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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad 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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Economics, Econometrics & Finance Education Physics Social Sciences Other

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PENGARUH KARAKTERISTIK KOMITE AUDIT, FEE AUDIT, UKURAN KAP, DAN INTERNAL AUDITOR TERHADAP KETEPATAN WAKTU (TIMELINESS) PELAPORAN KEUAGAN (Studi Empiris Pada Perusahaan yang Listing di BEI tahun 2013) Bunga Pramudia Putri; Kennedy -; Yuneita Anisma
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 examine the effect of audit committee characteristics, audit Fees, Public Accountant’s Size, and the existence of internal auditor toward timeliness. Characteristic of audit committee can be seen from size of audit committee, frequency of audit committee meeting, and financial expertise of audit committee. The population in this study is all firms listed in Indonesia Stock Exchange periode 2013. Sample of this research is 80 firms listed in Indonesia Stock Exchange periode 2013 that selected by using purposive sampling method. Data analysis using logistic regression at levels significance 5%. The result showed that the number of financial expertise on the audit committee, Public Accountnt’s size, and the existence of internal auditor significantly affect timeliness of financial reporting of the firm, while variable the size of audit committee, frequency of audit committee meeting, Audit Fees not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange 2013.Keywords: Timeliness, auditor,audit fees, and financial statement
PENGARUH KEADILAN ORGANISASI, SISTEM PENGENDALIAN INTERN, KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KECURANGAN (FRAUD) (Studi Empiris Pada Kantor Cabang Utama Perusahaan Leasing di Kota Pekanbaru) Jelfani Saragih Sumbayak; Yuneita Anisma; Mudrika Alamsyah Hasan
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

The purpose of this reseach is to find influence of organizational justice on fraud, the influence of internal control system on fraud, and the influence of organization’s commitmen on fraud. The population in this study are employees at the main branch office of leasing in Pekanbaru City. The data used in this study in the form of primary data. Data collection techniques by distributing questionnaires to the employes who work at the main branch office of leasing in Pekanbaru City. Sample selection by simple random sampling technik. Total sample was calculated used by Slovin formula. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS Version 17. The result of this study is showed that organizational justice influence on fraud, internal control system inflaunce on fraud, organization’s commitment influence on fraud and leadership styles influence on fraud. The coefficient of determination in this study was 61,7%. These four variables affect the dependent variabel was 61.7%, while 38,3 % is influenced by other variabels that are not addressed in this study.Keywords: Justice, Organizational,Control, Commitmen, leadership styles and fraud
PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, INDEPENDENSI, PEMAHAMAN GOOD GOVERNANCE DA PROFESIONALISME TERHADAP KINERJA AUDITOR (Studi Empiris Pada Inspektorat Provinsi Riau, Kota Pekanbaru, Kota Dumai) Muhammad Akbar S; Yuneita Anisma; Raja Adri Satriawan Surya
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 Locus Of Control, leadershipStyle, Organizational Commitment, Independence, Understanding of GoodGovernance and Professionalism on auditor performance. The population in thisstudy were auditors who worked in the Riau Provincial Inspectorate office,Pekanbaru City, Dumai city as many as 77 auditors. Research sample usingcensus method. Based on these criteria, 60 auditors were selected as samples inthis study. This study uses multiple linear regression analysis which is used to testwhether the independent variables affect the dependent variable. Data analysisfor hypothesis testing was carried out with the Social Sciences Statistical Package(SPSS) ver 23.0. The results of this study indicate that locus of control ofgovernment auditors with t-test is 2.454, t-table 2.006 is significant 0.015. Theleadership style influences the auditor's performance with t-test 3.201, t-table2.006 is significant 0.02. Organizational Commitment has an effect on auditorperformance with t-test 2,443, t-table 2,006, significant 0,023. Understanding ofGood Governance influences auditor performance with t-test 2,278, t table 2,006,significant 0,047. While Independence does not play a role on auditorperformance with t-test -1.221, t-table 2.006 is significant 0.090 andProfessionalism does not affect auditor performance by t-test 1.394, t-table 2.006,significant 0.070.Keywords : Locus Of Control, Leadership Style , Organizational Commitment,Independency, Good Govrnance Comprehension, Profesionalism,Performance of Audiotors
UJI FAKTOR-FAKTOR YANG MEMPENGARUHI PENGEMBANGAN PENGUNGKAPAN MELALUI PRAKTIK PELAPORAN KEUANGAN BERBASIS INTERNET (INTERNET FINANCIAL REPORTING) (Studi Empiris Pada 100 Perusahaan Terkemuka di Indonesia) Raihanil Jannah; Emrinaldi Nur DP; Yuneita Anisma
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 examines the influence factors of the extent of disclosure through the internet-based financial reporting practices. In this research using the extent of disclosure through the internet-based financial practices as dependent variable. Independent variables are age, growth, public ownership, complexity of business, asset-in-place, and company based. The population of this research is a company registered in Indonesia Stock Exchange. While the study sample is a company registered in Indonesia Stock Exchange and in the category of Kompas-100 Index. Data analysis method used to perform hypothesis testing is multiple regression analysis. Hypothesis testing using analysis regression showed that variables public ownership, complexity of business, asset-in-place, and company based can influence the extent of disclosure through IFR practices. While age, and growth of company can’t influence the extent of disclosure through IFR practices.Keywords: IFR, Age, Growth, and Ownership
