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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 keahlian dan independensi terhadap kualitas audit dengan orientasi etika dan pengalaman kerja sebagai variabel moderasi pada BPKP Riau Hengki Wijora; Emrinaldi Nur DP; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Audit quality is a complex its concept and difficult to understand, so that there is an error in determine the nature and quality. This is proved from the many research with many dimensions of audit quality. The purpose of this research is to explore the influence of expertise in auditing and independence to audit quality with ethical orientation and work experience as moderation variable. The population in this research is auditors of BPKP Riau. The sampling design of this research is purposive sampling with the final sample 47 auditors. This research used primary data by dissemination of the questionnaire conducted auditors of BPKP Riau. Used in this research as technical analyse for test hypothesis multiple linear regression and MRA. The results of this research showed that expertise and independence significant influence to audit quality, while ethical orientation and work experience as moderation variables proved unable to influence relationship expertise and independence to audit quality.Keywords : Expertise, Independency, Ethical Orientation, Work Experience, Audit Quality
PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS AUDIT, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERATING PEMAHAMAN TERHADAP SISTEM INFORMASI (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan dan Padang) Alex B. Akbar Sitompul; M Rasuli; Devi Safitri
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

In the face of competition between firms issue that increasing and accompanied by many problems faced by companies in Indonesia, company managers require the services of an accountant, in particular public accounting firm whose duties carry out audit of the financial statements. What has been presented in accordance PABU (Prinsip Akuntansi Berterima Umum) that is SAK (Standar Akuntansi Keuangan). Then, the influence of independent variables which include the complexity of the audit, the auditor's experience, time budget pressure, audit quality and understanding against information systems particularly in Kantor Akuntan Publik (KAP) Medan, Padang, Pekanbaru. From some of these variables, it can be concluded that all the variables affects the quality audit so that the auditor should be prepared with some of these variables so that the quality of audit in accordance with wishes of the client and the auditor.Keywords: auditor, experience, complexity, time and systems
PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS, PEMAHAMAN TENTANG PERATURAN PERPAJAKAN DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi UMKM di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan) Zirman Zirman; Devi Safitri
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 aimed to examine the effect of tax socialization, the quality of tax service, the understanding of taxation regulations, and the application of e-filing to the compliance of taxpayers of individuals of UMKM registered in KPP Pratama Pekanbaru Senapelan. Background problem in this research is still low compliance of taxpayer to entrepreneur of UMKM. Techniques in sampling using probability sampling with simple random sampling method and using slovin formula. Of the 100 questionnaires distributed, only 88 questionnaires can be processed. Data analysis technique used is multiple regression analysis and coefficient of determination processed with SPSS version 20. The results showed that the socialization of taxation, the quality of tax service, the understanding of tax regulations, and the application of e-Filing affect simultaneously to taxpayer compliance. This can be seen from the value of F arithmetic > F table (18.433 > 2.46). Partially, the socialization of taxation and application of eFiling has a significant effect on taxpayer compliance. While the quality of fiscal services and the understanding of tax regulations have no significant effect on taxpayer compliance. The result of determination coefficient (R2 ) shows that the overall ability of independent variable to influence the dependent variable is 44,5%. While the remaining 55.5% influenced by other variables not included in this study.Keywords : taxpayer compliance, tax socialization, fiscal service quality, understanding of tax regulations, e-Filing application
PEGARUH LABA RUGI, DEBT PROPORTION, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN UKURAN PERUSAHAAN DAN KOMPLEKSITAS OPERASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan Dan Lembaga Keuangan Yang Terdaftar Di Bursa Efek Indonesia 2013 - 2014) Reza Mardi Putra; Ria Nelly Sari; Devi Safitri
