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Devi Safitri
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Economics, Econometrics & Finance Education

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Pengaruh karakteristik individual dalam pembuatan keputusan berbasis etis berdasarkan perkembangan moral cognitive melalui intervening deontologi moral evaluation auditor Zulman '; Emrinaldi Nur DP; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to find out the effect of time pressure, audit risk, cognitive moral development and deontology moral evaluation into audit procedure’s premature sign off from individual characteristic’side in making ethical decision. This research used premature stopping attitude of audit procedure as the dependence. Recently, this unethical attitude seems to be risky thing because it indicates that auditors are not consistent about their responsible and ethics.Population of this research is all independent auditors working in KAP in Pekanbaru, Padang and Batam. While sample are those who work in KAP kotaPekanbaru, Padang and Batam. Sampling was done by purposive sampling method. The number of sample used are 69 respondents. Data is analyzed by PLS analysis technique (Partial Least Squeare) using SmartPLS software.Result shows that time pressure has significant effect to audit procedure’s premature sign off, cognitive moral development and deontology moral evaluation have non significant negative effect to audit procedure’s premature sign off. Beside that, there is also a significant connection between somebody’s cognitive moral development and deontology moral evaluation. Fifth TStatistic tes simultaneously has no effect to audit procedure’s premature sign off. Only 23,8% variability construct premature stopping attitude of audit procedure, and the rest 76.2% explaineby other variable outside this research.Key word: premature sign off, time pressure, audit risk, cognitive moral development, deontology moral evaluation.
PENGARUH KOMPETENSI STAF AKUNTANSI, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada SKPD Kota Bukittinggi) Putra Mhd Nazrin; 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 research was conducted on employees SKPD Bukittinggi City. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono,2012: 392) with respondents as many as 87 employees who working in SKPD Bukittinggi City. Data were analyzed using multiple regression with SPSS version 20. This research aimed to know the influence of the Competency Of Accounting Staff, Application Of Financial Accounting System Of Local And Financial Management On The Quality Of Government Finance Report. The main problem that researcher descriptions are as follows: to see how many significant relationship between the dependent variable to the independent variable. The results of this research showed that Competency Of Accounting Staff have influence to the Quality Of Government Finance Report, Application Of Financial Accounting System have influence to the intention to carry out an Quality Of Government Finance Report, and Financial Management have influence to the intention to the Quality Of Government Finance Report. So that all the hypotheses presented in this research received.Keywords : Quality Of Government Finance Report, Competency Of Accounting Staff, Application Of Financial Accounting System, Financial Management.
PENGARUH PENGENDALIAN INTERN DAN SUMBER DAYA MANUSIA BIDANG AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Pada SKPD di Kabupaten Tebo) Anis Maghfiroh; Muhammad Rasuli; 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 study aimed to examine the effect of internal control and human resources to the quality of local government financial reports. This research is quantitative. The population in this study section finance / accounting at SKPD in Tebo regency, where the number 26 SKPD studied. 104 questionnaires were distributed and the number of questionnaires that can be analyzed as much as 76 questionnaires. Data collection method is by distributing questionnaires. Data analysis techniques using multiple regression t test using SPSS software version 20.0.Results from this study showed that the variables of internal control and human resources in accounting affects the quality of local government financial reports. For government agencies are expected to improve the quality of performance in terms of financial management with attention and improve the quality of its human resources adequate accounting internal control in order to produce financial statements quality of local government.Keywords: internal control , human resources, financial reports, and government
