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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 KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN INDEPENDENSI AUDITOR EKSTERNAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sub Sektor Property & Real Estate yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018) Gisela, Anyestika; Rita, Anugerah; Devi, Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research analyzed the effect of institutional ownership, audit committe, independent commissioners and independency of external auditor on financial statement integrity. The population in this study is all Sub Sector Property & Real Estate Companies listed in Indonesia Stock Exchange Period of 2015-2018. Sampling was done by using purposive sampling method using 40 companies. This study use data panel regression analysis by using Eviews Version 10 as statistical program used. The results of this study show that Institutional Ownership, Audit Committe, Independent Commissioners and Independency of External Auditor has effect on Financial Statement Integrity. Institutional Ownership, Audit Committe has significant value 0,0073 and 0,0023. and Independent Commissioners and Independency of External Auditor has significant value 0,004 and 0,027.Keywords: Financial Statement Integrity, Institutional Ownership, Audit Committee, Independent Commissioners and Independency of External Auditor

Karakteristik Komite Audit Dan Audit Report Lag: Studi Empiris Di Perusahaan Manufaktur Di Indonesia Wandrianto, Rio; Anugerah, Rita; Nurmayanti, Poppy
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29607

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Keahlian keuangan komite audit, ukuran komite audit, gender komite audit dan pertemuan komite audit terhadap audit report lag di perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2016-2018. Jenis penelitian kuantitatif, data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2016-2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan kriteria-kriteria tertentu sehingga terpilih 60 perusahaan. Metode pengumpulan data dalam penelitian ini adalah studi Pustaka dan akses internet. Metode analisis data yang digunakan adalah analisis regresi berganda menggunakan program SPSS. Hasil penelitian menunjukan bahwa keahlian keuangan komite audit, ukuran komite audit, dan pertemuan komite audit berpengaruh terhadap audit report lag sementara gender komite audit belum dapat berkontribusi untuk memengaruhi audit report lag dalam penelitian ini.

FAKTOR–FAKTOR YANG MEMPENGARUHI KECENDERUNGAN MELAKUKAN FRAUD : ANALISIS PERSEPSI ASN KABUPATEN INDRAGIRI HULU Haeru Purwanto; Rita Anugerah; Rasuli Rasuli
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the effect of the pressure, opportunity, rationalization and capability factors on fraud in the government sector. The population in this study were all civil servants who worked in Regional Device Organizations in Indragiri Hulu Regency, totaling 32. The author took a sample of 5 people in each organization. Samples taken consist of Budget Users / Budget User Proxies, Finance subdivision heads, Financial Management Officials, Expenditures Treasurers, Treasurers and Goods Treasurers. The data analysis technique used in this study is a Structural Equation Modeling analysis technique.The results of this research are that pressure, opportunity and capability have a positive and significant effect on fraud in the government sector of Indragiri Hulu Regency. While rationalization has a negative and significant effect on fraud in the government sector of Indragiri Hulu Regency. There are still weaknesses in the use of internal control systems due to limited information and time, due to environmental pressure, or due to limited ability; collusion or negative collaboration of a group of people and intentional violations by superiors. Often the occurrence of unethical behavior in the form of the use of official vehicles for personal use, there are officials who use positions to request more facilities than partners / partners outside the applicable provisions and the attitude of omitting employees when other employees act detrimentally in the environment where they work.

Pengaruh Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan Manufaktur Yang Listing Dibei Rita Anugerah; Roland Hutabarat; W. Faradilla
Jurnal Ekonomi Vol 18, No 01 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Tujuan dari penelitian ini adalah untuk menguji pengaruh ukuran perusahaan,leverage dan profitabilitas terhadap pengungkapan tanggung jawab sosialperusahaan (corporate social responsibility - CSR) pada perusahaan manufakturyang listing di Bursa Efek Indonesia. Tanggungjawab sosial perusahaan meliputitema lingkungan, tema energi, tema kesehatan dan keselamatan kerja, tema Iain-lain tenaga kerja, tema produk, tema keterlibatan masyarakat, dan tema umum.Populasi penelitian ini adalah 151 perusahaan yang terdqftar sebagaiperusahaan manufaktur sesuai pengklasifikasian ICMD 2008. Sampel penelitianini diambil dengan menggunakan metode purposive sampling sehingga diperolehsampel sebanyak 11 perusahaan selama 3 tahun penelitian. Data dianalisisdengan menggunakan metode analisis regresi tinier berganda dengan bantuanprogram SPSS 15.00.Hasil analisis regresi yang dilakukan menunjuldam bahwa, pada pengujiansecara parsial variabel ukuran perusahaan dan profitabilitas secara signifikanberpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan,sedangkan variabel leverage secara statistik berpengaruh negatif tetapi tidaksignifikan terhadap pengungkapan tanggungjawab sosial perusahaan.

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAPAUDIT DELAY PADA PERUSAHAAN TELEKOMUNIKASI DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2010-2012 Riska Anggraini; Rita Anugerah; Susilatri -
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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The objective of this research is to examine the influence of internal factors (firm size, profitability, solvability, internal control system) and external factor ( public accountant size) on the audit delay at a telecommunication and transportation companies listed in Indonesia Stock Exchange in 2010 until 2012. Sample was selected by using purposive sampling method, and data analysed used multiple regression method. The result of research shows that audit delay is significantly influenced only by profitability with significant value 0.000, and the variable firm size, solvability, internal control system, and public accountant size were not significantly influenced of the audit delay.Adjusted R2 is a 36.3%, which means that variable firm size, profitability, solvability, internal control system, and public accountant size just explains 36.3% of audit delay variable.Keywords: audit delay, firm size, profitability, solvability, internal control system, public accountant size.

