Article Per Year (5 Year)
p-Index From 2020 - 2025
7.147
P-Index
This Author published in this journals
All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia ACCOUNTABILITY Jurnal Media Wahana Ekonomika JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Dimensi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Ilmiah Wahana Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING MBIA Akurasi : Jurnal Studi Akuntansi dan Keuangan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Prosiding National Conference for Community Service Project Global Financial Accounting Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Keuangan dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Karina, Ria
Univesitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 1   2   3   4   5 
The Effect Of Financial Distress And Audit Quality On Earnings Management Karina, Ria
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.968 KB)

Abstract

Tujuan penelitian ini adalah untuk menganalisis hubungan antara kondisi keuangan perusahaan dan kualitas audit terhadap manajemen laba. Disamping itu, analisis perbedaan antara kondisi keuangan perusahaan yang baik dan buruk dilakukan dengan tujuan untuk mengetahui karakteristik perusahaan pada posisi keuangan masing-masing. Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Hasil penelitian menunjukkan adanya hubungan yang signifikan antara kondisi keuangan perusahaan dengan manajemen laba. Di sisi lain, variabel audit quality berbeda secara signifikan berdasarkan kondisi keuangan perusahaan. Hasil penelitian menunjukkan bahwa perusahaan yang mengalami kondisi keuangan buruk cenderung menggunakan auditor non-Big4.
Pengaruh karakteristik komite audit dan auditor eksternal terhadap praktik manajemen laba di indonesia Karina, Ria
FORUM EKONOMI Vol 22, No 2 (2020)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v22i2.7304

Abstract

Penelitian ini menganalisis praktik manajemen laba pada perusahaan go public di Indonesia yang dipengaruhi oleh karakteristik komite audit, kualitas auditor eksternal perusahaan, dan karakteristik perusahaan. Variable dependen dalam penelitian ini adalah manajemen laba, sedangkan variabel independen melibatkan komite audit, jumlah rapat komite audit, ukuran komite audit, keahlian komite audit, dan auditor eksternal yang diukur dengan kualifikasi Big4. Penelitian ini dilakukan pada seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Data keuangan yang digunakan sebagai data sampel diambil dari laporan keuangan yang diterbitkan perusahaan di BEI pada tahun 2014-2018. Data penelitian diolah dengan metode regresi linier berganda menggunakan aplikasi statistika IBM SPSS. Hasil penelitian menunjukkan karakteristik komite audit dan auditor internal memiliki pengaruh yang tidak signifikan bagi praktik manajemen laba perusahaan. Di sisi lain, ukuran perusahaan, leverage, dan profitabilitas perusahaan mempengaruhi praktik manajemen laba di dalam perusahaan secara signifikan.
The Effect of Characteristics of Audit and Board of Directors on Real Earnings Management in Companies Listed on the Indonesia Stock Exchange Agustin, Greece; Karina, Ria
ACCOUNTABILITY Vol 10, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.36384.10.2.2021.%p

Abstract

This study aims to examine the effect of the characteristics of the audit and board of directors on real earnings management. In terms of limiting real earnings management by a company manager, there are characteristics of audit. Characteristics of the audit are the most important part in the structure of a company and government. An audit that works efficiently and well will generate positive corporate profits. This study uses data from all companies listed on the Indonesia Stock Exchange (IDX) which include annual reports from 2016 to 2020. Sampling of data was done by purposive sampling technique. This study combined the research object and one time dimension. This research was conducted using panel data regression test based on data that had been collected using SPSS and Eviews 10 software. The best model chosen for this research model was the Fixed Effect Model. The results showed that the characteristics of the audit and board of directors has no influence on the dependent variable real earnings management which could be seen from the probability value of the T test results. Meanwhile, the independent director has a significant positive on real earnings management.
ANALISIS PENGARUH KARAKTERISTIK DEWAN TERHADAP KESULITAN KEUANGAN PADA PERUSAHAAN DI INDONESIA Dian Ayu Listari; Ria Karina
JURNAL MANEKSI Vol 10, No 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.213 KB) | DOI: 10.31959/jm.v10i2.736

