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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Accounting Analysis Journal Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA JRMSI - Jurnal Riset Manajemen Sains Indonesia Profita : Komunikasi Ilmiah dan Perpajakan Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi Keuangan dan Bisnis
Devi Safitri
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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STUDI EMPIRIS PENYERAPAN ANGGARAN DAN FAKTOR DETERMINASINYA PADA PEMERINTAH KOTA PEKANBARU Wanda Hamidah; Yuneita Anisma; Devi Safitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.1.3.365-383

Abstract

The purpose of this research is to find out the influence of budget planning, human resource competence, organizational motivation towards budgets in the regional organizations of the city of Pekanbaru. The research method used is a quantitative re`search method with primary data obtained from questionnaire data measured using a Likert scale. The study population was all Regional Organizations in the Government of Pekanbaru. This sample researchers are the chief of regional organizations, Chief of Subdivision and treasurer of expenditure at 43 regional organizations in Pekanbaru City selected using purposive sampling method. Data collection was carried out through a survey using a questionnaire that was distributed to respondents. This research uses multiple linear analysis method with SPSS version 22. The results of this study indicate that budget planning, human resource competencies, motivation, and organizational commitment affect budget absorption in Pekanbaru City Government
FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT APARATUR SIPIL NEGARA UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING Devi Safitri; Sem Paulus Silalahi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.734 KB) | DOI: 10.22441/profita.2019.v12.01.002

Abstract

Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi minat aparatur sipil negara untuk melakukan tindakan whistleblowing di SKPD Kabupaten Kuantan Sengingi. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner diperoleh secara langsung. Menggunakan sampel 70 orang  aparatur sipil negara SKPD Kabupaten Kuantan Sengingi yang berasal dari 43 unit kerja yang berbeda. Teknik analisis data dalam penelitian ini dilakukan dengan menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa secara parsial sikap, komitmen organisasi, intensitas moral, personal cost dan tingkat keseriusan kecurangan berpengaruh signifikan terhadap minat aparatur sipil negara untuk melakukan tindakan whistle-blowing
PENGARUH KOMPETENSI, INDEPENDENSI, DUKUNGAN MANAJEMEN DAN KEAHLIAN PROFESIONAL TERHADAP EFEKTIVITAS AUDIT INTERNAL Tria Warastuti; Yuneita Anisma; Devi Safitri
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 3 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

This study aims to examine how competence, independence, management support and professional expertise affect the effectiveness of internal audit at universities in Pekanbaru City. The populations in this study were internal auditors in universities in Pekanbaru City. The sample in this study was selected using purposive sampling method. Based on the purposive sampling method, a sample of 18 universities was obtained with 65 internal auditors. This study uses primary data by distributing questionnaires online due to the COVID-19 pandemic. The analytical method used in this study uses the Structural Equation Model method based on Partial Least Square (PLS) with the help of Smart PLS 3.The results of this study indicate that: (1) Independence has a significant positive effect on the effectiveness of internal audit with a t value of 3,440>1,96 and the results of P-Value 0.001 which is less than 0.05, (2) Management support has a significant positive effect on the effectiveness of internal audit with a t value of 4.185>1.96 and a P-Value of 0.000 which is less than 0,05. Meanwhile, Competence and Professional Proficiency do not significantly influence the effectiveness of internal audit
PENGARUH INDEPENDENSI, KARIR DAN PENJENJANGAN, OBJEKTIVITAS, DAN PENGALAMAN AUDIT TERHADAP EFEKTIVITAS AUDIT INTERNAL Nurhaliza Nurhaliza; Yuneita Anisma; Devi Safitri
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.13932

Abstract

This study aims to find out the effects of independent, careers and grading, objectivity, and audit experience on the effectiveness of internal audits. This research uses purposive sampling method. The data in this research comes from a questionnaire from 52 respondents. The processing of the data in this research applies Structural Equation Model based on Partial Least Square  with the help of SmartPLS 3. According to the research findings, independence and audit experience significantly affect the effectiveness of internal audits. While careers and grading and objectivity do not significantly affect the effectiveness of internal audits.
Motivasi kerja memoderasi pengaruh komitmen organisasi, gaya kepemimpinan dan ambiguitas peran terhadap kinerja auditor Jailani Sidik; Devi Safitri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.35

