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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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PENGARUH ETIKA PROFESI, PENGALAMAN, PENGETAHUAN DAN GENDER TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada KAP Padang Dan Pekanbaru) Anggara, M. Agung; Anugerah, Rita; Alamsyah, Mudrika
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 aims to analyze how professional ethic, experience, knowledge and gender affect to the materiality judgement by empirical at KAP Padang and Pekanbaru as the object of research. This research was held on September 12th until the end of September 2016. The method of analysis used in this study is multiple linear regression analysis. Determination of the sample using purposive sampling method and obtained samples is 74 auditors consist of 48 female auditors and 26 male auditors. The results of this study showed that professional ethic have influence on materiality judgement with significant values 0.004. Experience have influence on materiality judgement with significant values 0.007. Knowledge have influence on materiality judgement with significant values 0.015. Gender didn’t have influence on Materiality judgement with significant values 0.553, it explained by equity model theory that male and female as a professional is identic, so need the same way to manage them. Based on total Adjusted R-Square result, proved that professional ethic, experience, knowledge, and gender effect to materiality judgement in amount of 62% while the rest of 38% were affect by other variables that were not performed in this study. So, for the next research adding more variables are suggested.Keywords : ethic, experience, knowledge, gender, and materialty

PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI DAN KEAHLIAN PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN Juniaputri, Karina Khairunnisa; Anugerah, Rita; Ilham, Elfi
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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The research aims to examine The Influence of Auditorâs Experience, Independence and Due to professional to Detection fraud. Object of this research are the accountant public offices in Pekanbaru, Padang, Palembang and Batam. There are fifty three questionnairs which are sent but, only forty nine questionnairs return. That data are analyzed by multiple regression method and SPSS program version 19. The variables were examined are Influence of Auditorâs Experience, Independence and Due to professional to Detection fraud. The results of this research showed that auditorâs experience has an effect on detection the fraud with 0,008 significance, independence has an effect on detection the fraud with 0,033 significance, and due to professional has an effect on detection the fraud with 0,018 significance. The results of this research also showed that coefficient determinant is 74,2%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as, auditâs pressure, opportunity and others.Keywords: experience, independence, due to professional, and fraud

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA USAHA KECIL DAN MENEGAH (UKM) DI PROVINSI RIAU (Pada Sektor Industri Pengolahan Kelapa Sawit) Caylina, Elgi; Sari, Ria Nelly; Anugerah, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Small and medium enterprises (SMEs) have an important role in economic development in Indonesia. The increasing number of SMEs has caused competition to become increasingly fierce. Especially SMEs in the palm oil processing industry sector, because to make SMEs can maintain their existence and expand their business in the face of more severe challenges, appropriate strategies are needed. Performance measurement for SMEs is still not well established such as performance measurement in large companies. This paper aims to determine the factors that affect the performance of SMEs with several variables such as entrepreneurship, innovation, market orientation and sustainability aspects. Thus the method used in this study is a quantitative method by conducting a survey of Small and Medium Enterprises (SMEs) in the palm oil processing industry sector in Riau Province. The results of this study are the variables used in this study where each factor has a significant positive correlation to the performance of SMEs. This research is expected to contribute as literature used by academics and SMEs to effectively measure the performance of SMEs, especially in a competitive environment.

PENGARUH MEKANISME CORPORATE GOVERNENCE DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada Tahun 2013-2015) Syura, Bani; Anugerah, Rita; Julita, Julita
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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This research was examined the influence of Independent Commisaries, Audit Commite, Institutional Ownership, Management Ownership and Auditor Industry Specialization To Financial Statement Integrity. The population in this study are all BUMN Companies listed in Bursa Efek Indonesia in years 2013- 2015. This research is included in quantitative research. The type of data used in this study is secondary data from financial statement of the aforementioned BUMN Companies and data derived from the IDX fact book and Indonesian Capital Market Directory, sampling is done by the method of purposive sampling is the technique of sampling with certain considerations. The total sample in this study are 17 firms. These data were analyzed using multiple regression analysis with SPSS Version 17. The results of this study showed that Independent Commisaries affects Financial Statement Integrity with significant value 0,005, Audit Commite affects Financial Statement Integrity with significant value 0,019, Institutional Ownership affects Financial Statement Integrity with significant value 0,038, Management Ownership affects Financial Statement Integrity with significant value 0,001 and Auditor Industry Specialization affects Financial Statement Integrity with significant value 0,000. So the conclusion of this research is all hypothesis presented acceptable.Keywords : Financial Statement Integrity, Independent Commisaries, Audit Commite, Institutional Ownership, Management Ownership and Auditor Industry Specialization

