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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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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012) Fakhri -; Vince Ratnawati; 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 is to explore the influence of the leverage, profitability, board size, the size of the company, the status of the company which is categorized as a company 'owned by the State, and institutional ownership affect to corporate social responsibility.The population in this research are listed companies (listing) in Indonesia Stock Exchange (IDX) 2012. The sampling design of this research is purposive sampling. Used in this research as technical analyse for test hypothesis multiple regression on the model proposed researchers using SPSS software version 19.0.The results of this research showed that board size, the size of the company, and the status of the company significant influence to corporate social responsibility. While the leverage, profitability, and institutional ownership unable to influence corporate social responsibility.Keywords: DER, ROA, BOC, the size of the company, the status of the company, institutional ownership, and CSR
ANALISIS RETURN ON ASSET (ROA), QUICK RATIO (QR), UKURAN PERUSAHAAN,KUALITAS AUDIT, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT DENGAN ASUMSI GOING CONCERN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG LISTING DI BEI Wulan Desriza Putri; Rita Anugerah; 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 study is to analyze the influence caused by return on assets, quick ratio, firm size, audit quality, and previous year audit opinion against audit opinion with going concern assumption. By using descriptive quantitative study that reveal the value of an influence or relationships between variables that stated in number, by collecting data which is a supporting factor for influence between the variables in question and then analyzed using analysis tools in accordance with the variables in the study (Subagyo, 2005:84). From the results of this study it's concluded that the return on assets and the previous year's audit opinion has a significant level that is under 0.05, which means that these variables affect the audit opinion with a going concern assumption. For quick ratio variables, firm size and audit quality does not significantly affect the audit opinion with a going concern assumption.Keywords: Return on assets, quick ratio, firm size, audit quality, and going concern assumption.
PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, FINANCIAL DISTRESS, UKURAN KAP, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN REAL ESTATE DAN PROPERTI DI BURSA EFEK INDONESIA Vina Kurniaty; Amir Hasan; 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

Auditor’s Independence issue is the main cause why companies must do auditor switching mandatorily. Many questions rise when actually there were some companies did voluntary auditor switching outside the rule of auditor switching KMK No. 359/KMK.06/2003 which has been revised to be PMK No. 17/PMK.01/2008. This research is purposed to find empirical evidences about the factors that influence manufacturing companies which are listed in BEI to do voluntary auditor switching. Variables that are used in this research are going change management (CEO), audit opinion (OPINI), financialdistress (DER), KAP size (KAP), client size (LnTA). The data being used is from real estate and Property Company which is listed in BEI in 2007-2012 period. Data collecting method which used in this research is method purposive sampling that based on criteria which has been determined before. Based on the method purposive sampling, research sample total is 14 companies. Hypothesis in this research are tested by logistic regression analytical method. The result of this study it is concluded that client size has significantly effect on auditor switching with negative direction.Otherwise, change in management, audit opinion, financial distress and KAP size do not have significantly effect on the auditor switching.Keywords: Change management, opinion audit, financial distress, KAP size, client size.
PENGARUH KEPEMILIKAN SAHAM INSTITUSI, KEPEMILIKAN SAHAM PUBLIK, KEBIJAKAN DIVIDEN, STRUKTUR ASET, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Niken Anindhita; Yuneita Anisma; Rheny Afriana Hanif
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

