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All Journal Economic Education Analysis Journal Indonesian Journal Accounting (IJAcc) Jurnal Akuntansi dan Governance Andalas
Nini Syofriyeni
Universitas Andalas
Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Etika Terhadap Niat Melakukan Whistleblowing Dengan Retaliasi Sebagai Variabel Moderating Rizka Mukhlisiah; Suhairi Suhairi; Nini Syofriyeni
IJAcc Vol 1 No 1 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.466 KB) | DOI: 10.33050/IJAcc.v1no1p6

Abstract

This study to examine the effect on the ethical conduct by using the whistleblowing intention retaliation as moderating variable on the employees who work in the office BPKP West Sumatra Province and Inspectorate West Sumatra Province. The data used are primary data by using a questionnaire. The samples using the method of data collection is called purposive sampling, ie employees who work at BPKP West Sumatra Province and employees working in the Inspectorate of West Sumatra Province. The number of samples that can be used as many as 80 respondents. Data were analyzed using analysis techniques PLS (Partial Least Square) through software SmartPLS. The results showed that ethics can not affect the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. Furthermore retaliation positive influence on the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. The results also show that retaliation can not moderate the intentions of doing ethics whistleblowing employees BPKP West Sumatra and Inspectorate West Sumatra Provincial
The Role of Government’s Social Media to Enhance Environmental Awareness Nini Syofriyeni; Rayna Kartika
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75397

Abstract

Environmental awareness is an important aspect to create a clean environment. One of the best alternatives to encourage society to have environmental awareness is by promoting and introducing the importance of carbon mitigation and energy saving through campaigns on the government’s social media. This paper aims to test empirically to what extent the determinant of information in government campaigns on so cial media affects the quality of information on the government’s social media. The determinants of information used in this paper are relevant, reliable, timely, and complete. This research is a quantitative descriptive approach where the data is obtained through questionnaire distribution to Facebook, Twitter, and Instagram users from July to December 2022. The data is analyzed by multiple regression model using SPSS. To address this, there are 205 questionnaires collected in this research. The findings show that relevant and complete have effects on the quality of information while reliable and timely do not have effects on the information quality. In addition, the practical implication of the research is also discussed in this paper.
Apakah Implementasi “Reinventing Policy” Meningkatkan Tax Compliance” Pajak Badan? Rinaldi Munaf; Nini Syofriyeni; Yurniwati Yurniwati
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.29

Abstract

This research is aims to analyze and describe the level of compliance of corporate taxpayers after the Reinventing Policy is implemented. The study was conducted on the Agency taxpayers in the Padang KPP office. The data was collected using a questionnaire. The analytical method used is descriptive statistics, which evaluates the level of achievement of respondents' answers that reflect the level of tax compliance and implementation of Reinventing Policy and linear regression analysis to determine the effect of Reinventing Policy on corporate taxpayer compliance. The results of descriptive statistical research indicate the Reinventing Policy variable has a level of achievement of respondents' answers of 3.78 which means that the implementation of Reinventing Policy is quite good. This was followed by the level of compliance of corporate taxpayers which was also quite good as indicated by the level of achievement of respondents' answers of 3.94. The results also showed that the Reinventing Policy had a significant effect on corporate taxpayer compliance. This finding implies that the policies have been responded by taxpayers by showing changes in their behavior.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Atifa Cindy; Raudhatul Hidayah; Nini Syofriyeni
Jurnal Akuntansi dan Governance Andalas Vol 5 No 1 (2024)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.79

Abstract

This study aims to examine the influence of good corporate governance proxied by the size of the audit committee, the size of the board of directors, and the size of the board of commissioners, as well as the ownership structure proxied by managerial ownership and institutional ownership on firm value in the banking sector in Indonesia. The research population consists of all banking companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sample was selected using a purposive sampling technique, resulting in 29 companies with a total of 116 observations. This study employs multiple linear regression analysis using SPSS version 23 software. The results indicate that the size of the audit committee, the size of the board of commissioners, managerial ownership, and institutional ownership have a positive and significant effect on firm value. Meanwhile, the size of the board of directors does not affect firm value. Simultaneously, the size of the audit committee, the size of the board of directors, the size of the board of commissioners, managerial ownership, and institutional ownership significantly influence firm value with a coefficient of determination of 16.1%. This study implies that the implementation of good corporate governance and proper ownership structure can enhance the firm value of the banking sector in Indonesia.
PENGARUH RASIO PROFITABILITAS DAN LEVERAGE TERHADAP HARGA SAHAM DALAM INDEKS LQ45 PERIODE 2019-2021 Nini Syofriyeni; Dewi Purnama Sari
Jurnal Akuntansi dan Governance Andalas Vol 5 No 1 (2024)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.80

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan leverage terhadap harga saham dalam Indeks LQ45 periode 2019-2021. Sampel penelitian berjumlah 24 perusahaan dalam indeks LQ45 periode 2019-2021 yang dipilih menggunakan metode purposive sampling. Teknik analisis data pada penelitian ini adalah regresi linier berganda menggunakan IBM SPSS 26. Hasil penelitian ini menunjukkan bahwa rasio profitabilitas tidak berpengaruh signifikan terhadap harga saham. Sedangkan, rasio leverage berpengaruh signifikan terhadap harga saham.
Co-Authors Atifa Cindy Dewi Purnama Sari Raudhatul Hidayah Rayna Kartika, Rayna Rinaldi Munaf Rizka Mukhlisiah Suhairi Suhairi Yurniwati Yurniwati