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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 Akuntansi Kompetif 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) Journal of Accounting Research, Organization and Economics (JAROE)
Rita Anugerah
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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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PERAN PENGENDALIAN INTERNAL, INTEGRITAS, DAN PROFESIONALISME DALAM MENCEGAH KECURANGAN APARATUR SIPIL NEGARA PEMERINTAH PROVINSI RIAU: THE ROLE OF INTERNAL CONTROL, INTEGRITY, AND PROFESSIONALISM IN PREVENTING FRAUD IN THE STATE CIVIL APPARATUS OF THE GOVERNMENT OF RIAU PROVINCE Kurniawan, Raja M.Mubyansa; Anugerah, Rita; Wiguna, Meilda
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.708-722

Abstract

There is a lot of fraud that harms an organization, especially the Regional Apparatus Organization (ASN). One form of fraud that often occurs is corruption, therefore fraud must be prevented through fraud prevention. The purpose of this study is to evaluate and assess how internal control, integrity, independence, and professionalism affect the prevention of fraud in the province of Riau regional apparatus organizations. 756 state government servants with positions in echelons 2, 3, and 4 in 46 Regional Apparatus Organizations (OPD) in the province of Riau made up the study's population. Purposive sampling was employed in the sampling procedure. 184 civil personnel with jobs in 46 OPDs made up the study's sample size. Multiple linear analysis techniques are used in the data processing procedure. The findings demonstrated that fraud prevention was impacted by internal control, honesty, independence, and professionalism in the Riau Province Regional Apparatus Organization. Based on the findings of this investigation in order to stop, steer clear of, and reduce fraud charges, leaders should be able to focus on the state of ASN related to Internal Control. Integrity, Independence, and Professionalism of ASN
THE INFLUENCE OF ROLE AMBIGUITY AND PROFESSIONAL SKEPTICISM ON INTERNAL AUDIT EFFECTIVENESS THROUGH INDEPENDENCE Febriati Rusyda D. Sagala; Rita Anugerah; Andreas; Ria Nelly Sari; M. Rasuli
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3159

Abstract

The Influence of Role Ambiguity and Professional Skepticism on Internal Audit Effectiveness Through Independence, supervised by Prof. Dr. Rita Anugerah, SE, MAFIS, Ak, CA and Prof. Dr. Andreas, SE, MM, Ak, CPA, CA. This research aims to determine the influence of role ambiguity and professional skepticism on internal audit effectiveness through independence as mediation. The population in this study was all 57 Internal Auditors in the Regional Inspectorate of Riau Province, consisting of 35 men and 22 women. This research uses Warp PLS 07. The research results show that Role Ambiguity has no effect on Independence with a significant p value <0.059. Role ambiguity has a positive effect on internal audit effectiveness of 0.278 with a p value of 0.014. Skepticism has a positive effect on independence of 0.430 with a p value of <0.001. The Skepticism variable has no effect on the effectiveness of internal audit with a significance value of 0.430. The independence variable has a direct positive effect on internal audit effectiveness of 0.731 with a p value of <0.001. The results of the mediation test show that Independence does not mediate between Role Ambiguity and Internal Audit Effectiveness, Skepticism influences Internal Audit Effectiveness through Independence as mediation. The results of the interviews conducted are in line with this research so that they can strengthen the results of this research.
TATA KELOLA SYARIAH DAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA: SHARIA GOVERNANCE AND FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA Paramitha, Tantri; Anugerah, Rita; Indrawati, Novita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.351-363

Abstract

This study aims to analyze the impact of Sharia governance on the financial performance of Islamic commercial banks registered with the Financial Services Authority (OJK) during the 2021–2023 period. The background of this research lies in the high Non-Performing Financing (NPF) ratios observed in several Islamic banks, which indicate weaknesses in both financial performance and governance implementation. Sharia governance is measured using four variables: the Board of Directors, the Board of Commissioners, the Sharia Supervisory Board (DPS), and the effectiveness of internal audits. Financial performance is assessed using three indicators: Non-Performing Financing (NPF), Return on Assets (ROA), and Return on Equity (ROE). This study employs a quantitative approach using secondary data obtained from annual reports of Islamic banks, and the data analysis is conducted using SPSS software. The results show that all components of Sharia governance have a positive and significant effect on financial performance. This study contributes to a deeper understanding of the importance of effective Sharia governance in enhancing financial performance and building stakeholder trust in the Islamic banking sector.
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP SUSTAINABILITY REPORT Anggraini, Maiza; Anugerah, Rita; Nurmayanti, Poppy
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5637

