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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi Kontemporer
Susilatri Susilatri, Susilatri
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Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH SIZE PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, KEPEMILIKAN SAHAM ASING, DAN PROFITABILITAS PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI PADA TAHUN 2010-2013 Rahmayanty, Sri; Tanjung, Amries Rusli; Susilatri, Susilatri
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

This study aimed to determine the effect of firm size, public ownership, foreign ownership, and profitability of the company on the disclosure of Corporate Social Responsibility (CSR) in the food and beverage companies listed on Indonesian Stock Exchange in 2010-2013. Samples are 16 companies that are determined by purposive sampling. The instrument used was a checklist item CSR disclosure. Data was analyzed using multiple linear regression method (multiple regression) with SPSS version 17.0. The results of the study showed that public ownership, and profitability significantly influence CSR disclosure. While the firm size and foreign ownership does not significant effect on CSR disclosure.Keywords : Corporate social responsibility, firm size, public ownership, foreign ownership, and the profitability of the company.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT: DITINJAU DARIASPEK KARAKTERISTIK DIRI DAN ASPEK LINGKUNGAN (Studi pada BPK-RI Perwakilan Provinsi Riau) Kurniawan, Egi; Andreas, Andreas; Susilatri, Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was aimed to examine factors affecting the audit judgment, namely gender, independence, expertise, task complexity, and obedience pressure. The sample of this research are auditors who worked on BPK-RI Representative Riau Province. The sample were selected with a total sampling method. Collecting data in this research using a questionnaire submitted to 68 auditors. The questionnaire returned as much 66 questionnaires (97%). Data analysys used multiple regression analysis. The result of this research showed that the Independence, expertise and task complexity influence to audit judgment, while gender and obedience pressure has no effect on audit judgment.Keywords : Gender, Independence, Expertise, Task Complexity, Obedience Pressure, Audit Judgment
PENGARUH PERSEPSI KETIDAKPASTIAN LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN SISTEM PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL INTERVENING Angraeni, Rani; Sari, Ria Nelly; Susilatri, Susilatri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research was conducted at Bank Perkreditan Rakyat company registered inPerbarindo Riau, Pekanbaru. The purpose of this study is to determine theperception influence of environmental investment, company size on companyperformance with management control system as intervening variable. To achievethe objective, the researcher used the sampling census method, So, therespondents for data collection are all middle level managers and top managers at19 BPR offices in city Pekanbaru. This research is in the form of quantitativeresearch, where the data obtained through questionnaires spread. The analyticaltechnique used is Structural Equation Modeling (SEM) with calculations performedusing WarpPls 5 aids and interveing variables measured by second-order constructanalysis, where the construct latent variable can consist of various dimensions orcomponents so it is called multidimensional construct and each dimensionMeasured by several indicators. The results of the research indicate that: 1) theperception of environmental uncertainty has an influence on the managementcontrol system (belief system, boundary system, diagnostic system and interactivesystem), 2) the size of the company that continues to grow rapidly does not affectthe management control system, 3) management control system (belief system,boundary system , Diagnostic system and inrteractive system) have an influence oncompany performance, 4) the perception of environmental uncertainty has no effecton the company performance through management control system (belief system,boundary system, diagnostic system and inrteractive system); 5) firm size has noeffect on Company performance through management control system (beliefsystem, boundary system, diagnostic system and inrteractive system).
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN: PEMBELAJARAN ORGANISASI DAN INOVASI SEBAGAI VARIABEL INTERVENING (STUDI PADA BANK PERKREDITAN RAKYAT (BPR) KOTA PEKANBARU) Ningrum, Indah Sawitri; Sari, Ria Nelly; Susilatri, Susilatri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The research aims to determine the effect of management control systems on firm performance mediated by organizational learning and innovation. This research uses sampling census method. The population in this study is the existing Rural Credit Bank which is represented by middle managers and top managers at each existing Rural Bank. The data collection technique used is by distributing questionnaires. Data analysis technique using Structural Equation Modeling-Partial Least Square (SEM-PLS) with Warppls version 5. The result of hypothesis testing in this research indicates that 1) management control system influence to firm performance, 2) management control system influence to organizational learning , 3) organizational learning has an effect on to innovation, 4) innovation influence to firm performance, 5) management control system which mediated by innovation has no effect to firm performance, 6) management control system mediated by organizational and innovation learning have positive and significant effect to firm performance.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA MODAL DENGAN LUAS WILAYAH SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kabupaten/Kota di Provinsi Sumatera Utara Tahun 2014- 2016) Lamido, Ivan; Ratnawati, Vince; Susilatri, Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to know the influences of Local Revenue and General Allocation Funds to Capital Expenditure with area as variable moderating. The population of this study is all the city/regency in Province North Sumatera period 2014-2016. All of the population are sample. The Method of analysis uses multiple linear regression. The results of testing that has been done. Partial regression test (t test) showed that the Local Revenue has effect to capital expenditure with P<0,05 (P= 0,000). General Allocation Funds has no effect to capital expenditure with P>0,05 (P=0,448). The result of this study also show that area do not moderate the effect of local revenue and general allocation fund to capital expenditure.Keywords : local revenue, general allocation funds, capital expenditure, area
PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017) Inten, Nestiti Gemi; Vince, Ratnawati; Susilatri, Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to investigate the effect of deferred tax asset,deferred tax expense, current tax expense, and tax planning on earningsmanagement. The population of this study are manufacture companies listed onthe Indonesia Stock Exchange, from 2014 to 2017. The samples of this study areall companies were selected by purposive sampling method. This study usedlogistic regression analysis to test whether the independent variables affect thedependent variable. The results showed that deferred tax asset and current taxexpense respectively had a significant effect on earnings management inmanufacturing companies during the period 2014 to 2017, while deferred taxexpense and tax planning did not affect the earnings management. Value ofNagelkerke R Square is 0.337, which means that the variability of the dependentvariable can be explained by the independent variable as 33,7%, while theremaining variables 66,3% are explained variability of other variables outsidethis model study.Keywords : Deferred Tax Asset, Deferred Tax Expense, Current Tax Expense,Tax Planning, Earnings Management.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN PERKEBUNAN DI INDONESIA DAN MALAYSIA: FACTORS AFFECTING THE DISCLOSURE OF BIOLOGICAL ASSETS IN PLANTATION COMPANIES IN INDONESIA AND MALAYSIA Afrilia Ulfa, Oetari; Nasrizal, Nasrizal; Susilatri, Susilatri; Kurnia, Pipin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.83-100

