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All Journal Jurnal Reviu Akuntansi dan Keuangan Media Ekonomi dan Manajemen IMAGE STRATEGIC JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Surya Medika SEIKO : Journal of Management & Business Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Bisnis dan Akuntansi The International Journal of Business Review (The Jobs Review) AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Indonesian Journal of Business, Accounting and Management PROGRESIF Jurnal Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset Manajemen dan Bisnis Jurnal Ilmiah Akuntansi Pancasila (JIAP) Research of Finance and Banking Ekobisman : Jurnal Ekonomi Bisnis Manajemen Akurasi Atestasi : Jurnal Ilmiah Akuntansi
Oktrivina, Amelia
Universitas Pancasila
Religion Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Ukuran Perusahaan, Kompetensi, dan Sikap Auditor terhadap Audit Delay Siregar, Amelia Oktrivina
JURNAL ILMU MANAJEMEN DAN BISNIS Vol 9, No 2 (2018): Jurnal Ilmu Manajemen dan Bisnis. September 2018
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v9i2.14037

Abstract

AbstractThis study aimed to analyze whether the size of the company, competence, and attitudes affect the auditor's audit delay. Variables used in this study include the audit delay as the dependent variable, the size of the company, competence and attitude of auditors as independent variables. Respondents who studied 32 people (respondents), which is a population of 3 KAP in the area of Jakarta (Jakarta South). Research using questionnaires and analyzed subjects are auditors. The data obtained were analyzed using the Linear Regression method. These studies suggest that the size of the company's effect on audit delay. While the competence and attitude of auditors has no effect on audit delay. Simultaneously, company size, competence and attitude affect the auditor's audit delay.Keywords: Audit Delay, Company Size, Competence and Attitude AuditorAbstrak Penelitian ini bertujuan untuk menganalisis apakah ukuran perusahaan, kompetensi, dan sikap mempengaruhi penundaan audit auditor. Variabel yang digunakan dalam penelitian ini meliputi audit delay sebagai variabel dependen, ukuran perusahaan, kompetensi dan sikap auditor sebagai variabel independen. Responden yang meneliti 32 orang (responden), yaitu populasi 3 KAP di wilayah Jakarta (Jakarta Selatan). Penelitian menggunakan kuesioner dan subyek yang dianalisis adalah auditor. Data yang diperoleh dianalisis menggunakan metode Linear Regression. Studi-studi ini menunjukkan bahwa ukuran efek perusahaan pada audit delay. Sedangkan kompetensi dan sikap auditor tidak berpengaruh pada audit delay. Secara bersamaan, ukuran perusahaan, kompetensi dan sikap mempengaruhi penundaan audit auditor. Keywords: Audit Delay, Ukuran Perusahaan, Kompetensi dan Sikap Auditor 
FRAUD OF FINANCIAL STATEMENTS IN DIAMOND THEORY'S PERSPECTIVE: EMPIRICAL STUDY OF TRANSPORTATION SUB SECTOR COMPANIES IN THE INDONESIA STOCK EXCHANGE Siregar, Amelia Oktrivina; Prayoga, M. Adam; Sudarmaji, Eka
The International Journal of Business Review (The Jobs Review) Vol 2, No 1 (2019): The International Journal of Business Review. June 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i1.23142

Abstract

This study aims to obtain empirical evidence in detecting fraudulent financial statements from the perspective of  'fraud diamond theory'. The proxy variables used in this study are the influence of pressure, opportunity, rationalization, and ability. This study uses a sample of transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the period of 2015-2017. This research is expected to contribute to the development of accounting science, especially in the field of forensic accounting regarding factors that can affect companies to conduct fraudulent financial statements by implementing indicators of diamond fraud. Hypothesis testing used multiple linear regression analysis with the help of application eviews software, to help process research data in the form of panel data. The results of this study indicate that pressure, opportunity, rationalization, and ability together were not significantly influence the tendency of fraudulent financial statements.
ANALISIS KINERJA KEUANGAN PEMERINTAHAN Siregar, Amelia Oktrivina; S, Ira Mariana
IMAGE : Jurnal Riset Manajemen Vol 9, No 1 (2020): IMAGE : Jurnal Riset Manajemen, April 2020
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.v9i1.23998

