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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Riset Akuntansi dan Keuangan JURNAL ILMIAH FEASIBLE (JIF) Jurnal Manajemen Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) PEKBIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Rita Anugerah
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PENGARUH KOMPETENSI, KOMPLEKSITAS TUGAS DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT Anugerah, Rita; Akbar, Sony Harsono
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This research aims to determine the effect of competence, task complexity andprofessional skepticism of auditors on audit quality as Riau Province Inspectorate.By using multiple regression analysis, 129 auditors working in the Inspectoratesprovincial government, municipal government inspectorate 2 and 10 districtinspectorate were respondents of this study. The results showed that thecompetence and professional skepticism significant effect on audit quality, while thecomplexity of the task has no effect on audit quality. The implications of this studyemphasize the importance of the knowledge audit and the auditors professionalskepticism applied to every assignment auditors.Keywords: Competence, task complexity, and quality audit professional skepticism
PENGARUH KOMPETENSI, INDEPENDENSI, DUE PROFESSIONAL CARE, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Survey pada Kantor Akuntan Publik Korwil Sumatera Bagian Tengah) ', Suryanto; Anugerah, Rita; A, Al-azhar
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 aims to analyze and gets empirical prove of the influence of competency, independency, due professional care and auditor ethic to the audit quality in the Public Auditor at Center Sumatera Estate. Competency measured by three dimensions, namely motivation, and social obligations. Independency are measured by three indicators, which is integrity having objectivity, having sincerity, and don’t compromise quality. Meanwhile professional ethic is measured with five dimensions which is integrity, objectivity, professional’s interest & accuracy, secrecy, and professional’s behavior.This research is a quantitative model using multiple linear regression to determine the effect af each independent and dependent variables. The population of this research is all of functional auditor in the financial Checkered Institute Delegation of Riau Province. The sample that is taken are all population which is as much 55 respondents with data taking via questionnaire’s broadcast.This research outcome represent that partially auditor competency and independency are not impact to the audit quality of Financial Checkered Institute Delegation of Riau Province. Meanwhile, the professional ethic is positive impact to the audit quality Financial Checkered Institute Delegation of Riau Province. In the meantime, the observational result simultan represent that all independent variable which is auditor accountability, independency, and professional ethic are impact to the audit quality of Financial Checkered Institute Delegation of Riau Province.Keyword: auditor competency, independency, due professional care, ethic and audit quality.
The Influence of Measures Supervision on Performance of the Internal Auditors to Work Motivation as an Intervening Variable (Studies in Riau Province Representative BPKP) Ayu Januar, Halimah Fahmy; Anugerah, Rita; ', Rusli
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 study aims to determine how actions influence the performance of the internalauditor supervision through work motivation. The population of this study is that the internal auditors work in BPKP Representative Office of Riau Province. Total respondents in this study is 74 respondents (64.3%). Methods of data collection in this study is the use of survey method and deliver directly by sending a questionnaire to 115 pieces staffing subsection BPKP Representative Riau Province. The method of data analysis used in this study is to use the technique of path analysis (path analysis) is similar to multiple regression analysis yet done gradually with the help of software SPSS version 17.0. The results of this study indicate that the act of supervision and motivation direct and significant impact on the performance of the internal auditors. The results of this study also showed that motivation does not work mediate the relationship between measures of supervision with the performance of internal auditors.Keyword : Measures Supervision, Work Motivation and Performance of the Internal Auditors
Pengaruh kompetensi, motivasi dan skeptisme profesional terhadap kualitas audit auditor inspektorat se-provinsi Riau Afriyani, Neni; Anugerah, Rita; ', Rofika
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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The purpose of this research was to asses the influence of competence, motivation and professional skepticism towards on audit quality of inspectorate auditor in Riau province. Data for this study was obtained from samples of auditors who work in inspectorate in Riau Province. A total of 29 responses obtained and used in the analysis. Data was analized using smartPLS software. The results showed that (1) the competence and motivation do not have impact on audit quality, (2) but professional skepticism have a significant impact on audit quality.Key words: competence, motivation, professional skepticism and audit quality.