Abstract

Untuk membantu pembangunan berkelanjutan, sustainability report menyoroti dampak yang ditimbulkan oleh operasi bisnis terhadap ekonomi, masyarakat, dan lingkungan. Akuntabilitas, reputasi yang baik, dan kepercayaan investor semuanya ditingkatkan melalui pengungkapan. Penelitian ini bertujian untuk mengetahui bagaimana dewan direksi independen, komite audit, dan leverage memengaruhi Sustainability Report antara tahun 2021 dan 2023. Hasil penelitian yang berasal dari data sekunder dan analisis regresi data panel menggunakan EViews memperoleh hasil bahwa dewan direksi independen, komite audit, dan komisaris baik untuk sustainability report. Di sisi lain, leverage buruk untuk sustainability report karena perusahaan dengan banyak utang lebih mengutamakan menghasilkan uang daripada pengungkapan keberlanjutan.
Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesuaian Kompensasi, Moralitas Manajemen, dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Yulia, Fanny; Anugerah, Rita; Azlina, Nur
JURNAL ILMIAH FEASIBLE: Bisnis, Kewirausahaan dan Koperasi Vol 3 No 1 (2021): Junal Ilmiah Feasible (JIF): Bisnis, Kewirausahaan dan Koperasi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/fb.v3i1.2021.88-96.9549

Abstract

Penelitian ini bertujuan mengetahui pengaruh keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen, dan budaya etis organisasi terhadap kecenderungan kecurangan akuntansi. populasi dalam penelitian ini adalah pegawai di 33 organisasi perangkat daerah Kota Pekanbaru. Sedangkan responden terdiri dari Kepala bagian keuangan, kepala sub bagian keuangan, dan bendahara pengeluaran  yang berjumlah 68 orang. Metode penentuan sampel yang digunakan dalam penelitian ini adalah sampel jenuh. Hasil penelitian membuktikan bahwa (1) keefektifan pengendalian internal berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifika 0,017 (2) ketaatan aturan akuntansi berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,014 (3) kesesuaian kompensasi berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,006 (4) moralitas manajemen berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,039 (5) budaya etis organisasi berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,014. Berdasarkan hasil uji koefisien determinasi atau Adjusted R2 sebesar 0,405 menunjukkan bahwa kecenderungan kecurangan akuntansi dipengaruhi 40,5% oleh keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen dan budaya etis organisasi. Sedangkan sisanya 59,5% dipengaruhi variabel lain. Keywords:  Kecenderungan Kecurangan Akuntansi; Pekanbaru
FAKTOR – FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN : PERAN MODERASI GOOD CORPORATE GOVERNANCE : DETERMINANTS OF THE FIRM VALUE: THE MODERATION ROLE OF GOOD CORPORATE GOVERNANCE (EMPIRICAL STUDY ON ISLAMIC COMMERCIAL BANKS IN 2015 - 2020) Herwika, Essi; Anugerah, Rita; Nurmayanti, Poppy
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.119-142

Abstract

This study aims to examine and analyze the effect of intellectual capital, managerial ownership, and risk management on firm value moderated by good corporate governance at Islamic Commercial Banks in Indonesia from 2015 to 2020 and differences in the effect of IC, managerial ownership, and risk management on firm value in Government-owned and Privately-owned Islamic Commercial Banks in Indonesia from 2015 to 2020. The population in this study amounted to 14 Islamic commercial banks with a sample of 12 banks. The data analysis used in this research is Multiple Linear Regression, Moderate Regression Analysis, sensitivity analysis and regression coefficient test.The result of research shows that intellectual capital affects the value of Islamic Commercial Bank companies. This means that the better the intellectual capital, the more the company value will increase. Managerial ownership has no significant effect on the value of Islamic Commercial Bank companies. Risk management has a significant positif effect on the value of Islamic Commercial Bank companies. GCG moderates the effect of intellectual capital and risk management on the value of Islamic Commercial Bank companies, but does not moderate managerial ownership.
The Effectiveness of Corporate Governance in Constraining Fraud: Evidence from Listed Manufacturing Firms in Indonesia Wati, Yenny; Anugerah, Rita; Ratnawati, Vince
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i3.15340