Faktor-Faktor Yang Mempengaruhi Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode Tahun 2008-2011) Dani Rahman Raja; Rita Anugerah; Pipin Kurnia
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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Earnings management is defined as a managerial discretionary practice of timing strategic and operating decisions (e.g., accelerating sales, postponing research and development) or choosing accrual estimates (excessive reserves) to manage short-term earnings. Earnings management is made possible and is often legitimately accomplished within the flexibility of GAAP rather than through noncompliance with GAAP. Earnings management with the purpose of creating misleading financial information or misrepresenting financial performance can constitute fraud. This study aimed to assess the effect of institutional ownership, independent board, percentage of public shares, audit committee, and leverage on earnings management. The population in this research that companies listed on the indonesia stock exchange (BEI) period 2008-2011. Sampling was purposive sampling method. Data collection method is a method of documentation. Hypothesis testing using linear regression analysis.Keywords : institutional ownership, independent board, percentage of public shares, audit committee, leverage, and earnings management.

Hubungan skeptisme profesional auditor, situasi audit, etika, pengalaman audit, pengetahuan mendeteksi kekeliruan dengan pertimbangan tingkat materialitas ( pada kantor akuntan publik se-sumatera) Erminta Riris Marito; Rita Anugerah; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study examined the relationship of professional skepticism audit, audit situation, ethics, audit experience, and knowledge to detect errors in consideration of the level of materiality. The study employs a field experiment involving auditors who worked on the Public Accounting Firm (KAP) and listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) 2013 Se-Sumatra. Data were obtained through questionnaires and based on pre-defined criteria there are 80 questionnaires can be used. Methods of data analysis in this study is the multiple linear regression with SPSS version 17.0. Results of regression testing (ttest) showed that the auditor's professional skepticism, audit situation, and ethical considerations have a significant relationship with the level of materiality while auditing experience and knowledge to detect mistakes not have a significant relationship with the level of materiality considerations on Public Accounting Firm (KAP) Se -Sumatra. The amount of R Square (R2) of 0.454 gives the sense that the rate of 45.40% materiality considerations professional skepticism can be explained by the audit, the audit situation, ethics, audit experience and knowledge to detect errors while 54.60% can be explained by other variables.Keywords : Consideration of the level of materiality, audit professional skepticism, audit situation, ethics, audit experience and knowledge to detect errors.

PENGARUH FINACIAL LEVERAGE, FIRM GROWTH, LABA DAN ARUS KAS TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Frans Julius P.S; Rita Anugerah; Azhari Sofyan
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 aimed to examine the effect of financial leverage, firm growth, profit, and cash flow on financial distress. the population in this study is the manufacturing companies listed in Indonesian Stock Exchange and continuously published financial statement in the period of 2010-2014. The sample was determined by the method of purposive sampling. Criterion for firm with probably of financial distress is a company which has a negative net income more than a year and do not paying dividends. By ommiting companies with some data unavailable, the sample consist of 18 companies. This study uses secondary data obtained from the company’s financial statement in the period 2010 to 2014 obtained from the Indonesian capital market directory and www.idx.co.id and analyzed using SPSS 20. The method of analysis used is logistic regression analysis. The results of this study showed that cash flow has an effect to to predict financial distress in the company with 0.013 significance.. While financial leverage, firm growth, and profit have no effect in predicting financial distress in the company. The results of this research also showed that coefficient determinant is 0,347. This means that the percentage of influence of independent variables on the dependent variable is equal to 34,7%, while the rest of 65.3% influenced by other variables that are not included in this model.Keywords: financial distress, financial leverage, firm growth, profit, cash flow.

Pengaruh pengalaman audit dan pengetahuan audit terhadap keahlian dalam bidang auditing pada badan pemeriksa keuangan (bpk) ri perwakilan provinsi riau Intan Dewi Rahayu Ningsih; Rita Anugerah; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of auditor’s audit experience and auditor’s audit knowledge on auditor’s expertise of BPK RI delegation in Riau Province. The data collecting method used in this research is survey method by means of questionnaire instrument directly delivered to BPK RI delegation in Riau province. A total of 36 respondents (90%) collected and used in the analysis. Methods of analysis used in this study is the technique of multiple regression analysis version 17.0. Result of the study showed that the variables auditor’s audit experience and auditor’s audit knowledge effect on the auditor expertise. The magnitude of the effect caused by Adjusted R2 by two variables together 59.5% of the dependent variable, while the remaining 40.5% is influenced by other variables not examined in this study.Keyword : auditor expertise, audit’s experience, and audit’s knowledge.

PENGARUH KOMPETENSI PEJABAT PENATAUSAHAAN KEUANGAN, SISTEM PENGENDALIAN INTERN PEMERINTAH PENGAWASAN KEUANGAN DAERAH TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Kampar) Wahyu Maheldi; Rita Anugerah; Al Azhar L '
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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Assed on the result of the local government of the financial reports fiscal year 2011 to 2013 received opinions qualified opinion. The result of the examination caused by government financial statement did not complete the value of characteristics information from the financial statement it self. data collection technique used was to use questionnaer. Data analyst methods used i thisresearch is descriptive statistics data quality testing,and testing the assumsption of classical.To test this hypothesis, the user used primary data. financial administration official competence influence .026, the system of internal control influence .032 and the control of regional finance influence 0.21 After the data was analyzed, it found that all of the factor have a significally give positve influence to the value of local government financial reporting information. It means, if finance better than before, the information and financial report which produced by the government will be official competence, the system of internal control, and the control of regional finance to make financial reporting so it has information value.Keywords: Information Value, Competence, Internal Control, And Regional Finance.

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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