Abstract

Purpose: This study is to investigate how work motivation moderates organizational commitment, leadership style, and role ambiguity in the performance of the auditor. Research Methodology: The subject of this investigation is the audit firm in Pekanbaru, Medan and Padang with the assumption that each audit firm has four accountants. The test equipment used Statistical Product and Service Solution (SPSS) ver. 23.0. Results: The results of hypothesis test show that organizational commitment, leadership style and role ambiguity influence the performance of the auditor. Then for a hypothesis that is moderated by work motivation, show that work motivation moderates the relationship between organizational commitment, leadership style, and role ambiguity influence the performance of the auditor. Limitations: Unreturned questionnaires, limited scope of research area, and limited variable became the limitations of this study. Contribution: In accordance with its responsibility to provide good audit results and reliability, the auditor must not only have competence but also relate to the involvement of the organizational commitment, leadership style, and role ambiguity that exists in the auditor. It is necessary to improve the performance of the auditor, thereby increasing the confidence of financial statement users about the result of financial statement audits based on applicable auditing standards. Keywords: Organizational commitment, Leadership style, Role ambiguity, Work motivation, Auditor performance
Pengaruh Partisipasi Anggaran Dan Akuntabilitas Publik Terhadap Kinerja Manajerial Dengan Pengawasan Internal Sebagai Pemoderasi (Studi Empiris Pada Organisasi Perangkat Daerah Kota Pekanbaru) Aurora Febria; Taufeni Taufik; Devi Safitri
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 (188.645 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh partisipasi annggran dan akuntabilitas publik terhadap kinerja manajerial dengan pengawasan internal sebagai pemoderasi pada Organisasi Perangkat Daerah (OPD) Kota Pekanbaru. Populasi dalam penelitian ini adalah seluruh OPD di Kota Pekanbaru. Pemilihan sampel menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan cara membagikan kuesioner kepada 99 responden, dan hanya 93 kuesioner yang dapat digunakan dalam penelitian ini. Metode analisis data yang digunakan adalah Regresi Linear Berganda dan Moderated Regression Analysis (MRA) dengan menggunakan SPSS versi 17.0. Hasil penelitian menunjukkan bahwa partisipasi anggaran berpengaruh terhadap kinerja manajerial dengan nilai signifikan (0,027) < (0,05) dan thitung (2.245) > ttabel (1,987). Akuntabilitas publik berpengaruh terhadap kinerja manajerial dengan nilai signifikan (0,019) < (0,05) dan thitung (2.382) > ttabel (1,987). Pengawasan internal dapat memoderasi hubungan antara partisipasi anggaran terhadap kinerja manajerial dengan nilai signifikan (0,04) < (0,05) dan thitung (2,054) > ttabel (1,987). Pengawasan internal dapat memoderasi hubungan antara akuntabilitas publik terhadap kinerja manajerial dengan nilai signifikan (0,007) < (0,05) dan thitung (2,783) > ttabel (1,987).
Pengaruh Profitabilitas, Leverage, Capital Intensity Ratio dan Komisaris Independen terhadap Manajemen Pajak Hana Noviatna; Zirman; Devi Safitri
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 (260.461 KB)

Abstract

Tujuan dari penelitian ini untuk menyelidiki pengaruh variabel independen terhadap variabel dependen yaitu profitabilitas, leverage, capital intensity ratio, dan komisaris independen terhadap manajemen pajak. Alat ukur manajemen pajak yang digunakan pada penelitian ini diproksikan dengan tarif pajak efektif. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Penelitian ini menerapkan purposive sampling untuk memperoleh sampel penelitian pada perusahaan manufaktur.Total sampel penelitian sebanyak 186. Peneliti memperoleh data dari laporan keuangan dan laporan tahunan perusahaan sebagai metode pengumpulan data dokumentasi. Setelah data diperoleh, dilakukan pengujian analisis regresi linear berganda. Microsoft Excel 2010 dan Statistical Product and Service Solution (SPSS) versi 25.0 menjadi alat bantu uji statistik pada penelitian ini. Hasil analisis menunjukkan bahwa variabel profitabilitas berpengaruh terhadap manajemen pajak dengan proksi return on assets pada taraf signifikansi < 0.05. Sedangkan leverage, capital intensity ratio dan komisaris independen tidak berpengaruh terhadap manajemen pajak pada taraf signifikansi > 0.05. Kata Kunci: Profitabilitas, Leverage, Capital Intensity Ratio, Komisaris Independen, Manajemen Pajak
DETERMINAN INTENSI MENJADI WHISTLEBLOWING DENGAN PERLINDUNGAN HUKUM SEBAGAI VARIABEL MODERASI Tiya Restika Putri; Muhammad Rasuli; Devi Safitri
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.16503

