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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Tepak Manajemen Bisnis Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) Pendas : Jurnah Ilmiah Pendidikan Dasar Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi KIAT Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal RIVDA
Ria Nelly Sari
Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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“PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN RISIKO“ ( STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR PADA BEI INDEKS KOMPAS 100 TAHUN 2010-2012) Nila Ramadhani; Ria Nelly Sari; Edfan Darlis
Jurnal Ekonomi Vol 23, No 3 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.508 KB) | DOI: 10.31258/je.23.3.p.156-165

Abstract

Manajemen risiko merupakan suatu pengendalian yang menyediakan informasi keuangan bagi setiap tingkatan baik manajemen, para pemilik atau pemegang saham, kreditur dan para pemakai laporan keuangan (stakeholder) lain yang dijadikan dasar pengambilan keputusan ekonomi. Kebijakan dan prosedur yang digunakan secara langsung dimaksudkan untuk mencapai sasaran dan menyediakan laporan keuangan yang transparan serta menjamin dipatuhinya hukum dan peraturan agar tidak menimbulkan kerugian. Dalam penelitian ini menguji pengaruh karakteristik dewan komisaris dan perusahaan terhadap efektifitas manajemen risiko. Karakteristik dewan komisaris dan perusahaan yang digunakan dalam penelitian ini adalah komite manajemen risiko, ukuran dewan komisaris, proporsi komisaris independen, latar belakang pendidikan dewan komisaris, reputasi auditor, kepemilikan institusi, dan kompleksitas. Sampel yang digunakan dalam penelitian ini adalah perusahaan dengan kategori KOMPAS100 yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan tahun 2010, 2011 dan 2012. Metode purposive sampling digunakan dalam pemilihan sampel data dan diperoleh sampel sebanyak 54 perusahaan. Penelitian ini menggunakan Regresi Linear Berganda. Hasil dari penelitian ini menunjukkan bahwa hanya komite manajemen risiko, ukuran dewan komisaris, dan kompleksitas yang memiliki pengaruh terhadap manajemen risiko
HUBUNGAN ANTARA MOTIVASI DAN STRES KERJA TERHADAP KINERJA AUDITOR : PERAN REKAN KERJA SEBAGAI VARIABEL MODERATING (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA BATAM, PADANG, PEKANBARU) Claudya Shelviana Angelina; Ria Nelly Sari; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of work stress on motivation and performance auditors with co-workers as a moderating variable. Hopefully this research can assist auditors in order to improve for better performance in the future, The sample used in this study is the auditor of a public accounting firm in Batam, Pekanbaru and Padang.Data collected by distributing questionnaires to 65 auditors working in 22 PAOs, but only 53 questionnaires were returned, and the questionnaire that can be processed only 48 questionnaires. Data were analyzed using multiple regression (multiple regression) and moderate regression (Moderate Regression Analysis-MRA) and processed using SPSS version 17.0. The results showed that motivation and work stress has an influence on the auditors performance. However, motivation and stress are moderated by co-workers do not affect performance.Keywords: motivation, job stress, co-workers and performance of auditors
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN TUJUAN ANGGARAN, DAN EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH KABUPATEN INDRAGIRI HILIR M. Azmi Insan Cemerlang; Ria Nelly Sari; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of budget participation, budget goal clarity and budget evaluation of the performance of government officials indragiri hilir district. The population in this study is government officials at 34 SKPD in indragiri hilir district.The sampling technique using survey method. The data of this research using primary data directly through a questionnaires and analyzed using SPSS 20.0. The data were analyzed to test the hypothesis using multiple linear regression analsys approach.The result of this study showed that budget participatipation, budget goal clarity and budget evaluation have effect on the performance of govermence officials Indragiri hilir district.Keywords: budget participation,budget goal clarity, budget evaluation and performance of govermance officials.
PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, SELF-EFFICACY, SENSITIVITAS ETIKA PROFESI TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUOTIENT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Batam, dan Medan) Ulfa Afifah; Ria Nelly Sari; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines the influence of role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics to auditor performance with emotional quotient as Moderating variable. Respondents in this study are auditors who worked for public accounting firm in Pekanbaru, Batam, Medan. The number of auditor that were visited in this study were 145 auditors from 29 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the multiple regression and moderate regression analysis. The result shows that the role conflict, role ambiguity, negatively and significantly influence auditor performance. Self-efficacy and sensitivity of professional ethic positively and significantly influence auditor performance. Emotional quotient can be a moderating variable to role conflict, self-efficacy, sensitivity of professional ethics, but it cannot be a moderating variable for role ambiguity.Keywords: role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics, emotional quotient, auditor performance
PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN POLITICAL BACKGROUND, AKUNTANBILITAS PUBLIK DAN TRANSPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada DPRD Kabupaten Pelalawan) Elsi Arianti; Ria Nelly Sari; Supriono '
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

