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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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Author-ID : 230046

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT APIP PADA INSPEKTORAT PROVINSI RIAU Ika Berty Apriliyani; Rita Anugerah; Poppy Nurmayanti
PEKBIS Vol 5, No 3 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Dalam melakukan audit, auditor dituntut untuk dapat menghasilkan laporan audityang berkualitas. Hasil audit yang berkualitas dapat ditunjukkan dengan tingkatprobabilitas seorang auditor menemukan dan melaporkan penyelewengan dalamsistem akuntansi klien. Untuk menghasilkan audit yang berkualitas maka perludiperhatikan faktor-faktor yang mempengaruhi kualitas audit tersebut, diantarafaktor-faktor tersebut adalah independensi, kompetensi, due professional care, danlingkungan pengendalian. Berkaitan dengan tugasnya, auditor internal padaInspektorat Provinsi Riau (APIP) juga dituntut untuk dapat melaksanakan audit yangberkualitas. Tujuan dari penelitian ini adalah untuk menganalisa faktor-faktor yangmempengaruhi kualitas audit APIP pada Inspektorat Provinsi Riau. Penelitian inimenggunakan metode analisis regresi linier berganda. Untuk mengetahui pengaruhvariabel independen terhadap variabel dependen secara parsial digunakan uji t,sedangkan untuk mengetahui pengaruh variabel independen terhadap variabeldependen secara simultan digunakan uji F. Populasi dalam penelitian adalahseluruh auditor pada Inspektorat Provinsi Riau yang berjumlah 52 orang.Sedangkan jumlah sampel menggunakan teknik sampling jenuh / sensus yaituteknik penentuan sampel dimana semua anggota populasi digunakan sebagaisampel. Hasil penelitian menunjukkan bahwa secara statistik variabel Independen,Kompetensi dan due professional care berpengaruh secara parsial terhadap kualitasaudit karena t hitung > t tabel, sedangkan lingkungan pengendalian tidakberpengaruh secara parsial terhadap kulitas audit karena t hitung < t tabel. Untukpengaruh secara simultan, ke empat faktor tersebut berpengaruh signifikanterhadap kualitas audit APIP (p<0,05) dengan persentase pengaruh keempatfaktor tersebut sebesar 78,3 %.Kata Kunci : Kualitas Audit, independensi, kompetence,dueprofessional care, controlenvironment

PERAN CORPORATE GOVERNANCE TERHADAP PENERAPAN ENTERPRISE RISK MANAGEMENT: STUDI PERBANDINGAN BANK INDONESIA DAN BANK MALAYSIA Karina Aulia Putri; Rita Anugerah; Novita Indrawati
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Corporate governance is a system, process, set of rules that regulate relationshipsbetween various interested parties in order to achieve an organizational goal.Therefore, corporate governance is expected to improve the implementation ofenterprise risk management.This study has several objectives: first, to examine therole of corporate governance in implementing ERM at Indonesia’s Bank. Second, toexamine the role of corporate governance in implementing ERM at Malaysia’s Bank.Third, to see the difference in the implementation of ERM influenced by corporategovernance in the two countries (Indonesia and Malaysia). Data is obtained from theannual reports of companies listed on the IDX and KLSE for the period of 2016-2017. Using SPSS 21 the results of this study show that corporate governance(independent commissioners, audit committee meetings, risk monitoring committeefunds, and competencies of these committees) has an influence on theimplementation of ERM in Indonesia. While, Malaysia, only independentcommissioners and risk monitoring committee’s meetings influence theimplementation of ERM. The results of this study confirm that the implementation ofERM in both countries (Indonesia and Malaysia) is different, because the practice ofcorporate governance between the two countries is also different.

PENGARUH SUMBER DAYA MANUSIA, KETERSEDIAAN INFRASTRUKTUR, KOMITMEN PIMPINAN, DAN KETELADANAN PIMPINAN TERHADAP TINGKAT MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH (STUDI PADA PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU) Suryatin Suryatin; Rita Anugerah; Novita Indrawati
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to know and analyze the effect of human resources, the availabilityof infrastructure, the leader’s commitment and the exemplary of leader on MaturityLevel of SPIP of local government of Indragiri Hulu regency. To test thehypothesized, the Structural Equation Modeling (SEM) analysis is applied toquestionnaire survey data from 184 respondents of Local Government of IndragiriHulu Regency. As hypothesized the human resources, Commitment and exemplaryHof leader effect to maturity level of SPIP. However this study failed to show theeffect of availability of infrastructure on maturity level of SPIP

PENGARUH STRUKTUR KEPEMILIKAN, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP TRANSPARANSI INFORMASI (Studi Empiris pada 100 Perusahaan Publik Terbesar di Indonesia) Ria Nelly Sari; Rita Anugerah; Rhia Dwiningsih
PEKBIS Vol 2, No 03 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This paper aims to examine the effect of ownership structure, audit quality andcompany size on transparency of information. Seventy-three large public firms from100 largest companies rated by SWA 2008 were selected as the sample.Transparency is indexed by the extent to which companies disclose the voluntaryinformation in their annual report for the year 2005-2007. A panel data set of 219firm year observations is analyzed. Results demonstrate that company size do effectthe transparency of information. From three types of ownership structure onlyforeign ownership has significant effect on transparency of information. Thediscussion and implications of the findings and suggestion for future research arediscussed.

PENGARUH LOCUS OF CONTROL EKSTERNAL, KOMITMEN ORGANISASI, KESADARAN ETIS TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING (Studi Empiris pada Bank Perkreditan Rakyat di Provinsi Riau) Ade Kurniati; Rita Anugerah; Novita Indrawati
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to determine the cause of whistleblowing intention. By using thetheory of planned behavior, this study specifically investigated the impact of locus ofcontrol, organizational commitment, and ethical awareness toward intention towhistleblowing. The study used survey questionnaires from 79 employees at 35Rural Banks (Local Banks) in Riau Province. Furthermore, Partial Least Square(PLS) analysis is used to test the research hypothesis. The results revealed thatlocus of control, organizational commitment, and ethical effectiveness had a positiveeffect on the intention to whistleblowing.

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

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