Revenue no effect onthe Budget Capital Expenditure, while personnel expenditure have a significanteffect but with a negative direction.
PENGARUH TATA KELOLA PEMERINTAHAN DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (STUDI PADA SKPD PEMERINTAH KABUPATEN INDRAGIRI HILIR) Bhima Azis Usman; Taufeni Taufik; M. Rasuli
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.203 KB) | DOI: 10.31258/je.23.4.p.18-34

Abstract

Penelitian ini bertujuan menguji pengaruh tata kelola pemerintahan danpengendalian internal terhadap pencegahan kecurangan pada SKPD PemerintahKabupaten Indragiri Hilir. Populasi dalam penelitian ini adalah 33 SKPD diKabupaten Indragiri Hilir. Pengumpulan data dilakukan dengan caramembagikan kuesioner kepada 127 responden. Metode analisis data yangdigunakan dalam penelitian ini adalah analisis regresi linear berganda.Hasil penelitian ini menunjukkan bahwa variabel tata kelola pemerintahanberpengaruh signifikan terhadap pencegahan kecurangan, dengan melihat nilaisignifikansi sebesar 0,032. Variabel pengendalian internal tidak berpengaruhterhadap pencegahan kecurangan, dengan melihat nilai signifikansi sebesar0,205. Hasil koefisien determinasi sebesar 0,062. Angka ini menjelaskan bahwasumbangan pengaruh variabel independen terhadap variabel dependen adalahsebesar 6,2%. sedangkan sisanya sebesar 93,8% dipengaruhi oleh variabel lainyang tidak dimasukkan dalam penelitian ini.
Pengelolaan Keuangan Desa Dalam Sistem Keuangan Negara Republik Indonesia Taufeni Taufik
Jurnal Ekonomi Vol 17, No 01 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.763 KB) | DOI: 10.31258/je.17.01.p.%p

Abstract

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PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, PERILAKU TIDAK ETIS DAN KETAATAN ATURAN AKUNTANSI TERHADAP FRAUD MELALUI KEPUASAN KERJA (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KABUPATEN KAMPAR) Noprial Valenra Maksyur; Taufeni Taufik; Azwir Nasir
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.153 KB) | DOI: 10.31258/je.26.4.p.128-144