This study aims to examine the Council Influence Knowledge of the Financial Supervision Budget (APBD) Backgrounds Politics, Accountability, Transparency as moderating variable on all members of Parliament in the area Palalawan. Using survey data from 35 questionnaires distributed, which can be processed is 33 questionnaire. used multiple linear regression analysis with SPSS 20.0. Data analysis techniques to test hypotheses using multiple linear regression analysis approach. Hypothesis testing results show that the understanding of accounting, The results show that there is a significant negative influence between knowledge of the board of the Financial Supervision budget (APBD) the statistical value of 0,017. use political backgrounds have knowledge about the effect of the relationship between the budget and the Financial Supervision (Budget) in 0,016. And the use of statistical values of accountability has the effect of knowledge of the relationship between the budget and the Financial Supervision (APBD) in the 0,030 statistical value, transparency has no effect relationship between knowledge about the budget and the Financial Supervision (APBD) in the 0,584 statistical value.Keywords: Controller, Knowledge, Political Background, Accountability, and Transparency.
PEGARUH LABA RUGI, DEBT PROPORTION, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN UKURAN PERUSAHAAN DAN KOMPLEKSITAS OPERASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan Dan Lembaga Keuangan Yang Terdaftar Di Bursa Efek Indonesia 2013 - 2014) Reza Mardi Putra; Ria Nelly Sari; Devi Safitri
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 purpose of this research is to analyze theInfluence of Income, Debt Proportion,and Audit Opinion, on the Audit Report Lag with Company Size and Operation Complexity as Moderating Variable In Banking and Financial Institutionslisted on the Indonesia Stock Exchange(IDX). The sample consists of 82 financial companies that report their financial statement to BAPEPAM in the period of 2013-2014. The sample of this study was determined by purposive sampling method and secondary data then used.Statistical method used to test the research hypothesis is SPSS version 22.00 as the software for processing the data. The result prove that Income, Debt Proportion,and Audit Opinion,positively affect the Audit Report Lag. The result also prove thatCompany Size and Operation Complexitystrengthen the effect of Income, Debt Proportion,and Audit Opinion, on the Audit Report Lag.This is evidenced by the significant value of 0.000 <0.05. The value of Adjusted R Square of 0.243. All of the independent variables jointly influence dependent variables as much as 24.3%, while 75.7% is influenced by other unclear variable.Keyword: Income, Debt Proportion, Audit Opinion, Audit Report Lag
Pengaruh tata kelola pemerintahan, efektivitas pengendalian internal, dan peran auditor internal terhadap tingkat kecurangan (studi pada satuan kerja perangkat daerah kabupaten kuantan singingi) Rizke Wiliyanti; Ria Nelly Sari; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to examine the effect of good governance,internal control effectiveness and the role of the internal auditor on the level of fraud.The population of this study were employees who worked in government agencies (27, agencies) in Kuantan Singingi regency. The sampling method used in this study is purposive sampling method. The data then analysed by using SPSS 18 software.The results prove that the effectiveness of internal controls and the role of internal auditors affect the level of fraud incidents. The magnitude of the effect (R2) of the good governance, effectiveness of internal control, and the role of the internal auditor on the level of fraud was 25,7%. While the remaining 74.3% is influenced by other variables.Keyword: good governance, internal control effectiveness, the role of the internal auditor, the level of fraud.
ANALISIS PENGARUH PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI TERHADAP INOVASI PRODUK DAN INOVASI PROSES (Studi Empiris pada Perusahaan Manufaktur yang terdapat di Provinsi Riau) Ayu Rahayu; Ria Nelly Sari; Al Azhar L &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Increased awareness regarding environmental issues has encouraged organizations to use environmental management accounting, which has been said to deliver many benefits to users, including an increase in innovation. This study aims to examine the effect of the implementation of environmental management accounting and strategy of the company’s innovation. That innovation is product innovation and process innovation. Using survey data from management accountans manufacturing company located in Province Riau. The sample used is manufacturing company’s located in Province Riau. The sample used some 30 large-scale manufacturing firms in Province Riau. The analytical method used is with the help of sofware Smart PLS. Parameter Significant tested by comparing the value tstatistic with ttable, where the value tstatistik>ttabel at 0,05 confidence level, its meaning there significant influence between independent variabel with dependent variabel. The result indicate that there is a positive effect between prospector strategy with environmental management accounting at tstatistic value 6,409. Environmental management accounting use has a positive effect with process innovation at tstatistic value 3,249, but not with product innovation at tstatistic value 1,113. Prospector strategy has a positive effect with product innovation at t statistic value 6,109, but not with process innovation at tstatistic value 0,687.Keywords: environmental accounting management, strategy, and innovation.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN PROFITABILITAS DAN OPINI AUDIT SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Sintia Maramis; Ria Nelly Sari; Rusli Rusli
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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Abstract

This research aimed to examine the impact of good corporate governance, profitability, and audit opinion against the timeliness of financial reporting. The population of this research arebanking companies that listed on Indonesian Stock Exchange during 2012-2016. The sample used in this research determined by purposive sampling method, and totally amounted 29 companies that match to the criteria that have been set. The analysis method assisted with SPSS Windows Ver 22. Analysis technique used is the LogisticRegression Analysisby using Moderated Regression Analysis. Based on the analysis concluded that good corporate governance has no effecton the timeliness of financial reporting, profitability is able to moderate the influence of good corporate governance on the timeliness of financial reporting, and audit opinion is not able to moderate the influence of good corporate governance on the timeliness of financial reporting.Keywords : The Timeliness of Financial Reporting, Good Corporate Governance, Profitability, Audit Opinion.
PENGARUH LEVERAGE, RISIKO SISTEMATIK, FIRM GROWTH DAN KUALITAS AUDIT TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2015) Ria Nelly Sari; Pipin Kurnia
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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Abstract