Abstract

Penelitian ini bertujuan untuk mengetahui Kinerja Keuangan Pemerintah Kota Depok tahun 2015-2017 dilihat dari : (1) Rasio Derajat Desentralisasi Fiscal, (2) Rasio Kemandirian Keuangan Daerah, (3) Rasio Efektivitas PAD, (4) Rasio Efisiensi Keuangan Daerah, dan (5) Rasio Keserasian. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian ini dilaksanakan di Dinas Pendapatan, Pengelolaan Keuangan dan Aset Pemerintah Kota Depok. Pengumpulan data menggunakan metode dokumentasi. Teknik analisis data yang digunakan deskriptif kuantitatif dengan rumus: Rasio Derajat Desentralisasi Fiscal, Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas PAD, Rasio Efisiensi Keuangan Daerah, dan Rasio Keserasian.  Hasil analisis menunjukkan bahwa kinerja keuangan Pemerintah Kota Depok jika dilihat dari (1) Rasio Derajat Desentralisasi Fiskal dapat dikatakan Cukup dikarenakan karena rata rata rasio nya masih berada di interval 30,01% - 40,00% (2) Rasio Kemandirian Keuangan Daerah dapat dikatakan Sedang karena berada pada interval 50% - 75% (3) Rasio Efektivitas PAD dapat dikatakan Sangat Efektif karena rata rata efektivitas nya sudah melebihi 100% (4) Rasio Efisiensi Keuangan Daerah masih dinilai Cukup Efisien karena masih berada pada interval 80%-90% (5) Rasio Keserasian bahwa sebagian besar dana yang dimiliki Pemerintah Kota Depok masih diprioritaskan untuk kebutuhan belanja operasi. Hal ini menyebabkan rasio dari belanja modal menjadi relatif kecil.Kata Kunci :  Rasio Derajat Desentralisasi Fiskal, Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas PAD, Rasio Efisiensi Keuangan Daerah, Rasio Keserasian
Profitability, Leverage, Company Size and Institutional Ownership with The Gender Diversification Moderation of The Board of Directors on Tax Avoidance Siregar, Amelia Oktrivina; Masri, Indah; Susilawati, Susilawati; Erlangga, Aldy Putra
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30075

Abstract

The purpose of this research is to examine whether the influence of profitability, leverage, company size and institutional ownership with moderation of board gender diversification on tax avoidance in the automotive sector manufacturing companies in the 2012-2019 period. The sample in this study consisted of four companies that entered consistently during the research year. The period used in this research is eight years, from 2012 until 2019. The analysis data technique is panel data regression. The method used is purposive sampling method. The results of this research indicate that partially the profitability variable has a negative effect on tax avoidance. Leverage has a negative effect on tax avoidance. Company size has a negative effect on tax avoidance. Institutional ownership has a negative effect on tax avoidance. Gender cannot moderate the effect of Profitability on Tax Avoidance. Gender can moderate the effect of Leverage on Tax Avoidance. Gender cannot moderate the effect of Company Size on Tax Avoidance. Gender cannot moderate the effect of Institutional Ownership on Tax Avoidance. While simultaneous testing shows that the variable profitability, leverage, company size, institutional ownership and gender affect tax avoidance.
The Effect of System Quality, Information Quality and Service Quality on User Satisfaction of E-Learning System Achmadi, Achmadi; Siregar, Amelia Oktrivina
The International Journal of Business Review (The Jobs Review) Vol 4, No 2 (2021): The International Journal of Business Review. December 2021
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v4i2.40483

Abstract

The study aims at analyzing and explain the influence of system quality, information quality, service quality to user satisfaction e-learning system in the Master of Accounting. Total population of this study were 451 students with a total sample of 82. The sampling technique using proportional random sampling. The analytical method used GSCA (Generalized Structured Component Analysis). The results showed that the system quality, information quality, and service quality significantly influence user satisfaction e-learning system. The better the perception of the quality system, the quality of information, and the quality of service it will further increase user satisfaction. 
DATA AKUNTANSI DALAM MEMPREDIKSI KEBANGKRUTAN: PERSPEKTIF HISTORIS DAN KONTEMPORER SALIS MUSTA ANI; AMELIA OKTRIVINA SIREGAR
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.737 KB) | DOI: 10.34208/jba.v21i1.422