Abstract

The purpose of this study was to examine the effect of internal control effectiveness, unethical behavior and compliance with accounting rules on fraud through job satisfaction in Kampar District Offices. This research was conducted on 31 regional device organizations in Kampar District. Respondents used in this study amounted to 93, data returned and can be processed as many as 88 respondents. The independent variables in this study are the effectiveness of internal control, unethical behavior and compliance with accounting rules. Dependent variable is fraud. Intervening variables are job satisfaction. Data collected from 88 respondents was further analyzed with the help of WarpPLS version 5.0 software. The results of the study prove that the effectiveness of internal control, unethical behavior and adherence to accounting rules affect fraud, as well as variable job satisfaction can mediate the relationship between variables of internal control effectiveness, unethical behavior, and compliance with accounting rules.
Pengaruh good corporate governance, profitabilitas, dan ukuran perusahaan terhadap pengungkapan tanggung jawab sosial perushaan pada perusahaan real estate dan property yang terdaftar di bursa efek indonesia (2010-2011) Oi Sanjaya; Taufeni Taufik; Al Azhar L
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 experiment is knowing the influence of good corporate governance, profitability and company measurement to company social responsibility.The population of this experiment is all of the company that is registered on BEI in 2010-2011. The taken samples are 54 company during two years. The used data is secondary data with collecting data method by downloading on web BEI and literature. Analisys data method that is used on this experiment is multiple regression with helping of software SPSS 17.0 version.The experiment result shows that institusional ownership has the effect on CSR with t-count 3.354, t-table 2.012 , significancy 0.002. The profability has the effect on CSR with t-count 2.843, t-table 2.012, significancy 0.007. The company measurement has the effect on CSR with t-count 3.333,t-table 2.012, significancy 0.002. Independent Comissioners has no effect on CSR with t-count -1.811, t-table 2.012, and significancy 0.076. Managerial ownership has no effect on CSR with t-count -1.256, t-table 2.012, significancy 0.215. Audit comittee has no effect on CSR with t-count1.797, t-table 2.02, significancy 0.079. Adjusted score R square is 0.597 means 59.7% independent variable on this experiment be able to give an effect on dependent Variable, and the left 40.3% is explained by otehr variable that’s not entered on this experiment, like foreighn ownership, Board of Commissioners, Leverage, Liquidity, company ages, company profile.Keywords: Institutional Ownership, Independent Board of Commissioners, Managerial Ownership, Audit Committee, profitability, firm size, CSR
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, AKUNTABILITAS PUBLIK, DESENTRALISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH (Studi Pada SKPD Kabupaten Kuantan Singingi) Eka Jas Oktavia Sari; Taufeni Taufik; Mudrika Alamsyah Hasan
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 aims to determine the empirical evidence of the effect of budget participation, public accountability, decentralization, and the internal control system of the local government managerial performance. The population in this study is 29 working units Kuantan Singingi District. Samples taken amounted to 87 respondents. The type of data used are primary data to the data collection method using a questionnaire. Data analysis method used in this study is multiple regression with SPSS version 17. Research shows that: 1) budgetary participation influence the managerial performance of local governments with a level of sig(0.015) < (0.05) and tcount (2.491) >ttable (1.98861) then H1is accepted, 2) public accountability affect the managerial performance of local governments with a level of sig (0.038) < (0.05) and tcount (2.110) > ttable (1.98861)) then H2 is accepted, 3) decentralization affect the managerial performance of local governments with a level of sig (0.034) < (0.05) and tcount (2.157) > ttable (1.98861) then H3 is accepted and 4) internal control system effect on managerial performance of local governments with a level sig (0.023) < (0.05) and tcount (2.310) > ttable (1.98861) then H4 is accepted. With a total value of R2 square of 0.530 which means that 53% of independent variables in this study could affect the dependent variable, while the rest of 47% is explained by other variables such as motivation, characteristics of the target budget, organizational commitment, and leadership style.Keywords: Managerial Performance of Local Government, Participation Budgeting, Public Accountability, Decentralization, and Internal Control System
PENGARUH LEVERAGE, PROFITABILITAS DAN PUBLIC SHARE TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN PADA PERUSAHAAN INDUSTRI OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2012 Irham -; Taufeni Taufik; Azhari Sofyan
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 data used is secondary data obtained through the Indonesian Capital Market Directory (ICMD). Data analysis methods used to perform hypothesis testing is multiple regression analysis. Before testing the hypothesis, first proposed regression equations were tested for normality of data and assumptions to be free from bias classic. These results indicate that Leverage as measured by debt-to-equity ratio (DER) affect the completeness of the disclosure of financial statements. Profitability as measured by Return on Assets (ROA) affect the completeness of the disclosure of financial statements. Public Share affect the completeness of the disclosure of financial statements. Simultaneously, DER, ROA and Public Share affect the completeness of the disclosure of financial statements. The coefficient of determination is 0.372 which shows the influence of the independent variables used in the model study of smoothing earnings as the dependent variable was 37.2%, while the rest (62.8%) is explained by other variables not included in this research mode.Keywords: Leverage, Profitability, Public Share, and Fittings Company Financial Statements
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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Abstract

