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Rofika '
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FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Sonya Mawariani Putri; Desmiyawati '; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The data used in this research are company listed in Bursa Efek Indonesia (BEI) in the year 2009-2012. The factors used on this research are KAP size, size of client companies, growth companies, FinancialDistress, and audit opinion. Sampling was purposive sampling method that produced 20 companies sample. Hypotesis testing on this research was done by the logistic regression analysis.The analysis showed that the type of KAP, size of client companies, and audit opinion significantly influence the possibility of change of KAP. Companies with KAP big 4 have a lower chance to experience changing of KAP than the company with the KAP non big 4. growth companies (as measured by total assets) and financial problems did not significantly influence the factors that influence the change of auditor in Indonesia.Keywords: Auditor Switching, KAP size, size of client companies, growth companies, Financial Distress, and audit opinion.
PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, IKLIM ORGANISASI, STRES KERJA DAN INSENTIF TERHADAP KINERJA ACCOUNT REPRESENTATIVE PADA KANTOR PELAYANAN PAJAK DI PROVINSI RIAU Wenny Risanti; Novita Indrawati; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study is to examine the influence of professionalism, organizational commitment, organizational climate, job stress and incentive to account representative performance at the tax service office in Riau. The population in this study are all account representatives that working at 8 the tax service office in Riau. The samples used with saturated sampling method or census. The data used are primary data collected through questionnaires. Questionnaires which can be processed a total of 110 questionnaires from 137 questionnaires distributed. The data were analyzed using multiple regression analysis and assisted with SPSS version 21. The variables were examined are the influence of professionalism, organizational commitment, organizational climate, job stress and incentive to account representative performance. The results of this study indicate that the professionalism, organizational commitment, job stress and incentive influence on the account representative performance. While the organizational climate has not influence the account representative performance. Overall, the professionalism, organizational commitment, organizational climate, job stress and the incentive influence on the account representative performance by 59.2%. While 40.8% are influenced by other variables that did not examined on this research.Keywords : Professionalism, Commitment, Climat, and Account Representative
PENGARUH PENEGAKAN PERATURAN, SISTEM KOMPENSASI, KETAATAN ATURAN AKUNTANSI DAN MORALITAS APARAT TERHADAP KECENDERUNGAN KECURANGAN AKUTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING SERTA PENGARUHNYA TERHADAP KINERJA INSTANSI PEMERINTAH (Stud Tiffany Pratiwi; Emrinaldi Nur Dp; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aimed to analyze the direct effect of rule enforcement, compensation system, compliance of accounting rules and morality of apparatus toward tendency of accounting fraud and the direct effect of rule enforcement, compensation system, compliance of accounting rules and morality of apparatus toward unethical behavior and indirect effect of rule enforcement, compensation system, compliance of accounting rules and morality of apparatus toward tendency of accounting fraud which is mediated by unethical behavior and the direct effect of tendency of accounting fraud toward perfomance of government agencies. This study was conducted at 27 departments in Pekanbaru with 75 respondents. The data were analyzed by using PLS (Partial Least Square) analysis technique, while the method of determining the sample is by using purposive sampling method. The result shows that rule enforcement and morality of apparatus have direct influence toward tendency of accounting fraud. Nonetheless, compensation system and compliance of accounting rules variable do not have influence toward tendency of accounting fraud. The influence of compensation system, compliance of accounting rules and morality of apparatus was significantly affecting the unetichal behavior, but rule enforcement variable does not have influence toward unethical behavior. The influence of compensation system, compliance of accounting rules and morality of apparatus was significantly affecting the tendency of accounting fraud through unethical behavior. But, rule enforcement does not have significantly affecting to tendency of accounting fraud through unethical behavior.Keywords: tendency of accounting fraud, unethical behavior and PLS (Partial Least Square)
PENGARUH PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA AUDITOR DI KAP SUMATERA) Rahmad Budi Raharjo; Kamaliah '; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This study was conducted to prove that the variable-vartiabel professionalism of auditors that is dedication to the profession, social obligations, independence, trust and professional relationships among members peofesi antas are either partially or simultaneously affect the level of materiality of the independent auditor's report. Then the population of this study is the auditors who work in accounting firms in Sumatra. Samples were taken by 19 KAP adal believe Padang in Sumatra, Pekanbaru and Medan. Samples taken are auditors who worked on the KAP. The method used in the selection of the sample is purposive sampling. In this study include the auditor follows the hierarchy based on the level of the internship, the staff junior / senior, supervisor / manager and partner.Analysis of the data in this study using multiple linear regression statistical methods, namely statistical methods aimed at testing between more than one independent variable on the dependent variable. Hypothesis testing is used first to fifth hipotesais t test. Where the test aimed to see the effect of independent variables (independent variables) on the dependent variable (the dependent variable) partially. While hypothesis testing is used to test six F. This test aims to see the effect of independent variables simultaneously (simultaneously) on the dependent variable.Based on the research results, it was concluded that that the devotion to the profession, social obligations and independence has no significant effect partially terdapap materiality level audit reports, while belief in the profession and variables with fellow members of the profession have a significant influence on the level of materiality secrara partial audit report. Furthermore, this study also shows that all the independent variables (devotion to the profession, social obligations, independence, confidence profession relationships with fellow colleagues) jointly influence the dependent variable (the level of materiality).Keywords: Level of Materiality, Auditor Professionalism
PENGARUH MORALITAS INDIVIDU, PENEGAKAN HUKUM, KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Kampar ) Diyah Fitri Yulianti; Emrinaldi Nur DP; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The tendency of accounting fraud has grown in many countries, including in Indonesia. The purpose of this study is to analyze the direct effect of individual morality, law enforcement, distributive justice and procedural justice to tendency of accounting fraud and indirect effect of individual morality, law enforcement, distributive justice and procedural justice to tendency of accounting fraud with unethical behavior as intervening variable. Samples in this study are 18 departements in Kampar with 64 respondents. The data were analyzed by using PLS analysis technique (Partial Least Square). The result shows that individual morality and distributive justice have direct influence toward tendency of accounting fraud. But, law enforcement and procedural justice do not have influence toward tendency of accounting fraud. The result for indirect effect show that law enforcement, distributive justice and procedural justice have significant influence to tendency of accounting fraud through unethical behavior. But, individual morality does not have significant influence to tendency of accounting fraud through unethical behavior.Keywords: tendency of accounting fraud, unethical behavior and PLS (Partial Least Square)
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Noni Oktafiana; Taufeni Taufik; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Penelitian ini menguji Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Leverage, Umur listing Perusahaan, Reputasi Auditor, dan Ukuran Dewan Komisaris Terhadap Ketepatan Waktu Corporate Internet Reporting. Populasi dalam penelitian ini adalah perusahaa manufaktur yag listing di BEI pada tahun 2011. Teknik pemilihan sampel adalah purposive sampling. Dari 187 perusahaan, terdapat 54 perusahaan yang memenuhi kriteria. Hasil penelitian menunjukkan bahwa variabel Ukuran Perusahaan, Umur listing Perusahaan, dan Reputasi Auditor sebesar 0.037; 0.036; 0.036 < 0.05 yaitu menunjukkan bahwa memiliki pengaruh signifikan terhadap Ketepatan Waktu Corporate Internet Reporting. Sedangkan variabel Profitabilitas, Likuiditas, Leverage, dan Ukuran Dewan komisaris menunjukkan hasil sebesar 0.915; 0.464; 0.981; 0.728 > 0.05 menunjukkan bahwa tidak memiliki pengaruh signifikan terhadap Ketepatan Waktu Corporate Internet Reporting. Kemampuan variabel independen menerangkan Ketepatan Waktu Corporate Internet Reporting sebesar 35.5% sedangkan sisanya 64.5% dipengaruhi oleh faktor-faktor lain seperti Penerbitan saham, Kepemilikan Publik, Tipe Industri, Foreign Listing, dan Role Duality.Kata kunci : Ukuran Perusahaan, Profitabilitas, Likuiditas, Leverage, Umur listing Perusahaan, Reputasi Auditor, Ukuran Dewan Komisaris Dan Ketepatan Waktu Corporate Internet Reporting
PENGARUH LINGKUNGAN KERJA, STRUKTUR ORGANISASI, KEPEMIMPINAN ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP STRES KERJA BAGIAN KEUANGAN PEMERINTAH (Studi Empiris pada Pegawai Bagian Keuangan di Lingkungan Pemerintah Daerah Kabupaten Indragiri Hulu) Lucy Ayuna Putri; Azwir Nasir; Rofika &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to determine and obtain empirical evidence whether the work environment, organizational structure, organizational leadership and organizational commitment affect the level of stress. The population in this study were all employees of the finance department of local government Indragiri Hulu district, amounting to 75 people. Selection of the samples in this study using a non-probability sampling method with the type of purposive sampling method sampling technique with certain considerations. Purposive sampling method in this study carried out later restricted to samples that have certain criteria in order to obtain a sample of 63 people. The analysis of data using multiple regression. From the research, we concluded that the work environment, organizational structure, organizational leadership and organizational commitment significantly positive effect on job stress. Further views seen from the determination of test where Adj. R2 of 0.709 or 70.9% indicate that working environment, organizational structure, organizational leadership and organizational commitment affect employee stress. While the remaining 29.1% is influenced by other variables.Keywords: Work Environment, Organizational Structure, Organizational Leadership, Organizational Commitment and Job Stress.