Abstract

This paper discusses the development of the use of accounting data in predicting corporate bankruptcy (financial distress) and the role of accounting data in predicting bankruptcy. Research completion will be divided into several developments, covering the 1930s until the 2000s.
Ethical Perceptions Of Accounting Students: The Role Of The God Locus Of Control, Moral Disengagement, And Love Of Money Amelia Oktrivina; Achmadi Achmadi; Hendryadi Hendryadi
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.19877

Abstract

The present study attempts to examine the effect of the God locus of control on ethical perceptions of accounting students and then further explore the psychological mechanism underlying this effect. We established a mediation and moderation model based on social cognitive theory and locus of control theory in which moral disengagement as mediator and love of money as moderator on the God locus of control and ethical perceptions. This study involved 324 participants through a series of online questionnaires. The moderated mediation analysis using Hayes's Macro Process demonstrated that the God locus control was negatively associated with moral disengagement and positively related to ethical perception. Moral disengagement is negatively associated with ethical perception and partially mediates the relationship between the God locus of control and ethical perception. As expected, the love of money plays an essential role as a boundary condition in the relationship between the God locus of control and ethical perceptions, but not for moral disengagement and ethical perceptions relationship. This study is the first empirical evidence to explore the role of the God locus of control on moral disengagement and ethical perceptions.
Pengaruh Ketersediaan Obat dan Kualitas Pelayanan Farmasi terhadap Kepuasan dan Loyalitas Pasien Rawat Jalan (Studi pada Rumah Sakit Ibu dan Anak PKU Muhammadiyah Cipondoh, Tangerang) Nurmiwiyati Nurmiwiyati; Amelia Oktrivina DS; MGS Aritonang; Kosasih Kosasih
Jurnal Surya Medika (JSM) Vol 6 No 1 (2020): Jurnal Surya Medika (JSM)
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/jsm.v6i1.1474

Abstract

Customer satisfaction is the key to creating customer loyalty, as well as in-hospital services. This study will examine aspects of drug availability and quality of service and its effect on the satisfaction and loyalty of outpatients at PKU Muhammadiyah Hospital in Cipondok, Tangerang. This study uses a survey method with a questionnaire as a data collection tool. A quantitative approach was carried out using Structural Equation Modeling (SEM) analysis with LISREL. The study sample was taken from all patients who visited the outpatient unit at PKU Muhammadiyah Hospital in Cipondoh, Tangerang, or their families who came for treatment and bought medicine at PKU Muhammadiyah Hospital in Cipondoh, Tangerang. The results showed Availability of drugs had a significant effect on outpatient satisfaction, The quality of pharmaceutical installation services has a significant effect on outpatient satisfaction, Availability of drugs significantly influences outpatient loyalty, Service quality has no significant effect on outpatient loyalty, and patient satisfaction has a significant effect on outpatient loyalty. The results of statistical tests noted that 86% of patient satisfaction levels were affected by the availability of drugs and the quality of services, and 89% of patient loyalty was influenced by the availability of drugs and quality of service.
Pengaruh solvabilitas, profitabilitas, ukuran perusahaan dan ukuran Kantor Akuntan Publik terhadap audit delay Amelia Oktrivina; Widyaningsih Azizah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.154

Abstract

This study aims to determine the effect of solvency, profitability, firm size and public accounting firm size (KAP) on audit delay. By conducting an empirical study on the Main Board Energy Sector Company Industry Listed on the Indonesia Stock Exchange (IDX) in (2018-2020). In this study, there were 28 main board energy companies listed on the Indonesia Stock Exchange for the 2018-2020 period, with certain criteria so that the selected sample was 84 research samples. The sample of this study was selected using the purposive sampling method. This research was conducted using multiple linear analysis using the E-views 12 application. This study provides the results that (1) Solvency has an effect on audit delay. (2) Profitability has no effect on audit delay. (3) Firm size has no effect on audit delay.(4) The size of the Public Accounting Firm (KAP) has an effect on audit delay.
The Effect of Profitability, Leverage and Company Size on Tax Avoidance in the Automotive Sector Manufacturing Companies Amelia Oktrivina Siregar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.522

