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All Journal Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) EKONOMIS : Journal of Economics and Business DIJB (Diponegoro International Journal of Business) Assets: Jurnal Akuntansi dan Pendidikan JURNAL PUNDI AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Kajian Akuntansi dan Auditing UPI YPTK Journal of Business and Economics E-JURNAL AKUNTANSI
Neva Novianti
Fakultas Ekonomi Dan Bisnis Universitas Bung Hatta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Accounting Standard, Corporate governance, and accounting quality zaitul, zaitul; Puttri, Daniati; Novianti, Neva; ilona, desi
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28698

Abstract

Abstract. this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality. Forty-seven companies from period of 2008 to 2017 participated in this study. Moderated regression analysis (MRA) is used to analyse the data. the result show that there is negative relationship between adoption of IFRS-based convergent accounting standard and accounting quality. In addition, the corporate governance is failed to play as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality. Out of four control variables employed in this study, only three variables (company size, age and profitability) consistently effect on accounting quality in three models. Theoretical and practical implications are discussed detail in this paper.  Abstrak. Penelitian ini bertujuan untuk menginvestigasi dampak adopsi standar akuntansi keuangan hasil konvergensi dengan International Financial Accounting Standard (IFRS) terhadap kualitas akuntansi dengan menggunakan data perusahaan Indonesia. Selain itu, artikel ini juga menganalisis peran implementasi Tata Kelola korporasi sebagai variable moderasi antara adopsi standar akuntansi keuangan dan kualitas akuntansi. Empat puluh tujuah perusahaan berpartisipasi dalam penelitian ini dengan data keuangan yang berasal dari laporan tahunan dari tahun 2008 sampai dengan tahun 2017. Analisa regresi moderasi (moderated regression analysis) digunakan dalam penelitian ini untuk menganalisa data dengan menggunakan pirantik lunak GRETL. Hasil penelitian menunjukan bahwa adopsi IFRS di standar akuntansi keuangan Indonesia berpengaruh negatif terhadap kualitas akuntansi. Namun, tata kelola korporasi gagal memoderasi hubungan antara adopsi IFRS dan kualitas akuntansi. Dari empat variable control yang digunakan dalam studi ini, hanya tiga variable yang berpengaruh terhadap kualitas akuntansi yaitu ukuran perusahaan, umur perusahaan, dan profitabilitas perusahaan. Implikasi teori dan praktis dibahas mendalam dalam artikel. 
Effect of Corporate Governance on Corporate Social Responsibility and Firm Values: Empirical Evidence from Manufacturing Companies in Indonesia Neva Novianti; Siti Rahmi; Zaitul Zaitul
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.434

Abstract

Corporate governance (CG) and corporate social responsibility (CSR) are no longer voluntary. However, it has become a mandatory for every company, especially in increasing the value of the company, although there are still many pros and cons. This study aims to investigate the effect of CG practices on CSR as well as the influence of CG and CSR on firm value. The object of this research is manufacturing companies (Basic Industry and Chemical and Consumer Goods Industry Industry) which are listed on the Indonesia Stock Exchange in 2010-2018. Based on the process of sample selection (purposive sampling) 55 companies were obtained so there were 495 observations of research data. There are two research models tested in this study. First, it uses CG and CSR practices as independent variables and company value as the dependent variable. The second uses CG practice as an independent variable and CSR as the dependent variable. In the first model only CSR has a significant effect on the t-sig value of 0,000 (0,000 <0.05). The second model shows that CG has no significant influence on CSR.
ANALISIS PERBEDAAN KUALITAS AKUNTANSI DAN TATA KELOLA SEBELUM DAN SETELAH PENERAPAN PSAK KONVERGENSI IFRS Neva - Novianti; Daniati Puttri - Puttri
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.781 KB) | DOI: 10.31575/jp.v3i1.120

Abstract

The International financial reporting standard (IFRS) is an international financial reporting standard that aims to make financial reports comparable and have a high level of reliability. Indonesia carried out the full implementation of the term 'coverage' in 2012. Thus, it is expected that the accounting quality will be better after the implementation, as well as the governance practices. This study aims to find out empirically, whether there are differences in accounting quality as measured by earnings quality and accounting conservatism and governance before and after the application of PSAK that refers to IFRS. This research uses companies listed on the Indonesia Stock Exchange, especially consumer groups from 2008 to 2015 (2008-2011 before full adoption of IFRS and in 2012-2015 after full adoption of IFRS). There are 18 companies that fit the criteria. The hypothesis test results show that there is no difference in accounting quality based either on earnings quality or conservatism before and after the implementation of IRFS. However, governance shows a difference between before and after the implementation of IFRS.
Investigating the Village-based Tourism Economic Impact Desi Ilona; Z Zaitul; Neva Novianti
UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v7i1.70

