Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
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
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
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
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
PENGARUH EFEKTIFITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, MORALITAS INDIVIDU DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD Kabupaten Pasaman Barat) Eva Marnita; Desmiyawati Desmiyawati; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the effectiveness of internal control, Information asymmetry, individual morality, and compensation compatibility on accounting fraud tendency. The population on this research was SKPD at Pasaman Barat regency. This research is using purposive sampling method. Total respondents which is used in this research are 88 respondents (84,65%). The data of this research using primary data directly through a questionnaire and analyzed using SPSS (Statistical Product and Service Solution) version 21. The data were analyzed to test the hypothesis using multiple linear regression analysis. The results showed that the effectiveness of internal control, information asymmetry, individual morality and compensation compatibility influence to accounting fraud tendency. All of the independent variables jointly influence dependent variables as much as 72,6%, while 27,4% is influenced by other unclear variable.Keywords : Accounting Fraud Tendency, Effectiveness of Internal Control, Information Asymmetry, Individual Morality, and Compensation Compatibility
PENGARUH PENGALAMAN, TAAT TERHADAP STANDAR HUKUM, REPUTASI, INDEPENDENSI DAN KOMITMEN YANG KUAT TERHADAP KEPUASAN KLIEN KANTOR AKUNTAN PUBLIK (Studi Empiris pada Perusahaan Industri Keuangan Non Bank di Pekanbaru yang tercatat di Otoritas Jasa Keuangan) Sari Pebriana Riska; Rasuli M; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the influence of experience,observing on legal standards, reputation, independence and a strong commitmentto client satisfaction. The population in this study are company leaders andfinancial managers who work for non-bank financial industry companies inPekanbaru which are listed in the Financial Services Authority (OJK). This studyuses a survey method. The total respondents used in this study were 46respondents (57.5%). The analysis method is the Multiple Regression methodusing SPSS (Stastical Product and Service Solutions) version 22. The results ofthis study show experience, adhere to the HK standards, independence and strongcommitment affect client satisfaction. The coefficient of determination in thisstudy was 86.4%. The four independent variables together influence thedependent variable by 86.4%, while 13.6% is influenced by other obscurevariables.Keywords : Influence Of Experience, Observing On Legal Standards,Reputation, Independence, Strong Commitments And ClientSatisfaction.
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Siti Iswahyuni; Enni Savitri; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence on the influence of profitability, corporate growth, managerial ownership, leverage, liquidity, and firm size against dividend policy (Empirical Studies In Mining and Agriculture companies listed in Indonesia Stock Exchange Year 2013-2016). This research uses purposive sampling technique where this research take data of mining and agriculture company that listed in Indonesia Stock Exchange (BEI) in year 2013- 2016. The population of this research is as many as 59 companies with selected samples of the population based on the research criteria that is as many as 10 companies sampled. The analysis technique used is multiple regression analysis using SPSS for windows version 23. The result of this research indicates that managerial ownership influence to dividend policy at P <0,05 (P = 0,001), Leverage influence to dividend policy at P <0,05 (P = 0,041), and Liquidity influence to dividend policy at P <0 , 05 (P = 0.007). Meanwhile, profitability does not affect dividend policy at P> 0,05 (P = 0,297). Growth growth does not affect dividend policy at P> 0,05 (P = 0,173) and firm size does not affect dividend policy at P> 0 , 05 (P = 0.633). Adjustd R square shows the value of 0.324. This indicates that 32.4% profitability, firm growth, managerial ownership, leverage, liquidity, and firm size are influenced by the determinant variables in the model while the remaining 67.6% is explained by other variables not included in the research model.Keywords : Profitability, Corporate Growth, Managerial Ownership, Leverage, Liquidity, Company Size, Dividend Policy
PENGARUH CAPITAL INTENCITY RATIO, FREE CASH FLOW, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2017 Sari Mayang Nurika; Rasuli M; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine the effect of capital intensityratio, free cash flow, leverage, firm size, institutional ownership, and managerialownership on earnings management. The population in this study aremanufacturing companies listed on the Stock Exchange during the period 2014-2017. The test tool used in this study is multiple regression using SPSS version25.Samples are used by purposive sampling method. The data used are secondarydata collected through the Indonesia Stock Exchange website. Companies thatmeet the sample criteria are 25 companies from 135 companies listed on the IDX.The variables studied were the effect of capital intensity ratio, free cash flow,leverage, firm size, institutional ownership, and managerial ownership to accountfor earnings management. The results of this study indicate that capital intencityratio, free cash flow, leverage, firm size have a significant effect on earningsmanagement.Whereas institutional ownership and managerial ownership do notaffect earnings management. Overall, capital intensity ratio, free cash flow,leverage, company size, institutional ownership, and managerial ownership ofearnings management amounted to 43.8%. While the remaining 56.2% isinfluenced by other variables not examined in this study.Keywords : Capital Intensity Ratio, Free Cash Flow, Leverage, Company Size,Institutional Ownership, and Managerial Ownership, and EarningManagement.
