Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Universitas Bung Hatta JURNAL LENTERA AKUNTANSI
Novia Rahmawati
Universitas Bung Hatta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh corporate governance, profitabilitas dan karakter eksekutif terhadap tax avoidance pada perusahaan yang terdaftar di BEI Muhammad Fajri Saputra; Dandes Rifa; Novia Rahmawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 1 (2015)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss1.art1

Abstract

Penelitian ini bertujuan untuk menentukan pengaruh corporate governance, profitabilitas, dan karakter eksekutif terhadap tax avoidance di perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Elemen dari corporate governance berisi proporsi dewan, kualitas audit, dan audit komite, sedangkan profitabilitas berisi return on assets dan karakter eksekutif. Sampel penelitian ini adalah perusahaan properti, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Sampel yang dibangun adalah 38 perusahaan yang dipilih dengan purposive sampling. Analisis data menggunakan multiple regression untuk menguji hipotesis. Hasil menunjukkan bahwa proporsi dewan, kualitas audit, dan audit komite tidak signifikan mempengaruhi tax avoidance. Sementara itu, return on assets dan karakter eksekutif signifikan mempengaruhi tax avoidance. 
THE EFFECT OF ABILITY, SOCIO DEMOGRAFI AND SELF EFFICACY ON ENTREPRENEURIAL INTENTION OF MENTAWAI ISLAND INDIGENOUS COMMUNITY Novia Rahmawati; Yeasy Darmayanti; Daniati Puttri
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 17 No 1 (2022): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v17i1.19967

Abstract

This research aims to test the effects of ability, socio demography, self efficacy on entrepreneurial intention of Mentawai Island indigenous community. This research is based on National Labor Force Survey (SAKERNAS) 2014-2016 which describe the number of unemployment, Statement by Regent of Mentawai Island about enterprises in Mentawai Island Regency were more dominated my migrants and foreign workers, Mentawai Island Regency was including in the 122nd underdeveloped regencies in 2015-2019, and development of entrepreneurs is considered as a strategic step in maintaining national economic problems. The number of samples in this study 90 respondents, obtained by using accidental sampling method. Hypothesis testing using multiple regression. Based on testing results in the first hypothesis, it is found out that ability influences significantly on entrepreneurial intention. The second hypothesis shows that socio demography influences significantly on entrepreneurial intension. And the third hypothesis also shows that self efficacy influences significantly on entrepreneurial intension
PENGARUH PERSPEKTIF FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN Popi Fauziati; Mukhlizul Hamdi; Kasman Karimi; Novia Rahmawati; Nailal Husna
JURNAL LENTERA AKUNTANSI Vol 8, No 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.854

Abstract

This study aims to determine the effect of financial stability, external pressure, financial targets, nature of industry, and rationalization on fraudulent financial statements. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) and this sample consisted of 47 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is logistic regression using SPSS version 25. The results of the determination test show that the independent variables have a dependent effect of 36%. The results of hypothesis testing show that financial stability has an effect on fraudulent financial reporting and external pressure, financial targets, and rationalization have a positive effect on firm value. Meanwhile, the nature of industry has no significant effect on fraudulent financial statements.Key words: Financial Stability, External Pressure, Financial Targets, Nature Of Industry,  Rationalization, Fraudulent Financial Statements
Co-Authors dandes rifa Daniati Puttri Fauziati, Popi Kasman Karimi Muhammad Fajri Saputra Mukhlizul Hamdi Nailal Husna Yeasy Darmayanti