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All Journal Jurnal Ekonomi JURNAL MANAJEMEN DAN AKUNTANSI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Unri Conference Series: Community Engagement PEKBIS

Enni Savitri

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Author-ID : 468521

Humanities Economics, Econometrics & Finance Education Other

Published : 31 Documents Claim Missing Document

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PHYSICAL CAPITAL (VACA) DAN KEPUTUSAN PENDANAAN (DEBT TO TOTAL ASSET) TERHADAP KINERJA KEUANGAN (ROA) MELALUI RISIKO KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2010-2012 Savitri, Enni
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 3 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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This study aimed to measure the effect of Physical Capital (VACA) and Decision Funding (Debt to Total Assets) toward Financial Performance (ROA) through Financial Risk. This study examined 26 corporate issuers for 3 years ie 2010-2012. The empirical results of this study indicate that the variable Physical Capital has a significant negative effect on financial risk; Funding decisions have a significant positive effect on financial risk; Physical Capital has a significant positive effect on financial performance. Funding and Financial Risk decisions have a significant negative effect on financial performance; Physical Capital mediated by Financial Risk and significant positive effect on financial performance. Funding decisions are not mediated by the Financial Risk and significant negative effect on financial performance. Keywords: Physical Capital, Financing Decisions, Financial Risk, Financial Performance

PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN DENGAN RISIKO BISNIS SEBAGAI VARIABEL MODERATING Maya Laura; Amries Rusli Tanjung; Enni Savitri
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this research was to examine the effect of the company's growthprofitability, and firm size affect the dividend policy to moderate business risk.Thepopulation in this research is the property and real estate company in thisresearch across the Property and Real Estate companies listed on the StockExchange was 49 (forty nine) listed companies sampled in this research are asmany as 23 companies that meet the criteria. In analyzing and interpreting thedata, descriptive analysis method and analysis methods verification. Descriptiveanalysis method is used to describe the characteristics of the research variables,whereas the verification method used to test the research hypotheses by usingrelevant statistical tests. While the verification method used in this research isModerate Regression Analysis (MRA).Based on the research hypothesis CompanyGrowth affect the company’s dividend policy at the property and real estate listedon the Indonesia stock exchange. Profitability significant effect on DividendPolicy. Company size doesn’t significant effect on the profitability of the Bank arelisted on the Indonesia Stock Exchange. The business risks can’t strengthen therelationship between the policies dividend. Variabel Company Growth BusinessRisk strengthen the relationship between the profitability of the dividend policy, soH5 accepted. There is the influence of company size on the dividend policy withbusiness risk as a moderating variable. Business Risk and strengthen therelationship between the size of the Company on dividend policy.

PENGARUH FAMILY OWNERSHIP TERHADAP KINERJA KEUANGAN: STRATEGI BISNIS DAN AGENCY COST SEBAGAI VARIABEL MODERATING Anita Anita; Kirmizi Kirmizi; Enni Savitri
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this study is to examine the effect of family ownership on financial performance moderated by business strategy and agency cost. The sample of the stuydy are manufacturing companies listed on Indonesia Stock Exchange period2007-2014, 45 companies, which has family ownership at least 20%. By using a model multiple regression analysis with EView version 9 is used. Result show that family ownership has an effect on financial performance, business strategy and agency cost has moderated on the relationship between family ownership and financial performanceKata kunci : Financial Performance, Family Ownership, Business StrategyAgency Cost

PENGARUH PEMBIAYAAN, KAS DAN UKURAN PERUSAHAAN TERHADAP ISLAMIC SOCIAL REPORTING (ISR) DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Puspha Sonia; Emrinaldi Nur DP; Enni Savitri
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mrngetahui dan menganalisa pengaruhpembiayaan, kas, dan ukuran perusahaan terhadap Islamic Social Reporting (ISR) dengan profitabilitas sebagai variabel intervening. Penelitian dilakukan padaBank Umum Syariah (BUS) yang terdaftar di Indonesia tahun 2012–2015 dengan teknik pengambilan sampel secarapurposive sampling. Teknik analisis data menggunakan metode Analisis jalur (path analysis). Hasil penelitian menunjukkan pembiayaan dan ukuran perusahaan berpengaruh secara langsung terhadap ISR sedangkan kas tidak berpengaruh secara langsung terhadap ISR. Variabel pembiayaan dan ukuran perusahaan berpengaruh secara langsung terhadap profitabilitas, sedangkan kas tidak berpengaruh secara langsung terhadap profitabilitas. Serta pembiayaan dan ukuran perusahaan menunjukkan pengaruh secara tidak langsung terhadap ISR melalui profitabilitas, sedangkan kas menunjukan tidak berpengaruh secara tidak langsung terhadap ISR melalui profitabilitas sebagai variabel intervening.

