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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad BAKI (Berkala Akuntansi dan Keuangan Indonesia) IJEBA (International Journal of Economic, Business & Applications) Jurnal Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Riset Akuntansi Kontemporer Unri Conference Series: Community Engagement Review of Accounting and Business
Desmiyawati Desmiyawati, Desmiyawati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH TEKNOLOGI INFORMASI DAN SALING KETERGANTUNGAN TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING Sumolang, Jerry Hans; Desmiyawati, Desmiyawati; Rofika, Rofika
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

This major study of management accounting was applied to the contingency approach to studying management accounting system design and performance. This study examined the effect of information technology and the interdependence of managerial performance through management accounting systems. Information technology is a merger between computer technology and telecommunications. While the interdependence it self is one of the contingency variable to consider in designing the SAM. While managerial performance is a measure of how effective and efficient performance of individual members of the organization. Managerial performance is one of the factor that can improve organizational effectiveness. The population used in this study is a manager of banking services at Riau Province. Study sample 60 respondents selected based on criteria in purposive sampling. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). The results shows that the information technology (TI) have indirect effect on managerial performance through management accounting system (SAM). Interdependence (SK) also have indirect effect on managerial performance through management accounting system (SAM).Keywords : Information Technology, Interdependence, Management Accounting System (MAS), Managerial Performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNA DALAM PEMANFAATAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PEKANBARU Fetriwahyuni, Rozi; Desmiyawati, Desmiyawati; Hasan, Mudrika Alamsyah
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 aimed to test the effect of educational level, educational background, knowledge of accounting, compliance information on the utilization of local government financial statements cities pekanbaru. Data was colleted by distributing questionnaires to the respondents. The population used in this study are staff / staff involved in the preparation of the budget, the number of samples taken at 96 people but the samples that can processed is 90 people. The data analysis technique used in this study is the technique of multiple regression analysis by using SPSS version 20.0. These results indicate the three variables that affect the utilization of local government financial statements and only one variable that does not have an influence on the utilization of local government financial statements . The result of this educational level, knowledge of accounting and compliace informastion have significantly effect on the utilization of local government financial statements . While educational background don’t have significantly effect on the utilization of local government financial statements.Keywords: Educational, Knowledge, Accounting, Compliance Information, and Government.
FAKTOR - FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Studi Empiris pada Perusahaan Manufaktur di BEI tahun 2011-2013) Sianipar, Riduan Febri; Desmiyawati, Desmiyawati; Hasan, Mudrika Alamsyah
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

