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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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ANALISIS RETURN ON ASSET (ROA), QUICK RATIO (QR), UKURAN PERUSAHAAN,KUALITAS AUDIT, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT DENGAN ASUMSI GOING CONCERN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG LISTING DI BEI Wulan Desriza Putri; Rita Anugerah; Yuneita Anisma
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 purpose of this study is to analyze the influence caused by return on assets, quick ratio, firm size, audit quality, and previous year audit opinion against audit opinion with going concern assumption. By using descriptive quantitative study that reveal the value of an influence or relationships between variables that stated in number, by collecting data which is a supporting factor for influence between the variables in question and then analyzed using analysis tools in accordance with the variables in the study (Subagyo, 2005:84). From the results of this study it's concluded that the return on assets and the previous year's audit opinion has a significant level that is under 0.05, which means that these variables affect the audit opinion with a going concern assumption. For quick ratio variables, firm size and audit quality does not significantly affect the audit opinion with a going concern assumption.Keywords: Return on assets, quick ratio, firm size, audit quality, and going concern assumption.

PENGARUH MORALITAS INDIVIDU, KETAATAN ATURAN AKUNTANSI, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada Organisasi Perangkat Daerah Provinsi Riau) Jack Elsyandi Piotama; Rita Anugerah; Alfiati Silfi
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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This research aims to determine the effect of individual morality,compliance to accounting rules and compensation suitability to the acceptance oftendency of accounting fraud. The samples of this research are OPD on RiauProvince. The population of this research are 23 agencys. Based on purposivesampling method, the total of final sample are 115 samples. Analysis of data iscarried out using multiple regression method with the aid of SPPS version 17computer program. The result of this research show that individual morality,compliance to accounting rules and compensation suitability are significantinfluence on tendency of accounting fraud.Keywords : Tendency Of Accounting Fraud, Individual Morality, Compliance ToAccounting Rules, Compensation Suitability.

Pengaruh Situasi Audit, Etika, Pengalaman Dan Keahlian Terhadap Skeptisisme Pofesional Auditor (Studi Empiris Pada Kantor Akuntan Publik Se-Sumatera) Giovanny Vermico Aritof; Rita Anugerah; Muhammad Rasuli
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 is aims to get empirical prove about influence of audit situation, ethics, experience and expetise toward auditor professional skepticism in public accounting office (KAP) in Sumatera. Population of this research is all off auditor who work at public accounting office (KAP) in Sumatera who list at Direktori Institut Akuntan Publik Indonesia (IAPI) 2014 on all province in Sumatera island. The entire polpulation was made a reserarch sample. The data obtained through the dissemination of a questionaire and based on predeterminated criteria there are 70 quesionaire that can be proceed. The data obtained were analyzed by multiple regression by using Statistical Product Services Solution (SPSS) version 17. The result of this research indicated that audit situation , ethics, experience and expertise effect on auditor professional skepticism at public accounting office (KAP) in all province on Sumatera island. The magnitude of adjusted R squareis 69,70 give the sense that the 69,70% auditor proffesional skepticism influence by audit situation , ethics, experience and expertise, whereas 30,30% influence by other variable.Keywords : Auditor Professional Skepticism, Audit Situation , Ethics, Experience and Expertise

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v20i1.69

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.

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.

Pengaruh Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan,Profitabilitas dan Kebijakan Dividen terhadap Harga Saham Apri, Syahli; Anugerah, Rita; Humairoh, Fitri
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/9wehxw20

This research aims to test and prove empirically the influence of company size, leverage, sales growth, profitability and dividend yield on stock prices. The population of this research is LQ45 index companies registered at BEI for the period 2018-2022 with a total sample of 100. The sampling technique uses purposive sampling. The data analysis method used in this research is a quantitative analysis technique with a multiple regression hypothesis testing formula processed with the help of the Statistical Product and Service Solution (SPSS) data processing software program version 25.0 for windows. The results of hypothesis testing show that the variables of company size, leverage, and profitability have a significant effect on stock prices, while sales growth and dividend yield are not proven to be influential.

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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