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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PEKBIS JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal RAK (Riset Akuntansi Keuangan) Journal of Management Accounting, Tax and Production Accounting Analysis Journal
Yuneita Anisma
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Humanities Economics, Econometrics & Finance Education Physics Social Sciences Other

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PENGARUH KESULITAN KEUANGAN, FINANCIAL LEVERAGE DAN PENGHINDARAN PAJAK TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2011-2014) Ostari, Vina; Anisma, Yuneita; Rofika, Rofika
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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Abstract

This study aims to determine the effect of financial distress, financial leverage and tax evoidance against the conservatism of accounting in companies listed on the Stock Exchange in 2011-2014. selecting the sample in this study using purposive sampling method in which a population of 149 selected according to criteria of a sample of 21 companies selected. Data analysis tool used is multiple regression. The results of this study indicate that financial difficulties negatively affect accounting conservatism with a significance value of 0659, financial leverage positive effect on accounting conservatism with significant value of 0001, tax evasion positive effect on accounting conservatism with a significance value of 0.003. sigifikan value in this study was ≤ 0:05. the coefficient of determination in this study was 0.301 indicating that 30.1% of the variation in accounting conservatism terjaadi affected by financial difficulties, financial leverage and tax evasion. Its residual 69.9% influenced by other variables not included in this study.Keywords:Financial Difficulties, Financial Leverage, Tax Evasion, and Accounting Conservatism
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU AUDITOR DALAM PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Medan, Pekanbaru, dan Batam) Rahmadani, Syahira; Anisma, Yuneita; ', Rofika
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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The research aims to analyze of factors that influencing auditor’s attitude in procedure of audit’s premature. Object of this research is public accountant which registered in Medan, Pekanbaru and Batam There are ninety six questionnaires were sent, but only sixty nine questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined audit risk, locus of control, audit’s experience, time pressure, review and control from public accountant and self esteem in relation to ambition in procedure of audit’s premature. The results of this research showed audit risk has an effect in procedure of audit’s premature with 0,000 significance, locus of control has an effect in procedure of audit’s premature with 0,000 significance, audit’s experience has an effect in procedure of audit’s premature with 0,008 significance, time pressure has an effect in procedure of audit’s premature with 0,001 significance, review and control from public accountant has an effect in procedure of audit’s premature with 0,003 significance and self esteem in relation to ambition has an effect in procedure of audit’s premature with 0,009 significance. The results of this research also showed that coefficient R square is 51,7%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well.Keywords : auditor, attitude, procedure, audit, premature.
PENGARUH TIME BUDGET PRESSURE, SIFAT MACHIAVELLIAN, KOMPLEKSITAS TUGAS, STRES KERJA DAN ETIKA PROFESI TERHADAP PERILAKU AUDIT DISFUNGSIONAL (Studi Empiris pada KAP Korwil Sumatera Bagian Tengah dan Sumatera Bagian Selatan) Yusaz, Agnisa Cesidahrila; Anisma, Yuneita; Rusli, Rusli
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 research aims to determine the effect of time budget pressure, machiavellian nature, task complexity, job stress and professional ethics on dysfunctional audit behavior at Public Accounting Firms in Central Sumatera Region and Southern Sumatera Region. The data collection of this research was using questionnaire method that distributed to 115 auditors working at Public Accounting Firms in Central Sumatra Region and Southern Sumatera Region. The numbers of auditors who became research sample were 80 auditors from 23 Public Accounting Firms. Data analysis techniques used in this research was multiple linear regression analysis using SPSS 20 as data processing software program. The result of this research show that there is a significant relationship among time budget pressure, machiavellian nature, task complexity, job stress and professional ethics on dysfunctional audit behavior. The coefficient of determination (R²) shows that time budget pressure, machiavellian nature, task complexity, job stress and professional ethics simultaneously giving effect on dysfunctional audit behavior amounted to 59,80%. While the remaining 40,20% is influenced by other independent variable that are not observed in this research.Keywords : time budget pressure, machiavellian nature, task complexity, job stress, professional ethics, dysfunctional audit behavior
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada OPD Kota Dumai) Edlin, Debby Nadya; Taufik, Taufeni; Anisma, Yuneita
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