Abstract

Many studies have been documented that tourism economic impact is a determinant of community support toward tourism development. However, there is a lack of study investigating tourism economic impact on village-based tourism. This study investigates the relative important index of the item offered by previous literature. Besides, this study also examines different means from different respondents: gender, education, and age. Forty-seven respondents have participated in this study. The validity and reliability test is run before the items are ranked using the relative important index (RII). Mann-Whitney U test has applied any difference of means value between woman and man. Moreover, the Kruskal-Wallis test is employed to determine any difference of means value among different levels of respondent education. The result shows that all items are valid and reliable. This study concludes that the first rank is variable 1 (village-based tourism increased job opportunities for village communities) with a relative important index of 0.898. Besides, six items have no mean value difference between man and woman, except for variable 5 (village-based tourism given economic benefit to village people). Its asym significance of Mann-Whitney U asym significance is lesser than 0.05. Further, respondent education and age category also have no difference in mean value using the Kruskal Wallis test. This study implies that the tourism economics impact for village-based tourism can be used for further studies.
Profesionalisme, Sensitivitas Etika, Personal Cost Dan Intensi Melakukan Whistleblowing Resti Yulistia M; Arie Frinola Minovia; Neva Novianti; Karina Rasaki
Akuntansi & Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i1.3550

Abstract

Whistleblowing in government institutions is a controversial topic regarding its impact on employees, companies and society. Although whistleblowers face a dilemma, the majority of fraud disclosures originate from employees or internal parties. The impact of professionalism, ethical sensitivity, and personal cost on whistleblowing intention is investigated in this study. The purposive sampling method was used to choose 54 tax employees from KPP Pratama Bukittinggi in West Sumatra as respondents. The result found professionalism and personal cost had an effect on whistleblowing intention, while ethical sensitivity had no effect. These findings can be used by the government and policymakers to improve professionalism in their work and boost whistleblower protection.
[RETRACTED] Corporate governance, capital structure, and performance in family and non-family firms Tyara Dwi Putri; Purbo Jadmiko; Neva Novianti; Giralda Triyani Arista
Diponegoro International Journal of Business Vol 5, No 1 (2022)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dijb.5.1.2022.24-32

Abstract

This article was retracted due to the following reasons. A retraction announcement will be made in Vol 6 (1), 2023. RETRACTION TO:Putri, T. D., Jadmiko, P., Novianti, N., & Arista, G. T. (2022). Corporate governance, capital structure, and performance in family and non-family firms. Diponegoro International Journal of Business, 5(1), 24-32. https://doi.org/10.14710/dijb.5.1.2022.24-32This article has been retracted by Publisher based on the following reason:Letter to Editor from Dr. Dedi Iskamto (Managing Editor of ADPEBI International Journal of Business and Social Science/AIJBS) reported that he found a dual publication for this paper with the paper that was also published in AIJBS Vol. 2 (1), 2022. After a careful review, we found that the papers have a very significant similarity. Even the data and analysis are exactly the same. We then sent a letter to the corresponding author and the editor of AIJBS asking for clarification. Based on our correspondence with the corresponding author, she admitted that prior to the submission to our journal, they already made a submission to the AIJBS, but she argued that she had withdrawn the submission before submitting it to our journal. However, our communication with the editor of AIJBS made it clear that the author never formally requested withdrawal. Even after the editor sent the acceptance letter, the editor never received a withdrawal, so they assumed that the author agreed to process the publication. Furthermore, when we asked the author to send proof of withdrawal prior to submission to our journal, she failed to provide sufficient evidence.Based on the communication with the corresponding author and the editor of AIJBS, we conclude that the authors made misconduct, particularly by creating a double submission. The academic community takes this kind of misconduct as a very serious issue. Furthermore, it is clearly mentioned in our author guidelines that "DIJB cannot accept an article if it is not the author's original work, has been published before (a conference paper could be accepted if it has been revised so that it is significantly different), or is currently under consideration for publication in another journal." Therefore, we decided to retract this paper.Apologies are offered to readers of the journal that this was not detected during the submission process. We have conducted careful measures to minimize this misconduct happened by doing a plagiarism screening using Google-based search engines after receiving a submission. However, since we received the paper before it has been published in AIJBS, this made us difficult to detect this misconduct.
DOES "IS" INNOVATION DIFFUSION CONTRIBUTE TO THE NON-FINANCIAL PERFORMANCE OF THE VILLAGE GOVERNMENT? Zaitul Zaitul; Desi Ilona; Neva Novianti; Eugene Okyere-Kwakye
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i1.13984

