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All Journal AKUNTABILITAS Jurnal Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business JRA: Jurnal Riset Akuntansi Jurnal Aplikasi Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal PEKBIS QISTINA: Jurnal Multidisiplin Indonesia Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Humanities Education Management Accounting and Transportation Journal of Education Transportation and Business
Rheny Afriana Hanif
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Social Sciences Transportation Other

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Dampak reporter and nonreporter company dividend terhadap kandungan informasi dan transfer informasi intra industri (Studi kelompok perusahaan manufaktur BEI periode 2009-2011) Apriani, Elfika; DP, Emrinaldi Nur; Hanif, Rheny Afriana
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 the research was to investigate the information content and intra industry effect of dividend announcement. The analysis include four aspects: information content, risk (beta), intra industry effect of dividen by big and small size firms, and impact firm characteristics to abnormal return nonreporter firm.The analysis for information content, risk (beta), intra industry effect used event study and for impact of firm characteristics used multiple linier regression.Result of this research showed that there was information content around the date of dividend announcement, but there was no difference between abnormal return by big and small size firms. The difference between beta before and after dividend announcement is not significant. The difference between beta big size firms and small size firms after dividend announcement is not significant. The intra industry effect of dividend announcement showed abnormal return with two effects: competitive effect and contagion effect. The firm specific characteristics used in this research was not significant to explain the fenomena intra industry.Keywords: dividend, information content, intra industry effect, competitice effects and contagion effects.
Pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi, pengendalian intern akuntansi, dan komitmen organisasi terhadap keterandalan pelaporan keuangan pemerintah daerah (survei pada skpd se-kabupaten kuansing) sugandi, Joe; ', Desmiyawati; Hanif, Rheny Afriana
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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This research aims to examine the effect of , Human resource capacity, Information technology utilization, Accounting intern control and comitmen organisation. 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 54 respondents who are working at financial reporting staff in SKPD of Kuansing regency. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 20 version.The results of this study is showed that capacity of human resources, utilization of technology, internal accounting controls, and comitmen organisation influence to the reliability of financial reporting in Kuansing regency.Keywords: The reliability of financial reporting, Human resource capacity, Information technology utilization, Internal control system and comitmen organisation
Pengaruh karakteristik perusahaan terhadap struktur modal (studi empiris pada perusahaan automotive and allied product yang terdaftar di bursa efek indonesia periode 2008-2011) Rizal, Prihet Hayezca; Nasir, Azwir; Hanif, Rheny Afriana
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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The purpose of this study was to examine the effect of firm characteristics on capital structure. Its population is automotive and allied products companies listed in Indonesia Stock Exchange the period of 2008-2011. Obtained by using purposive sampling as many as 16 companies in the sample.Independent variables in this study consists of the assets structure, asset growth, profitability, firm size, and managerial ownership, the dependent variable is capital structure. The method of analysis used in this study is multiple linear regression.These results indicate that the asset growth and profitability t count 4,714 to 2,446 t count affect the capital structure, because t table 2,002. While the structure assets with tcount -0.245, t count for firm size and managerial ownership to -0.054 and 1.703 t count no effect on the capital structure because t table 2,002. Adjusted R square value is equal to 0.381, which means 38.1% of the independent variable in this study is able to influence the dependent variable, while the remaining 61.9% is explained by other variables not included in this study, as: business risk, sales stability,etc.Keywords: Assets structure, asset growth, profitability, firm size, managerial ownership and capital structure.