PENGARUH SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI, PENGAWASAN KEUANGAN DAERAH DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SOLOK SELATAN Anggreini Permata Sari; Yuneita Anisma; Rofika &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The research was aimed to test the influence human resource, comitmen organization, information technology utilization, local financial monitoring, and accounting intern control to reliability of financial reporting Solok Selatan regency. This research is motivated by the fact that the government financial reporting should provide information on reliable and timely in assessing accountability and decision making of various parties. All variables in this research were measured using a likert scale.The data in this study is the primary data obtained from questionnaires distributed directly to the respondents.Data collected from 57 respondents who are working at financial reporting staff in SKPD of Solok Selatan regency. The collected data was processed using SPSS 23 version with multiple linier regression. The results of research is showed that human resources, comitmen organization, utilization of technology, local financial monitoring, and internal accounting control influence to the reliability of financial reporting in Solok Selatan regency.Based on the calculation of the coefficient of determination (R2) obtained a value of 0,535. This shows that the influence of the independent variables in the dependent 53,5% and the remaining 46,5% influenced by other variables.Keywords : Human resource , comitmen organization, information technology utilization, local financial monitoring, and reliability financial
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPRITUAL DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Hayatul Khairat; Yunieta Anisma; Rofika &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The aims of this study is to determine: 1. impact of emotional intelligent on auditor’s performance 2. impact of intellectual intelligent on auditor’s performance 3. impact of spiritual intelligent on auditor’s performance 4. impact of organizational commiment on auditor’s performance. This study was classified as causative study. The Population of this study were auditors on CPA firm.The sample are auditors on CPA firm in Padang, Pekanbar and Batam. The collection technique of this study was the technique of survey by distributing queationnaires directly to each auditors on CPA firm. Studies show that: 1. emotional intelligent had a significant positive impact on auditor performance 2. intellectual intelligence had a significant positive impact on auditor performance 3. spiritual intelligence had a significant positive impact on auditor performance. 4. Organizational commitment had a significant positive impact on auditor performance. 1. Sample of this study was limited to the auditors on CPA firm in Padang, Pekanbar and Batam. The result might be different if the sample were expanded. 2. the auditors on CPA firm should always pay attention to improve balance between emotional, intellectual, spiritual intelligence and also proffesional ethics to achieve more maximum performance.Keywords: auditors, emotional, intellectual, spiritual, organizational and commiment
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK ORANG PRIBADI YANG BERWIRAUSAHA DENGAN LINGKUNGAN DAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI (Studi Empiris pada Wajib Pajak Orang Pribadi yang Berwirausaha Terdaftar di KPP Pratama Bangkinang) Vavia Yunasih; Emrinaldi Nur DP; Rofika &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The reseach was conducted with a purpose of analyzing the direct effect that directly influence adherence to pay tax, which are motivation, level of education and perception of personal financial situation on the private enterpreneurship with the environment and risk preferences as the moderating variabel.This research was done in the Primary Tax Office Bangkinang with 100 respondents. The collecting sample method used was convenience sampling.The analyticalmethods that was used in this research is helped by of sofware Smart PLS. The result was concluded that the motivation, level of education and perception of personal financial situation have a direct impact on compliance of paying taxes. Environment variable moderated the relationship between motivation, level ofeducation and perception of personal financial situation with adherence to pay taxes and risk preference moderated the relationship between motivation and level of education with adherence to pay taxes. Nontheless risk preference did notinfluence the relationship between perception of personal financial situation with adherence to pay taxes.Keywords: adherence to pay taxes, motivation, perception of personal financial situation, environment and risk preference.
Co-Authors Anggreini Permata Sari Azwir Nasir Desmiyawati &#039; Diyah Fitri Yulianti EMRINALDI NUR DP Hayatul Khairat Heni Yusnita Kamaliah &#039; Khoirunnisa Alviyani Lucy Ayuna Putri Noni Oktafiana Novita Indrawati Rahmad Budi Raharjo Raja Adri Satriawan Surya Rora Aprilia Sonya Mawariani Putri Taufeni Taufik Tiffany Pratiwi Vavia Yunasih Wenny Risanti Yessi Mutia Basri Yuneita Anisma Yunieta Anisma