The objectives of this research are to analyze auditor switching (Y), audit firm size (X1), size client company (X2), financial distress (X3), audit tenure (X4) and audit opinion (X5) against the auditor switching (empirical studies on manufacturing companies in BEI 2011-2013). The sample of this research are 42 companies in the 3-year time period from 2011 to 2013 amounted to 126 companies. Data were collected through IDX data obtained from 2011 to 2013. The sampling technique using purposive sampling method. Technique is the logistic regression analysis..The sampling technique used purposive sampling method. The analysis technique used is logistic regression analysis. Logistic regression test showed that variable of size client company, audit tenure dan audit opinion have significant effect on audit switching. Audit firm size dan financial distress has no significant effect on audit switching. While simultaneously using the Omnibus Tests of Model Coefficients five independent variables together can influence the auditor switching. The ability of independent variables to explain the profitability of 32.8%, while the remaining 67.2% are outside the model. This means that the independent variables are no t strong enough to explain his relationship with the dependent variable.Keywords : audit switching, audit firm size, size client company, financial distress and audit opinion.
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, BUDAYA ETIS ORGANISASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP FRAUD (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KABUPATEN SIAK) Arnila, Tia; Basri, Yesi Mutia; Desmiyawati, Desmiyawati
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 test and prove empirically influence the Effectiveness of Internal Control, Organizational Commitment, Ethical Culture Organization And Adherence to Accounting Rules Against Fraud (Empirical Study at the Organization of Regional Devices Siak District). The population in this research is all the existing OPD in Siak Regency in 2018. While the sample in this research is the OPD in siak district as much as 29 OPD. sampling technique using purposive sampling technique. Each OPD will be distributed as many as 5 questionnaires shown to the head of service, PPTK, head of the field, head of subsection finance and treasurer in Siak District so that the number of respondents in this study as many as 145 respondents. Data analysis method used is multiple analysis method with SPSS version 21.0. The results of the research show that the effectiveness of internal control, organizational commitment, organizational ethical culture and compliance with accounting rules have a significant negative effect on Fraud.Keywords: Effectiveness of Internal Control, Organizational Commitment, Organizational Ethical Culture, Adherence to Accounting Rules and Fraud
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DALAM PERSFEKTIF FRAUD TRIANGLE PADA ORGANISASI PERANGKAT DAERAH KABUPATEN KAMPAR (Studi Empiris Pada OPD Kabupaten Kampar Tahun 2018) Hasanah, Wirdatul; Basri, Yesi Mutia; Desmiyawati, Desmiyawati
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 aims to explore the perceptions of government officials in Kampar regency government about the tendency of fraud in the government sector and the factors that influence it. In this study the factors used that can effect the occurrence of fraud are the factors of law enforcement, the effectiveness of Internal control system, leadership style, compensation suitability and organizational commitment. Population In this study is the organization of regional devices (OPD) contained in Kampar district. while the sample set by researchers In this study is the OPD in Kampar district as many as 30 OPD. sampling technique using purposive sampling. data collection is done by using questionnaire method. each OPD will be distributed as many as 5 questionnaires addressed to the Head of the Office, PPTK, financial sub-head, head of finance and treasurer of the financial section of each OPD in Kampar district so the number of respondents In this study were as many as 150 respondents. method of data analysis used is method of multiple regression analysis through software software SPSS 21,0 msi. The results of this study can be concluded that law enforcement, system effectiveness Internal control, leadership style, compensation suitability and organizational commitment have a significant negative effect on the tendency of fraud in the organization of Kampar district area.Keywords : Factors Affecting Financial Statement Fraud In Fraud Triangle Perspective.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA TAHUN 2009 – 2013) Sera, Pinta Nopetri; Kamaliah, Kamaliah; Desmiyawati, Desmiyawati
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.089 KB) | DOI: 10.31258/je.24.4.p.132

Abstract

This research intends to identify and analyze the effect of Intellectual Capital VACA, VAHU, STVA and ROGIC to financial performance ROE, EPS and ASR in LQ45 Company Listed at Indonesia Stock Exchange. Population in this research are all companies incorporated in LQ45 at Indonesia Stock Exchange (BEI). In accordance with BEI publication indicates that the number of listed companies in LQ45 is 45. Sampling in this research used purposive sampling method, and the sample result is 22 company incorporated in LQ45. All data in this research was data obtained from financial statements in LQ45. The analysis was done by using multiple regression supported by SPSS version 21.0. This research have 12 hypothesis, and the result of this research show that VACA and STVA has significant effect on ROE and EPS, and then VAHU and ROGIC has significant effect on ASR.
PENGARUH RASIO LIKUIDITAS, RASIO RENTABILITAS DAN RASIO SOLVABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR TERGOLONG RAWAN PENCEMARAN DI BURSA EFEK INDONESIA TAHUN 2009 – 2013) Lara, Rahmi; Kamaliah, Kamaliah; Desmiyawati, Desmiyawati
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.077 KB) | DOI: 10.31258/je.23.4.p.49-71

Abstract

Based on the description of the background of the problem, then that becomes aproblem in this research is how the simultaneous and partial effect betweencurrent ratio, Return on Assets and Debt to Equity Ratio Disclosure Of CorporateValues with Corporate Social Responsibility and Good Corporate Governance Asa moderating variable in the Manufacturing Company category in Prone topollution in the Indonesia Stock Exchange Year 2009 to 2013.The study population was all companies listed on the Jakarta Stock Exchange andclassified in an industry vulnerable to environmental pollution. Based on thepriority, then the company is classified as pollution-prone sectors: (1) Mining, (2)and Chemical Industry Association, (3) Automotive, and (4) Textiles. Based on theindustrial sector, the company acquired as many as 193 companies. Forsampling, the criteria used. Based on these criteria, then obtained a sample of 34companies manufacturing environments prone between the period 2009-2013.From the results of the partial test of the value of the company ROE known thatROE has no effect on the value of the company. These results support the researchconducted by Herdiana (2003), Wibowo (2005), Saso and Wulandari (2006) thatthere is no influence between ROE and the value of the company. From the testresults it is known that the disclosure of CSR does not affect the relationshipbetween financial performance and corporate value. These results support theresearch Hidayat (2010). In theory, the disclosure of CSR should be aconsideration of the investor before investing, because it contains socialinformation that has been done by the company. ROE and KM interactionvariables have an inverse relationship.The survey results revealed that as the increase in KM, then the relationship ROEand Tobins will decrease. It supports research Demsetz (1983), Fama and Jensen(1983) showed that in a certain stage, the level of managerial ownership is notalways positively linearly related loss of credit for the value of the company.
The Effect Of Human Resources Capacity, Use Of Information Technology, and Internal Control Systems on Reliability and Timeliness of Financial Statements Submission (Empirical Evidence from Pekanbaru City Regional Organization) Murni, Fina; Indrawati, Novita; Desmiyawati, Desmiyawati
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 1 (2020)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

