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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Kajian Akuntansi VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi
Rofika Rofika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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PENGARUH SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI DAN BUDAYA ORGANISASI TERHADAP IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Empiris pada Satuan Kerja Daerah (SKPD) di Kota Pekanbaru) Zuria Alhafziani; Yessi Mutia; Rofika Rofika
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 issuance of Government Regulation 71 Year 2010 concern the Government Accounting Standards (SAP) accrual-based and Regulation of the Minister of the Interior of the Republic Indonesia (Permendagri) 64 Year 2013 required the regional government included Pekanbaru to implement accrualbased financial statements started in 2015. The purpose of this study was to determine the influence of human resources, information technology and organizational culture on the implementation of government accounting standards accrual based in regional government. The object of this study is SKPD in Pekanbaru City. The data used is primary data obtained from distributed questionnaires to respondents were selected by purposive sampling technique. The reason and consideration that respondent in this study included employees who participate and determine the extent of accrual based accounting is applied in regional government. Data analysis methods used in this study is the multiple linear regression analysis by SPSS 17.0. The results of the road map study indicated that variable the human resources, information technology and organizational culture influence on the implementation of government accounting standards accrual based in regional government. Keywords : government accounting standards, accrual based, implementation, human resources, information technology, organizational culture, PP No.71 Tahun 2010, Permendagri No.64 Tahun 2013
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, KEPEMILIKAN MAYORITAS, DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (studi empiris pada perusahaan pertambangan dan pertanian yang terdaftar di BEI tahun 2014-2016) Rafiqah Ratu; Nasrizal Nasrizal; Rofika Rofika
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 is aims to analyze and provide empirical evidence of the influence of corporate social responsibility, leverage, majority ownership and corporate governance of tax aggressiveness. The population is used to mining and agricultural companies listed on the Indonesian stock exchanges for the period 2014-2016. The sampling method is purposive sampling with result of selection of 45 data. Data analysis is used by multiple linear regression. For analysis the hypothesis of these variabel is using SPSS 22. The results of this study proves corporate social responsibility does not affect the aggressiveness of taxes with a significant value of 0.124 and tcount 1.570 ttable 2,021. Majority ownership has no effect on tax aggressiveness with significant value 0.807 and tcount 0.242 ttable 2,021. Coefficient of determination on this research is 0,349 that means 34,9% influence of tax aggressiveness explained by variable of corporate social responsibility, leverage, majority ownership and corporate governance. The remaining 65.1% is explained by other variables.Keyword : Corporate Social Responsibility, Leverage, Majority ownership, Corporate Governance and Tax Aggressiveness.
PENGARUH PENGALAMAN AUDIT, INDEPENDENSI, BEBAN KERJA, TIPE KEPRIBADIAN DAN SKEPTISME PROFESIONAL AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris pada KAP di Kota pekanbaru, Padang dan Medan) Indah Novita; Emrinaldi Nur DP; Rofika Rofika
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 study examines the factors that influence of audit experience,independence, workload, types of personality and professional skepticism auditorto Fraud Detection Ability of Auditors at Accounting Public Office in Pekanbaru,Padang and Medan. Respondents in this study is the auditor who works for thepublic accounting firms in Pekanbaru, Padang and Medan. The data collection isdone by distributing questionnaires directly to the auditor about 136 copies andonly 90 were returned. The sampling method is by using purposive sampling,while data processing using SPSS as software for data processing. Results of theresearch show that audit experience, independence, workload, types ofpersonality and professional skepticism auditor have a significant effect onchanges in value of the Fraud Detection Ability of Auditors. The modeldetermination coefficient is 0.873. It means that 87.3% changes in the value of theindependent variable audit experience, independence, workload, type s ofpersonality and professional skepticism auditor affect the dependent variables theauditor's ability to detect fraud. The remaining 12.7% changes in dependentvalues are influenced by other variables not in the model. Partially the auditexperience, independence, workload, personality type and professional skepticismof the auditor influence the auditor's ability to detect fraud.Keywords : audit experience, independence, workload, types of personality,professional skepticism auditor, Fraud Detection Ability of Auditor
PENGARUH ROLE STESSOR, SELF-EFFICACY, SENSITIVITAS ETIKA PROFESI DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUOTIENT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Auditor Kantor Akuntan Publik di Padang, Pekanbaru dan Batam) Arfiah Ismail Arfiah Ismail; Yuneita Anisma Anisma; Rofika Rofika
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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his research aimed to determine the effect of role stressor, selfefficacy,sensitivityprofessional ethicand organization commitment toauditors performance with the emotional quotient as moderating variable to public accountant office in Padang, Pekanbaru and Batam. This study useda primary data was collected by questionnaire distribution to auditors. Sample was determined by purposive sampling amounted to 60 auditors. Data was collected by using a purposive sampling.After the data was collected, the data was analyzed by using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. Then the regression analysis was used to test the relationship between the variables above. On the model one, the result of this research indicate that role conflict, role ambiguity, self-efficacy, sensitivity professional ethic and organization commitment had a positive effect and significant on auditors performance. On the model two, the moderating of emotional quotientto had a positive effect and significant between role conflict, self-efficacy, sensitivity professional ethic, organization commitment on auditors performance. But, the moderating of emotional quotient had a negative effect and not significant between role ambiguity on performance auditors.Keywords: Role Conflict, Role Ambiguity, Self-Efficacy, Sensitivity Professional Ethic, Organization Commitment, Performance Auditors, Emotional Quotient.
