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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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KAJIAN EMPIRIS HUBUNGAN KAUSALITAS PRAKTIK PELAPORAN KEUANGAN BASIS INTERNET (INTERNET FINANCIAL REPORTING) TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI VARIABEL INTERVENING PADA 100 PERUSAHAAN TERKEMUKA DI INDONESIA Isworo Wulandari; 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

The aims of this research is to examine the direct effect and indirect effect of voluntary disclosure on the internet and age of firm on the GCG mechanisms consist of managerial ownership and independent commissioner. Collecting data using a purposive sampling method for 100 companies listed in Kompas-100 Index in 2013 which analyse by path analysis. The result show that: (1) Voluntary disclosure and firm’s age does not directly affect managerial ownership but both of the variables have a direct effect on independent commissioner, (2) Voluntary disclosure, firm’s age, firm’s size, industry sector and independent commissioner has a direct effect on the firm value, (3) Voluntary disclosure and firm’s age does not have a indirect effect on the firm value through the percentage of independent commissioner.Keywords: IFR, GCG, Voluntary, Size and Age
Pengaruh tekanan ketaatan, independensi, kompleksitas tugas dan etika terhadap audit judgment Rachmat Handani; Zirman '; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aimed to examine the effect of obedience pressure,independence, task complexity and ethics toward audit judgment. This research was carried out at Pekanbaru and Padang. The population in this research were Public Accountant Office in Pekanbaru and Padang as much 12 Offices. The sample in this research was senior and junior auditor working in Public Accountant Offices in Pekanbaru and Padang. Data collected by questionnaire distributed directly to the auditor as much 60 questionnaires and only 48 questionnaires replayed. Data analysis used multiple linear regression method with SPSS version 17.The result of this research showed that obedience pressure significantlyaffect audit judgment, independence significantly affect audit judgment and ethics significantly affect audit judgment, but task complexity didn’t significantly affect audit judgment taken by auditor.Key word : Obedience Pressure, Independence, Task Complexity, Ethics, Audit Judgment
PENGARUH KETAATAN ATURAN AKUNTANSI, ASIMETRI INFORMASI, KEADILAN DISTRIBUTIF DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Organisasi Perangkat Daerah di Kabupaten Rokan Hulu Isna Kurniati; 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 research are to analyze compliance to accounting rules, information asymmetri, distributive justice and the effectiveness of internal control to the tendency accounting fraud with unethical behavior as intervening variable. This research was conducted at 29 regional device organization in Rokan Hulu with 112 respondents. The data were analyzed by using PLS (Partial Least Square) analysis technique, while the method of determining the sample is by using purposive sampling method. The result show that compliance of accounting rules has no effect on the tendency of accounting fraud. Nonetheless, information asymmetry, distributive jutice and the effectiveness of internal control have direct influence toward tendency of accounting fraud. The influence of compliance to accounting rules, information asymmetry and distributive justice was significantly affecting the unethical behavior, but the effectiveness of internal control does not have influence toward unethical behavior. The influence of compliance to accounting rules, information asymmetry and distributive justice was significantly affecting the tendency of accounting fraud through unethical behavior. But, the effectiveness of internal control does not have significantly affecting to tendency of accounting fraud through unethical behavior.Keywords : Adherence to accounting rules, Information Asymmetry, Distributive Justice, Effectiveness of Internal Control, Tendency Accounting Fraud and Unethical Behavior.
PENGARUH PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, MORALITAS APARAT PEMERINTAH DAN KETAATAN ATURAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada SKPD Kab. Indragiri Hilir) Ichsan Randiza; Kamaliah '; 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

The purpose of this study was to determine the effect of internal control, information assimetry, morality, and observance of the rules of the tendency of cheating (fraud) accounting at SKPD Indragiri Hilir. This research is a quantitative research with empirical studies. Criteria respondents used in this research that is head and sub staff in the finance department of each regional work units (SKPD) which acts on the part related to the study variables. The samples are 87 respondents. Methods of data collection is done with a question consisting of five instruments using a Likert scale. Of the 87 question have been distributed, the number of question returned as much as 81 question and can be analyzed. The data analysis technique used is quality test data consisting of validity and reliability test, test the classical assumption of normality test, multicolinearity test, and test heterosketastisitas, and hypothesis testing consisting of multiple regression test, the coeficient determination, t test. The results showed that (1) internal controls effect the tendency o fraud accounting (2) the information assimmetry effect the tendency of fraud accounting, (3) the morality of government officials influence the tendency of fraud accounting (4) obedience rules affect the tendency of accounting and (5) internal control, information assimmetry, morality government and observance of rules effect the tendency of fraud accountingKeywords : internal, information, morality, government, accounting.
Analisis faktor-faktor yang mempengaruhi Audit Delay (studi empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia) Imam Trianto; Raja Adri Satriawan; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Users of financial statements need information that is valid as a basis for decisions they make. In the conceptual framework of financial reporting stated that the timeliness of financial reporting is a major qualitative characterize in favor of the relevance of financial statements, so this will make the benefits of the financial statements will be reduced if the report was not available on time. Audit delay can be very detrimental to investors because it may increase information asymmetry and lead to rumors of capital market participants that create conditions in the capital markets is uncertain. The shorter the time period between the date of expiration of the fiscal year to the date of publication of the financial statements, the greater the benefits the users of financial statements. This study aimed to analyze the effect of company size, auditor opinion, size firm, solvency, and profitability to audit delay. Samples were selected using purposive sampling technique. The population is the entire mining company listed on the Indonesia Stock Exchange from 2012 until 2013. Hypothesis testing using multiple linear regression. From the test results, profitability variables significantly influence audit delay. While the variable size of the company, the audit opinion, the size of the firm, and no significant effect on the solvency of audit delay. The magnitude of the effect that (R2) by all variables together against the dependent variable of 12.3%, while the remaining 87.7% is influenced by other variables.Keywords: Audit delay, company size, audit opinion, firm size, solvency, profitability
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD), KOMPLEKSITAS DAERAH DAN BELANJA MODAL TERHADAP KELEMAHAN PENGENDALIAN INTERN PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Daerah Provinsi di Indonesia periode 2011-2012) Fitriatul Aini; Yuneita Anisma; Meilda Wiguna
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 examine and obtain empirical evidence about the affecting factors that might influence internal control weakness. Those factors are economic growth, Region Own Source Revenue (PAD), complexity, and capital expenditure. Population of this study is the provincial level of goverment throughout Indonesia consisting of 33 provinces during 2011-2012 period. This research was carried out using secondary data from financial reports that are available in BPK’s website, Gross Domestic Regional Product (PDRB) report, realisation of regional goverment budget and data of number of municipalities (consists of districs and cities) throughout Indonesia and was analysed using multiple regression analysis with help of software SPSS version 20,0. The result shows that economic growth takes effect negatively-insignificant on internal control weakness at 0,090 > 0,05 level of significance. Region Own Source Revenue (PAD) takes its effect negatively-significant on internal control weakness at 0,001 < 0,05 level of significance. Complexity reacts positively-significant to internal control weakness at 0,000 < 0,05 level of significance. And level significance while capital expenditure doesn’t take any effect on internal control weakness at 0,527 > 0,05.Keywords: Internal Control Weakness, Economic Growth, PAD, Complexity, and Capital Expenditure
PENGARUH KOMPETENSI PEJABAT PENATAUSAHAAN KEUANGAN, PENGAWASAN KEUANGAN DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH ( Studi Empiris Pada SKPD Kabupaten Kampar ) Pakar Firdaus; 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