Abstract

This research generally aims to gain new knowledge and discoveries about the importance of the impact of good corporate governance on the board on financial difficulties to prevent bankruptcy of the company. The research was conducted using a purposive sampling method, with the object of research being companies that have been listed on the Indonesia Stock Exchange. The company must have a complete annual report from 2016 to 2020 and use the rupiah currency. The dependent variable in this study is financial difficulties followed by three independent variables, namely the size of the board of directors, the independence of the board and the activity of the board. There are also control variables in the study in the form of return on equity and solvency ratios. The results of this study indicate that there is a significant positive effect between the size of the board of directors and the company's financial difficulties, the independence of the board does not have a significant effect on financial difficulties and board activities have a significant positive effect on the dependent variable, namely financial difficulties. As the return on equity control variable has a significantly positive effect on financial difficulties, the solvency ratio does not have a significant effect on financial difficulties
Corporate governance and earnings management: Does gender matter? Ria Karina
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss2.art3

Abstract

This study aims to analyse the extent to which corporate governance is able to influence earnings management when moderated by the presence of woman in board of directors. Independent variables used in this study were board independence, board meeting, board size, managerial ownership, ownership concentration, institutional ownership, audit quality, and firm size. This study used the financial data from the companies that are registered in Indonesia Stock Exchange from 2015-2019. The total 1,749 data were tested using multiple linear regression analysis. The results show that board independence has significantly positive effect, while firm size have negatively significant effect on earnings management when the relationship is moderated by board gender diversity. The other variables do not show significant results. This study contributes to the provision of inputs to the literature development related to governance idea proposing that the woman factor in governance can be important for the company control. In addition, this study has the implication for companies to analyse good corporate governance and consider the role of woman in the company management.
THE ROLE OF GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT IN INDONESIA Ria Karina; M. Azza Alfarizi
JURNAL DIMENSI Vol 10, No 3 (2021): JURNAL DIMENSI (NOVEMBER 2021)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v10i3.2883

Abstract

This study aims to analyze the effect of implementing good corporate governance in controlling corporate earnings management in companies listed on the Indonesia Stock Exchange (IDX). Earnings management is the dependent variable in this study and the independent variables used in this study are the board of commissioner’s size, the independent board of commissioner’s size, the board of commissioner’s activity, of the audit committee size, the independent audit committee size and the audit firm size. The control variables in this study are audit quality, company size, leverage, and return on assets. This study involved 127 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 to 2017. The sample selection was carried out using the purposive sampling method. The data used in this study is financial data in annual reports published on www.idx.co.id. The results of this study have proved that the board of commissioner size, independent board of commissioners, audit committee size, audit committee independence and return on asset have significant positive influence on earnings management. Board of commissioner activity, audit firm size, and leverage are able to significantly influence earnings management negatively. Audit quality and company size were not proven to significantly influence earnings management.
PENGARUH EFEKTIVITAS KOMITE AUDIT, KUALITAS AUDIT DAN EFEKTIVITAS DEWAN DIREKSI TERHADAP MANAJEMEN LABA Ria Karina; Sufiana Sufiana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.514 KB) | DOI: 10.30871/jama.v4i1.1925

