Desmiyawati Desmiyawati, Desmiyawati
Fakultas Ekonomi Universitas Riau

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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 : Jurnal Ekonomi

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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.
PEMBERDAYAAN MASYARAKAT PESISIR MELALUI SKEMA PEMBIAYAAN KERJASAMA PEMERINTAH DENGAN SWASTA DAN CORPORATE SOCIAL RESPONSIBILITY Desmiyawati, Desmiyawati; Hasan, H. Amir; Samsir, Samsir; Azlina, Nur
Jurnal Ilmiah Akuntansi dan Bisnis VOLUME 10, NO.2 TAHUN 2015
Publisher : Jurnal Ilmiah Akuntansi dan Bisnis

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The main purpose of this study is to conduct analysis, formulations and policy recommendations relatingto the implementation of partnership of government and private (KPS) and corporate social responsibility (CSR) in efforts to improve efficiency and optimization of the implementation of both the financing scheme. Research done on coastal villages in two districts in the riau namely Bengkalis and Siak.This research was done through survey and the interview. Data analysis by descriptive quantitatif andqualitative analysis. The survey on the coastal community district Bengkalis shows only a small portion of the community are about 10 percent knew about the CSR. The Results of the survey at the public district Siak only about 12 % those who know the existence of CSR. From exposure people had shareddesire / the needs of the local people for CSR is related to the 36 %, cash assistance training in the development of effort by 16 % assistance in form of an opening jobs 12 %. The remaining 36 % of respondents need assistance in form of equipment, scholarship school kids, rural development, aidcash assistance, and scholarship jobs and scholarships, jobs and health-care facilities, jobs and assistance funds, training and scholarships, as well as equipments and money. The results of the interview against one of the leaders of a company that there are around Bengkalis district and Siak district, obtained some information. Regarding the use of the term social responsibility for the community is not familiar because during this term used by the company is community development (CD).
PENGARUH COMPETITIVE ENVIRONMENT DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA ORGANISASI : STRATEGI ORGANISASI SEBAGAI VARIABEL MODERATING Hetri, Linda; Kirmizi, Kirmizi; Desmiyawati, Desmiyawati
Jurnal Ekonomi Vol 23, No 1 (2015)
Publisher : Jurnal Ekonomi

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This study intends to give the empirical evidence on interaction effect of information management accounting system with organization strategy, competitive environment on organization performance. Organization strategy were used in this studyas moderating variable. Firts hypothesis and third hypothesis did’nt use moderating variable, second hypothesis and fourth hypothesis used organization strategy.Questionnaires were distributed to 103 manufacturing companies in Riau and Kep. Riau with purposive sampling method. The responses from middle managers and general manager, were analysed using Multiple Regression Analysis (MRA). The result support the hypothesis that management accounting system information influence on organization performance. Furthermore, the interaction effect of management accounting system information withorganization strategy on organization performance are not significant. Competitive environment influence on organization performance and organization strategy is moderat the relationship competitive environment and organization performance
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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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.
PENGARUH STRATEGI CUSTOMIZATION TERHADAP KINERJA PERUSAHAAN MELALUI PENGGUNAAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN (Studi Empiris pada Perusahaan Manufaktur di Provinsi Riau) Setiawan, Edwin; 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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This study aimed to examine the effect of Customization Strategy to Firm Performance Characteristics of through the use of Information Systems Management Accounting in a manufacturing company in Riau Province. The population used in this study is a manufacturing company that originates in theCentral Bureau of Statistics of the Republic of Indonesia Representative Riau Province (BPS Indonesia Riau Province) as many as 32 companies. Sampling was done by using purposive sampling method, ie a total of 32 manufacturing companies that have registered. Data analysis was performed using a hypothesis test with the help of Partial Least Square (PLS) version 2.0 m3 with a value of tstatistics generated from PLS output compared with the value of the t-table, an estimate of output PLS latent variables that are linear aggregates of indicators with a significance level of 0.05 or 5%. The result shows (1) customization strategy does not affect company performance, (2) customization strategy has positif (+) influence on usefulness of broad scope management accounting systeminformation characteristic, (3) the usefulness of broad scope management accounting system information characteristic has positif (+) impact to company performance, (4) customization strategy has positif (+) affects company performance through the usefulness of broad scope management accountingsystem information characteristic.Keywords : Customization Strategy, Firm Performance, and Broadscope.
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
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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
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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.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK (Studi pada Wajib Pajak Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Tampan) Octavia, Lya; Desmiyawati, Desmiyawati; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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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
PEGARUH KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI, KEMUNGKINAN TERDETEKSI KECURANGAN DAN INTENSITAS PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKAPENGGELAPAN PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Bangkinang) Ammar, Muhammad; Desmiyawati, Desmiyawati; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this research is to analyze Influence of Fairness, Tax System, Discrimination, Possibility of Fraud Detected, and Intensity of Tax Audit on the perception of tax payer on the ethics of tax evasion. The sample consists of 100taxpayers listed in the Tax Office of Pratama Bangkinang. The data that was used in this research was primary data and selected by using accidental sampling method, while the data processing methods used by research are the multiple regression analysis use SPSS version 22.00 as the software for processing the data.The result of the adjusted R-square showed that the value of the adjusted Rsquare is 0,721, which mean that 72.1% the ethics of tax evasion can be explain by the variation of the independent variables, while the other 27,9% explained by other variables which not included in this research. Results of hypothesis testing showed,the result indicate that fairness has affected the perception of taxpayer on the ethics of tax evasion. Tax system has affected the ethics of tax evasion, discrimination has affected the ethics of tax evasion, possibility of fraud detected has affected the ethics of tax evasion, and intensity of tax audit has affected the ethics of tax evasion.Keyword: fairness, tax,discrimination, fraud, and audit
PENGARUH EFEKTIFITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, MORALITAS INDIVIDU DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD Kabupaten Pasaman Barat) Marnita, Eva; Desmiyawati, Desmiyawati; Rofika, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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The purpose of this research is to find out the effectiveness of internal control, Information asymmetry, individual morality, and compensation compatibility on accounting fraud tendency. The population on this research was SKPD at Pasaman Barat regency. This research is using purposive sampling method. Total respondents which is used in this research are 88 respondents (84,65%). The data of this research using primary data directly through a questionnaire and analyzed using SPSS (Statistical Product and Service Solution) version 21. The data were analyzed to test the hypothesis using multiple linear regression analysis. The results showed that the effectiveness of internal control, information asymmetry, individual morality and compensation compatibility influence to accounting fraud tendency. All of the independent variables jointly influence dependent variables as much as 72,6%, while 27,4% is influenced by other unclear variable.Keywords : Accounting Fraud Tendency, Effectiveness of Internal Control, Information Asymmetry, Individual Morality, and Compensation Compatibility