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All Journal Jurnal Pendidikan dan Pembelajaran Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Devi Safitri
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Economics, Econometrics & Finance Education

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PENGARUH GOOD GOVERNANCE, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH Hidayat, Indra; Ritonga, Kirmizi; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The study was conducted using a survey method to regional work units in the city of Dumai. This study aims to determine the empirical evidence of the influence of good governance, organizational culture and leadership style on the performance of the government. The population in this study is on education in the city of Dumai. Samples taken office amounted to 262 104 people by the number of respondents. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression (multiple regression) with the help of SPSS software version 17:00 The results showed that the variables of good governance, organizational culture and leadership styles affect the performance of the government. Adjusted R square value is equal to 0.525 . This suggests that the effect of independent variables on the dependent 52.50 % and the rest is influenced by other variables that are not included in this study, while the remaining 47.50 % is explained by other variables not included in this study.Keywords : Good Governance , organizational culture , leadership style , the performance of the government.
PENGARUH AMBIGUITAS PERAN DAN MOTIVASI TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, BATAM, DAN MEDAN) Safitri, Devi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This research aims to analyze and gets empirical prove of role ambiguity andmotivation to auditor performance. Respondens in this research are auditors whowork on public accounting firm at Pekanbaru, Batam and Medan. There 145 auditorsfrom 29 accounting firm were visited. The method of determining the sample is byusing purposive sampling method. This research is a quantitative model with dataanalysis methods include validity, reliability, normality test, classical assumptions:multicollinearity, heteroscedasticity, and multiple regression, test determinantcoefficient and hypothesis test: t test by using SPSS version 17.00 as the softwarefor processing data. The results of this research indicate that role ambiguity has asignificant effect to auditor performance and motivations have a significant effect onthe performance of auditors.Keyword: role ambiguity, motivation and auditor performance
PENGARUH GENDER, KOMPLEKSITAS TUGAS DAN PRESEPSI ETIS TERHADAP PERTIMBANGAN AUDIT (Studi Pada Kantor Akutan publik di Wilayah Sumatera) Rahayu, Listia Rini; -, Kamaliah; Safitri, Devi
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 study was aimed at investigating empirically the effect of gender, task complexity, and ethical perceptionon audit judgment. This study was a quantitative research that used primary data collected by questionnaire. The population consisted of auditors who worked with Sumatera KAP Representative, while the sampling technique used was purposive sampling with the criteria of auditors as follows. They have worked for more than one year and have audited for at least 10 times. The sample used in this study were 62 respondents senior auditors, junior auditor, suvervisor and partners (KAP) in Sumatra. Management and analysis of data using multiple linear regression analysis with SPSS version 20 (Statistical Product and Service Solution). Hypothesis testing results indicate that gender effectiveness, the complexity of the task and perception positive effect on audit judgment. The coefficient of determination in this study was 62.1% against the judgment of the audit, while the remaining 37.9% is influenced by other variablesKeywords: gender, task, ethical and audit judgment
PENGARUH UKURAN PERUSAHAAN, EFEK BID-ASK, LIKUIDITAS DAN HIPOTESIS REAKSI BERLEBIH TERHADAP FENOMENA PEMBALIKAN HARGA SAHAM PADA EMITEN INDEKS KOMPAS 100 DI BURSA EFEK INDONESIA PERIODE 2009-2013 Pamela, Liely; -, Kamaliah; Safitri, Devi