PENGARUH DIFERENSIASI KUALITAS AUDIT, KESULITAN KEUANGAN PERUSAHAAN, OPINI AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN FEE AUDIT TERHADAP PERGANTIAN KAP (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013) Fajrin, Febrika; -, Kennedy; Hanif, Rheny Afriana
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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This study was aim to examined the influence of the differentiation of audit quality, financial distress, audit opinion, institutional ownership and audit fee to auditor switching. This research is expected to be a reference for the stakeholders to look at the motivation of management to maintain or make the auditor switching. The sample used in this study are manufacturing companies listed on the Indonesia stock exchange in the period 2011-2013. Total sample in this research 132 companies using purposive sampling.Companies that a sample of this is the company that contains information that covers all operational definition of research, namely: the company decreased audit quality (affiliated Big 4), the company is experiencing financial distress, giving an unqualified audit opinion, institutional ownership of the company, and fee audit. Data were analyzed using logistic regression (logistic regression) with the help of a computer program SPSS version 17.0. Results of this research are that institutional ownership dan audit fee has significant effect on auditor switching. While other factors like the differentiation of audit quality, financial distress, and audit opinion do not have significant effect on auditor swithing.Keywords: audit switching, differentiation of audit quality, financial distress, institutional ownership, audit fee.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN SIMALUNGUN Saragih, Charli Andreas; Ratnawati, Vince; Hanif, Rheny Afriana
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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This study aims to test the effect of regional financial statement presentation and accessibility of financial statement for transparency and accountability in financial management. The study was conducted in Simalungun district. Sample in this research are employee of SKPD in Government of Simalungun. The sampling technique using purposive sampling method and there are 62 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 17. The data were analyzed to test the hypothesis using multiple linear regression analysis approach with tools statistical program, after test the classical assumption are met. The results of this study show that the presentation of the financial report and accessibility of financial report influences on transparency and accountability of financial management of the district.Keywords: financial, accessibility, transparency, and accountability
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENGAWASAN KEUANGAN DAERAH TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PEMERINTAH PROVINSI RIAU) Nursewan, Kapian; -, Kennedy; Hanif, Rheny Afriana
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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Based on the examination of the BPK in the second half of 2011 states that of 516 LKPD, BPK gives an unqualified opinion only 34 LKPD alone. An evaluation of 516 LKPD, there were 4,178 cases of weakness of the internal control system (SPI), which includes accounting control system weaknesses and reporting. It shows that the system of internal controls on government agencies have not been implemented optimally, so that it may have an influence on the value of information pelapran local government finance and examination is due to local government financial statements do not meet the values characteristic of information from the financial statements themselves. Writer wanted to know the influence of these factors on the value of the local government financial reporting information. To test the hypothesis, the author uses primary data. Technical analysis of the data using a system of internal control and financial oversight of local government as an independent variable and the value of local government financial reporting information as the dependent variable. Once the data was analyzed, it was found that all the above factors significantly influence the value of government financial reporting information. That is, if the system of internal control and financial oversight of local government, the better the information value of the resulting financial reporting will better the government.Keywords: value of information, internal control, government, financial, and supervision.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA DALAM MEMILIH JURUSAN AKUNTANSI SEBAGAI TEMPAT KULIAH DI UNIVERSITAS DI KOTA PEKANBARU Harahap, Fadli; Satriawan, Raja Adri; Hanif, Rheny Afriana
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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This study aimed to analyze of the influence of variable cultural, social, personal, and psychological, to the selection of accounting major.This study uses accidental sampling with 100 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the selection of accounting major. Partial regression test (t test) showed that cultural and social variables no effect of the selection major while personal, psychological influence on the selection of accounting majors. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 40.4%, while the remaining 59.6% is influenced by other variables not examined in this study.Keywords: Influence of cultural, social, personal, psychological, and accounting department.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA MANAJERIAL SKPD (STUDI PADA SKPD PEMERINTAH DAERAH KABUPATEN LIMA PULUH KOTA) Arum, Natya Sekar; Setiawan, Raja Adri; Hanif, Rheny Afriana
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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This studyaimed to examine the effect of budgeting participation, the effect of budget goal and public accountability to managerial performance SKPD on goverment Lima Puluh Kota. This study uses a purposive sampling method with 96 respondents. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on managerial performance SKPD. Partial regression test (t test) showed that the variables budgeting participation and effect of budgeting goal are partially affect the variablelocal managerial performance SKPD,while public accountability variables do not affect the variables local managerial performance SKPD.Keywords: bugeting participation, effect of bugeting goal, public accountability, managerial and performance on SKPD.
