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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Comsep : Jurnal Pengabdian Kepada Masyarakat Asian Journal of Community Services (AJCS) Journal of Accounting Research, Organization and Economics (JAROE) JIMEKA
Nita Erika Ariani
Universitas Syiah Kuala
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, KOMPETENSI AUDITOR, INDEPENDENSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (STUDI PADA AUDITOR BPK RI PERWAKILAN PROVINSI ACEH) Muhayoca, Risky; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The results of such audit examination by the BPK audit findings demonstrate the ability of auditors to detect errors contained in the financial statements that shows the good quality of the audit. This study aims to determine the effect of Computer Assisted Audit Technique, Auditor Competence, Independence, and Work Experience on Audit Quality. The data used in this study is the primary data by spreading the questionnaire on all BPK RI auditors Aceh Province Representative. The population in this study were all auditors at the office of BPK-RI Aceh representative.The process of collecting data and information needed in this research is done by field research (field research). The data used are primary data obtained directly from research subject in the form of questionnaire. The influence of independent variable to dependent variable is done by using multiple regression model.The results showed that both partially and collectively, computer-assisted audit techniques, auditor competence, independence, and work experience had an effect on audit quality on auditor BPK RI Representative of Aceh Province
ANALISIS HUBUNGAN PENGENDALIAN INTERNAL VERSI COSO TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN PADA BAITUL QIRADH ANGGOTA PUSAT KOPERASI SYARIAH NANGGROE ACEH DARUSSALAM Yuwannita, Auliana; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Indications of fraud financial statements do not only occur in the public sector or in the banking sector, but can also occur in a cooperative sharia as Baitul Qiradh. Where indications of fraud financial statements occurred due to a weak internal controls in an agency. Internal control framework that identifies the factors that cause the occurrence of fraud established by the Committee of Sponsoring Organizations of Treadway Commission (COSO).This study aims to determine the relationship between the version of the COSO internal control of the financial statements toward indications of fraud (fraud) at Baitul Member Qiradh Sharia Cooperative Center (Puskopsyah) Nanggroe Aceh Darussalam. This study is a primary research using quantitative methods, by using a questionnaire as a research instrument. Questionnaires that successfully analyzed were 66 questionnaires. The data obtained from the questionnaires then processed using SPSS 21 software.This research included the census where data obtained from each employee's overall in Baitul Qiradh which are members of Puskopsyah. Because the population of this study is Baitul Qiradh member Puskopsyah NAD. Spearman Rank method used as a method of analysis to determine the relationship of the variables involved. The results showed that there is a significant relationship between the variables version of COSO internal control for indications of fraud financial statements with a value of coefficient of 0.609.Keywords: internal control, COSO, Indicative Financial Statement Fraud, Cooperative Sharia, Baitul Qiradh.
PENGARUH JENIS INDUSTRI, KEPEMILIKAN MANAJERIAL, OPERATING PROFIT MARGIN DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2012-2014 Nazira, Cut Fatimah; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objectives of this research are to examine (1) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously on income smoothing, and (2) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio partially on income smoothing.The method used in this research is purposive sampling method. The sample of this research is company listed in Indonesia Stock Exchange during 2012-2014. The analysis method used in the research is logistic regression.The result of this research are (1) industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously have an effect on the income smoothing, (2) managerial ownership, operating profit margin, dividend payout ratio partially have affect the income smoothing and, (3) industrial type have not an effect on the income smoothing.Keywords: industrial type, managerial ownership, operating profit margin, dividend payout ratio and income smoothing.
PENGARUH ASIMETRI INFORMASI, PENGUNGKAPAN MODAL INTELEKTUAL, DAN KUALITAS AUDIT TERHADAP BIAYA MODAL EKUITAS (Studi pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Ningsih, Rini Dwiyuna; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The research examines the effect of asymmetry information, intellectual capital disclosure, and audit quality on cost of equity capital. This research was an empirical study using multiple regression analysis. The sample of this study was taken from LQ 45 companies listed on Indonesian Stock Exchange at 2012-2014. The sample was taken using purposive sampling. The sample used was 23 companies with a total of 68 observations. Statistical methods using Multiple Linear Regression Analysis to test the hypothesis.The result of the research shows that asymmetry information, intellectual capital disclosure, and audit quality simultaneously are not affect on cost of equity capital. Partially, asymmetry information and intellectual capital disclosure are not affect on cost of equity capital, whereas audit quality are affect on cost of equity capital.Keywordscost of equity capital, asymmetry information, intellectual capital disclosure, and audit quality.
Co-Authors Afriliana, Nurlisa Akmalia, Islahil Anisa Syarifah Auliana Yuwannita Aurani, Dita Nurul Bahrami, Maray Zahra Cut Afrianandra, Cut Cut Fatimah Nazira Cut Fatimah Nazira, Cut Fatimah Cut Laura Darwanis Darwanis Dita Nurul Aurani Elfrida Ratnawati Fauziah Aida Fitri Fitri, Meutia Indah Rahmadini Islahil Akmalia Laura, Cut Lilis Maryasih Lilis Maryasih, Lilis Linda Linda Linda Linda Maya Febrianty Lautania Miftahul Jannah Muhajir Muhajir Muhajir Muhajir, Muhajir Muhayoca, Risky Nuraini A, Nuraini A Nurlisa Afriliana Rahmadini, Indah Rini Dwiyuna Ningsih Rini Dwiyuna Ningsih, Rini Dwiyuna Risky Muhayoca Saputra, Yuda Syarifah, Anisa Yuda Saputra Yulia Fitri Yulia Fitri Yulia Fitri Yuwannita, Auliana