Devi Safitri
Unknown Affiliation

Published : 52 Documents
Articles

Pengaruh karakteristik individual dalam pembuatan keputusan berbasis etis berdasarkan perkembangan moral cognitive melalui intervening deontologi moral evaluation auditor DP, Emrinaldi Nur; Safitri, Devi
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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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.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSONAL AUDITOR INDEPENDEN TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi empiris pada Auditor di KAP Pekanbaru dan Padang) Pratiwi, Rizki; Nasir, Azwir; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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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. Such as manipulation by the auditors in the audit assignment in order to achieve the target of individual work. This study aims to examine and analyze the effect of locus of control, work experience, underreporting of time and job stress on dysfunctional behavior audit. The study population is the auditor who works at KAP Pekanbaru and Padang. The number of respondents of the study was 65 copies, only 50 copies that can be processed. The sample is determined by purposive sampling method, data analysis techniques using Structural Equation Model (SEM) with the help SmartPLS version 3.0 was used to test whether the independent variables affect the dependent variable. The result of this study shows that the locus of control, work experience, underreporting of time, job stres have the possitive to the dysfunctional audit behavior. The results showed that the locus of control, work experience, underreporting of time and job stress affect the audit dysfunctional behavior in KAP pekanbaru and padang. The results also showed the contribution of independent variable influence on the dependent variable is equal to 92%. While the remaining 8% is influenced by other variables not included in this SmartPLS model.KeyWords : Locus of Control, Work Experience, Underreporting of Time, Job Stress.
Pengaruh partisipasi anggaran terhadap kinerja aparat pemerintah daerah melalui komitmen organisasi dan persepsi inovasi sebagai variabel intervening (studi empiris pada satuan kerja perangkat daerah kabupaten siak) Agusti, Restu; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
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The research aims to examine the budget participation empirical evidence on the performance of local government in Siak either directly or indirectly through the variables between organizational commitment and perceptions of innovation. The sample used this research using purposive sampling technique with a total of 129 respondents. The population was 45 SKPDs Siak. Methods of data analysis used in this study is the analysis path with the help of software SPSS Version 17.0.The results showed that the presence of a direct effect of budgetary participation on the performance of local government. Budgetary participation also directly affects organization commitment and perception of innovation. But, budgetary participation did not indirectly affect performance of local government via organizational commitment and perception of innovation as a variable invervening.Keywords: Budget Participation, Local Government Officials Performance, Organizational Commitment, Perception of innovation.
Analisis faktor-faktor yang mempengaruhi pergantian kantor akuntan publik (auditor switching) Rianda, Agus; Satriawan, Raja Adri; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
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This study examined the effects of going concern audit opinion, management change, KAP size, client size and financial distress on auditor switching.The sample of this study is 44 of Manufacturing Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version.The results showed that the going concern audit opinion, KAP size, client size and financial distress had a effect to auditor switching. But management change had not effect to auditor switching. Going concern audit opinion showed coefficient -0,291 with the signification values 0,003. This the decision made is to accept hypothesis H1. Management change showed coefficient -0,204 with the signification values 0,287. This the decision made was to reject hypothesis H2. KAP size showed coefficient -0,106 with the signification values 0,000. This the decision made is to accept hypothesis H3. Client size showed coefficient -2,501 with the signification values 0,013. This the decision made was to reject hypothesis H4. And the financial distress showed coefficient 1,453 with the signification values 0,034. This the decision made is to accept hypothesis H5.Keywords : auditor switching, going concern audit opinion, management change, KAP size, client size, financial distress.
Pengaruh Jumlah Anggota, Volume Usaha Dan Likuiditas Koperasi Terhadap Permintaan Jasa Audit Pada Koperasi Di Kabupaten Kampar Sary, Rafika; Agusti, Restu; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
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The current need for reliable financial statements, and can be trusted is necessary in making a decision. The problem in this study is whether which the numberof members, the business volume and liquidity affect the demand for audit service. The population in this study were 182 cooperatives and the research sample is 87 cooperatives in Kampar. the dependent variables in this study are demand audit services. While the independent variables are the number of members, the business volume and liquidity of cooperatives. The data used in form of cooperative financial reports in fiscal year 2012 with using descriptive analysis, multicolonearitas and logistic regression with SPSS version 21. The conclusion of this research is variable business volume and liquidity affect on demand for audit services, while number of members does not influence the audit service.Keyword: number of members, business volume, liquidity, audit
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
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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 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) Haryuli, Oviliza; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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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 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
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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
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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 Issuers 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 Issuers 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.