Abstract

The purpose of this research is to examine the effect of profitability, leverage and company size on tax avoidance in the automotive sector manufacturing companies in the 2012-2019 period. The sample in this study consisted of four companies that entered consistently during the research year. The period used in this research is eight years, from 2012 until 2019. The analysis data technique is panel data regression. The method used is purposive sampling method. The results of this research indicate that partially the profitability variable has a negative effect on tax avoidance. Leverage has a positive effect on tax avoidance. Company size has no effect on tax avoidance. While simultaneous testing shows that the variable profitability, leverage and company size affect tax avoidance.
Co-Authors Abdul Rozak Assodiki Achmadi Achmadi Achmadi Achmadi Adindafi Kartika Salwa Alfi Syahrin, Alfi Ameilia Damayanti Ameilia Damayanti Ani, Salis Musta Atikah, Salma Aulia Keiko Ayu Woro Angelina Baharuddin, Gunawan Basis G. Andamari Cotoro Mukri Deriawan Deriawan Deriawan, Deriawan Derriawan Derriawan Dewi Trirahayu Dian Riskarini Donant Alananto Iskandar Eka Sudarmaji Elsa Maura Adhianti Erlangga, Aldy Putra Firza Erwandi Fitriyani, Aulia Fitriyani Fryenddisca, Fiona Almyra Fujianti, Lailah Gumilarsih, Basis Handari, Annisa Tri Harimurti Wulandjani Harimurti Wulandjani Harnovinsah Harnovinsah Hayadi, Antariksa Fikri Hendryadi Hendryadi Heriansyah, Kurnia Iha Haryani Iha Haryani Hatta Iha Haryani Hatta Indah Masri Indra Sakti Indra Satria Iriana Medita Putri Ismiriati nasip Janah, Zulfa Nurul Jihan Khoerunnisa Juwanto, Miranda Alifarahmah Khairiyah, Nabila Kosasih Kosasih Laili Savitri Noor Lies Putriana Lies Putriana Lysandra, Shanti Mandagie, Octaviani Mandagie, Yuana Rizky Octaviani MGS Aritonang Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Murni, Anggita Pramesti, Yetty Murni, Yetty Murthada Sinuraya Muslim Muslim Musta ‘Ani, Salis Musta'ani, Salis Nabila, Salsa Nelyumna Nelyumna Rizal Nelyumna Rizal Nelyumna, Nelyumna Noor, Laili Savitri Nurmiwiyati, Nurmiwiyati Pitaloka, Calya Sekar Arum Pranowo, Bianca Alika Prasetiyo Pras Prayoga, M. Adam Putri , Amanda Rafifah, Dina Rafrini Amyulianthy Rasul , Nabilah Hanun Muthmainnah Rasyid, Diandra Kamila Razi Muhammad Razi Muhammad Rizky, Yuana Rosdiana, Elly S, Ira Mariana Safitri Siswono Sailendra Sailendra, Sailendra SALIS MUSTA ANI Salwa , Adindafi Kartika Sella, Nadra Asmira Shinta Budi Astuti Sinaga, Lazarus Siswono, Safitri Sitanggang, Maura Linda Stevent, Antonius Sujana, Aaliyah Putri Supriadi Thalib Supriyadi Thalib Susilawati, Susilawati Syafira Gunawan Syauqy, Rizky Terminanto, Agung Thyas Tri Agathya TRI ASTUTI Trisnani Indriati Tryas Chas Biandani Tryas Chasbiandani Tyahya Whisnu Hendratni Wasi Widayadi Widyadhana, Keisya Sahda Widyaningsih Azizah Wiratmadhi, I Putu Dimas Yetty Murni Yosialdi, Raihan Putra Zahraeni, Devina