The purpose of this study is to determine the effect of Capacity Human Resources, Utilization of Information Technology and Government Internal Control System on Quality ofFinancial Statements with Organizational commitment as Moderating VariableEmpirical Study at Dumai City Regency Regional Device Organization. The data used in this study is the primary data. The population in this research is all OPD officer of Dumai City. The sample in this study were 81 people selected by using purposive sampling. The analysis in this study was conducted using WarpPLS 5.0. The results of this study indicate that the Capacity Human Resources and Utilization of Information Technology affect the Quality ofFinancial Statementswhile the Government Internal Control System do not onQuality ofFinancial Statements. The Organizational commitment moderates the relationship between the Capacity Human Resources and Utilization of Information Technologyon the Quality ofFinancial Statements. However, the Organizational commitment does not moderate the relationship between the presentation of Government Internal Control Systemon the Quality ofFinancial Statements.Keywords : Capacity Human Resources, Utilization of Information Technology, Government Internal Control System, Quality ofFinancial Statements, Organizational commitment
PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY (studi empiris pada Perusahaan Pertambangan yang terdaftar pada Bursa Efek Indonesia Tahun 2014-2016) Anggela, Anggela; Anisma, Yuneita; Rusli, Rusli
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 research aim determinan the effect of company size, solvability, profitability and audit opinion on audit delay on mining company listed on Indonesia Stock Exchange in 2014-2016. The samples taken in this research is 24 companies with 3 years period of research, all sum into 72 samples. Data used in this research is a secondary data which is obtained from IDX in aroud 2014- 2016 periods. The sampling technique used the purposive sampling method. Data analysis technique used the multiple regression analysis. According to the result research applied with mutple regression analysis shows there are two are variables wich significans efeect an audit delay such as the profitability and audit opinion, nevertheless the variables of company size and solvability are not impacted the audit delay. Whereas based test on the coefficient of determination (R2 ) obtained value R square of 0,661. This shows that all the independent variables efeect the dependent variable 66,1%. While the 43,9% influenced by other variable not examined in this studyKeywords : Audit Delay, Company size, Solvability, Profitability and Audit Opinion
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Perangkat Kerja Daerah Kabupaten Kampar) Sonia, Dewi Puspita; Ratnawati, Vince; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to determine the influence of Human Resource Capacity, Utilization of Information Technology, and Government Internal Control System Against Financial Reporting Information Value (Empirical Study in SKPD KamparRegency). The location of object in this research is SKPD Kampar Regency. While the timing of this study was October 2015. The population in this study were all SKPD in Kampar Regency, which amounted 33 SKPD. The sampling used was purposive sampling. Data collection technique used by the author in this study consisted of field research and literature. Methods of analysis using multiple linear regression analysis. The results showed that Human Resources Capacity, Information Technology Utilization, and Government Internal Control System affect the value of Financial Reporting Information.Based onthe calculation,the valueof determination coefficient of0.440.This showsthat the variable Human Resources Capacity, Information TechnologyUtilization, Government Internal Control Systemgivesthe effect of44.00% of the value offinancial reporting information. The remains of66.00% influenced by other variablesthat are notincludedin this study.Keywords: Human Resource Capacity, Utilization of Information Technology, Government Internal Control System and Financial Reporting Information Value
PENGARUH AUDIT TENUR, UKURAN KAP DAN UMUR LISTING, TERHADAP AUDIT REPORT LAG DENGAN SEPSIALISASI INDUSTRI AUDITO SEBAGAI MODERASI (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Putri, Tri i Aulia; Anisma, Yuneita; Zarefar, Arumega
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 determine the effect of audit tenure, KAP size andlisting age to the audit report lag with auditor industry specialization as amoderate. The sample of this research at manufacturing companies that listed inthe Indonesian Stock Exchange (IDX) period 2015 to 2017. The sample of thisresearch is 195 financial statements from 65 nabufacturing companies. Samplesare used by purposive sampling method. Data analysis used multiple linearregression and moderated regression analysis method (MRA). Result of the testshowed that audit tenure, KAP size and lsting age an effect on audit report lag.This research find evidence that has interaction between KAP size with auditorindustry sepecialization an effect on audit report lag. The interaction betweenaudit tenure and listing age with auditor industry specialization had no effect onaudit report lag.Keywords : Audit Tenure, KAP Size, Listing Age, Audit Report Lag, AuditorIndustry Specialization
STUDI KEMAUAN MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS (Kasus Pada KPP Pratama Tampan Pekanbaru) Tedi Permadi; Azwir Nasir; Yuneita Anisma
Jurnal Ekonomi Vol 21, No 02 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.73 KB) | DOI: 10.31258/je.21.02.p.%p

