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All Journal SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi dan Ekonomika Kompartemen : Jurnal Ilmiah Akuntansi INTECOMS: Journal of Information Technology and Computer Science Indonesian Journal of Economics, Social, and Humanities Islamika: Jurnal Keislaman dan Ilmu Pendidikan Balance Vocation Accounting Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kajian Akuntansi dan Auditing INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Bina Bangsa International Journal of Business and Management CARONG: Jurnal Pendidikan, Sosial dan Humaniora MEDICA (International Medical Scientific Journal)
Rofika Rofika, Rofika
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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

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PENYAJIAN LAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN AKSESIBILITAS LAPORAN KEUANGAN PADA AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Purba, Menrokis; Agusti, Restu; Rofika, Rofika
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.418-434

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 in this study were 23 opd within the 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, the internal control system affects the accountability of regional financial management, the accessibility of financial reports affects the accountability of regional financial management.
GOOD CORPORATE GOVERNANCE, AUDITOR REPUTATION, AND COMPANY SIZE: ITS IMPACT ON THE TIMELINESS OF OF FINANCIAL REPORTS: GOOD CORPORATE GOVERNANCE, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN: DAMPAKNYA TERHADAP KETEPATAN WAKTU LAPORAN KEUANGAN Rofika, Rofika; Candra, Alfino; Nasir, Azwir; Sofyan, Azhari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.302-313

Abstract

The effectiveness of good corporate governance (GCG) processes, auditor reputation, and firm size are examined with regard to the timely submission of financial reports in this study. All trading firms listed on the Indonesian Stock Exchange (IDX) between 2017 and 2019 made up the study's population. The sample was selected using the purposive sampling method. The model chosen in this study was 44 companies selected based on the criteria. Logistic regression is the method used in the data analysis. According to the findings, the audit committee, independent commissioners, managerial ownership, and firm size had a big impact on how quickly financial statements were submitted. The institutions, ownership, and KAP's reputation, nevertheless, have no appreciable impact on how quickly financial reports are submitted
DETERMINANT FACTORS THAT INFLUENCE LOCAL GOVERNMENT FINANCIAL REPORT QUALITY Rofika, Rofika; Ratnawati, Vince; Harum Melati Suci, Harum Melati Suci; Azhar L, Al
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.137-149

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan penerapan Standar Akuntansi Pemerintahan terhadap kualitas laporan keuangan pemerintah daerah. Adapun yang melatar belakangi penelitian ini adalah tingginya harapan masyarakat saat ini terhadap tata kelola yang akuntabel dan transparan dalam pelaporan keuangan. Subyek dalam penelitian ini adalah pegawai OPD Kabupaten Kota Pekanbaru pada bagian keuangan/akuntansi. Penelitian ini menggunakan data primer dengan metode survey. Dalam penelitian ini sampel sebanyak 184 responden dipilih dengan menggunakan teknik sampling berupa purposive sampling. Alat analisis yang digunakan adalah software SPSS 16.0. Berdasarkan hasil analisis data menunjukkan bahwa kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan penerapan Standar Akuntansi Pemerintahan berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah.
Co-Authors Adi Ardiansyah, Adi Al Azhar L Al Azhar L Apsari, Mustika Debby Aqila, Azzahra Nayla Aulia, Linda Azhari Sofyan Azwir Nasir BR Panggabean, Risa Mewanda Candra, Alfino Desmiyawati Desmiyawati, Desmiyawati Enni Savitri Fadhilla, Riska Hadijah Hadijah Harum Melati Suci, Harum Melati Suci Hasanah, Rafiatul Humairoh, Fitri I Ketut Mahardika Jerry Hans Sumolang, Jerry Hans Joko Waluyo Juniarti, Rizky Auliah M. Rasuli Merlita, Nahara Novita Indrawati Nur Azlina Nurixmal Ostari, Vina Purba, Menrokis Purmanna, Astrino Putra, Ferdy Putra, Raja Adri Satriawan Putri T., Nikita Aurelia Ramaiyanti, Sinta Restu Agusti rofiqoh rofiqoh Rony, Zahara Tussoleha Rutinah, Rutinah Saepudin, Eli Apud Sari, Della Puspita Sefira, Jihan Simatupang, Abram Heldon Siregar, Zhakia Nathasha Susanti, Febsri Swastya, Decipta Eka Talitha, Tasya Adela Vince Ratnawati Yulianti, Neng Cahya Yuneita Anisma Yusralaini Zirman Zirman Zirman, Zirman