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas komite audit, kualitas audit, dan efektivitas dewan direksi terhadap praktik manajemen laba. Manajemen laba diukur dengan menggunakan nilai discretionary accrual. Variabel independen dalam penelitian ini adalah Komite Audit, Ukuran Komite Audit, Independensi Komite Audit, Keahlihan Komite Audit, Rapat Komite Audit, Skor Efektivitas Komite Audit, Reputasi Audit, Spesialisasi Audit, Masa Jabatan Audit, Ukuran Dewan Direksi, Independensi Dewan Direksi, Independensi Ketua Direksi, Rapat Dewan Direksi, Masa Jabatan CEO, Ukuran Perusahaan, Leverage, Oportunitas Pertumbuhan, Return on Asset, Konsentrasi Kepemilikan, dan Arus Kas Operasional. Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Metode pengambilan sampel menggunakan metode purposive sampling. Data penelitian diolah menggunakan aplikasi IBM SPSS. Hasil penelitian menunjukkan bawah reputasi audit, masa jabatan audit, arus kas operasional memiliki pengaruh signifikan negatif terhadap manajemen laba. Sedangkan ukuran perusahaan, oportunitas pertumbuhan, dan ROA memiliki pengaruh signifikan positif terhadap manajemen laba sesuai dengan hipotesis penelitian. Variabel terkait komite audit dan karakteristik dewan direksi tidak mendukung hipotesis sehingga kedua jenis variabel tersebut dinilai tidak mampu berperan dalam mengurangi manajemen laba di Indonesia.
PENERAPAN HAND SANITIZER DENGAN HANDLESS PUMP SYSTEM PADA KEDAI MAKANAN DI BATAM DI ERA NEW NORMAL Natalis Christian; Ria Karina; Iskandar Itan; Indo Dicaprio P; Raimon R Tampubolon; Rayden Vebrianto; Calvin Pang; M Ramanda Alim; Meirita Sitadewi; Melisa Putri Pane; Indah Novitasari; Vincent Sun
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1173

Abstract

During the Covid-19 pandemic, one of the main problems that concerned by both the government agencies and the public is the spread of the virus in crowded areas/locations through objects that are often touched by many people. One of the locations that is prone to the spread of the Covid-19 virus is a food restaurant that is crowded with customers. Transactions carried out by customers increase the risk of spreading the virus in the restaurant through door handles, tables, chairs, water taps, or even money. This research was conducted to reduce the risk of spreading the covid-19 virus by implementing a handless pump system on hand sanitizers. One location that applies the results of this research is Kedai Ramly which is located in Bengkong District, Batam Island. Driven by the owner's great sense of responsibility and empathy, the use of a handless pump system has been successfully implemented. The implementation shows satisfactory results as evidenced by the increasing customer trust in the hygiene standards applied at Kedai Ramly.
Pengembangan Dan Pemanfaatan Teknik Digital Marketing Sebagai Media Pemasaran Millenium Project Ria Karina; Jonathan Felix Andrianto; James Valentino; Novriyanti Novriyanti; Wesley Peterson; Steven Leonardo; Harsono Harsono; Erwin Erwin
National Conference for Community Service Project (NaCosPro) Vol 3 No 1 (2021): The 3rd National Conference of Community Service Project 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v3i1.5963

Abstract

Digital marketing adalah sebuah alternatif yang digunakan usaha mikro kecil menengah dengan dana promosi yang terbatas. Menggunakan media sosial seperti twitter, instagram, facebook dan situs web lainnya untuk menciptakan sebuah brand awareness. Penelitian ini bertujuan agar mitra penulis yaitu Millenium Project lebih mengenal tentang digital marketing dan mengetahui strategi maupun teknik yang cocok untuk menarik perhatian konsumen untuk membeli produk usaha. Permasalahan utama yang penulis temukan dalam mitra adalah rendahnya pengetahuan untuk mempromosikan brand usaha menggunakan digital marketing. Belum lagi menurunnya pendapatan dan penjualan mitra karena pandemi Covid-19. Metode yang penulis gunakan merupakan metode kualitatif melalui pelatihan digital marketing, dengan kuesioner umpan balik dan pemantauan hasil iklan yang diciptakan oleh mitra setelah dilaksanakannya pelatihan. Dari hasil pelaksanaan, penulis dapat menyimpulkan bahwa pelaksanaan kegiatan pelatihan digital marketing telah mencapai luaran yang di targetkan yaitu terjadinya peningkatan pemahaman mengenai digital marketing, dan juga strategi pemasaran yang awalnya kurang. Setelah pelatihan, mitra penulis mengetahui cara bagaimana menarik perhatian konsumen untuk membeli produk mitra penulis dengan membuat konten yang lebih menarik dibandingkan sebelumnya. Berdasarkan kegiatan PKM ini penulis merekomendasi agar diadakan kegiatan lain seperti kegiatan ini untuk mengembangkan UMKM kecil dan meningkatkan produk lokal agar dapat memiliki nilai saing. Penulis berharap hasil dari luaran yang telah dihasilkan dapat meningkatkan penjualan mitra dan mitra lebih mengerti dalam mempromosikan produknya di media sosial serta dapat bersaing dengan produk global
AKTUALISASI JATI DIRI BANGSA DALAM KESATUAN MENGHADAPI PANDEMI Ria Karina; Natalis Christian; Iskandar Itan; Marco Nicholas Alfredo Loho; Winton Tan; Jessica Jessica; Jesslin Jesslin; Valen Oktavianti; Stella Stella; Marcelina Victoria; Venny Chou; Nydia Salsabila Firdaus
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1208

