Article Per Year (5 Year)
p-Index From 2018 - 2023
2.136
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Tepak Manajemen Bisnis International Journal of Supply Chain Management
Enni Savitri
Fakultas Ekonomi Universitas Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
PENGARUH RATIO LEVERAGE TERHADAP RISIKO PASAR PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Savitri, Enni; Pramudya, Andra Lolija
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The financial manager or chief financial officer (CFO) must be careful in making decisionsleverage. Leverage is the use of fixed costs in order to increase profits. Leverage There aretwo kinds of operating leverage and leverage spending. In the decision of operatingleverage, financial managers can use break-even analysis and the degree of operatingleverage (DOL) to determine how the effects of changes in sales volume to the change inoperating income. Leverage in spending decisions, financial managers can use indifferenceanalysis and degree of financial leverage (DFL) to determine how the effect of changes inoperating income to earnings per share (EPS). The combination of both the total leverage iscalled leverage. In making decisions leverage, financial managers is not enough to payattention to earnings that occur, but also should pay attention to risk. The risk is due to theoperating leverage, leverage spending, and total leverage each called business risk, the riskof spending.Keywords: degree of operating leverage, degree of financial leverage and market risk
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN DAN INFORMASI ASIMETRI TERHADAP TIMBULNYA KESENJANGAN ANGGARAN Savitri, Enni; Sawitri, Erianti
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find empirical evidence to support the notion that there aresignificant between budget participation, budget emphasis and informationasymmetry on the incidence of budgetary slack in Kampar District Government oneducation. In this study, the samples taken were 140 people from 35 regional workunits (on education) which consists of the Chief on education, public and officialdomsub-section, sub-section program planning, and finance sub-sections, which areinvolved in the preparation of the budget on education district government Kampar.Data collected through direct observation and surveys obtained by means of thedistribution of questionnaires to the respondents. This study used multiple linearregression analysis model (multiple linear regression). The results showed thatbudget participation, budget emphasis and information asymmetry affect thebudgetary slack.Budgetary participation variables significantly affect the incidence ofbudgetary slack. Thus, participation budget the greater cause budgetary slack is thegreater. The target budget is used as a measure of performance of subordinates,and / or the presence of monetary incentives such as bonuses, raises budgetemphasis. Information asymetry increases in the budgeting process, it will triggerincreased budgetary slack anyway.Keyword:Budgetary participation, budget emphasis, information asymmetry, andbudgetary slack
Pengaruh kualitas sumber daya manusia, pengendalian internal, dan teknologi informasi terhadap keandalan laporan keuangan pada skpd provinsi riau Wulandari, Putri; ', Kennedy; Savitri, Enni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the quality of human resources Influence of the reliability of the financial statements in Riau province on education, then Effect of Internal Control of the reliability of the financial statements in Riau province on education, and the Effect of Information Technology on the reliability of the financial statements in Riau province on education.The population in this study is the Regional Working Units (on education) in the Riau provincial government. Riauberjumlah on education in 38 provinces comprising Region 1 Secretariat Riau, Riau Province Inspectorate 1, 1Sekretaris DPRD Riau, Riau KORPRI 1 Secretary, Civil Service Police Unit 1, 2 Hospital (Hospital and RSJ), Agency 14, and 17 Department. Samples from this study are echelon III and IVdi Department and Agency of Riau Province by 86 people. Analysis of the data in this study using tools SPSS software version 17.The results showed that the quality of Human Resources, Internal Control, and Information Technology affect the Reliability of Financial Statements.Keywords: Quality of Human Resources (HR), Internal Control, and Information Technology Against Reliability of Financial Statements
Faktor-faktor yang mempengaruhi income smoothing dengan tarif pajak efektif sebagai variable mediasi perusahaan property dan real estate Haryadi, Teddy; Kamaliah, Kamaliah; Savitri, Enni
SOROT Vol 13, No 2 (2018)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.016 KB) | DOI: 10.31258/sorot.13.2.93-105

Abstract

Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh rasio keuangan dalam hal ini Return on Equity (ROE), Debt to Total Asset (DAR), dan Current Ratio (CR) terhadap Income smoothing dengan Tarif Pajak Efektive sebagai variable mediasi. Penelitian ini dilakukan pada 12 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan teknik analisis data menggunakan metode Partial Least Square dengan aplikasi WarpPLS 6.0. Hasil penelitian ini menunjukkan bahwa ROE dan DAR berpengaruh positif terhadap Income smoothing selain itu CR tidak berpengaruh terhadap income smoothing. selain Penelitian ini juga menemukan Tarif Pajak Efektif dapat memediasi hubungan ROE terhadap Income Smoothing dan Tarif Pajak Efektif tidak dapat memediasi hubungan DAR dan CR terhadap Income Smoothing.This research aims to find empirical evidence of the influence of financial ratio in this case Return On Equity (ROE), Debt To Total Asset (DAR), and Current Ratio (CR) to income smoothing with the effective tax rate as a mediation variable. This research was conducted on 12 property dan real estate companies listed in the Indonesian Stock Exchanges in the peroid of 2013-2017. Sampling technique in this research using purposive sampling technique and data analysis technique using Partial Least Square method using WarpPLS 6.0 application. The result of this research indicates that the ROE and DAR have positive significant on Income smoothing. Meanwhile, CR has no signifanct on Income smoothing. This research also shows that Effective Tax Rate can mediate ROE toward Income Smoothing and Effective Tax Rate cannot mediate DAR and CR toward Income Smoothing.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak (Studi pada Perusahaan yang Listing di Bursa Efek Indonesia) Fionasari, Dwi; Savitri, Enni; Andreas, Andreas
SOROT Vol 12, No 2 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.932 KB) | DOI: 10.31258/sorot.12.2.95-105

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh pengungkapan corporate social responsibility terhadap agresivitas pajak. Selanjutnya, penelitian ini juga menganalisis perbedaan pengungkapan CSR dalam tiga sektor besar (primer, sekunder, dan tersier). Populasi dalam penelitian ini adalah perusahaan yang listing di Bursa Efek Indonesia (BEI) pada tahun 2014-2016 sebanyak 539 perusahaan. Metode sampling yang digunakan adalah purposive sampling, sehingga diperoleh sebanyak 129 sampel. Penelitian ini juga menggunakan data sekunder yang diperoleh dari website BEI. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah analisis regresi linear berganda dengan bantuan software SPSS 21.0. Hasil penelitian ini membuktikan bahwa pengungkapan corporate social responsibility tidak berpengaruh terhadap agresivitas pajak. Kemudian dari hasil Uji T, ternyata sektor primer lebih luas mengungkapkan tanggung jawab sosialnya dibandingkan pada sektor sekunder dan tersier.
PENGARUH ASIMETRI INFORMASI, SISTEM PENGENDALIAN INTERN, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA BANK SWASTA DI KOTA PEKANBARU) Frilia, Figna; Agusti, Restu; Savitri, Enni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research was to examine the influence of information asymmetry Effect, Internal Controls, and Conformity Compensation Against the tendency of accounting fraud (Empirical Study on Private Bank in the city of Pekanbaru). The population in this research is the banking companies in the city of Pekanbaru in the period 2014 to the characteristics of banks that have not yet incoming the stock exchange. The sampling method in this research using the census method that looked at all objects studied by administering questionnaires as many as 3 people for each bank, assuming 1 for the marketing of credit, 1 for the internal control division, and 1 for staff / employees of the accounting division. Stastical methods used to test the research hypothesis is multiple regression using SPSS 17 software. The results of this research shows that information asymmetry has significant effect on tendency of accounting fraud. Internal Control System has not significant effect on tendency of accounting fraud. Conformity compensation has significant effect on tendency of accounting fraud.Keywords: asymmetry of information, internal control, conformity compensation, the tendency of accounting fraud
PENGARUH DESENTRALISASI, PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL SKPD KOTA PEKANBARU Hidrayadi, Rizon; -, Andreas; Savitri, Enni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the influence of Decentralization, Participation Budget, Organization’s Commitment, and Work Motivation On The Performance Of Managerial SKPD’s Of Pekanbaru City Government. This study was conducted at SKPD of Pekanbaru City. The population in this study were employed who worked in the SKPD Pekanbaru City (26 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the secretary of SKPD, and the head of financial. The sample used in this study were 78 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the Decentralization, Participation Budget, Organization’s Commitment and Work Motivation has significantly effect on effectiveness of the Performance Managerial. The magnitude of the effect (R2) the Decentralization, Participation Budget, Organization’s Commitmen, and Work Motivation on the effectiveness of the Performance Manajerial area was 47%. While the remaining 53% is influenced by other independent variabel that are not observed in this study.Keywords: Decentralization, Participation Budget, Organization’s Commitment, Work Motivation, Performance Managerial.
PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL (Studi Empiris pada Hotel bintang 4 Di Provinsi Riau) Adinata, Satria; -, Andreas; Savitri, Enni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study Aimed to analyze the effect of management accounting information systems and information technology to managerial performance 4 star hotel company in Riau, And To Obtain empirical evidence about the influence of management accounting information system on managerial performance. Population in this research is the fourth company in Riau, a total of 7 samples tested hotel company. Methods of Data collection using sampling Purposiv. The research of data was acquired seven companies that meet krikteria as this. from research managers and employees at the company’s hospitality. The type of the data used is primary. Data collection methods are surveys, questionnaires, this hypothesis using multiple linear regression analysis.The results Showed that the accounting information system management have a significant effect on the performance of managerial, information technology otherwise no effect on managerial performance.Keywords: management, accounting, information systems, technology, and performance.
PENGARUH PENGELOLAAN LINGKUNGAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN PROFITABILITAS (ROA) PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empris pada Perusahaan Manufaktur yang Terdaftar di BEI Putri, Suci Rahma; Ritonga, Kirmizi; Savitri, Enni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to determine the effect of environmental disclosure, institutional ownership toward corporate social responsibility disclosure (CSRD) with profitability (ROA) as a moderating variable. The population of this research is manufacturing company which is member of PROPER and listing in Indonesia Stock Exchange from 2011 to 2013. The research samples are 72 companies selected by using purposive sampling method. The statistical method used is multiple linear regression analysis. These results show that the impact of environmental disclosure and institutional ownership has significant impact toward corporate social responsibility disclosure. But, profitability (ROA) as the moderating variable in relation between environmental disclosure and institutional ownership toward corporate social responsibility disclosure has no significant impact.Keywords: environtmental, performance, ownership, ROA, CSRD.
PENGARUH KETAATAN TERHADAP PERATURAN PERUNDANGAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN AKUNTANSI DAN KOMPETENSI APARATUR PEMERINTAH DAERAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Empiris Pada Satuan Kerja Perangkat Daerah Razi, Riska Fahrul; Savitri, Enni; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

the research aims to analyze of influencing the adherence of the law regulation, information technology utilization, accounting control and competency of human resources in government to performance accountability. Object of this research is department of SKPD Indragiri Hulu. There are ninety seven questionnaires were sent, but only eighty eight questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The results of this research showedadherence of the law regulation has an effect toperformance accountability with 0,000 significance, information technology utilization has an effect toperformance accountability with 0,000 significance, accounting control has an effect to performance accountability with 0,005 significance and competency of human resources has an effect toperformance accountability with 0,000 significance. The results of this research also showed that coefficient R square is 82,9%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: adherence of the law, information technology utilization, accounting control, and competency of human resources, performance accountability
Co-Authors ', AL Azhar A ', Kennedy ., Musfialdy Almasdi Syahza Amir Hasan Amries Rusli Tanjung Andra Lolija Pramudya Andreas - Andreas Andreas Arfansyah, Arfansyah Ary Gumanti, Tatang Ary Gumanti Aziri, Rahmat Dian Chandra Halim Darmayanti, Susi Elok Sri Utami Erianti Sawitri Figna Frilia, Figna Fionasari, Dwi H. Amir Hasan, H. Amir Haryadi, Teddy Herda Nik Abdullah, Nik Herlin, Darsi Kamaliah Kamaliah, Kamaliah Kamemy, Laraswisesa Kirmizi Kirmizi, Kirmizi Kirmizi Ritonga Liza, Sri Neva Meilda Wiguna Muslimah, Kamalia MUZARLIS, AGNES FEBRIKA Nurhasanah, Dinna P, Ribka Martins Pratiwi, Septhea Dwi Putra, Adhitya Agri Putra, Adhitya Agri putra, Adithya Agri PUTRI WULANDARI Putri, Azizah Dwiyana Putri, Yochi Lajobhi Randi Saputra Razi, Riska Fahrul Restu Agusti Rizon Hidrayadi, Rizon Rofika Rofika, Rofika Said, Jamaliah Satria Adinata, Satria Saumi Aryandini, Saumi Siahaan, Chris Aditya Simatupang, Abram Heldon Suci Rahma Putri Supriono Supriono Syalam, Hamidah Volta Diyanto Wahidatun Nisa, Nurul Yolanda Safitri Nelaz Yulia Efni Zabetha, Olinsca