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
Co-Authors ', Apriyanti ', Ariyadi ', Susilatri Afi Pradhana Agus Shafrizal Agus Sri Wahyuni Aji Prasetio Al Azhar A Al Azhar A Al Azhar L Al Azhar L &#039; Aldi Putra, Muhammad Alfiati Silfi Alvi Furwanti Alwie Alwindria, Yoga Amelya Adinata, Amelya Anatasya, Salsa Diva Anggie Veronisa Claura, Anggie Veronisa Annisa &#039; Annisa Furqani Arigusti Anriva, Della Hilia Arhdum, Zioldy Asril, Azalia Kitasha Atika Zarefar Aulia Ramadani, Putri Aunnurrafiq, Aunnurrafiq Aunurrafiq Aurora Febria Azhari Sofyan Azwir Nasir Azwir Nasir Bhima Azis Usman Daniatul Izzah Dea Priscilla Desi Sasnita Devi Safitri Devi Savitri Devi Savitri Dewi, Rafina Dian Kemala Edfan Darlis Edinov, Sally Edlin, Debby Nadya Eka Hariyani Eka Haryani Eka Haryani, Eka Eka Jas Oktavia Sari Eka Maulana, Gilang El Husna M, Siti Latifah Elsa Fibeany Liora Endang Sri Wahyuni Enni Savitri Enni Savitri Esi Wildiana faizah kamilah, faizah Febri Yulisa Febri Yulisa Fera Maydia Sari Gabyvia Septiyani Gusdalimah, Gusdalimah Gusnardi Hariadi Yasni Hariadi Yasni, Hariadi Haryanti Ismalia Hasby, Hasby Heptariani.Z, Susi Heriansyah, Muhammad Iqbal Hertika Hotdianty, Hertika Hevyana Naipospos, Hevyana Hilleri, Aura Abiyyi Humairoh, Fitri Inayatus Tsaniyah Indra Praja, Damara Putri Hestia Indrawati, Novita Irham - Iznillah, M. Luthfi Janne Walandouw Julita -, Julita Julita, Julita Jun Friday Kamaliah Kamaliah Ketut Tirtayasa Khairini, Renny Larastika Medianti Latifatul Yaswat Liana Siregar Lidia Hasnani Liza Fiona Liza Fiona Luthfi iznillah, Muhammad Luthfi, Muhammad Lutviana, Ika M. Rasuli Maisyaroh, Titin Manuppan Bangun Tua, Manuppan Bangun Maulana, Gilang Eka Maulina Agustiningsih Mela, Nanda Fito Melinda Rosita Mudinillah, Adam Mudrika Alamsyah Hasan Muhammad Ridho S Muhammad Rivai Muslim, Ego Muslimah Winda Nana Santika Nasrizal Nasrizal Ningsih, Wulan Sekar Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Noni Oktafiana Noprial Valenra Maksyur Norfaliza - Nova Evania Novaliana Rahmi Novira Fazri Nanda Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nur Azlina Nur Azlina Nur D, Emrinaldi Nurhasanatang, Siti Nursela Nursela Nursela, Nursela Nurul Badriyah Nurulita, Suci Odiatma Fajar Oi Sanjaya Oktavia, Tiara Pratiwi Gita Ayunda Prihastuti, Asepma Hygi Purba, Eva Tesanika Br Putra, Atiton Martwo Putri Mai Sarah Putri, Adria Pratama R. Albeta, Febrina Raharjo, Niko Dwi Rahmiati Idrus Ramadhan, Gian Riovi Restu Agusti Rezky Safitri Rheny Afriana Hanif Ria Eka Yuliana Ria Herlina Riovi Ramadhan, Gian Riry Isramiwarti Riski Hamdani Pulungan, Riski Hamdani Riza Pramita Anugerah, Riza Pramita Rofika &#039; Rofika - Rofika -, Rofika Romadaniati Romadaniati Rusli Rusli Rusli Rusli Safrizal Safrizal Sandie Davitra Alfitriady Sandy Widayati, Sandy Sari, Nanda Rakhmata Sarmolina, Tiki Sasmita Atika Sari Harahap Septia Yolanda Silalahi , Sem Paulus Silvya Sischa Yulia Putri Simamora, Audri Ruth Nathalia Siti Sarah Sri Rahmi Utami Suci Nurulita Sufiani Sufiani Suharyati Suharyati Susilatri Susilatri Susilatri Syifa, Sefita Nahdia Tengku Dea Monica Tesi Pratiwi Topan Surya Perdana Tuminah Sinaga Tyas Pramesti Vera Oktari Vince Rahmawati Vince Ratnawati Vini Destriyani Volta Diyanto Widya Arisza Septyaningtyas Widya Pangestika Winda Hartati Winda Muslimah Windi Wulandari Windi Wulandari Yesi Mutia Basri Yesi Mutia Basri Yesi Mutia Basri Yesi Ramadhani Yoga Alwindria Yuneita Anisma Yuneita Anisma Yuni Lestari Yunieta Anisma Yusralaini Yusralaini Yusralaini Zaufi, Muhammad Yafiz