ANALISIS PENGARUH PENGUNGKAPAN INFORMASI KEUANGAN BASIS INTERNET TERHADAP BIAYA MODAL EKUITAS DENGAN PENDEKATAN PRICE EARNING GROWTH RATIO PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS KOMPAS 100 Rossy Amalina Anjani; Emrinaldi Nur DP; Yuneita Anisma
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 examines the influence of internet financial reporting that consists of 4 indicators, content, reporting frequency, technology, and user support to cost of equity capital with price earning growth ratio approach. Sampels in this study are 100 companies that listed in index kompas 100. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the multiple regression analysis. The result shows that content, reporting frequency, and technology significantly influences cost of equity capital. But user support does not have a significant influence toward cost of equity capital. The result for variables control show that stock return volatility and firm size have significant influences to cost of equity capital, but industry does not have significant influences.Keywords: information, financial, internet, cost, capital
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KOMITE AUDIT , DAN KESULITAN KEUANGAN TERHADAP FEE AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2014 Fadel Iswandi Prawira; Yuneita Anisma; Lila Anggraini
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 aimed to identify and analyze the influence of board characteristics (board size, board independence, and board meet), audit committee ( audit committee size, audit committee independence, audit committee experts, and audit committee meet), and financial distress to audit fee. This research used secondary data from annual reports and financial reports of manufacturing industry which listed in Indonesian Stock Exchange (IDX) during 2010-2014 periods This study uses purposive sampling method and uses multiple linear regression as the analysis instrument, by Using SPSS (Statistical Product and Service Solution) ver. 17 software. The first and the fourth hypothesis shows that partially there are significant influences between the size of the board commissioner and the size of the audit committee on the audit fee. While the independent commissioner, the meeting intensity of the board commissioner, the independence of the audit committee, the size of the audit committee member’s expertise, the meeting intensity of the audit committee, and financial distress don’t influence significantly the audit fee. The influence of the characteristics of the board commissioner, audit committee and financial distress are 45,3%, while the remaining 54,7% is influenced by other variables.Keywords : board of commissioner , audit committe, and financial distresss.
PENGARUH SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI, PENGAWASAN KEUANGAN DAERAH DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SOLOK SELATAN Anggreini Permata Sari; Yuneita Anisma; 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

The research was aimed to test the influence human resource, comitmen organization, information technology utilization, local financial monitoring, and accounting intern control to reliability of financial reporting Solok Selatan regency. This research is motivated by the fact that the government financial reporting should provide information on reliable and timely in assessing accountability and decision making of various parties. All variables in this research were measured using a likert scale.The data in this study is the primary data obtained from questionnaires distributed directly to the respondents.Data collected from 57 respondents who are working at financial reporting staff in SKPD of Solok Selatan regency. The collected data was processed using SPSS 23 version with multiple linier regression. The results of research is showed that human resources, comitmen organization, utilization of technology, local financial monitoring, and internal accounting control influence to the reliability of financial reporting in Solok Selatan regency.Based on the calculation of the coefficient of determination (R2) obtained a value of 0,535. This shows that the influence of the independent variables in the dependent 53,5% and the remaining 46,5% influenced by other variables.Keywords : Human resource , comitmen organization, information technology utilization, local financial monitoring, and reliability financial
PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN HUTANG, PROFITABILITAS, UKURAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2013 Juliana -; Azwir Nasir; Yuneita Anisma
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 purpose of this research were to analyze the influence of managerial ownership, debt policy, profitability, firm size and investment opportunity set on dividend policy on manufacturing company listed in Indonesia Stock Exchange for period 2011 until 2013. This study used purposive sampling technique and the final sample that has chosen is 16 manufacturing companies listed on Indonesia Stock Exchange. Analysis technique of the data used was multiple linier regression with SPSS. The result of this research, shows that managerial ownership, debt policy, profitability, firm size and investment opportunity set have positive and significant influence on dividend policy on manufacturing company listed in Indonesian stock exchage. Partially, managerial ownership, debt policy and profitability have positive and significant influence on dividend policy, but firm size and investment opportunity set have no effect on dividend policy. The influence of managerial ownership, debt policy, profitability, firm size and investment opportunity set are about 25.3% and 74.7% are impacted by other variables.Keywords: Managerial Ownership, Debt Policy, Profitability, Firm Size, Investment Opportunity Set, Dividend Policy.