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Abstract

This study aims to examine the effect of human resource capacity, utilization of information and technology, and internal control on reliability and timeliness of financial reporting. Using a sample of 129 respondents from organization of Regional Device in Pekanbaru Region. The hypotheses testing with multiple analysis regression and the statistical program that used is SPSS 25. Our findings show that human resource, utilization of information and technology, and internal control system are positive significantly the reliability and timeliness of financial reporting.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL RESTATEMENTS (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2016) Intan, Chyntia Margareth; Azwir, Nasir; Desmiyawati, Desmiyawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of audit committee characteristics onfinancial restatements. Audit committee characteristics used in this study areaudit committee independence, audit committee meeting, audit committee size,and audit committee expertise. The population in this study is all companies listedon Indonesia Stock Exchange (IDX) in 2016. Research sample is determined usinga purposive sampling method. The data in this research is obtained by annualreports of 27 companies that have restated their financial restatements and 27companies that did not restate their financial restatements, resulting in a total of54 samples. This study uses the Logistic Regression as a method of analysis. Theresults prove that audit committee expertise influence financial restatements.Meanwhile, audit committee independence, audit committee meeting, and auditcommittee size have no significant effect on financial restatements.Keywords: audit committee, corporate governance, financial restatements
PENGARUH UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL TERHADAP INTEGRITAS LAPORAN KEUANGAN(STUDI EMPIRIS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017) Armel, Raja Jaka Perdana; Desmiyawati, Desmiyawati; Anggraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to determine the influence of company size, independentdirectors, audit committee and institutional ownership on the integrity of thefinancial statement. Independent variables used in this study are company size,independent directors, audit committee and institutional ownership, while thedependent variable in this study is the integrity of the financial statement.Populations used in this study is LQ 45 companies listed on IDX 2015-2017 wherethe total population is used by 45 companies. The sampling technique used waspurposive sampling technique in which the number of observations obtained thisstudy was 135 (45x3). Data analysis conducted with multiple regression with helpof software SPSS version 20,0. Of the result of the testing that has been done,showed that the independent variables Company Size which has a significantinfluence on integrity of financial statement, Independent Directors which has asignificant influence on integrity of financial statement, Audit Committee whichhas a significant influence on integrity of financial statement, InstitutionalOwnership which has a significant influence on integrity of financial statement.Keywords : Company Size, Independen Directors, Audit Committee, InstitutionalOwnership, Integrity of the Financial Report.
Co-Authors Al Azhar A Arif Gunabar Fatahillah Armel, Raja Jaka Perdana Arnila, Tia Azizah Ulfah Azwir Nasir Azwir, Nasir Fina Murni Fitri Humairoh Fitri Humairoh H. Amir Hasan Hari Ardiansyah Hariadi Hariadi Hariadi Hariadi Hasanah, Wirdatul Indrawati, Novita Intan, Chyntia Margareth Jerry Hans Sumolang, Jerry Hans Julita Julita Kamaliah Kamaliah, Kamaliah Ketut Tirtayasa Lara, Rahmi Melinda Putri Mudrika Alamsyah Hasan Murni, Fina Novita Indrawati Nur Azlina nur azlina Nur Azlina Riduan Febri Sianipar, Riduan Febri Rita Anugerah Rofika Rofika, Rofika Rozi Fetriwahyuni, Rozi Rusnadia Wafa Safrizal Safrizal Samsir Samsir Sera, Pinta Nopetri Sinta Ramaiyanti Suci Nurulita Susilatri Susilatri Taqiyuddin Amri Yesi Mutia Basri Yesi Mutia Basri