Abstract

Objective The purpose of this study is to examine the direct effect of good corporate governance mechanisms on financial statement fraud with earnings management as a mediating variable.Design/methodology This study used secondary data from manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The sample was determined using the purposive sampling method and was chosen based on certain considerations or criteria. The data in this study was analyzed using partial least square and performed with WarpPLS 5.0 software.Results The results of this study prove that the mechanism of good corporate governance has a negative effect on financial statement fraud and earnings management. Earnings management can affect the effectiveness of good corporate governance mechanisms on financial statement fraud.Research limitations/implications - This research promotes the need for a company to inspect and maintain the importance of good corporate governance to avoid earnings management and fraud practices. From this research, investors can identify which companies apply good corporate governance in their company activities and systems.
The Role of Internal Corporate Governance Mechanism in Accounting Conservatism Nur, Mardiani; Anugerah, Rita; Indrawati, Novita
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i1.13792

Abstract

AbstractObjective This study aims to analyze the influence of internal mechanisms (independent commissioner, ownership structure and audit committee) on accounting conservatism in mining companies listed on the Indonesia Stock Exchange for the period of 2015-2017.Design/methodology Secondary data in the form of financial statements are collected from the sub-sector companies in mining industry from the Indonesian capital market directory (ICMD). The data is taken from companies listed in Indonesia stock exchange for the period of 2015-2017. Samples are determined by using purposive sampling method and are selected based on certain considerations or criteria. The analysis model used in this study is path analysis.Results The results of this study prove that independent commissioners, ownership structures and audit committees have a positive effect on accounting conservatism.Research limitations/implications This study is perhaps limited in the number of variables used to test the model. There may be other variables that affect accounting conservatism so that further studies can extend this study by utilizing more variables.
IMPLEMENTASI ENTERPRISE RISK MANAGEMENT DI INDONESIA: PENGARUH UKURAN PERUSAHAAN, JENIS INDUSTRI DAN KOMPLEKSITAS PERUSAHAAN Zenita, Raisya; Nanda, Satria Tri; Anugerah, Rita
Jurnal Akuntansi Kompetif Vol. 4 No. 2 (2021): Isu Terkini Akuntansi: Lingkungan, Syariah, dan Kinerja Ekonomi Nasional
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v4i2.648

Abstract

Semakin meningkatnya ketidakpastian lingkungan bisnis yang dihadapi oleh perusahaan, membuat perusahaan memerlukan teknik manajemen risiko yang efektif guna mengatasi dampak ketidakpastian lingkungan yang dihadapi. Pendekatan manajemen risiko yang terintegrasi dan komprehensif yang ditawarkan oleh Enterprise Risk Management (ERM) diduga mampu membuat perusahaan melakukan pengelolaan risiko yang lebih efektif. Penelitian ini dilakukan untuk menganalisis faktor-faktor determinan implementasi ERM oleh perusahaan. Penelitian ini bertujuan menguji pengaruh ukuran perusahaan, jenis industri dan kompleksitas perusahaan terhadap implementasi ERM. Penelitian ini dilakukan pada seluruh perusahaan yang terdaftar pada Bursa Efek Indonesia yang mempublikasikan laporan keuangannya di tahun 2018. Dengan menggunakan analisis SEM PLS, hasil penelitian ini menunjukkan, bahwa jenis industri dan kompleksitas perusahaan memiliki pengaruh terhadap implementasi ERM pada perusahaan. Namun demikian penelitian ini belum berhasil membuktikan adanya pengaruh ukuran perusahaan terhadap implementasi ERM.
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 Herwika, Essi 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 Nur, Mardiani 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 satria tri nanda, satria tri Sem Paulus Sony Harsono Akbar Suryatin Suryatin Susilatri &#039; Susilatri - Syura, Bani Tiara Delfi Utami, Shinta Vince Ratnawati Volta Diyanto W. Faradilla Wahyu Maheldi Wandrianto, Rio Wati, Yenny Wulan Desriza Putri Yockie Permana Yulia, Fanny Yuneita Anisma Yuni Andriany Zenita, Raisya