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Rita Anugerah
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PENGARUH PENERAPAN ATURAN ETIKA, PENGALAMAN AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN M Rizki Rinaldi; Rita Anugerah; Elfi Ilham
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

The research aims to examine the Influence of Application Profesion Ethic, Audit Experience, and Professional Skepticism in Detection of the Fraud. Object of this research are the accountants public offices in Pekanbaru, Padang, Palembang and Batam. This research use primary data. There are fifty three questionnairs which are sent but, only forty nine questionnairs returned. Data of this research is analyzed by multiple regression method. The results of this research showed that the application of profesion ethic has no effect in detection of the fraud with 0,058 significance, audit experience has an effect in detection of the fraud with 0,008 significance, and professional skepticism has an effect in detection of the fraud with 0,000 significance. The results of this research also showed that coefficient determinant is 75,8%. Each independent variables, give 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 professional commitment, audit’s pressure and others.Keywords: Profesion Ethic, Auditor, Professional, Fraud, and Financial Statement
PENGARUH PERSONAL COST, KOMITMEN ORGANISASI, SENSITIVITAS ETIS DAN MACHIAVELLIAN TERHADAP MINAT MELAKUKAN WHISTLEBLOWING (STUDI EMPIRIS PADA ANS DI OPD KOTA PEKANBARU) Esther Oktavia; Rita Anugerah; Azhari Azhari
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

The purpose of this study is to examine the influence of Personal Cost, Organizational Commitment, Ethical Sensitivity and Machiavellian To Whistleblowing Intention. This study was conducted at all OPD Pekanbaru City. The population in this study are all employees who work in OPD Pekanbaru City. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 70 employees who work on OPD Pekanbaru City. From questionnaires distributed, 54 questionnaires can be completed and can be processed. Data collected were analyzed with Stastistical Package fot the Sosial Sciences (SPSS).The results of hypotesis testing conclude that: first, personal cost has negative influence toward whistleblowing intention with value ???????????????????????? 2,706 > ???????????????????????? 1,67. Second, organizational commitment has negative influence toward whistleblowing intention with value ???????????????????????? 2,807 > ???????????????????????? 1,67. Third, Ethical Sensitivity has positive influence toward whistleblowing intention with value ???????????????????????? 4,029 > ???????????????????????? 1,67. Fourth, Machiavellian has positive influence toward whistleblowing intention with value ???????????????????????? 3,583 > ???????????????????????? 1,67 The result of the coefficient of determination (R2 ) is 0,520 wich means that the independent variable used in this research affects Whistleblowing Intention of 52,0% while the remaining 48,0% is influenced by other variables not included in this regression model.Keywords: Personal Cost, Organizational Commitment, Ethical Sensitivity, Machiavellian and Whistleblowing intention
PENGARUH KOMITMEN PROFESIONAL DAN PERTIMBANGAN ETIS TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING: LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI Chintya Joneta; Rita Anugerah; Susilatri '
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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Abstract

This study aims to obtain empirical evidence of the effect of profesional commitment and ethical judgement on the whistleblowing intention. This study also submits the locus of control as moderating variabel that influence the relationship between profesional commitment and ethical judgment . Respondents in this study were 67 auditors who worked in public accounting firm in Sumatera (Pekanbaru, Batam, Medan and Padang) and selected by purposive sampling method. The result of this study indicates: (1) auditor who has higher commitment professional will have more intention to do whistleblowing, (2) auditor who has higher ethical judgement will have more intention to do whistleblowing, 3) but Locus of control has not significant impact to Profesional commitment and Ethical judgement as a moderating.Keywords : Whistleblowing Intention, Commitment Profesional, Ethical Judgement, and Locus Of Control
ANALISIS PENGARUH MOTIVASI, STRESS, DAN REKAN KERJA TERHADAP KINERJA AUDITOR DI KANTOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN RIAU DAN SUMATERA UTARA Yockie Permana; 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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This research purpose to analyzing the effect of motivation, stress and partner on the auditors performance at the Supervisor Agency of Finance and Development of Riau and North Sumatera Office of Riau and North Sumatera. The sampling method used purposive sampling as many as 47 functional auditors is in Riau office and 63 functional aditors in North Sumatera office. The data used is primary data collection method of data is using questionnaires. Data analysis method used in this study is multiple regression. Based on analysis result in this reseach, indicate that the independent variable motivation (X1), stress (X2) and partners (X3) is able to explain the effect on the dependent variable in the office of auditor performance Financial and Development Supervisory Agency of Riau and North Sumatera.Keywods: analysis, motivation, stress, partner, and auditor performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2010-2013 Yuni Andriany; Rita Anugerah; Susilatri '