PENGARUH KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI : KECERDASAN SPIRITUAL DAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING Agus Agus; Kirmizi Kirmizi; Enni Savitri
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research purpose to test the influence of intellectual intelligence against the understanding of accounting with spiritual intelligence and emotional intelligence as a variable moderation. Population and sample in the research master's degree Accounting students, this University of Riau. This research got 101 sample respondents. By using regression analysis models with spss version 16. The results showed that the intelligence of the intellectual influence on the understanding of accounting. intellectual intelligence to accounting understanding moderated with spiritual intelligence. intellectual intelligence does not affect accounting understanding moderated by emotional intelligence.

PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, TEKANAN KETAATAN, PENGALAMAN AUDITOR SERTA ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK (Studi Empiris pada KAP di Pekanbaru, Batam dan Padang) Novia Arnia Yanti; Andreas '; Enni Savitri
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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The purpose of this study is to determine Influence of Professionalism, Auditor’s Knowledge for Errors, Obedience Pressure, Experience of Auditor’s and Professional Ethics to Public Accountant’s Judgement of Materiality Levels. Research carried out on Registered Public Accountan’s located in Pekanbaru, Padang and Batam. Purposive sampling method is taken and generates 63 respondents as sample. Statistical analysis which used in this study is multiple regression method by SPSS version 16.00. The result of this study showed that auditor’s knowledge for errors, experience of auditor’s, professional ethics significant influence on public accountant’s judgement of materiality levels. While the professionalism and obedience pressure no effect on public accountant’s judgement of materiality levels. Based on the test result of the coefficient determination, the value of the Adjust R Square is 42.4 % while the remaining 57.6 is influenced by other factors not included in this study.Keywords: Professionalism, Auditor’s Knowledge for Errors, Obedience Pressure, Professional Ethics and Judgement of Materiality Levels.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS (studi empiris pada KPP Pratama Pekanbaru Tampan) Weni Khastuti; Enni Savitri; Rheny Afriana Hanif
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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The purpose of this study was to examines the influence paying tax awareness, knowledge and understanding of tax regulation, a good perception of the effectiveness of the taxation system, the quality of tax services on the willingness to pay taxes of an personal taxpayer who performs work free. Sampling techniques in the study was probability sampling. To better represent the researchers took a sample of 78 respondents with Slovin formula calculations. This study uses quantitative methods, where the data obtained from distributing questionnaires to the taxpayer who performs registered in KPP Pratama Tampan, Pekanbaru. Test statistic used is multiple linear regression test, and data obtained were processed using SPSS 20.0. Statistical software. Based on the results of research that conducted, found the coefficient of determination (Adj. R²) of 0.581. That means 58,1% of the willingness to pay taxes influenced by paying tax awareness, knowledge and understanding of tax regulation, a good perception of the effectiveness of the taxation system,the quality of tax services. The independent variable in this study paying tax awareness, knowledge and understanding of tax regulation,the quality of tax serviceshad a significant influence on the willingness to pay taxes. Then independent variable a good perception of the effectiveness of the taxation system doesn't influence on the willingness to pay taxes of an personal taxpayer who performs work free.Keywords: Willingness, awareness, knowledge, perception and quality

Pengaruh asimetri informasi, leverage, kualitas akrual, dan profitabilitas terhadap kualitas laba (studi pada perusahaan manufaktur yang terdaftar di bei 2010-2011) Karolus Timotius; Vince Ratnawati; Enni Savitri
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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The aimed of this research to analyzed the effect of information asymmetry, leverage, accrual quality, and profitability to the quality of earnings. The population of this study is companies listed on the Indonesia Stock Exchange (IDX) in 2010 to 2011. Samples was determined by purposive sampling method. There are 60 manufacturing companies. Analysis of the data was use as multiple regression analysis. The result that information asymmetry of does not affect on the quality of earnings but leverage, accrual quality, and profitability of a significant effect the quality of earnings. Based on the research, we can suggested: for the next research you should use another variables such as systematic risk, liquidity, investment opportunity set, and a chance to grow and add the longer period of observation.Keywords: Information Asymmetry, Leverage, Accrual Quality, Profitability, Quality of Earnings