This research aims to examine the effect of leverage, systematic risk, firm growth and audit quality on Earnings Response Coefficient (ERC). The population is all property and real estate companies that listed on the Indonesia Stock Exchange periode 2013 to 2015. The number of samples is 47 companies that are determined by purposive sampling method. This research uses panel data regression analysis using Eviews 10 software and Microsoft Excel 2016. The result of this research show leverage that is proxied by DER and firm growth that is proxied by PBV effect on ERC, while systematic risk that is proxied by beta and audit quality that is proxied by size of KAP does not effect on ERC. Based on the calculation of coefficient determination (R2 ) was 0.1919. Leverage, systematic risk, firm growth and audit quality on ERC simultaneously giving effect was 19,2%. While the remaining 80,8% is influenced by other independent variabel that are not observed in this research.Keywords : Leverage, Systematic Risk, Firm Growth, Audit Quality, and Earnings Response Coefficient (ERC). PENDAHULUAN Laporan keuangan adalah suatu penyajian terstruktur dari posisi keuangan dan kinerja keuangan suatu entitas. Laporan keuangan bertujuan untuk menyediakan informasi yang menyangkut posisi keuangan, kinerja, serta perubahan posisi keuangan yang bermanfaat bagi sebagian besar pemakai
Co-Authors Abd. Rasyid Syamsuri Abdul Rasyid Al Azhar A Al Azhar L Al Azhar L Al Azhar L Al Azhar L &#039; Al Azhar L. Al-azhar A Alfiati Silfi Alfiati Silfi Anak Agung Gede Sugianthara Andreas Angraeni, Rani Annisa Annisa Annisa Annisa Annisa Erselina Annisa, Yosy Ariesty Ariesty Arifin, Kasman Aura Pratadina Ayu Rahayu Azwir Nasir Benny Helmi Caesar Arif Budiman Caylina, Elgi Chairia Claudya Shelviana Angelina Dede Kurniawan Desi Rusfiani Desmita Desmita Devi Safitri Devi, Safitri Dhani Yudhi Rivelino, Dhani Yudhi Diana Haira DIANI MARDISAR Dina Afrina Edfan Darlis Edgar Octoyuda Eka Hariyani Elsi Arianti Epi Yani Fakhria Ahmad Tawang Febriati Rusyda D. Sagala Gita Mustika Gusnardi &#039; &#039; Halfi Nurhakiki Hariadi Hariadi Hariadi Hariadi Hayati, Restu Heni Pujiastuti Herda Nengsy Hidayat, Zullaika Hilfa Mora Marito Nst Irma Febrianti, Irma Isfani, Yulia Jannah, Nurriya Miftachul Junita, Dewi Kamaliah Kamaliah, Kamaliah Ketut Tirtayasa Kurnia Pipin Lestari, Fitra Lila Anggraini M. Azmi Insan Cemerlang M. Rasuli M. Rasuli Mai Siska Meilda Wiguna Melly Novia Abdillah Meri, Handayani Muhammad Fahdi, Muhammad Nasrizal, Nasrizal Nila Ramadhani Nila Ramadhani, Nila Ningrum, Indah Sawitri Nirmayana Nirmayana Nopeanti, Ika Luly Novita Indrawati Novita Indrawati Nurainun Nurainun Oktari, Yona Oktari, Yona Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Pratama, Dimas Adytia Putri Meliya Annisa Putri, Hidayatna Putri, Hidayatna Qiyah, Barotitta Ramadahniel Islami Restu Agusti Reza Mardi Putra Rheny Afriana Hanif Rheny Afriana, Rheny Rhia Dwiningsih Ria Safitri &#039; Ricardo, Ricardo Riska Natariasari Rita Anugerah Rizke Wiliyanti Rizkie Wili Yanti Rudi Panca Putra Panggabean Ruhul Fitrios Safitri Devi Sania, Utami Juni Sa’diah, Naila Sembiring, Rinawati Seprizal - Shelly Viviany Siagian, Hendra Sakti Putra Sintia Maramis Sri Rahayu Lestari Suhadi, Jhon Supriono Supriono &#039; Susilatri Susilatri Susilatri Susilatri, Susilatri Syahnasthalia Syahnasthalia Syarifah Dalila Rahmani Djamalilleil Tobi Arfan Tri Rosmarini Ulfa Afifah Utami Juni Sania Vince Ratnawati Virgiana Ningsih Walmi Sholihat WATI, VINCE RATNA Wulandari Wulandari Wulandari Yanti, Rizkie Wili Yanti, Rizkie Wili Yelfa Fauziyyah Yesi Mutia Basri Yesi Mutia Basri Yona Oktari Yulia Isfani Zulbahridar Zulbahridar Zulkarnain Zulkarnain