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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Abstract

The purpose of this research is to investigate the factors that effect audit delay and timeliness of financial reporting by banking companies listed on the Indonesia Stock Exchange from 2010 to 2013. Samples are 120 companies selected by using purposive sampling method. Multiple linear regression analysis is used to investigate influenced audit delay factors, and logistic regression analysis is used to investigate influenced timeliness factors. These results show that company age with significant 0,035, auditor’s opinion with signifact 0,000, and audit firm size with significant 0,009 have effect on audit delay. However, profitability and solvability have no significant effect on audit delay. Furthermore, auditor’s opinion with significant 0,000 and audit firm size with significant 0,031 also have effect on timeliness of publication financial reports. But, company age, profitability and solvability have no significant effect on timeliness of publication financial reports.Keywords: audit delay, timeliness, purposive sampling, multiple linear regression, and logistic regression.
PENGARUH PENGUMUMAN RIGHT ISSUE (SEBELUM DAN SESUDAH) TERHADAP RETURN SAHAM DAN VOLUME PERDAGANGANSAHAM PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2014 Farid Mukhlas; 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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The research based on the analysis of the observation to the stock market condition in Indonesia about semi strong form efficiency in which market will react against an information. If the right issue contains information that the market react at the moment the right issue is published. The object of the research is to determine the influence of announcement right issue (before and after) to stock returns and trading volume stock on finance company listing indonesia stock exchange during 2011-2014. The method of the research is using event study with market adjusted model approach. The research sampling are the 33 corporate that registered in BEI during 2011-2014. Statistical test on stock return, and trading volume stock use t-test, paried two samples for mean on the period of announcement right issue. The result of this research based on statistics output shows that right issue announcement was responded by market in t -1, t0 and t +4. There is insignificant difference found in stock return before and after right issue , however trading volume stock shows the difference for the period obersvation before and after right issue.Keywords: stock market, right issue, stock return and trading volume stock.
PENGARUH SUMBER DAYA MANUSIA, SISTEM INFORMASI, DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Empiris pada SKPD Kabupaten Siak) Desti Widiart; Rita Anugerah; Sem Paulus
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 examine and analyze on (1) The effect of human resources working in the finance department in the SKPD to the adoption of accrual-based government accounting standards in Siak, (2) The effect of the information system that has been applied to the adoption of accrual-based government accounting standards in Siak (3) The effect of existing organizational commitment towards the implementation of accrual-based government accounting standards in Siak. This research was conducted in Siak using primary data, namely the data from questionnaires filled out by respondents. The objects used in this study is a working unit (SKPD) in Siak district government. The population in this study were employees of the financial section in Siak district government. Respondents were selected using purposive sampling, data analysis in this study using multiple linear regression model. While processing the data in this study using SPSS 21. The results showed that the variables of human resources effect the implementation of accrual based government accounting standards. While variable information systems and organizational commitment has no effect on the application of accrual-based government accounting standards.Keywords : government accounting standards, accrual based, the application of accrual based government accounting standard, the human resources, the information system, and the commitment of organization
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2015) Greace Angelina Simangunsong; Rita Anugerah; Yuneita Anisma
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 study aims to examine the effect of company classification, company’s profitabiliy, solvability, profit or loss, company size, size of public accountant firms, and auditor opinion on audit report lag. The population in this study is companies listed on The Indonesian Stock Exchange in 2013 until 2015. The sampel are collected using purposive sampling method and then result 30 companies become the sampel. Types of data is secondary data and the method of data analysis used multiple linear regressions analysis by using SPSS Windows Ver 17. The result of this study indicated that company classification, solvability, company size, and auditor opinion significantly affect audit report lag with significant value < 0, 05. Meanwhile, company’s profitability, profit or loss, and size of public accountant firms have no affect audit report lag with significant value > 0, 05. Result of determination (R2 ) is 0, 372, it means that the overall effect of independent variables against audit report lag is 37, 2% meanwhile the remaining amounted 62, 8% is influenced by the other independent variables that not used in this study.Keywords : Company Classification, Company’s Profitability, Solvability, Profit or Loss, Company Size, Size of Public Accountant Firms, Auditor Opinion, and Audit Report Lag.
PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, MAHASISIWA AKUNTANSI, DAN MAHASISIWA PPaK TERHADAP ETIKA PROFESI AKUNTAN Jefri Sri Indang Susilowati; Rita Anugerah; Al Azhar Lukman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This study examines the perception of Public Accountants, Accounting Educators, Students and Student Accounting PPAk to ethical accounting profession. This study uses a survey of Certified Public Accountants in the city of Pekanbaru, Accounting Educators, Students of Accounting at the University of Riau and Riau Islamic University and University Students PPAk in Riau. The data used is primary data collection method of data using questionnaires. Data analysis methods used in this study using independent sample t-test with SPSS version 17.0.This study examined the perceptions of public accountants, accountants educators, students and student accounting PPAk to the principles of professional ethics accountant represented by eight principles: responsibility of the profession, the public interest, integrity, objectivity, competence and professional prudence, confidentiality, professional behavior and technical standards. Based on the test results show that: first, there is a significant difference in perception between public accountant with accounting educators, where the mean value of public accountants is 106.9200 higher than accountants educators is 98.1538. Secondly, there is a significant difference in perception between public accountant with accounting students to ethical accounting profession, seen from the mean value of the two groups is known that the mean value of Certified Public Accountants is higher than the mean 106.9200 Accounting Students is 90.1615.Third, there is a significant difference in perception between public accountant with PPAk students to ethical accounting profession, the difference Judging from the mean value of the two groups is known that the mean value is 106.9200 Public Accountant higher than the mean accountant educators is 97.0000. Fourth, there are significant differences in perceptions between educators and students accountancy accountant Judging from the mean value of the two groups is known that the mean value accountant 98.1538 educators are higher than the mean accounting student is 90.1516. Fifth, there are no significant differences in perceptions between educators and students PPAk accountants against ethics accounting profession, but judging from the mean value of the two groups is known that the mean nilia accountant 98.1538 educators are higher than the mean of students PPAk is 97.0000. Sixth, there are no significant differences in perception between accounting students with student PPAk to ethics accounting profession, but judging from the mean value of the two groups is known that the mean value accounting educators that is higher than the mean 98.1538 accounting student is 90.1516.Keywords: Perception, code of professional conduct accountants, public accountants, accountants, accounting student, student PPAk.
PENGARUH ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA UKM INDUSTRI PENGOLAHAN KELAPA SAWIT DENGAN VARIABEL INTERVENING ORIENTASI PASAR Desmita Desmita; Ria Nelly Sari; Rita Anugerah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to prove the indirect effect of entrepreneurialorientation through SMEs performance. The population of this research is using industrypalm oil of Province Riau District. Method of sampling is using Cluster Sampling. Totalsampling 163 industry palm oil who have met the criteria as respondent to this research.This research uses the questionnaries to collect the data. Analysis of the data usedStructural Equation Modeling-Partial Least Square (SEM-PLS) with the software WarpPLS 5.0. to identify independent variables that influence the dependent variable andVariance Accounted For (VAF) analysis to detect whether an indirect relationshipthrough market orientation . The findings of the research showed that mediation wassignificant in market orientation in the correlation between entrepreneurial orientationon SMEs performance.Keywords : Entrepreneurial Orientation, Market Orientation, and SMEs Performance.
Co-Authors ', Rofika ', Rusli ', Suryanto Ade Kurniati Al Azhar L &#039; 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 &#039; 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