Purpose of this study was to examine the effect of Institutions Share Ownership, Public Share Ownership, Dividend Policy, Assets Structure, And Profitability On Debt Policy In Manufacturing Companies of Indonesia Stock Exchange In 2012-2014. The population in this study is all manufacturing companies engaged in in Indonesia Stock Exchange. The sampling technique is purposive sampling, a sampling method with certain considerations. The data used in this research is secondary data. Sources of data in this study are company's financial reports such as Balance Sheet, Income Statement Year 2012-2014. The analytical method used in this research is multiple regression analysis. Based on the data collected and testing has been done on the problem by using regression analysis method, it can be concluded: 1) There is no significant effect of Institutional Share Ownership on Debt Policy. It means that changes in Institutions Share Ownership do not lead to any significant change in the Debt Policy. 2) There is no significant effect of Public Share Ownership on Debt Policy. It means that changes in Public Share Ownership do not lead to any significant change in the Debt Policy. 3) There is no significant effect of Dividend Policy on Debt Policy. It means that changes in Dividend Policy do not lead to any significant change in the Debt Policy. 4) Asset Structure has a significant effect on Debt Policy. It means that the greater Assets structure, the greater the Debt Policy. 5) Profitability has a significant effect on Debt Policy. It means that the greater Profitability, the greater the Debt Policy.Keywords: Institutions Shareholding, Public Shareholding, Dividend Policy, Assets Structure, Profitability and Debt Policy
PENGARUH PENGETAHUAN MENDETEKSI KEKELIRUAN DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT DENGAN PERTIMBANGAN TINGKAT MATERIALITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik se Sumatera) Adrian Freddy Hilman; Muhammad Rasuli; 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 is aimed at analyzing the effect of knowledge to detect errors and professional ethics toward consideration of materiality level as well as audit quality, to analyze consideration of materiality level as variable which mediate the effect of knowledge to detect errors and professionalal ethics toward the quality of audit. The study was conducted in Public Accountant Office in Sumatera. There are 108 questioner that have been given to the Public Accountant Office in Sumatera trough questionnaires. The data collecting method used is questionnaire which is sent by mail (mail survey) which is called primary data. Data quality is tested by validity and reliability test. Classic assumption tests used are normality, hetericedasticity, multicolinierity, and autocorrelation. Hypotesis test is done by path line and T-test. The Methods of data analysis in this study is use multiple linear regression with SPSS version 17.0. Validity and reliability test result show that knowledge to detect errors, professional ethics, consideration of materiality level and quality of audit are declare valid. Classic assumption test show all data regression used gas been passed from normality test, heterocedasticity, multicolinierity test and autocorrelation test. The result of path line analysis indicates that the knowledge to detect errors and professional ethics does not directly affect the quality of audit, but is mediated by the consideration of materiality level.Keywords: Knowledge, Ethics, Materiality, and Quality
PENGARUH INTENSITAS MORAL, KOMITMEN PROFESIONAL, KOMITMEN ORGANISASI, DAN SENSITIVITAS ETIS TERHADAP WHISTLEBLOWING (Studi Kasus Pada Perusahaan Unilever Di Kota Payakumbuh, Bukittinggi, dan Padang) Xenia Amelia; Yuneita Anisma; Rheny Afriani Anif
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 was conducted on employees of Unilever company in Payakumbuh, Bukittinggi, and Padang. The samples in this study are all employees related to finance. This research is included in quantitative research. The type of data used in this study is primary data is data derived from the next source in data collection techniques, sampling is done by the method of purposive sampling is the technique of sampling with certain considerations. these data were analyzed using multiple regression with SPSS Version 20. This study aims to determine the effect of Moral Intensity, Professional Commitment, Organizational Commitment, and Ethical Sensitivity to Internal Whistleblowing. The main issues that will be explained by the researcher are as follows: To see how big influence and signifikan between dependent variable with independent variable. The results of this study indicate that Moral Intensity affects Internal Whistleblowing, Professional Commitment affects Internal Whistleblowing, Organizational Commitment affects Internal Whistleblowing, and ethical sensitivity affects Internal Whistleblowing. So the conclusion of this research is all hypothesis presented acceptable.Keywords : Internal Whistleblowing, Moral Intensity, Professional Commitment, Organizational Commitment, Ethical Sensivity.
FAKTOR YANG MEMPENGARUHI SIKAP SKEPTISME PROFESIONAL SEORANG AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SUMATERA Yuneita Anisma; Zainal Abidin; Cristina '
PEKBIS Vol 3, No 02 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.595 KB) | DOI: 10.31258/pekbis.3.02.%p

Abstract

Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi sikap,skeptisisme professional seorang auditor pada Kantor Akuntan Publik di Sumatra.Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor AkuntanPublik (KAP) dan terdaftar pada Direktori Akuntan Publik Indonesia (IAPI) 2009 diwilayah Sumatera dan seluruh populasi dijadikan sampel. Data yang terkumpuldianalisa dengan menggunakan regresi berganda (multiple regression) denganbantuan SPSS 15.00. Hasil analisa menunjukkan bahwa pengalaman, kesadaranetis, situasi audit serta profesionalisme berpengaruh signifikan terhadap skeptisisme22professional auditor. Dari pengujian koefisien determinasi (R ) diperoleh hasil Rsebesar 0.737 (73.70%). Berarti bahwa 73.70% skeptisisme professional auditordipengaruhi oleh pengalaman, kesadaran etis, situasi audit serta profesionalismedan masih ada 26.30% variabel lain yang mempengaruhi skeptisisme professionalauditor.
THE EFFECT OF AUDIT LAG, AUDITOR’S REPUTATION, COMPANY SIZE, AND COMPANY GROWTH ON GOING-CONCERN AUDIT OPINION Ramadhani, Runaily; Anisma, Yuneita; Safitri, Devi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1420