PENGARUH PENGETAHUAN TENTANG PENGELOLAAN KEUANGAN, OBJEKTIVITAS, PENGALAMAN KERJA, INTEGRITAS DAN MOTIVASI TERHADAP KUALITAS AUDIT (Studi Pada Inspektorat Di Kabupaten/kota Di Provinsi Riau) Safitri, Meilina; Azlina, Nur; Hanif, Rheny Afriana
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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The purpose of this study is to determine (1) influence of knowledge of financial management on audit quality, (2) influence of objectivity on audit quality, (3) influence of working experiences on audit quality, (4) influence of integrity on audit quality, and (5) influence of motivation on audit quality. Samples from this study is the auditor who worked in inspectorate regencies/cities in riau, exactly in Bengkalis, Kuantan Singingi, and Pekanbaru. Data were analyzed using multiple regression analysis using SPSS version 21. The data used are primary data using questionnaires. The analysis technique used to test hypotheses is random sampling. The results showed that knowledge of financial management, working experiences, integrity and motivation didn’t influenced audit quality. Beside that, this study proved that objectivity influenced audit quality. The test results obtained R2 values of 0,602 which means 60,2% of variables that affect the audit quality could be explained by the independent variables in this study, while the remaining 39,8% is explained by variables outside the model. For future research, I suggest to extend survey area coverage and add more variable that can influence audit quality.Keywords : Knowledge Of Financial Management, Objectivity, Working Experiences, Integrity, Motivation, and Audit Quality
PENGARUH KEJELASAN TUJUAN, DUKUNGAN ATASAN DAN PELATIHAN TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH DENGAN KONFLIK KOGNITIF DAN KONFLIK AFEKTIF SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hili Sari, Nanda Rakhmata; Taufik, Taufeni; Hanif, Rheny Afriana
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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the research aims to analyze of influencing goal clarity, support superior and training to the use of local government financial accounting system with conflict cognitive and conflict affective as intervening variable. Object of this research is department of SKPD Indragiri Hilir. There are one hundred twenty eight questionnaires were sent, and one hundred twenty eight questionnaires are returned. The data are analyzed by structural equation model and using PLS (partial least square) program. The results of this research showed goal clarity has an effect to the use of local government financial accounting system with direct effect 0,000 significance, support superior has an effect to the use of local government financial accounting system with direct effect 0,010 significance, training has an effect to the use of local government financial accounting system with direct effect 0,000 significance, conflict cognitive has an effect to the use of local government financial accounting system with direct effect 0,000 significance and conflict affect has an effect to the use of local government financial accounting system with 0,020 significance. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the structural equation model were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: goal clarity, support superior, training, conflict cognitive, conflict affective and financial accounting system
Co-Authors ', Desmiyawati ', Kamaliah Abdurrahman, Rezi Abid Ilmun Fisabil Adif Putra Zodia Adry Melani Sihotang Agnes Teri Saptaria Agus Alifia Putri Al Azhar-A Alfiati Silfi Algenti Zurlaili Sofia Andayani, Putri Fifi Andreas Andreas Angelisa, Ellen Angriani, Salsabila Risma Aniftahudin ' Annisa ' Athena, Maria Eliza Azwir Nasir Charli Andreas Saragih, Charli Andreas Delia - Della Adriadiva Desmiyawati Dinda Niagara Ermaja Dizza Yolanda Dumex Bahari Nasution Dwi Laksita Nalurita Edfan Darlis Elfika Apriani Ellen Angelisa Elwina Putri ' EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Enni Savitri Eveline Roirianti Naibaho Fadli Harahap, Fadli Fajar Odiatma Fajar Odiatma Febdwi Suryani Febri Yulisa Febrika Fajrin, Febrika Febriyanti, Anna Hardi ' Hardi Hardi Hariadi Yasni Haryanti Ismalia Hidayatika R Fredlina Dwitami Edla Ienne Yoseria Putri Istighfar, Luhur Joe sugandi Julian Dini Astari Jun Friday Kamaliah ' Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah Kapian Nursewan, Kapian Kennedy ' Kennedy - Kennedy -, Kennedy Kennedy, Kennedy Khairini, Renny Khurin’in Kurnia Putri Komala Sari, Sri Ratna Lega Bestari Lia Rahani Alafiah Lili Suryani Manihuruk, Keyko Artazenia Masruroh, Sekar Luluk Maulana, Rio Dimas Melvi Olinda Naftali Destira Natalia Nana Alhusna Nasrizal Nasrizal Nasrizal, Nasrizal Nasution, Dumex Bahari Natya Sekar Arum, Natya Sekar Ngadiomo Siburian, Mario Niken Anindhita Novita Indrawati Nur Azlina Nur Azlina Nur ‘Ain, Masyithah Nurmah, Rahmawati Yulijah Odiatma, Fajar Pakpahan, Dian Lamsihar Panjaitan, Erika Eva Jayanti Pratama, Dimas Adytia Prihet Hayezca Rizal Putra, Junialdi Eka Putri Yuliana Mandasari Qiyah, Barotitta R. Adri Satriawan ' Raja Adri Satriawan Raja Adri Satriawan Surya Raja Adri Setiawan, Raja Adri Ria Nelly Sari Rico Ales Sandra Ridwan, Izzah Aulia Ruhul Fitrios Safitri, Meilina Salami.JS Fajriana Sandi Prasetyo Sari, Nanda Rakhmata SATRIYAS ILYAS Sem Paulus Silalahi Septiani, Susi Shafitri, Nurul Siti Kholifatin Alfisyah Suharti Syahnasthalia Syahnasthalia Taufeni Taufik Tri Suci Dayanti Triyanto Hadi Saputra Veriansyah Veriansyah Verya, Endi Vince Ratnawati Voadhe Dendi Wanda Fernandes Weni Khastuti Widy Ayu Ocktaviany Widya Arisza Septyaningtyas Wielda Permata Sari Wisti, Rizky Fitria Yesi Mutia Basri Yesi Mutia Basri Yessi Mutia Basri Yuhelmi Yuhelmi Yuliza Yuliza Yuneita Anisma Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zirman Zirman Zirman Zirman, Zirman Zulbahridar Zulbahridar