Abstract

The purpose of this study was to examines the influence paying tax awareness,knowledge and understanding of tax regulation, a good perception of theeffectiveness of the taxation system, the confidence level of the systemadministration and law, moral norms on the willingness to pay taxes of anpersonal taxpayer who performs work free.Sampling techniques in the study was convenience sampling. To better representthe researchers took a sample of 98 respondents with Slovin formula calculations.This study uses quantitative methods, where the data obtained from distributingquestionnaires to the taxpayer who performs registered in KPP Pratama Tampan,Pekanbaru. Test statistic used is multiple linear regression test, and data obtainedwere processed using SPSS 17.0 statistical software.Based on the results of research that conducted, found the coefficient ofdetermination (Adj. R2) of 0.114. That means 11.4% of the willingness to paytaxes influenced by paying tax awareness, knowledge and understanding of taxregulation, a good perception of the effectiveness of the taxation system, theconfidence level of the system administration and law, moral norms. Theindependent variable in this study paying tax awareness, knowledge andunderstanding of tax regulation and moral norms had a significant influence onthe willingness to pay taxes. Then two independent variable a good perception ofthe effectiveness of the taxation system and the confidence level of the systemadministration and law doesn't influence on the willingness to pay taxes of anpersonal taxpayer who performs work freeKata Kunci : Willingness to pay taxes, paying tax awareness, knowledge andunderstanding of tax regulation, a good perception of theeffectiveness of the taxation system, the confidence level of thesystem administration and law, moral norms.
Skeptisisme profesional auditor pada kantor akuntan publik di Sumatera Zainal Abidin Zein; Yuneita Anisma; Christina '
Jurnal Ekonomi Vol 18, No 03 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.677 KB) | DOI: 10.31258/je.18.03.p.%p

Abstract

This article analyzed influence some variable on professional skepticism attitude of auditor at PublicAccountant Firm in Sumatra region. Data collected from respondent auditor used questioner by mail.There are 165 questioners send to auditors, but 96 questioners resend and only 90 questioners are valid.The study uses multiple regression linear method as tools analysis. Result this study only cangeneralized auditor opinions which working at Public Accountant Firm in Sumatra region. Experience,ethics awareness, audit situation, and professionalism variables influence on skepticism attitude ofauditor, and variable audit situation as dominant variable.
Evaluasi Manajemen Pengelolaan Kas Pemerintah Daerah Kabupaten Indragiri Hilir Yuneita Anisma; Elian Susanti
Jurnal Ekonomi Vol 18, No 01 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.867 KB) | DOI: 10.31258/je.18.01.p.%p