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 aims to determine the size of the company, the Securities Bid-Ask, liquidity, excessive reaction hypothesis significantly influence the reversal phenomenon in the Issuer's Share Price Index 100 Compass in Indonesia Stock Exchange Period 2009-2013. This study uses the documentation, which the authors mmelakukan retrieval of data that has been provided by the Issuer Company Kompas 100 index in the Indonesia Stock Exchange Period 2009-2013. The statistical method used to test the hypothesis is multiple regression with the help of SPSS version 18.0. The results provide evidence that the Effect size of the company, the Securities Bid-Ask, Liquidity, reactions hypothesis Excess significantly influence the reversal phenomenon in the Issuer's Share Price Index 100 Compass in Indonesia Stock Exchange Period 2009-2013 through multiple correlation coefficient (R) of 0.562 or 56.2% and strong relationship.Keywords: company, likuidity, stock and issuers index.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH ( Studi Pada SKPD Pemerintah Kabupaten Rokan Hilir) -, Sumiyati; -, Zulbahridar; Safitri, Devi
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 aims to examine the influence of regional financial statement and financial statement accessibility on financial management accountability. The populations in this study were officials echelon II dan III which consist of heads of SKPD, SKPD finance department expenditures and receipts SKPD in district Rokan Hilir. The sampling method using purposive sampling method. The data of this research using primary data directly through questionnaire and analyzed using SPSS version  16. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study showed regional financial statement and accesibility of financial management accountability effect on financial management.Keywords: regional financial statement, accessibility, and accountability
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR SECARA SUKARELA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2013) Utami, Syilvi Fajria; -, Zulbahridar; Safitri, Devi
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 aims to examine and analyze the factors that influence the voluntary auditor switching. Those factors are client’s size, audit fee, financial distress, audit opinion, auditor’s size, management change, company’s growth, and client’s complexity. The population in this study consists of manufacturing listed firms in Indonesia Stock Exchange in the period of 2011-2013. Sampling method used in this study is purposive sampling. A total sample during 3 (Three) years observation is about 136 samples firm. Hypotesis in this research are tested by logistic regression on SPSS 17. The results of this study show that audit fee, audit opinion, management change and company’s growth have influenced on voluntary auditor switching. While client’s size, financial distress, auditor’s size and client’s complexity have no significant influence to voluntary auditor switching.Keywords: auditor switching, client, management, auditor, company
PENGARUH SELF ASSESSMENT SYSTEM, TINGKAT PENDIDIKAN, DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI KOTA PEKANBARU Maharani, Indah Sri; Kamaliah, Kamaliah; Safitri, Devi
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 aims to prove the self assessment system, level of education, and service tax authorities have a significant effect on the level of tax compliance UMKM. This study used a questionnaire distributed to as many as 99 copies of the UMKM in Pekanbaru. The statistical method used to test the hypothesis is multiple regression with the help of SPSS version 18.0. The results of this study provide evidence that influence self assessment system, the level of education, and service tax authorities have a significant effect on the level of tax compliance of the UMKM in Pekanbaru through multiple correlation coefficient (R) of 0.252 and its relationship low.Keywords : Self assessment system, level of education, service tax authorities, and tax payer compliance
PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2013-2015 Rahman, Aulia Rayendra; Kamaliah, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to analyze the effect of financial performance and corporate characteristics on disclosure sustainability report. The exammined variable of the reaserch are profitability, liquidity, firm size, and firm age as independent variables while disclosure sustainability report as dependent variable. The population in this study are all listed corporate in Indonesia Stock Exchange. The number of sample is 19 corporate by the number of observations were 57 (19x3). Observations that selected by using porposive sampling method. Data analysis using multiple linear regression at levels significance at 5% with the help of software SPSS version 23.0. The results of the study concluded that variable profitability, and firm age have significantly affect to disclosure sustainability report, while variable liquidity, and firm size not have an affect on disclosure sustainability reportKeyword : Disclosure, Sustainability Report, Profitability, Liquidity, Firm Size, Firm Age, Indonesia Stock Exchage.