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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The purpose of this research is to analyze theInfluence of Income, Debt Proportion,and Audit Opinion, on the Audit Report Lag with Company Size and Operation Complexity as Moderating Variable In Banking and Financial Institutionslisted on the Indonesia Stock Exchange(IDX). The sample consists of 82 financial companies that report their financial statement to BAPEPAM in the period of 2013-2014. The sample of this study was determined by purposive sampling method and secondary data then used.Statistical method used to test the research hypothesis is SPSS version 22.00 as the software for processing the data. The result prove that Income, Debt Proportion,and Audit Opinion,positively affect the Audit Report Lag. The result also prove thatCompany Size and Operation Complexitystrengthen the effect of Income, Debt Proportion,and Audit Opinion, on the Audit Report Lag.This is evidenced by the significant value of 0.000 <0.05. The value of Adjusted R Square of 0.243. All of the independent variables jointly influence dependent variables as much as 24.3%, while 75.7% is influenced by other unclear variable.Keyword: Income, Debt Proportion, Audit Opinion, Audit Report Lag
PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, PENGETAHUAN AUDITOR, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Kasus Pada KAP di Pekanbaru, Batam, dan Padang) Andini Rahmatika Putri; Azwir Nasir; Devi Safitri
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 aimed to test the Influence of Time Budget Pressure, Task Complexity, Knowledge Auditor, and Audit Judgment Against Auditor Experience. In this studied, data collected by using questionnaires given to auditors who work in Public Accounting Firm in Pekanbaru, Batam, and Padang. The data used are primary data. Data were collected through questionnaires. Data were analyzed using data analysis techniques to assess the outer SmartPLS models: Convergent Validity, Composite Discriminant Validity and Reliability. From the questionnaires sent many as 100 questionnaires (74%) that can be completed and processed. Accuracy auditor to generate audit judgement influenced by time budget pressure, task complexity, knowledge, and experience. The study population was all auditor who worked on the firm in Pekanbaru, Batam, and Padang, and has worked at least 2 year experience. The result of this study showed that time budget pressure, task complexity, knowledge, and experience has a positive influence on audit judgment. Suggestion for futher research that could add situational factors such as organizational culture and and ethical values as well as more variable.Keywords: time budget pressure, task complexity, knowledge, experience, and audit judgment
PENGARUH LOCUS OF CONTROL, ORGANIZATIONAL COMMITMENT, KINERJA AUDIT, TURNOVER INTENTIONS, DAN ETIKA PROFESI TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris pada Kantor Akuntan Publik di Kota Pekanbaru, Medan dan Padang) Intan Mahalayat; Kamaliah Kamaliah; Devi Safitri
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

Audit dysfunctional behavior is behavior that justifies the occurrence of irregularities in the audit, which resulted in a decrease of audit quality both directly and indirectly. This study aimed to determine the effect of locus of control, organizational commitment, performance auditor, turnover intentions and proffesional ethics on dysfunctional audit behavior in public accounting firm in Pekanbaru, Medan and Padang. The population of this study was the auditors in public accounting firm in Pekanbaru, Medan dan Padang with a number of respondents as many as 58 respondents . The samples were determined by using purposive sampling method. Data analysis tools in this study using Structural Equation Modeling-Partial Least Square (PLS-SEM) using smartPLS software Version 3.0. PLS (Partial Least Square). The results showed that the locus of control, organizational commitment, performance auditor, turnover intentions and professional ethics has positive influence to dysfunctional audit behavior.Keywords :locus of control, organizational commitment, performance auditor, turnover intentions, professional ethics, dysfunctional audit behavior
PENGARUH KEMAMPUAN BEBAN PAJAK TANGGUHAN, PROFITABILITAS, AKRUAL DAN PERENCANAAN PAJAK DALAM MEMPREDIKSI MANAJEMEN LABA DENGAN ASSET PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Periode 2013-2016) Siti Raihani; Emrinaldi Nur Emrinaldi Nur; Devi Safitri
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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This study aims to determine the effect of the ability of deferred tax burden, profitability, accruals and tax planning in predicting earnings management with deferred tax assets as intervening variables in manufacturing companies food and beverage sub-sector listed on the Stock Exchange Year 2013-2016.The population used is manufacturing companies food and beverage sub-sector listed on Indonesia Stock Exchange (BEI) in 2013 until 2016 which amounted to 16 companies. the method used is purposive sampling (purposed sample). In accordance with the results of sample selection above, then obtained the number of research samples as many as 13 companies. so the total sample size is 52 data. Model analysis of hypothesis test data in this research is path analysis analysis model.The results of the research show that: 1) deferred tax burden has no significant effect on earnings management, 2) profitability has a significant effect on earnings management. 3) Deferred tax assets have a significant influence on earnings management, 4) accruals have a significant influence on earnings management 5) tax planning does not significantly affect earnings management, 6) Indirectly profitability significantly affects earnings management through deferred tax assets. The indirect effect of profitability on earnings management through deferred tax assets is 2.28%.Keywords :Deferred Tax Expense, Profitability, Accruals, Tax Planning Of Deferred Tax Assets, Earnings Management