Abstract

ABSTRACTThis research paper analyzes the Influence of IS innovation diffusion on the performance/ outcome of the village government. Besides this paper also determines the role of organizational support and technological advantage in determining performance. Finally, this study researched these variables as moderating between IS innovation diffusion and implementation. The primary data was collected through a survey and analyzed using the smart-pls. The result shows that the technological advantage is significantly associated with the performance of the village government. This finding contributes to the technology organization environment.ABSTRAKPenelitian ini menganalisis pengaruh difusi inovasi SI terhadap kinerja pemerintah desa. Selain itu, penelitian ini juga menentukan peran dukungan organisasi dan keunggulan teknologi dalam menentukan kinerja. Terakhir, penelitian ini juga meneliti variabel-variabel tersebut sebagai variabel pemoderasi antara difusi inovasi SI dan kinerja. Data primer dikumpulkan melalui survei dan dianalisis menggunakan smart-pls. Hasil penelitian menunjukkan bahwa keunggulan teknologi berpengaruh secara signifikan dengan kinerja pemerintah desa. Temuan ini secara teoritis berkontribusi pada technology organization environment.
STUDENT PERCEPTIONS ON THE ACADEMIC STAFF SERVICE QUALITY AT BUNG HATTA UNIVERSITY INDONESIA Yeasy Darmayanti; Daniati Puttri; Neva Novianti; Siti Rahmi; Suryadimal Suryadimal; Nor Azilah Husin
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.21022

Abstract

Optimizing services to students is an important aspect that must be managed seriously by all tertiary institutions. Moreover, with the PT-BHMN regulation, state universities also play a role like private universities in reaching the number of students. Therefore, service is one of the key factors and promotional media for prospective students in choosing a tertiary institution. In this study, we investigated student perceptions of the service quality of academic staff at Bung Hatta University. Data was collected from 488 students. Sample data were statistically analyzed using the modified Servqual model using 6 dimensions (ie: physical evidence, reliability, responsiveness, assurance, empathy, information systems). The findings reveal that the responsive tangibles dimension shows the highest negative gap, while the reliability dimension has the lowest negative gap among all dimensions. So the conclusion is that overall improvements must be made in order to be able to provide optimal service for users of educational services, especially in West Sumatra, Indonesia.
DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN FRAUD PENTAGON Runi Anjeli; Novianti, Neva; Rahmawati, Novia; Rifa, Dandes
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i2.143

Abstract

This study aims to provide empirical evidence on the effect of fraud pentagon in detecting fraudulent financial reporting empirical study on State-Owned Enterprises listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling with a final sample of 21 companies. This study uses a panel data regression model with e-views 12. The results of the study show that financial targets have a significant positive effect on fraudulent financial reporting, while external pressure has a significant negative effect. Financial stability, institutional ownership, ineffective monitoring, auditor quality, and change in auditor do not show a significant effect. Changes in directors and frequent number of CEO's pictures also do not have a significant effect. Practically, companies are advised to focus on managing financial targets and external pressure to reduce the risk of inaccurate financial reporting. From an academic perspective, this study enriches the literature by highlighting the important role of financial targets and external pressure, and encouraging further research on other factors that influence fraudulent financial reporting. The results of this study are expected to deepen the understanding of fraudulent financial reporting predictions.
Dampak Covid-19 Pada Kinerja Saham Sektor Perdagangan, Jasa & Investasi Dan Aneka Industri Neva Novianti; Herawati Herawati; Tyara Dwi Putri; Zaitul Zaitul
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p20

Abstract

The COVID-19 pandemic has hit almost all countries in the world, including Indonesia. For this reason, Indonesia has implemented PSBB measures to overcome the spread of the virus. This study intends to explore the impact of Covid-19 on stock returns in the trade, services & investment sectors and various industries and see the relationship between these sectors. The data used are financial report data, stock prices and the number of confirmed cases of Covid 19 with an observation period of 14 days before the PSBB was implemented, namely from 27 March 2020 and 14 during PSBB. The total sample is 163 companies. This research methodology adopts a panel data regression approach. Research shows that the increase in the number of confirmed cases of Covid-19 has no effect on stock returns. However, during the PSBB period, the trade, services and investment sectors showed a significant positive effect on stock performance. In addition, the two sectors studied also showed different results. Keywords: Covid-19; PSBB; Stock Returns.
Co-Authors Arie Frinola Minovia Dandes Rifa, Dandes Daniati Puttri Eugene Okyere-Kwakye Giralda Triyani Arista Herawati Herawati Ilona, Desi Jadmiko, Purbo Karina Rasaki Nor Azilah Husin Novia Rahmawati Puttri, Daniati Resti Yulistia Muslim Runi Anjeli Siti Rahmi Suryadimal Suryadimal Tyara Dwi Putri Yeasy Darmayanti Zaitul Zaitul Zaitul Zaitul