Abstract

Penelitian ini bertujuan untuk memahami lebih dalam mengenai sistempengendalian intern atas pengelolaan kas pemerintah daerah apakah telahmemadai dan sesuai dengan ketentuan peraturan perundang-undangan yangberlaku serta untuk mengetahui apakah semua penerimaan dan pengeluaran kaspemerintah daerah telah dicatat sebagai penerimaan dan pengeluaran bendaharaumum daerah. Penelitian ini dilaksanakan di pemerintahan daerah KabupatenIndragiri Hilir - Propinsi Riau.Metode penelitian yang digunakan dalam penelitian ini adalah metode analisiskualitatif serta pemeriksaan dokumen-dokumen yang terkait dengan pengelolaankas. Pengumpulan data dilakukan melelui Penelitian kepustakaan (libraryresearch) dan Penelitian lapangan (field research)Berdasarkan hasil penelitian disimpulkan bahwa: (1) Pemerintah KabupatenIndragiri Hilir belum mempunyai sistem dan prosedur pengelolaan keuangandaerah sehingga penerapan pengelolaan keuangan daerah menj'adi beranekaragam. (2) Penatausahaan kas pada Bendahara Penerimaan dan BendaharaPengeluaran yang belum sesuai dengan ketentuan yang berlaku. (3)Pengendalian Intern Pengelolaan Kas pada Bendahara Penerimaan PemerintahKabupaten Indragiri Hilir adalah lemah.
Co-Authors ', AL Azhar A ', Kamaliah ', Rofika Adrian Freddy Hilman Ahmadin Saleh, Ahmadin Alnoprika Muluk Ameldi Putri, Dinda Amir Hasan Anak Agung Gede Sugianthara Andreas ' Anggela, Anggela Anggreini Permata Sari Annisa Rindani Asnizonia, Febby Atma Pratama, Atma Azhari Sofyan Azwir Nasir Balqish, Meylannisa Bunga Pramudia Putri Christina ' Cristina ' Desmiyawati ' Desmiyawati -, Desmiyawati Desy Sefri Yensi Devi Safitri Edlin, Debby Nadya Elian Susanti Elsa Fibeany Liora EMRINALDI NUR DP Fadel Iswandi Prawira Fadia Khairunnisa Fakhri - Fathia Vivie Lamia Fauzan Azima Fazdlilah Adri Finta Isfa Nofianti Fitriatul Aini Greace Angelina Simangunsong Ibnu Fadhlan Ichsan Randiza Imam Trianto Isna Kurniati Isworo Wulandari JANSEN MARIN MARTUA HS Jelfani Saragih Sumbayak Joko, Joko Susilo Juliana - Kamaliah ' Kennedy ' Kennedy - Ketut Tirtayasa Kiki Syafrinaldi, Kiki Kirmizi ' Liza Rahayu M Rusli M. Rasuli Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Akbar S Muthaqin, Maulana Niken Anindhita Noveirina, Ditta Oetary Triyani Ostari, Vina Pakar Firdaus Pratiwi, Yossi Ayu Putra, Adhitya Agri Putri, Firstcilia Eldy Putri, Tri i Aulia R. Adib Al Khalish Rachmat Handani Rahmadani, Syahira Raihanil Jannah Raja Adri Satriawan Raja Adri Satriawan Surya Ramadhani, Runaily Rheny Afriana Hanif Rheny Afriani Anif Riska Natariasari Riska Natariasari, Riska Riski, Ahmadi Madi Rita Anugerah Rofika ' Rofika Rofika, Rofika Rossy Amalina Anjani Sem Paulus Silalahi Sisca Mutiara Sari Sonia Sischa Eka Putri Sonia, Dewi Puspita Sri Rahmi Utami Stephanie Amelia Handayani Barus, Stephanie Amelia Syaidina Efri Saputra Taufeni Taufik Taufik Edrin Saputra Tedi Permadi Tetty Mawarni Vina Kurniaty Vince Ratnawati Wahyudi Saputra Wulan Desriza Putri Xenia Amelia Yoza, Fidela Inaya Putri Yulvarizal, Trysa Yundari, Yundari Yusaz, Agnisa Cesidahrila Yusralaini Yusralaini, Yusralaini Zainal Abidin Zainal Abidin Zein Zarefar, Arumega Zirman ' Zirman - Zirman -, Zirman Zirman Zirman