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL, DERAJAT DESENTRALISASI, DAN DERAJAT KONTRIBUSI BUMD TERHADAP ALOKASI BELANJA MODAL (Pada Provinsi Kepulauan Riau) Oviliza Haryuli; Rasuli &#039;; Devi Safitri
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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This study aimed to determine the effect of fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, and degree of BUMD contribution againts capital expenditure. The samples which are use in this research are regency/municipality of Riau Island Province that report routine the realization report of the estimate income of regional expense (APBD) on year 2007 until 2012 from Dirjen Perimbangan Keuangan Pemerintah Daerah (www.djpkpd.go.id). The sampling method used in this study is the sample selection aims (purposive sampling method). The statistical method used to test the research hypothesis is multiple regression using SPSS 18 software.  The results of this research show that fund local own revenue (PAD) has influence toward the capital expenditure, general allocation fund (DAU) has no influence toward the capital expenditure, specific allocation fund (DAK) has influence toward the capital expenditure, sharing-revenue fund (DBH) has influence toward the capital expenditure, degree of decentralization has no influence toward the capital expenditure, and the degree of BUMD contribution has influence toward the capital expenditure. Keywords: capital expenditure, fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, degree of BUMD contribution
PENGARUH PERUSAHAAN KELUARGA, MULTINATIONAL COMPANY, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012) Nurul Hidayah; Kamaliah -; Devi Safitri
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 research has a purpose to examine the influence of family company, multinational company and institutional ownership to tax avoidance. This study classified the type of research that is causative. The population in this study are all companies listed at the Indonesia Stock Exchange in 2010 until 2012. Sample used in this study was a 30 companies. The method using in the selection of sample by purposive sampling method. The data used in this research is a secondary data obtain from www.idx.co.id. The model of analysis used in this study is a program SPSS version 16.0 for Windows. The result of this research indicates that multinational company has a significant influence on tax avoidance activity. While the family ownership and institutional ownership have not significant influences on tax avoidance.Keywords: Tax Avoidance, Family Company, Multinational Company, and Institutional Ownership.
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Nailul Huda; M Rasuli; Devi Safitri
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 determine the effect of Corporate Governance, Leverage and Executive Characteristicson Tax Avoidance in Manufacturing Companies listed on the Indonesia Stock Exchange. The research data is secondary data in the form of the company's financial statements and annual reports of companies. While the population in this study are all Manufacturing Companies listed on the Indonesia Stock Exchange during 2013-2015. Selection of the sample using purposive sampling method in which the population of 127 selected according to criteria of a sample of 18 companies selected. The Data analysis tool used is regression panel data.The results of this study indicate that Corporate Governance is proxied by the Audit Committee does not affect the Tax avoidance with a probability value of 0.4562. Quality audits are also a proxy of corporate ngovernance affect the tax avoidance with a probability value of 0.0378. Leverage effect on tax avoidance with a probability value of 0.0195. Characteristics executive proxied by the companies did not affect the risk of tax avoidance with a probability value of 0.3184A probability value of this research is 0.3512. The coefficient of determination in the study of 0.35 indicates that 35% of the variations that occur in tax avoidance is influenced by corporate governance, leverage, characteristics of the executive and the remaining 65% is influenced by other variables not included in this study.Keyword : corporate governance, audit committees, audit quality, leverage, characteristics of the executive, the company's risk, tax avoidance
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;