The research purpose is for testing empirically effect of the competence financial administration officials, the local financial monitoring and information technology utilization to the value of local government financial reporting information on SKPD in Kampar district. The analytical method used is that in the multiple regression t test to see the effect of each independent variable on the dependent variable. This research uses primary data by distributing questionnaires to a sample of 102 people from Echelon 2 and 3 at SKPD Kampar District Government. Based on the analysis, it is known that the independent variables that have an influence on the information value of local government financial reporting information is competence of the financial administration officials, local financial monitoring and information technology utilization. The coefficient determination of this research is 13.6%, while 86.4% explained by other variables not included in this research model.Keyword : information value, financial administration officials competence, local financial monitoring and information technology utilization.
Pengaruh partisipasi penyusunan anggaran terhadap kinerja Pemerintah Daerah dengan komitmen organisasi dan gaya kepemimpinan sebagai variabel moderating (studi empiris pada Kota Pekanbaru) Sisca Mutiara Sari; Kirmizi &#039;; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to analyze whether participation budget significantly affect local government performance, but it also aims to determine organizational commitment and leadership style can affect the relationship between budgetary participation on local government performance.  To collect data of this study, survey questionnaires are used. From 100 questionnaires were given to managers in a public sector organization, questionnaires with complete answers were 80 questionnaires. Testing in this study using SPSS software version 17 for windows.  The analysis results indicate that budgetary participation and local government performance have positive relationship and statistically significant. But organization commitment did not indirectly affect local government performance in budgetary participation. Leadership style directly affects local government performance in budgetary participation. Keywords: Participation budgeting, local government performance, organizational commitment, leadership style.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESINALISME AUDITOR TERHADAP KINERJA AUDITOR DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERATING (Studi pada Kantor Akuntan Publik di Pekanbaru, Batam, dan Medan) Alnoprika Muluk; Zirman -; Yuneita Anisma
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 research examines the effect of competence, independency, and professionalism in auditors performance with an ethic of profession of moderating variable. The respondents in this research are auditors whom work in public accounting office in pekanbaru, batam and medan. The Amount of auditors that has been visited are 145 auditors from 29 public accounting offices. The method of sample determining is purpossive sampling method,meanwhile the method of data tabulation has been used by researcher is doubled regression and moderate regression analysis. The result shows that competence, independency, and professionalism influence significantly to auditors performance. The ethic of profession can be a moderate variable for professionalism, but it can't be a moderate variable for competence and independency.Keywords: competency, independency, professionalism, ethics, auditor performance.
PENGARUH LABA OPERASI, ARUS KAS OPERASI, STUKTUR KEPEMILIKAN DAN STRUKTUR MODAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR BIDANG MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2010-2012 JANSEN MARIN MARTUA HS; Zirman Zirman; Yuneita Anisma
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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The title of this study research: "The Influence of operating profit, operation cash flow, ownership structure and capital structure to dividend policy on Food and Drink companies listed on the Stock Exchange from 2010 - 2012. In order to test the effect of multiple linear regression test was used. The purpose of this research is to determine the influence of each independent variable on the dependent variable partially and simultaneously. Furthermore, to determine among the 4 independent variables in this study, which is the most dominant Influence dependent variable. Effect of operating profit (X1), operation cash flow (X2), ownership structure (X3) and capital structure (X4) partially on the company's dividend policy food and drink ie 5.837E-006 for operating profit, 2.578E-006 for operation cash flow, 50.989 for ownership structure , and 6.070 for capital structure, the constant value of 39.679. Determinant coefficient (R2) showed 0.583. As a suggestion in this study (1) for potential investors before investing should seek out the company profile because it involves the performance of the company. (2) Investors should pay attention to operating profit and capital structure of the company who have a significant effect on dividend policy. (3) For further research is recommended to measure the influence of other variables besides independent variables in this study.Keywords : Operating Profit, Operation Cash Flow, Ownership Structure, Capital Structure, Dividend Policy, Company Food and Drink
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