Pengaruh efektifitas pengendalian internal dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi (Survey pada perusahaan BUMN cabang Pekanbaru) Delfi, Tiara; Anugerah, Rita; A, Al-azhar
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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The purpose of this research is to find out the effectiveness of internal control and compensation compatibility on accounting fraud tendency. Data for this study was obtained from samples of all staff off accounting and finance department whose working at BUMN company branch Pekanbaru. This research is using survey methods which using questioner instrument which is delivered directly to BUMN branch Pekanbaru. Total respondents which is used in this research are 120 respondents (80%). The analyzing method is Double Regression methods using SPSS (Statistical Product and Service Solution) version 17. Result of the study indicates that the effectiveness of internal control and compensation compability negative influence to accounting fraud tendency. The coefficient of determination in this research are 33.6%, both variable jointly influence dependent variable as much as 52.8%, while 47.2% is influenced by other unclear variable.Keywords: Accounting Fraud Tendency. Effectiveness of Internal Control, Compensation Compatibility
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Pratama, Atma; Anugerah, Rita; Anisma, Yuneita
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 aims of this study is to analyze the influence of firm characteristics on voluntary disclosure in annual report in Indonesia. Factors tested in this study are ownership dispersion, firm age, leverage, return on equity. Collecting data is using porposive sampling methode to the manufacturing companies that listed in Indonesian Stock Exchange during 2012. This study uses content analysis to measure the extent of voluntary disclosure. There are 103 voluntary disclosure items to detect the extent of voluntary disclosure. This study used agency theory, stakeholder theory, and signal theory to explain lingkage between variables. This research uses multiple regression that use to examine the influence of firm characteristics on voluntary disclosure in annual report. The result of this research showed those independent variables that have significant influence on extent of voluntary disclosure is leverage and return on equity. However, firm age and ownership dispersion do not show significant influence on the extent of voluntary disclosures.Keywords: Annual Report, Firm Characteristics, Voluntary Disclosure, Voluntary Disclosure Items.
SILABI ANALISIS TATA KELOLA TEKNOLOGI INFORMASI LAYANAN SISTEM INFORMASI AKADEMIK UNIVERSITAS RIAU MENGGUNAKAN KERANGKA KERJA COBIT Mulyana, Refni; Anugerah, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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For improvement of Service College, the University of Riau has been usingacademic information systems. Academic information system has the advantage tooptimize the administration and its resources, such as faculty, classes, and a meansof learning. To gain optimal benefit, required good governance of informationsystems. The purpose of this study was to look at the maturity of informationtechnology governance in Riau University by COBIT framework. Domains that arediscussed in this study are the planning, implementation, and evaluation of theinformation system of the University of Riau. This research was conducted usingqualitative methods in the form of case studies. Data on governance Riau Universitywill be compared with the COBIT framework, in order to know the level of maturity.Results of the study is the maturity level of information technology governance at theUniversity of Riau for the three domains studied, namely the domain of planning,implementation, and evaluation at the level 2 (repetition intuitive). This shows thatthe three domains has been implemented, even though not yet well defined (level 3-has been defined).Keywords: information technology governance, academic information systems,COBIT
ANALISIS PENERIMAAN AUDITOR ATAS DYSFUNCTIONAL AUDIT BEHAVIOR : SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH SUMATERA) Anita, Rizqa; Anugerah, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aims to examine the personal characteristics of the auditor theacceptance of the auditor on dysfunctional Audit Behavior. More specifically, thisstudy aims to examine the locus of control, the performance auditor, turnoverintention and commitment to the organizations top auditor reception dysfunctionalAudit Behavior. This study uses a survey of the entire public accounting firm inSumatera with a number of respondents as many as 97 respondents. Data analysistools in this study using Structural Equation Modeling-Partial Least Square (PLSSEM)using SmartPLS software Version 2.0 M3. PLS (Partial Least Square). Theresults showed that that the locus of control has positive influence on acceptance ofdysfunctional audit behavior. Auditors performance negatively affect acceptance ofdysfunctional audit behavior. Turnover intention positive influence on acceptance ofdysfunctional audit behavior. Organizational commitment negatively affectacceptance of dysfunctional audit behavior.Keywords: locus of control, the performance auditor, turnover intention andorganizational commitment, and acceptance of the auditor on the auditdysfunctional behavior.