PENGARUH GOOD CORPORATE GOVERNANCE, RASIO LIKUIDITAS, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018) Angelicha Marsha Dewi; Silfi Alfiati; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the influence of good corporate governance, liquidity ratio and sales growth on financial distress. The mechanism of good corporate governance in this study include the number of boards of directors, proportion of independent board of commissioners, managerial ownership, and institutional ownership. The population taken in this study is a manufacturing company listed in the Indonesia Stock Exchange in the year 2016 to 2018. The data used in this study is secondary data, namely the Annual Financial Report. From the population obtained the total of samples of 37 companies which experiencing financial distress samples for 3 years. Data obtained by using purposive sampling method and the financial distress measured by using Altman Z-Score (1968). This study uses multiple regression analysis and was carried out using of the SPSS program ver. 25.0. The results of this study show that (1) the number of boards of directors affects financial distress, (2) proportion of independent board of commissioners affects financial distress, (3) managerial ownership affects financial distress, (4) institutional ownership affects financial distress, (5) liquidity ratio affects financial distress, (6) and sales growth affects financial distress.Keywords: The Number of Boards of Directors, Proportion of Independent Board of Commissioners, Manajerial Ownership, Institutional Ownership, Liquidity Ratio, Sales Growth. Financial Distress.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Pasaman Bara Suci Rahmadani; Kamaliah Kamaliah; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The research aimed to know the influence human resources competence, implementation of local financial accounting system,the use of information technology and the internal control system that affect the quality of local government financial reports. The population of this research is accounting/financial division in SKPD Kabupaten Pasaman Barat and each SKPD 3 respondent. This research used purposive sampling method to taking the sample. The method of collecting the data is using questioner and literature studi. Data collecting the analisysis used multiple regression testing t with the aid SPSS software. The result of research indicated that human resources competence, implementation of local financial accounting, used of information technology, and internal control system have an effect to quality of local government financial reporting. For the government agency can be improved the quality of credibility of financial organizing with utilization of human resources competence, implementation of local financial accounting, information technology be optimum and internal control systemdesign availiability which are produce financial region government reported is quality.Keywords: competence, local financial accounting, information technology, internal control, and government
PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015) Irfan Fajar Anjasmoro; Enni avitri; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the influence of good corporate governance, financial performance, and firm size on financial distress. The mechanism of good corporate governance in this study include the managerial ownership, institutional ownership, number of boards of directors, and proportion of independent board of commissioners, meanwhile the financial performance in this study are profitability and liquidity. The population taken in this study is a manufacturing company listed in the Indonesia Stock Exchange in the year 2012 to 2015 which amounted to 427 companies. From the population obtained the total of samples of 67 companies which experiencing financial distress. Data obtained by using purposive sampling method and the financial distress measured by using Altman Z-Score (1968). This study uses multiple regression analysis. The results of this study show that (1) managerial ownership had no effect on financial distress, (2) institutional ownership had negative effect on financial distress, (3) the number of boards of directors had no effect on financial distress, (4) proportion of independent board of commissioners had no effect on financial distress, (5) profitability had negative effect on financial distress, (6) liquidity had no effect on financial distress, and (7) firm size had negative effect on financial distress.Keyword : managerial ownership, institusional ownership, number of boards of directors, proportion of independent board of commissioners, profitability, liquidity, firm size, and financial distress.
