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Anugerah Rita
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Economics, Econometrics & Finance

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PENGARUH PROFESIONALISME, KOMPETENSI, PENGALAMAN AUDITOR SERTA ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru dan Batam) Septiani Muthiah; Anugerah Rita; Susilatri Susilatri
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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The purpose of this study is to examine the influence professionalism,competence, and experience of auditor and professional ethics on the materialitylevel judgment. The population of this study are auditors who worked on thePublic Accounting Firms (KAP) and listed on the Directory Indonesian Instituteof Certified Public Accountants (IAPI) 2018 in Pekanbaru and Batam. Thesamples of the study are all firms were selected by purposive sampling method.Based on the criteria, 45 auditor’s who worked on 14 KAP were chosen as thesamples of this study. This study used multiple linear regression analysis to testwhether the independent variables affect the dependent variable. Data analysisfor hypothesis test was done with Statistical Package for the Social Sciences(SPSS) ver. 24. Results of regression testing (t-test) showed that theprofessionalism, competence, experience of auditor, and professional ethicsrespectively have a significant effect on the materiality level judgment on PublicAccounting Firm (KAP) in Pekanbaru and Batam. The result of Adjusted RSquare (R2) of 0,781 gives the sense that the rate of 78,1% materialityconsiderations can be explained by the professionalism, competence, experienceof auditor and professional ethics while 21,9% can be explained by othervariables.Keywords : Professionalism, Competence, Experience, Professional Ethics andMateriality level Judgment
ENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGET, NATURE OF INDUSTRY, AUDIT OPINION DAN CHANGE OF DIRECTORS TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD DIAMOND (Studi empiris pada seluruh Perusahaan yang terdaftar di Bursa Efek Indonesia kecuali sektor Perbankan tahun 2014-2016) Putri Vianggi Dea; Anugerah Rita; A Azhar Al
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 research aims to obtain empirical evidence about the effectiveness ofthe fraud diamond in detecting financial statement fraud. This research analyzesthe influence of variable pressure proxied by financial stability, external pressure,financial targets, the opportunity proxied bynature of industry, razionalizationproxied by audit opinion, and the capability to replace any directors proxiesagainst financial statements fraudulent. The sample was a total of 173 of allCompanies listed on the Indonesia Stock Exchange except the Banking sector in2014-2016. The method of determining the sample uses a purposive samplingmethod with certain criteria. Data analysis technicques in this study used multiplelinier regression and classic asumption test which include normality test,multicolonearity, heteroscedasticity, and autocorrelation. The hypothesis wastested using t – statistic and use SPSS version 17.0 as the software for processingthe data. From the test results, there are four variables of financial stability are:Financial Stability, External Pressure, Audit Opinion, and Change Of Directors.Meanwhile, Financial Target and Nature of Industry has no significant impacton financial statement fraud.Keyword : Financial Stability, External Pressure, Financial Target, Nature ofIndustry, Audit Opinion, Change Of Directors, Financial StatementFraud, Fraud Diamond
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO Lokaputra Michael; Anugerah Rita; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Disclosure of risk management is a disclosure of the risks that have been managed by the company or disclosure of how the company will control risks related to the future. The purpose of this study was to determine the effect of corporate governance such as managerial ownership, institutional ownership, independent commissioners, audit committees and risk management committees on risk management disclosure. The population of this study are non-bank financial services companies listed on the Indonesian stock exchange in 2016-2019. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria. The sample according to the criteria is 31 companies with an observation period of 4 years so that the research sample is 124. The results of the study indicate that managerial ownership has an effect on risk management disclosure. Institutional ownership factors affect the disclosure of risk management. The independent commissioner factor has no significant effect on risk management disclosure. The audit committee factor has an effect on risk management disclosure. The risk management committee factor has an effect on risk management disclosure.Keywords : Disclosure of Risk Management, Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee, and Risk Management Committee.
PENGARUH MANAJEMEN LABA, LEVERAGE, KUALITAS AUDIT, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2018) Ismail Feni; Anugerah Rita; Mela Fito Nanda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to determine the effect of earnings management, leverage, audit quality, liquidity and company size on the level of financial statement disclosure in sub-sector transportation companies listed on the Indonesia Stock Exchange (BEI). The data used in this study are secondary data, namely financial statements. The population in this study were all sub-sector transportation companies listed on the IDX for the 2013-2018 period. The number of samples in this study were 96 samples for 6 years using purposive sampling. The analysis technique in this study used multiple regression analysis and was performed using SPSS. The results of this study indicate that earnings management, leverage, audit quality, liquidity and company size have a significant effect on the level of financial statement disclosure in subtransportation companies listed on the Indonesia Stock Exchange (BEI) with significant values of 0.000, 0.015, 0.009, 0.000 and 0.000.Keywords: Earnings Management, Leverage, Audit Quality, Liquidity and Company Size, The Level of Financial Statement Disclosure
EFEKTIVITAS AUDIT INTERNAL: ANALISIS FAKTOR BUDAYA HOFSTEDE, FAKTOR KARAKTERISTIK INDIVIDUAL AUDITOR, DAN EFEK MODERASI DUKUNGAN MANAJEMEN (Studi pada Bank Riau Kepri) Chen Kelly; Anugerah Rita; Rasuli M
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study draws on Hofstede’s theoretical framework and individual characteristics with management support as moderation effect to examine the impact on the internal audit effectiveness. The data collection technique used in this study is questionnaire with Likert scale to 51 Bank Riau Kepri Internal Auditors to examine the effect of the cultural dimensions of power distance, uncertainty avoidance, individualism, individual characteristics and management support on the internal audit effectiveness. Warp PLS 7.0 Statistical test results showed that individual characteristics, uncertainty avoidance, and individualism have significant effect on the internal audit effectiveness, power distance has no significant effect on the internal audit effectiveness, and management support is unable to moderate the individual characteristic on the internal audit effectiveness.Keywords: Individual Characteristics, Management Support, Hofstede Theoretical Framework, Power Distance, Uncertainty Avoidance, Individualism
Co-Authors A Azhar Al Chen Kelly Ismail Feni Kurnia Pipin Lokaputra Michael Mela, Nanda Fito Putri Vianggi Dea Rasuli M Septiani Muthiah Susilatri Susilatri