PENGARUH PENGALAMAN AUDIT, SKEPTISME PROFESIONAL, RED FLAGS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta) Arsendy, Muhammad Teguh; Anugerah, Rita; Diyanto, Volta
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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This study was aimed to examine the influence of audit experience, professional skepticism, red flags , and time budget presure to the ability auditor in detecting fraud. The population of this study are auditors who worked on the Public Accounting Firms (KAP) and listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) 2016 in DKI Jakarta. The samples of the study are all companies were selected by convenience sampling method. 44 auditor who worked on 10 KAP were chosen as the samples of this study. This study used multiple linear regression analysis was used to test whether the independent variables affect the dependent variable. Data analysis for hypothesis test was done with Statistical Package for the Social Sciences (SPSS) ver. 16. Results of regression testing (t-test) showed that the audit experience, professional skepticism, red flags , and time budget presure have a significant relationship with the ability auditor in detecting fraud on Public Accounting Firm (KAP) in DKI Jakarta. The amount of R Square (R2) of 0,708 gives the sense that the rate of 70,8% ability auditor in detecting fraud can be explained by the independency, competence, knowledge to detect errors, and time budget pressure while 29,2% can be explained by other variables.Keywords :Experience, Skepticism, Redflags, Time, and Fraud.
PENGARUH INDEPENDENSI, KOMPETENSI, PENGETAHUAN DALAM MENDETEKSI KEKELIRUAN DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Kantor Akuntan Publik di Bandung) Utami, Shinta; Anugerah, Rita; ', 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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This study was aimed to examine the influence of independency, competence, knowledge to detect errors , and experience of auditor to the materiality level consideration. The population of this study are auditors who worked.on the Public Accounting Firms (KAP) and listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) 2016 in Bandung. The samples of the study are all companies were selected by purposive sampling method. Based on the criteria, 50 auditor who worked on 10 KAP were chosen as the samples of this study. This study used multiple linear regression analysis was used to test whether the independent variables affect the dependent variable. Data analysis for hypothesis test was done with Statistical Package for the Social Sciences (SPSS) ver. 16. Results of regression testing (t-test) showed that the independency, competence, knowledge to detect errors, and experience of auditor have a significant relationship with the level of materiality on Public Accounting Firm (KAP) in Bandung. The amount of R Square (R2) of 0,512 gives the sense that the rate of 51,2% materiality considerations can be explained by the independency, competence, knowledge to detect errors, and experience of auditor while 48,8% can be explained by other variables.Keywords : Independency, Competence, Knowledge, Experience, and Materiality
Co-Authors ', Rofika ', Rusli ', Suryanto Ade Kurniati Al Azhar L ' Al Azhar Lukman Al-azhar A Alamsyah, Mudrika Alamsyah, Mudrika Alfiati Silfi Andreas Andreas Andreas Anggara, M. Agung Anggraini, Maiza Apri, Syahli Arsendy, Muhammad Teguh Atma Pratama, Atma Aulia Dewi Gizta Azhari Azhari Azhari Sofyan Caylina, Elgi Chintya Joneta Dani Rahman Raja Desmita Desmita Desti Widiart Devi, Safitri Elfi Ilham Erminta Riris Marito Esther Oktavia F. Sitorus, Marina Fahmi, Al Farid Mukhlas Febriati Rusyda D. Sagala Frans Julius P.S Giovanny Vermico Aritof Gisela, Anyestika Greace Angelina Simangunsong Haeru Purwanto Halimah Fahmy Ayu Januar Helmiati Helmiati Humairoh, Fitri Ika Berty Apriliyani Intan Dewi Rahayu Ningsih Jack Elsyandi Piotama Jefri Sri Indang Susilowati Julita Julita Juniaputri, Karina Khairunnisa Karina Aulia Putri Kristanti, Margaretha Sonya Kurniawan, Raja M.Mubyansa M Rizki Rinaldi M. Rasuli Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Rasyid Abdillah Neni Afriyani Novita Indrawati Nur Azlina Paramitha, Tantri Pipin Kurnia Poppy Nurmayanti Rahmiati Idrus Rasuli Rasuli Refni Mulyana, Refni Restu Agusti Rhia Dwiningsih Ria Nelly Sari Riska Anggraini Rizqa Anita Roland Hutabarat Sem Paulus Sony Harsono Akbar Suryatin Suryatin Susilatri ' Susilatri - Syura, Bani Tiara Delfi Utami, Shinta Volta Diyanto W. Faradilla Wahyu Maheldi Wandrianto, Rio Wulan Desriza Putri Yockie Permana Yulia, Fanny Yuneita Anisma Yuni Andriany