PENGARUH TIME BUDGET PRESSURE,LOCUS OF CONTROL, KOMITMEN ORGANISASI, DAN STRES KERJA TERHADAP KUALITAS AUDIT DENGAN PERILAKU DISFUNGSIONAL AUDIT SEBAGAI VARIABEL INTERVENING (Studi Empris pada Kantor Akuntan Publik Pekanbaru, Padang dan Medan) Kristanti, Margaretha Sonya; Anugerah, Rita; Hasan, Mudrika Alamsyah
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 research is aimed to examine and find out evidence of the influence of time budget pressure, locus of control, organizational commitment, and job stress on audit quality. It also attemps to examine wheter dysfunctional audit behavior as mediatevariable.Data for this study were collected by using 99 questionnaires, which were distributed to auditors working at Public Accountants Firms. The sampling technique used is non-probability sampling using purposive sampling method. In total 60 questionnaires received were complete and hence usable in analysis. Data analysis method to examine each of the variabels and testing hypothesis were done through reliability test, validity test, normality test, the classical assumption test, test the coefficient determination, and T-test using multiple linear regression that is path analysis with SPSS 20.0.The result of this study indicates that the times budget pressurehave effects on audit quality with significant 0,022,locus of controlhave effects on audit quality with significant 0,006, organizational commitmenthave effects on audit quality with significant 0,031, job stresshave effects on audit quality with significant 0,031,time budget pressure indirectly effects on audit quality through dysfunctional audit behavior with significant 0,000, but locus of control, organizational commitment, and job stress did not indirectly effects on audit quality through dysfunctional audit behavior.Keywords : Time Budget, Control, Organizational, Stress, Behavior, And Audit Quality.

DAMPAK IKLIM ORGANISASI TERHADAP STRES KERJA DAN KINERJA KARYAWAN Abdillah, Muhammad Rasyid; Anita, Rizqa; Anugerah, Rita
Jurnal Manajemen Vol 20, No 1 (2016): February 2016
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Penelitian ini bertujuan untuk menguji dampak iklim organisasi terhadap stres kerja dan kinerja karyawan. Data yang digunakan dalam penelitian ini adalah data primer dalam bentuk kuesioner dimana subjek penelitiannya adalah para 45 karyawan PT. Adei Plantation & Industry Head Office Pekanbaru Riau. Pengujian hipotesis menggunakan Structural Equation Modeling Partial Least Square. Hasil penelitian menunjukkan bahwa iklim organisasi berpengaruh terhadap stres kerja dan kinerja karyawan. Selain itu, hasil ini juga menunjukkan bahwa pengaruh iklim organisasi terhadap kinerja karyawan adalah pengaruh tidak langsung melalui stres kerja.This study aims to examine the impact of organizational climate on job stress and employee performance. The data used in this study was primary data in the form of a questionnaire in which the research subjects are 45 employees of PT. Adei Plantation & Industry Head Office Pekanbaru Riau. To test the hypothesis using Structural Equation Modeling Partial Least Square. The result suggest that organizational climate influence on job stress and employee performance. In addition, result also suggest that the effect of organizational climate on employee performance is indirect influence through job stress.

PENGARUH TEKANAN WAKTU, TINDAKAN SUPERVISI, PROSEDUR REVIEW DAN KONTROL KUALITAS, DAN KOMITMEN PROFESIONAL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris pada BPKP Perwakilan Riau dan Sumatera Utara) F. Sitorus, Marina; Anugerah, Rita; Alamsyah, Mudrika
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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The objectives of this study is to examine analyze the influence of time pressure, supervision action, review procedure and quality control and professional commitment on the premature sign off audit procedures. The population of this study are 235 auditors, who have worked for BPKP in Riau and North Sumatera. Meanwhile the sample of this research are 115 auditors. The sampling technique used purposive sampling method. Number of questionnaires were distributed by 115 questionnaire. However, the back and can be used for further analysis by 100 questionnaires. The data processed by using SPSS (Statistical Product Service Solution) 21 version software and the data were analyzed to test the hypothesis using multiple linear regression analysis approach.The results of this study indicates that the time pressure have effects on premature sign off with significant 0,000 < 0,05, supervision action have effects on premature sign off with significant 0,018 < 0,05, and review procedure and quality control have significant effect on premature sign off audit procedureshave effects on premature sign off with significant 0,002 <0,05 , but proffesional commitments do not have significant effect on premature sign off audit procedure with significant 0,495> 0,05.Keyword : Time Pressure, Supervision Action, review procedure and quality control, professional commitment, premature sign off