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK (Studi pada Wajib Pajak Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Tampan) Lya Octavia; Desmiyawati Desmiyawati; 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 examine the effect of the tax justice, tax rate, tax system, tax information and technology, precision possible fraud detected and government appropriation to tax evasion. The population in this study were all individuals who become individual taxpayers registered in the Primary Tax Office Tampan. types of samples used by researchers is convinience sampling. The samples in this study were the individual taxpayer whoever enjoyed the service at the Tax Office Primary Tampan Pekanbaru. The samples used in this study was 100 respondents. This hypothesis is then tested using multiple linear regression analysis with SPSS version 20. These results indicate that tax fairness, tax rates, the tax system, taxation and information technology and the possibility of fraud detected effect on tax evasion. While the accuracy of government does not affect the allocation of tax evasion. The magnitude of the effect of the independent variable on the dependent variable was 74.1%. While 25.9% are influenced by other variables not included in this regression model.Keyword: tax justice, tax rate, tax system, tax information and technology, precision possible fraud detected and government appropriation
PENGARUH KONFLIK PERAN, KELEBIHAN PERAN, INDEPENDENSI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang) Endah Aprimulki; 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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This study examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple regression and moderate regression analysis and use SPSS version 20.00 as the software for processing the data. The result shows that the role conflict give a significant influence in auditors performance. Variable of role overload give a significant influence in auditors performance. Variable of independency give a significant influence in auditors performance. Variable of competency give a significant influence in auditors performance. Spiritual intelligent as moderating variable can moderate role conflict, role overload, independency, and competency on auditors performance.Keyword : role conflict, role overload, independency, competency, spiritual intelligence, auditor performance
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi UMKM di KPP Pratama Tampan Pekanbaru) Resi Gusrefika; Zirman Zirman; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to examine the effect of taxpayer awareness, tax sanctions, tax motivation and level of education to taxpayer compliance. This research was conducted on Individual Tax Payer Of SMEs At Pratama Tampan Pekanbaru Tax Office. Population used in this research is all individual taxpayer of SMEs which registered at Pratama Tampan Pekanbaru Tax Office as much as 3.950 Taxpayer. The sample of this research is Individual Tax Payer of SMEs as much as 75 Taxpayers. Getting of data by using Simpel Random Sampling. Data analysis was done with multiple linear regression model with SPSS version 21.0 software. Result of the research was found that Taxpayer Awareness, Tax Sanctions and Tax Motivations have a direct influential on taxpayer compliance. But, Education Level has not direct influential on taxpayer compliance. From the results of the test F, found that the awareness of taxpayers, tax sanctions, tax motivation and education level simultaneously influential on taxpayer compliance with the value that > Ftabel is 7,835 > 2,46.Keywords : tax compliance, taxpayer awareness, tax sanctions, tax pay motivation and level of education
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, DAN BUDAYA ETIS ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI (Studi Empiris Pada SKPD Kabupaten Kampar) Aisah Fachrunisa; Amir Hasan; 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 was conducted to examine the effect of variable effectiveness of internal controls, distributive justice, procedural justice, and organization’s ethic culture on the fraud tendency of accounting in local work unit in kampar regency. Collecting data using questionnaires. Data of this research obtained from head and staff of accounting. Of the 96 questionnaires distributed, the number of returnees is 90 questionnaire and a questionnaire that can be processed a number of 86 questionnaires. Data were analyzed by using multiple regression (multiple regression) with the help of a computer program SPSS version 17.0. The results showed that the effectiveness of internal control and organization’s ethic culture influence on the fraud tendency of accounting. there is no effect among distributive justice and procedural justice on the fraud tendency of accounting.Keywords: effectiveness, control, justice, culture, and fraud