Abstract

The purpose of this research is to evaluate and assess the impact of biological asset intensity, company size, KAP type, and profitability on the disclosure of biological assets by plantation companies listed on the Indonesian Stock Exchange and Malaysia Stockbiz between 2016 and 2018. The method used in this study is the method of documentation observation of the sample determined using purposive sampling method. The total samples of this study were 15 samples Indonesian plantation companies and 25 samples Malaysian plantation companies. Hypothesis testing is carried out by using multiple linear regression analysis techniques with the statistical test instrument by using SPSS 25. The results show that biological asset intensity and profitability have an effect on the disclosure of biological assets. Meanwhile, company size and type of KAP have no effect on the disclosure of biological assets in Indonesian plantation companies. Furthermore, in Malaysian plantation companies show that biological asset intensity affects the disclosure of biological assets. Meanwhile, company size, type of KAP and profitability have no effect on disclosure of biological assets.
PENGARUH STRUKTUR KEPEMILIKAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO: THE EFFECT OF OWNERSHIP STRUCTURE AND GOOD CORPORATE GOVERNANCE ON RISK MANAGEMENT DISCLOSURE Dinata, Marco; Yusralaini, Yusralaini; Susilatri, Susilatri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.421-433

Abstract

This study aims to determine the effect of the variables of management ownership, foreign ownership, public ownership, independent commissioners, audit committees, and risk management committees on risk management disclosures. The population in this study is all manufacturing companies listed in the IDX period 2016-2021. The selection of sample in this study used the purposive sampling method. The samples selected in this study are 71 companies based on predetermined criteria. The results showed that the risk management committee had a positive and significant effect on risk management disclosure. Meanwhile, management ownership, foreign ownership, public ownership, independent commissioners and audit committees have no significant effect on risk management disclosure
PENGARUH KEUNGGULAN BERSAING, TEKNOLOGI DIGITAL DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM: THE EFFECT OF COMPETITIVE ADVANTAGE, DIGITAL TECHNOLOGY AND FINANCIAL LITERACY ON MSMEsPERFORMANCE Susilatri, Susilatri; Humairoh, Fitri; Ramaiyanti, Sinta; Azlina, Nur
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.5.2.265-278

Abstract

This study aims to analyze the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The analysis technique used is the mix method, with the aim of confirming the results of quantitative research. The method used is. The population in this study was 498 MSME actors registered with the Cooperatives and MSMEs Service of Bengkalis Regency. While the sample in this study amounted to 222 MSME actors determined using the Slovin formula. The data used is primary data, where respondents were given written questionnaires/questions and interviews with several MSME actors. The data was tested using multiple linear regression to determine the accuracy of the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The test results show that competitive advantage and digital technology have an effect on the performance of MSMEs. Meanwhile, financial literacy has no effect on the performance of MSMEs in Bengkalis Regency. The interview results also show the importance of competitive advantage and technology utilization in MSMEs.
PENGELOLAAN BELANJA DAMPAK JARING PENGAMAN SOSIAL DI MASA PANDEMI COVID-19 Basri, Yesi Mutia; Prasetio, Yoland; Susilatri, Susilatri
Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i2.3172

Abstract

Research Purposes. This study aims to observe how the financial management of the Riau Province government in dealing with the impact of social safety nets.Research Method. A qualitative method with a sort of case study was used in the investigation. In-depth interviews, observation, and documentation are all used to acquire data. Triangulation techniques were utilized to assure data veracity.Research Result and Findings. The findings in the budgeting stage demonstrate refocused and reallocated of funds activities by Riau Provincial Government by allocating $100 million for persons affected by Covid-19 through BLT and basic food support. There was some un-valid data problem in the aid distribution to the community so that the assistance could not be fully disbursed to third parties. At the aid distribution stage, a problem was found, namely the amount of aid that was not fully received by the community due to an error in the aid distribution system. This study aids the government in formulating strategies for local financial management of social safety nets in the event of a disaster.
Co-Authors Afrilia Ulfa, Oetari Amries Rusli Tanjung Andreas Andreas Angraeni, Rani Dinata, Marco Humairoh, Fitri Inten, Nestiti Gemi Kurniawan, Egi Lamido, Ivan Nasrizal, Nasrizal Ningrum, Indah Sawitri Nur Azlina Pipin Kurnia Prasetio, Yoland Ramaiyanti, Sinta Ria Nelly Sari Sri Rahmayanty, Sri Vince Ratnawati Yesi Mutia Basri Yusralaini Yusralaini, Yusralaini