PENGARUH PROFITABILITAS, LEVERAGE, INVESTMENT OPPORTUNITY DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG LISTED TAHUN 2013-2015 Ramsiah Ramsiah; M Rasuli; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effect of profitability, leverage (financial risk), investment opportunity, and dividend payout ratio to corporate value. This study uses secondary data r in the form of annual financial statements and annual report (annual report) of manufacturing companies that go public in Indonesia Stock Exchange and the period 2013-2015. The research population is 142 companies, but based on criteria that have only 33 companies that meet the criteria. The sample technique used in this research is purposive sampling method. The method used to analyze the variables in this study using multiple linear regression with the help of SPSS for windows program.Based on the results of research variable independent influence on dependent variable of 24% while the remaining 76% explained by other variables outside the variables used. This means, the independent variable used is not appropriate because it can not explain more than 50% of the dependent variable.Keywords :Profitability, Leverage, Investment Opportunity And Dividend Payout Ratio, Value Of Companies
PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Agausto Saputra; Raja Adri Satriawan Surya; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the goals of the company is founded is to maximize the firm value which is reflected in the share price of the company. Some varibel that affect the firm value has been investigated by researchers before.This research aims to empirically examines and analyze the influence of the company policy which consists of debt policy, profitability, company size, and managerial ownership to firm value. The research population is all mining and agriculture companies listed in Indonesia Stock Exchange period 2013-2016. The sample of research is selected based on purposive sampling method based on some criterias. Based on the criterias obtained 17 companies selected to be sampled. While the number of observations of 68 observations. The analysis technique used multiple linear regression analysis using SPSS ver. 20 computer program. The results of this study indicate that debt policy influence to firm value with significance value 0,034 (<0,05), profitability has no effect to firm value with a significance value of 0.358 (> 0.05), company size influence to firm value with significance value 0,042 (<0,05), and managerial ownership influence to firm value with significance value 0,000 (<0,05).Keywords : Debt Policy, Profitability, Company Size, Managerial Ownership, Firm Value
Tekanan Eksternal, Faktor Politik, Pengendalian Internal Dan Gaya Kepemimpinan Dalam Meningkatkan Transparansi Pelaporan Keuangan Pemerintah Daerah Yesi Mutia Basri; Vini Zenita; Rofika Rofika
Kajian Akuntansi Volume 22, No. 1, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i1.6954

Abstract

This study aims to test and prove whether external pressures, political factors, internal control and leadership styles have an influence on financial reporting of local government transparency. This research was conducted in OPD Siak district. The total population was 33 DPOs, all DPOs were sampled. The data used are primary data with a questionnaire as an instrument. Purposive sampling as a sampling method. The number of samples is 99 respondents. Respondents in this study were selected with several criteria, namely: (1) echelon II, III, IV officials who work in the Siak Regency government, (2) have a minimum work experience of 1 year, (3) financial employees who have worked for at least 1 year , because it is considered that they have experience and already know the developments in the OPD in Siak Regency. Multiple linear regression as a data analysis technique and assisted by SPSS ver.20.0 for windows. The results prove that the political factors, internal control and leadership style variables have a positive effect on financial reporting transparency. The external pressure variable has a negative effect on financial reporting transparency. The results of this study are useful for developing insights and providing in-depth understanding relating to financial reporting transparency influenced by external pressures, political factors, internal control, and leadership styles. It is also hoped that it can become a reference material for comparison information for other studies that wish to discuss this issue, and it is hoped that it will become an alternative for the government in evaluating the transparency of financial reporting, especially local governments in Siak Regency. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSIAPAN IMPLEMENTASI PP NOMOR 12 TAHUN 2019 DI KOTA PEKANBARU Joshua Joshua; Azlina Nur; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of human resource competence, organizational commitment, information technology, availability of infrastructure and the availability of incentives on the preparation for the implementation of PP number 12 of 2019 in Pekanbaru City. The population in this study were all Regional Apparatus Organizations in Pekanbaru City, amounting to 45 OPD. The sampling method used in this study was saturated samples. The data source of this research is primary data using a research instrument in the form of a questionnaire distributed to 180 respondents. The data analysis technique used in this research is descriptive statistics and multiple linear regression analysis. The results of this study indicate that human resource competence, organizational commitment, information technology, availability of infrastructure and availability of incentives affect the preparation for the implementation of PP number 12 of 2019.Keywords: Human Resources Competence, Organizational Commitment, Information Technology, Incentive Availability, Infrastructure Availability, Implementation of Government Regulation Number 12 of 2019
PENGARUH PENYAJIAN LAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH ( Studi Empiris Pada OPD Pemerintah Kota Pematangsiantar) Purba Menrokis; Agusti Restu; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of the presentation of financial statements, internal control systems and accessibility of financial reports on the accountability of regional financial management. The population of this research is 23 opd in Pematangsiantar city government. The sampling technique used in this research is purposive sampling. The data were processed using SPSS version 25 and analyzed using multiple linear regression analysis. The dependent variable in this study is the accountability of regional financial management. The independent variables used in this study are the presentation of financial statements, the internal control system and the accessibility of financial statements. The results of this study indicate that the presentation of financial statements affects the accountability of regional financial management at a significance level of 0.001 < 0.05, the internal control system affects the accountability of regional financial management at a significance level of 0.000 < 0.05, the accessibility of financial statements affects the accountability of regional financial management. at a significance level of 0.006 < 0.05.Keywords : the effect of financial statement presentation, internal control system, accessibility of financial reports and accountability of regional financial management.
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