PENGARUH BEBAN KERJA, PELATIHAN DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris BPK RI Perwakilan Provinsi Riau) Dandi, Voedha; ', Kamaliah; Safitri, Devi
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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This study aims to examine and analyze the effect of workload, training, and time pressure to fraud detection ability of auditor. Respondents in this research is the auditor’s who work at Badan Pemeriksaan keuangan (BPK) Riau Province Representation. Collecting data of this study using a questionnaire submitted to 49 auditors. From questionnaires distributed 31 questionnaies (62%) ware completed and can be processed. The data of this study using primary data directly through a questionnaire and analyzed using SPSS version 20 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of his study Referring’s that 1) Variable workload does not affect the auditor’s ability to detect fraud with a value of t count< t table is -1.603 < 2.045 with 0,121 significant values greater than 0.05. 2) Variable time pressure does not affect the auditor’s ability to detect fraud with a value of t count < t table is -0.825< 2.045 with 0.416 significant value greater than 0.05. 3) Variable Training of the auditor’s ability to detect fraud with a value of t count > t table is 2,846> 2,045 wuth significant value 0.008 smaller than 0.05. Her great affect that the (Adjudted R2) by all four of these variables together against the dependent variable 35%,while the rest of 65% influenced by other variables not examined in this study.Keywords: workload, training,time pressure, and ,fraud detection ability of auditors.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS (Studi Pada Perusahaan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2011 - 2015) Alexanders, Miechael; Kamaliah, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the effect of Profit, Cash Flow, Liquidity proxied with Current Ratio, Profitability proxied with ROA and Financial Leverage which proxied with DER in predicting financial distress condition experienced by real estate company listed on BEI at Year 2011-2015. Data were analyzed by using logistic regression method. Based on the feasibility test can be explained that the results of 175 data of real estate companies listed on the Stock Exchange in 2011-2015 by using logistic regression, feasible to analyze the prediction of troubled conditions or financial distress in the real estate company sector listed on BEI In 2011-2015. The results of hypothesis analysis and testing of this study found that partially Profit and Financial Leverage proxied with DER does not significantly influence the prediction of the condition of financial distress in real estate companies listed on the Stock Exchange in 2011-2015, while the variable Cash Flow, Liquidity proxies with Current Ratio, and Profitability proxyed by ROA have a significant effect to prediction of condition of distress (financial distress) at real estate company listed on BEI in year 2011-2015. Variability of dependent variable (problem condition or financial distress condition) which can be explained by variability of independent variable (Profit, Cash Flow, Liquidity proxyed with Current Ratio, Profitability proxyed by ROA and Financial Leverage proxyed by DER) is 61 , 2% while the rest, ie 38.8% is explained by other variables outside the model.Keywords : Profit, Cash Flow, Liquidity, Profitability, Financial Leverage and Financial Leverage
Co-Authors ', Kamaliah , JOKO Agus Rianda Agus Wartiningsih Aisah Fachrunisa Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas &#039; Anis Maghfiroh Azwir Nasir Baskara, Bayu Yosa Christanto Syam Dandi, Voedha Daniel Oscar Savero Desmiyawati &#039; Desmiyawati Desmiyawati Desni Irma Wika Elyzabeth Missi Laurdika Simamora Emrinaldi Emrinaldi, Emrinaldi EMRINALDI NUR DP Emrinaldi Nur Emrinaldi Nur Endah Aprimulki Fadhillah Asri Hengki Wijora Indah Sri Maharani, Indah Sri Indra Hidayat Intan Mahalayat Kamaliah &#039; Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kirmizi Ritonga Liely Pamela, Liely Listia Rini Rahayu, Listia Rini Lya Octavia M Rasuli M.Rasuli &#039; Maisyarah Maisyarah Matheus, Evan Muhammad Andri Prayoga Muhammad Rasuli Nailul Huda Ning Umbar Susilowati Nur Azlina Nur Azlina Nuriani &#039; NURUL HIDAYAH Oviliza Haryuli Putra Mhd Nazrin Putra, Rizki Agus Rafika Sary Rahman, Aulia Rayendra Raja Adri Satriawan Raja Yoga Gustika Armel Rasuli &#039; Resi Gusrefika Restu Agusti Reza Mardi Putra Ria Nelly Sari Rizki Pratiwi Robinka Gultom Septi Indriyani Siti Raihani Sumiyati - Syilvi Fajria Utami, Syilvi Fajria Tissa Nurul Husna Umi Salamah Vona Dwi Nugraha Yeandrawita - Yoga Yuniadi Yusralaini Yusralaini Zirman Zirman Zirman Zirman, Zirman Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulman &#039;