PENGARUH INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS PEMERIKSA STUDI PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI RIAU Ari Syahputra Ladisura; Andreas -; Enni Savitri
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 research is to analyze the effect of intellectual and emotional intelligent towards auditor’s quality at Financial Investigation Bureau of Indonesia for Riau Province Reserve. Data in this research were collected using a survey method with help of research instruments such as questionnaires were distributed to 40 auditors who works at the Financial Investigation Bureau of Indonesia for Riau Province Reserve. Data in this research will be analyzed using multiple linear regression using SPSS 18 software. To test the validity and reliability of research instrument used pearson correlation and cronbach alpha. Besides it is also testing data for normality using a normal probability plot. There are several findings in this research, first all instruments used in this research was reliable and valid. Second, distribution of respondents was normal. Third, educational qualification, professional qualification, independency, self-awareness, self-controlling, and empathy, were affected significantly the auditor’s quality, while experience, motivation, and social skill were not affected the auditor’s quality of Financial Investigation Bureau of Indonesia for Riau Province Reserve. Keywords: Intellectual, Emotional Intelligence, and Auditor’s Quality

PENGARUH KOMPETENSI, KOMPLEKSITAS TUGAS, SKEPTISISME PROFESIONAL, INDEPENDENSI DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS AUDIT AUDITOR BADAN PEMERIKSA KEUANGAN (BPK) REPUBLIK INDONESIADAN BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN PROVINSI Cudtia Lizka Abdika; Amries Rusli Tanjung; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of competence, complexity, professional skepticism, independence and emotional intelligence of the quality audit at the Supreme Audit Agency (BPK) of the Republic of Indonesia and the Finance and Development Supervisory Agency (BPK) Representative Riau Province. The population in this study were all auditors working at the Supreme Audit Agency (BPK), amounting to 117 auditors and the Audit and Development Agency (BPK) Representative Riau province, amounting to 58 auditors. The sampling technique using sample selection method ( purposive sampling method). Criteria sample used was Auditors who have worked more than 2 years at the Supreme Audit Agency (BPK) and the Supreme Audit Agency (BPKP) Representative Riau province and number as many as 115 people. The results showed that the variable competence, complexity, professional skepticism significant effect on audit quality on the Supreme Audit Agency (BPK) and the Supreme Audit Agency and development (BPK) Representative Riau Province. While variable independence and emotional intelligence has no effect on audit quality were significant at the Supreme Audit Agency (BPK) and the Supreme Audit Agency and development (BPK) Representative Riau Province.Keywords: Competence , Complexity , Professional Skepticism , Independence , Emotional Intelligence and Quality Audit.

Co-Authors Agus Agus Al Azhar A ' Amries Rusli Tanjung Anak Agung Gede Sugianthara Andreas ' Andreas - Andreas Andreas Anita Anita Ari Syahputra Ladisura Azmi, Zul Chici Claraini Cudtia Lizka Abdika Desi Ratna Sari Dewi Asfiryati EMRINALDI NUR DP Endah Yola Devita Erianti Sawitri Karolus Timotius Kirmizi ' Kirmizi - Kirmizi Kirmizi Latifatul Yaswat Maya Laura Meilda Wiguna Mela, Nanda Fito Mudrika Alamsyah Hasan Noval Hadi Praja Novia Arnia Yanti Puspha Sonia Raja Adri Satriawan Raja Adri Satriawan Surya Raja Multi Konvokesen Adiman Rheny Afriana Hanif Rofika Rofika Sabrina Octaviani Said Ridho Fadillah Sari Nofita Sari Septhea Dwi Pratiwi Sholihin Sholihin Siti Aisyah Siti Iswahyuni Supriono ' Supriono Supriono Taufeni Taufik Vince Ratnawati Volta Diyanto Wahyuni ' Weni Khastuti

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