PENGARUH KEJELASAN SASARAN ANGGARAN, DESENTRALISASI DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu) Vona Dwi Nugraha; Restu Agusti; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This research examine the effect of Budget goal clarity, Decentralization and Public accountability on SKPD managerial performance. The population on this research were SKPD at Indragiri Hulu, and sample was determined based on judgement sampling method total 116 and use slovin formula, so that with 54 respondents. Collected with a direct survey using questionnaire that sent to Top and Middle manager at every selected SKPD in the region of Padang. Multiple regression analysis are used as analysis method with using Statistical Package For Social Science (SPSS) as the tools. This research proves that 1) Budget goal clarity significant positive impact on SKPD managerial performance (H1 accepted), 2) Decentralization significant negative impact on SKPD managerial performance (H2 rejected), 3) Public accountability significant negative impact on SKPD managerial performance (H3 rejected). From this research we can suggest that: 1) For all unit of government in Indragiri Hulu region to increase the implementation of budget goal clarity, decentralization and public accountability. It will give a good impact on managerial performances at the SKPD. 2) For future research, it is better to use a direct interview method to the respondent. So that the answer collected from the respondent are more clearly. 3) For future researcher, it is better to add the other related variable.Keywords: Budget goal clarity, Decentralization, Public accountability, Manajerial performance.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTUTISIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Daniel Oscar Savero; 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 determine the influence of independent directors, audit committee, institutional ownership and managerial ownership on the integrity of the financial statement. Independent variables used in this study are independent directors, audit committee, institutional ownership and managerial ownership, while the dependent variable in this study is the integrity of the financial statement are measured using conservatism index (C-Score).Populations used in this study is manufacture companies listed on IDX 2012-2014 where the total population is used by 10 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 30 (10x3). Data analysis conducted with multiple regression model with help of software SPSS version 20,0.Of the result of the testing that has been done, the partial regression test(t test) showed that the independent variables independent directors, audit committee, institutional ownership and managerial ownership which has a significant influence on integrity of the financial statement. Its mean if the independent variabel independent directors, audit comittee, institutional ownership and managerial ownership grows, its can make change on integrity of the financial statement. and if the independent directors, audit comittee, institutional ownership and managerial ownership is being low, its can make integrity of the financial statement be low too.Keywords :Independent Commissioners, Audit Commite, Institutional Ownership and Managerial Ownership, Integrity of the Financial Report.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGARUH KEADILAN, SISTEM PERPAJAKAN, SANKSI PERPAJAKAN, DAN TRUST TO GOVERNMENT TERHADAP TINDAKAN PENGGELAPAN PAJAK (TAX EVASION) (Studi Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau & Mahasiswa Akuntansi Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau) Desni Irma Wika; Zirman Zirman; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research aim to test Justice influence, System Taxation, Sanction Taxation, and Trust To Government To Action Tax Evasion. Population in this research is active Student of Strata One ( S1) Accountancy at College Country ( PTN) exist in Pekanbaru town. Used by Sampels type researcher is sampling purposive. Sampels in this research is Student Majors Accountancy generation 2014 taking taxation concentration at College Country ( PTN) town pekanbaru namely University Riau and University Islam Country Sultan Syarif Kasim Riau. Used Sampel in this research is 192 responder. The hypothesis tested by using doubled linear regresi analysis with SPSS version 17.This result indicate that Justice and System Taxation have an effect on significant to action Tax Evasion. While Sanction Taxation and Trust To Government do not have an effect on significant to action Tax Evasion. Level of independent variable influence to dependence variable pursuant to Adjusted R Square is equal to 25,2% while the rest 74,8% influenced by other variable which do not the included in this regresi model.Keyword : Justice, System Taxation, Sanction Taxation, and Trust To Government.
Co-Authors ', Kamaliah , JOKO Agus Rianda Agus Wartiningsih Aisah Fachrunisa Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas ' Anis Maghfiroh Azwir Nasir Baskara, Bayu Yosa Christanto Syam Dandi, Voedha Daniel Oscar Savero Desmiyawati ' 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 ' Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kirmizi Ritonga Liely Pamela, Liely Listia Rini Rahayu, Listia Rini Lya Octavia M Rasuli M.Rasuli ' Maisyarah Maisyarah Matheus, Evan Muhammad Andri Prayoga Muhammad Rasuli Nailul Huda Ning Umbar Susilowati Nur Azlina Nur Azlina Nuriani ' NURUL HIDAYAH Oviliza Haryuli Putra Mhd Nazrin Putra, Rizki Agus Rafika Sary Rahman, Aulia Rayendra Raja Adri Satriawan Raja Yoga Gustika Armel Rasuli ' 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 '