Abstract

The purpose of this study is to test and demonstrate empirically the effects of audit lag, auditor’s reputation, company size, and company growth on going-concern audit opinion. This study is a quantitative study with secondary data sources. The population of this study includes 58 mining companies registered on the IDX in 2017-2021. The samples consist of 25 companies which were selected through a purposive sampling technique. The hypothesis was tested using logistic regression analysis with the IBM SPSS 25 application. According to the logistic regression test, audit lag and company size have a positive impact on going-concern audit opinion. However, neither auditor reputation nor company growth has any effect on going-concern audit opinion.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SENSITIVITAS INDUSTRI DAN ANALYST COVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Riski, Ahmadi Madi; Anisma, Yuneita; Putra, Adhitya Agri
Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.17165

Abstract

This study aims to analyze and provide empirical evidence regarding the effect of firm size, profitability, industry sensitivity, and analyst coverage on sustainability report disclosure. Sustainability reports are measured using the Sustainability Report Index Disclosure. This study uses secondary data and the population in this study are plantation, mining, and manufacturing companies listed on the Indonesian stock exchange, totaling 243 companies. The sample was selected using the purposive sampling method. Based on the purposive sampling method, the sample obtained in the study was 18 companies. The analytical method used in this study is multiple linear regression analysis with the analysis of (SPSS) version 25.0. The results of this study indicate that the size of the company does not affect the disclosure of the sustainability report. Meanwhile, profitability, industry sensitivity, and analyst coverage affect the disclosure of the sustainability report. 
Pengaruh Kecerdasan Adversity, Pemahaman Gender, Lingkungan Kerja, dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Berkarier Sebagai Akuntan Publik (Studi Empiris pada Mahasiswa S1 Akuntansi Universitas Riau) Balqish, Meylannisa; Anisma, Yuneita; Natariasari, Riska
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 3, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i1.3770

Abstract

Profesi akuntan publik menjadi salah satu opsi karier yang dianggap prestisius dan menjadi tujuan ideal bagi lulusan akuntansi. Namun ada beberapa pertimbangan yang dimiliki mahasiswa akuntansi dalam memilih karier yang diinginkan. Tujuan penelitian ini adalah untuk menganalisis pengaruh faktor-faktor kecerdasan adversity, pemahaman gender, lingkungan kerja, pertimbangan kerja terhadap minat mahasiswa berkarier sebagai akuntan publik pada perguruan tinggi Universitas Riau. Mahasiswa S1 jurusan akuntansi Universitas Riau angkatan 2020 dan 2021 yang berkonsentrasi audit digunakan sebagai populasi dan sampel pada penelitian ini sebanyak 255 orang mahasiswa yang didapatkan dari metode probality sampling dengan teknik simple random sampling. Penelitian ini menggunakan jenis data kuantitatif dan teknik pengumpulan data pada penelitian ini menggunakan kuisioner yang di isi oleh mahasiswa S1 akuntansi Universitas Riau angkatan 2020-2021 dan di proyeksikan di lapangan kepada responden melalui kuisioner fisik. Hasil analisis data menggunakan WarpPLS 7.0 menunjukkan bahwa Kecerdasan Adversity berpengaruh dan signifikan terhadap minat mahasiswa berkarier sebagai akuntan publik, Pemahaman Gender berpengaruh dan signifikan terhadap minat mahasiswa berkarier sebagai akuntan publik, Lingkungan Kerja berpengaruh dan signifikan terhadap minat mahasiswa berkarier sebagai akuntan publik, dan Pertimbangan Pasar Kerja berpengaruh dan signifikan terhadap minat mahasiswa berkarier sebagai akuntan publik. Variabel kecerdasan adversity, pemahaman gender, lingkungan kerja, dan pertimbangan pasar kerja dapat dijelaskan oleh minat mahasiswa berkarier sebagai akuntan publik sebesar 30,6% sedangkan sisanya sebesar 69,4% dijelaskan oleh variabel lain di luar dali model penelitian ini.
Co-Authors ', AL Azhar A ', Kamaliah ', Rofika Adrian Freddy Hilman Ahmadin Saleh, Ahmadin Alnoprika Muluk Amir Hasan Anak Agung Gede Sugianthara Andreas ' Anggela, Anggela Anggreini Permata Sari Annisa Rindani Atma Pratama, Atma 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 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 ' Kennedy ' Kennedy - Ketut Tirtayasa Kiki Syafrinaldi, Kiki Kirmizi ' 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 ' 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 ' Zirman - Zirman -, Zirman Zirman Zirman