Abstract

The COVID-19 pandemic has caused many negative effects on the economy of Indonesia. A number of citizens (regular workers) have lost their job, meaning they have lost their main source of income, which was the reason why the writer has chosen to do a distribution of food supplies to families in need, especially in Sub-district Nongsa Batam Island. In the process of making, there weren’t any unsolvable issues. The only issue that was considered a problem was asking for permission from the person-in-charge of the selected residence. The method of this activity is by fundraising, by posting in stories or feeds on Instagram.
Co-Authors Afrilyani, Ria Agustin, Greece Agustina, Ellen Andriany, Venny Angel Claudia Tissany Wijaya Annisya Taherah Arya Dita Calvin Pang Celine Te Christian, Natalis Christina Sabaria Br. Nadeak Cindy Saputri Cindy Tan Destiana Destiana Dian Ayu Listari Diana Rosmery edi edi Elbert Henokh Tanberius Ellen Agustina Erika Chen Erwin Erwin Fiqri Pramanda Giorgyna Giorgyna Grace Vaustine Handoko Karjantoro Harsono Harsono Hartono Hartono Hidayah, Yulias Indah Novitasari Indo Dicaprio P Iskandar Itan, Iskandar Ivone, Ivone Ivonne Adeline Jacky Lim James Valentino Jason Hirawan Jeksen Jeksen Jeksen, Jeksen Jessica Jessica Jesslin Jesslin Jonathan Felix Andrianto Ju Wenri Sinaga Jurnali, Teddy Karyn Karyn Katherine Oktaviani Yap Rui Qi Kian Ricardoegan Lasma Krisna Monika Sari Sirait Lestari, Factrisia Lina Lina M Mardianto M Ramanda Alim M. Azza Alfarizi Marcelina Victoria Marcia Santy Marco Nicholas Alfredo Loho Mardianto Mardianto Mardianto Mariska Ramadana Meirita Sitadewi Melisa Melisa Melisa Putri Pane Melita Melita, Melita Milenia Panca Wijaya Natasha Antonia Wisely Natassa Foo Novita Novita Novriyanti Novriyanti Nurul Istiqomah Nydia Salsabila Firdaus Osei Enoch Aboagye Padli Rahman Phang, Serena Putri Hana Khairunnisa Putri Utami Raimon R Tampubolon Rayden Vebrianto Reymon Yulianto Ricky Lim Riksen Sitorus Rina Rina Robin Wijaya Salma Rayani Rosniar Santy Santy Saphira Evani Septiany, Sheila Serly Angelica She Lee Susanti Shelsy Shelsy Shiwa, Yumy Siti Mahmudah Sri Wahyuni Stanley Lo Stella Stella Steven Leonardo Sufiana Sufiana Sumantri, Sumantri Susanti Susanti Tryen Lux Shandova Manalu Valen Oktavianti Valeria Vaustine, Khellyn Venny Chou Vincent Sun Vinco Vinco Vionita, Vinny Vivin, Vivin Wazir, Nurul Azirah Binti Mohd Wesley Peterson Willy Benyamin Ompusunggu Winson Winson Winton Tan Wisely, Natasha Antonia Yehezkiel Putra Galang