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2015) Greace Angelina Simangunsong; Rita Anugerah; Yuneita Anisma
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 examine the effect of company classification, company’s profitabiliy, solvability, profit or loss, company size, size of public accountant firms, and auditor opinion on audit report lag. The population in this study is companies listed on The Indonesian Stock Exchange in 2013 until 2015. The sampel are collected using purposive sampling method and then result 30 companies become the sampel. Types of data is secondary data and the method of data analysis used multiple linear regressions analysis by using SPSS Windows Ver 17. The result of this study indicated that company classification, solvability, company size, and auditor opinion significantly affect audit report lag with significant value < 0, 05. Meanwhile, company’s profitability, profit or loss, and size of public accountant firms have no affect audit report lag with significant value > 0, 05. Result of determination (R2 ) is 0, 372, it means that the overall effect of independent variables against audit report lag is 37, 2% meanwhile the remaining amounted 62, 8% is influenced by the other independent variables that not used in this study.Keywords : Company Classification, Company’s Profitability, Solvability, Profit or Loss, Company Size, Size of Public Accountant Firms, Auditor Opinion, and Audit Report Lag.
PENGARUH MOTIVASI KERJA, KEPUASAN KERJA DAN KOMPENSASI TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN PADA PEMERINTAH DAERAH (Studi pada Dinas Pendapatan Keuangan dan Aset Daerah Kabupaten Natuna) Tetty Mawarni; Andreas &#039;; Yuneita Anisma
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

This study aims to determine the effect of work motivation, job satisfaction and compensation on employee performance in the Finance Section DPKAD Natuna regency. The collection of data with the primary data using questionnaires. Samples in this study were 44 employees in the finance department DPKAD Natuna regency with the sampling technique used is to use the full sample. Processing and analysis of data by multiple regression analysis using SPSS version 17. The results showed that the work motivation, job satisfaction and compensation influence on employee performance. While the value of R2 that is equal to 0.931, which means 93.2% of independent variables affect the dependent variable, while the remaining 6.9% is influenced by other variables not examined in this study.Keywords: Work Motivation, Job Satisfaction, Compensation and Employee Performance
Co-Authors ', AL Azhar A ', Kamaliah ', Rofika Adrian Freddy Hilman Ahmadin Saleh, Ahmadin Alnoprika Muluk Amir Hasan Anak Agung Gede Sugianthara Andreas &#039; Anggela, Anggela Anggreini Permata Sari Annisa Rindani Atma Pratama, Atma Azwir Nasir Balqish, Meylannisa Bunga Pramudia Putri Christina &#039; Cristina &#039; Desmiyawati &#039; Desmiyawati -, Desmiyawati Desy Sefri Yensi Devi Safitri Edlin, Debby Nadya Elian Susanti Elsa Fibeany Liora EMRINALDI NUR DP Fadel Iswandi Prawira Fakhri - Fathia Vivie Lamia Fauzan Azima Fazdlilah Adri Finta Isfa Nofianti Fitriatul Aini Greace Angelina Simangunsong Ichsan Randiza Imam Trianto Isna Kurniati Isworo Wulandari JANSEN MARIN MARTUA HS Jelfani Saragih Sumbayak Juliana - Kamaliah &#039; Kennedy &#039; Kennedy - Ketut Tirtayasa Kiki Syafrinaldi, Kiki Kirmizi &#039; Liza Rahayu M Rusli M. Rasuli Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Akbar S Niken Anindhita Oetary Triyani Ostari, Vina Pakar Firdaus 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 Riski, Ahmadi Madi Rita Anugerah Rofika &#039; Rofika Rofika, Rofika Rossy Amalina Anjani 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 &#039; Zirman - Zirman -, Zirman Zirman Zirman