Abstract

This study aims to examine the influence of organizational commitment, personal cost of reporting and moral intensity to whistleblowing intention with legal protection as moderating variabel. The sample used in this study is all employees who work in Bank Perkreditan Rakyat Riau Province. Collecting data of this study using a questionnaire submitted to 135 employees who work on Bank Perkreditan Rakyat Riau Province. From questionnaires distributed, 90 questionnaires can be completed and can be processed. The data analysis method used was multiple linear regression and moderated regression analysis (MRA), as well as data processing using SPSS software version 25. The  results  ofthe  study  with  multiple  linear  regression analysis  showed  that organizational commitment, personal cost of reporting and moral intensity  had a significant to whistleblowing intention. The analysis of the moderating variable shows that legal protection is only able to moderate the personal cost of reporting and is not able to moderate organizational commitment and moral intensity on the intensity of whistleblowing
PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, DEWAN KOMISARIS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN PAJAK Christanti Inviolita; Zirman; Devi Safitri
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol 13 No 02 (2022): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.013.2.06

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, intensitas persediaan, dewan komisaris, dan kepemilikan institusional terhadap manajemen pajak. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia selain sektor keuangan periode 2017 hingga 2019. Penelitian ini menggunakan teknik purposive sampling sebagai teknik pengambilan sampel dan diperoleh sampel sebanyak 252. Pengumpulan data dengan dokumentasi dari laporan keuangan serta laporan tahunan. Analisis data yang digunakan yaitu uji asumsi klasik, analisis deskriptif dan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa leverage, intensitas persediaan, dan kepemilikan institusional berpengaruh terhadap manajemen pajak, sedangkan dewan komisaris tidak berpengaruh terhadap manajemen pajak
The Determinants of Intent to Whistle-blowing: Organizational Commitment, Personal Cost of Reporting, and Legal Protection Devi Safitri
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.54734

Abstract

Purpose : This research aims to empirically prove the intention to whistle-blowing influenced by organizational commitment, personal cost of reporting, and legal protection. The population studied was all employees who worked at the People’s Credit Bank (BPR) in Riau Province.Method : Sampling technique using purposive sampling method so that the quantity of samples as many as 27 People’s Credit Banks in Riau Province with 135 respondents to be sampled in accordance with the criteria set, but 90 questionnaires received and that can be processed. The study used quantitative data with primary data. The study used questionnaires with Likert scale measurements. Data analysis used is inferential data analysis using SEM with the help of WarpPLS software version 6.Findings : The results showed that the higher the commitment of the organization, the higher the intention of a person to do whistle-blowing. The study concluded that the organization’s commitment and high legal protections are able to increase the intention of employees to whistle-blowing. But the personal cost of reporting has not been able to show a negative influence on whistle-blowing intentions, due to the perception of personal costs of employees if reporting fraud there will be attention and protection from the organization’s management. Novelty : This study is different from previous research because it focuses more on discussing three factors of whistleblowing intentions, including organizational commitment, personal costs of reporting, and legal protection using the theory of prosocial organizational behavior and theory of planned behavior (TPB) in the scope of employees working at Rural Banks. (BPR) Riau Province. Keywords : Intention to do Whistle-blowing; Organizational Commitment; Personal Cost of Reporting; Legal Protection
Co-Authors Annisa Mutia Rama Fade Aurora Febria Azhari S Christanti Inviolita Eka Mira Rismayanti Enni Savitri Hana Noviatna Hardi Hardi Jailani Sidik Muhammad Rasuli Nurhaliza Nurhaliza Putria Hafsadillah Rakha Magistra Sumarno Sandie Davitra Alfitriady Sem Paulus Silalahi Sem Paulus Silalahi Shinta Kurnianingsih Siti Sarah Taufeni Taufik Tiya Restika Putri Tria Warastuti Utra Wahidi Wanda Hamidah Yesi Mutia Basri Yuneita Anisma Yusralaini Yusralaini Zirman