PENGARUH STRATEGI CUSTOMIZATION TERHADAP KINERJA PERUSAHAAN MELALUI PENGGUNAAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN (Studi Empiris pada Perusahaan Manufaktur di Provinsi Riau) Edwin Setiawan; Desmiyawati Desmiyawati; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This study aimed to examine the effect of Customization Strategy to Firm Performance Characteristics of through the use of Information Systems Management Accounting in a manufacturing company in Riau Province. The population used in this study is a manufacturing company that originates in theCentral Bureau of Statistics of the Republic of Indonesia Representative Riau Province (BPS Indonesia Riau Province) as many as 32 companies. Sampling was done by using purposive sampling method, ie a total of 32 manufacturing companies that have registered. Data analysis was performed using a hypothesis test with the help of Partial Least Square (PLS) version 2.0 m3 with a value of tstatistics generated from PLS output compared with the value of the t-table, an estimate of output PLS latent variables that are linear aggregates of indicators with a significance level of 0.05 or 5%. The result shows (1) customization strategy does not affect company performance, (2) customization strategy has positif (+) influence on usefulness of broad scope management accounting systeminformation characteristic, (3) the usefulness of broad scope management accounting system information characteristic has positif (+) impact to company performance, (4) customization strategy has positif (+) affects company performance through the usefulness of broad scope management accountingsystem information characteristic.Keywords : Customization Strategy, Firm Performance, and Broadscope.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL TERHADAP BELANJA MODAL (Studi Empiris Pada Pemerintah Kabupaten / Kota Di Provinsi Sumatera Barat Periode 2011 - 2014) Said Ridho Fadillah; Enni Savitri; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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This research aims to test empirically the influence of Local Revenue, General Allocation Funds, Special Allocation Funds, and the Revenue Sharing Funds to Capital Expenditures. The population used in this study is the Regional Government of West Sumatra Province. With 12 districts / municipal being sampled. The sampling technique is Purposive Sampling. Data collection was carried out from the Local Budget (APBD) Realization Report from 2011 to 2014, obtained from the Directorate General of Fiscal Balance of Regional Government. The method of analysis in this study using multiple linear regression method with SPSS version 21. The results of this study prove that the local revenue has no effect on capital expenditure, this is because PAD is more widely used to finance routine / operational expenditure. General allocation funds have no effect on capital expenditures, because DAU is a block grant whose use is handed over to regions in accordance with local priorities and needs. Special allocation funds have a positive effect on capital expenditure, because DAK is specific purpose grant in accordance with national priorities. Revenue-sharing funds have a positive effect on capital expenditure, because DBH is used for the development of regional facilities and infrastructure.Keyword : Local Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Capital Expenditure
PERAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI TERHADAP HUBUNGAN FRAUD DIAMOND DAN PENDETEKSIAN FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Meliana Sugita; Edfan Darlis; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this study is to determine the role of the audit committee in moderating the fraud diamond relationship to the detection of financial statements fraud. This research uses financial targets, ineffective monitoring, change in auditors and change in director in perspective of fraud diamond as independent variable. Dependent variable in this research is financial statement fraud and audit committee as moderation variable. Samples used in this study are 91 manufactured companies that listed in Indonesia Stock Exchange during the period 2014-2016. The types of data used are secondary data, in the form of annual reports of companies listed on the IDX during the period 2014-2016. The sample is determined by using purposive sampling method. Analysis of data is carried out using moderate regression analysis with the aid of SPSS version 21 computer program.The result of hypothesis testing showed that audit committee is able to moderate the relationship of financial targets and ineffective monitoring toward financial statement fraud. However, the audit committee is not able to moderate the relationship of change in auditor and the change in director toward financial statement fraud.Keywords: Financial Statement Fraud, Financial Targets, Ineffective Monitoring, Change in Auditor, Change in Director,and Audit Committee.
Co-Authors Agausto Saputra Agusti Restu Angelicha Marsha Dewi Arfiah Ismail Arfiah Ismail Azlina Nur Desmiyawati Desmiyawati Edfan Darlis EMRINALDI NUR DP Enni avitri Enni Savitri Eva Marnita I Gusti Wayan Murjana Yasa I Ketut Suada Indah Novita Irfan Fajar Anjasmoro Joshua Joshua Kamaliah Kamaliah M. Rasuli Meliana Sugita Nasrizal Nasrizal Purba Menrokis Rafiqah Ratu Raja Adri Satriawan Surya Ramsiah Ramsiah Rasuli M Said Ridho Fadillah Sari Mayang Nurika Sari Pebriana Riska Silfi Alfiati Siti Iswahyuni Titi Desti Marianti Vini Zenita Yesi Mutia Basri Yesi Mutia Basri Yessi Mutia Yuneita Anisma Anisma Zuria Alhafziani