EFFECT APPLICATION OF RULES ETHICS, PROFESSIONAL EXPERIENCE AND AUDITOR SKEPTICISM DETECTION OF CHEATING (STUDI EMPIRIS, PADA KAP DI WILAYAH SUMATERA DAN JAWA) Helmiati, Helmiati; Anugerah, Rita; Agusti, Restu
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini mempunyai tujuan untuk mengetahui bukti empiris dalammenganalisis pengaruh penerapan aturan etika, pengalaman dan skeptismeprofesional auditor terhadap pendeteksian kecurangan serta menganalisisvariabel yang paling dominan antara penerapan aturan etika, pengalaman danskeptisme profesional auditor yang berpengaruh terhadap pendeteksiankecurangan. Populasi dalam penelitian ini adalah KAP (Kantor Akuntan Publik)yang berada di wilayah Jawa dan Sumatera dengan menggunakan sampelConvenience Sampling yang termasuk dalam Non Probability Sampling.Jenisdata yang digunakan adalah data primer dengan metode pengumpulan datamenggunakan Kuesioner. Metode analisis data yang digunakan adalah regresiberganda (Multiple Regression) dengan bantuan program SPSS Versi 21.0.Hasil penelitian ini menunjukkan bahwa peningkatan penerapan aturan etikaakan memberi peningkatan pada pendeteksian kecurangan dengan t hitung 2,349yang lebih besar dari t tabel 1,684 dan signifikan 0,024. Pengalaman signifikanmempengaruhi pendeteksian kecurangan dengan nilai t hitung 2,334, t tabel1,684, signifikan 0,024.Skeptisme profesional terbukti signifikan mempengaruhipendeteksian kecurangan dengan t hitung 4,230, t tabel 1,684 signifikan dengan0,000.

PENGARUH MORALITAS DAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH (OPD) PEMERINTAH PROVINSI RIAU) Fahmi, Al; Anugerah, Rita; Rasuli, M.
Jurnal Ekonomi Vol 25, No 3 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menemukan bukti empiris Pengaruh Moralitas dan Kompensasi terhadap Kecenderungan Kecurangan Akuntansi pada Organisasi Perangkat Daerah (OPD) Pemerintahan Provinsi Riau. Penelitian dilakukan pada Organisasi Perangkat Daerah (OPD) Pemerintah Provinsi Riau dengan jumlah sampel 129 orang responden. Pengambilan sampel menggunakan teknik purposive Sampling, dan teknik pengambilan data dengan menggunakan kuisioner dan dokumentasi. Teknik analisis data dengan menggunakan analisis korelasi Pearson Product Moment dan regresi berganda menggunakan aplikasi SPSS. Hasil penelitian menyimpulkan: (1) Moralitas berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi; (2) Kompensasi berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi; (3). Moralitas dan Kompensasi secara bersamaan berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi pada Organisasi Perangkat Daerah (OPD) Pemerintah Propinsi Riau.

Pengaruh Red Flag, Pelatihan, Independensi, dan Beban Kerja terhadap Kemampuan Auditor Mendeteksi Fraud dengan Skeptisisme Profesional sebagai Variabel Intervening Gizta, Aulia Dewi; Anugerah, Rita; Andreas, Andreas
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this study was to examine the effect of red flag, training, independency, and workload on the auditor’s ability to detect fraud by professional skepticism as intervening variable. The population of this study is auditor who work on Financial and Development Supervision Agency of Riau Province. The samples are determined based on sensus method, so that all the population used as a sample. Total respondents used in this research are 58 auditors. Data collection methods are carried out with survey method through questionnaire. The results of this study find that the red flag, training, and independence have significantly effect toward professional skepticism; didn’t find direct effect of workload toward professional skepticism; redflag, training, and professional skepticism have direct effect toward fraud detection ability of auditors; didn’t find direct effect of independency and workload toward fraud detection ability of auditors; redflag and training have indirect effect toward fraud detection ability of auditors through professional skepticism; didn’t find indirect effect of independency and workload toward fraud detection ability of auditors through professional skepticism.

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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