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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 Pengabdian kepada Masyarakat Politeknik Negeri Batam 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 Journal of Business Inflation Management and Accounting
Rheny Afriana Hanif
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Social Sciences Transportation Other

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Journal : Jurnal Ekonomi

 1 
PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR Hanif, Rheny Afriana
Jurnal Ekonomi Vol 21, No 03 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.575 KB) | DOI: 10.31258/je.21.03.p.%p

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenaipengaruh struktur audit, konflik peran, dan ketidakjelasan peran terhadap kinerjaauditor.Penelitian ini dilakukan di Jawa Timur dengan responden auditor yang bekerjapada Kantor Akuntan Publik Jawa Timur sesuai dengan Directory KantorAkuntan Publik yang dikeluarkan oleh IAI. Pengambilan sample dilakukandengan tehnik proportionate stratified random sampling yang didasarkan padadua strata yaitu partner dan staf audit. Pengumpulan data dilakukan dengankuesioner yang disampaikan secara langsung dan sebagian melalui surat (mailsurvey). Jumlah kuesioner yang disebarkan adalah 120 eksemplar namun hanya49 kusioner yang kembali. Analisis data untuk penguji hipotesis dilakukan denganregresi berganda.Hasi penelitian menunjukkan bahwa struktur audit dan konflik peranberpengaruh secara signifikan terhadap kinerja auditor, namun ketidakjelasanperan tidak berpengaruh secara signifikan terhadap kinerja auditor.Kata Kunci : Struktur audit, konflik peran, ketidakjelasan peran, kinerjaauditor.
PENGARUH KEPERILAKUAN ORGANISASI TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN RUMAH SAKIT DENGAN KONFLIK KOGNITIF DAN AFEKTIF SEBAGAI VARIABEL INTERVENING (STUDI PADA RUMAH SAKIT PEMERINTAH DI KOTA PEKANBARU) Rheny Afriana Hanif; R. Adri Satriawan '; Triyanto Hadi Saputra
Jurnal Ekonomi Vol 22, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.473 KB) | DOI: 10.31258/je.22.2.p.27-41

Abstract

This research aims to test the influence of organizational behavior factors including support, utilization of technology, clarity of purpose and usefulness of training system of financial accounting of hospital, as well as the indirect effects of cognitive and affective conflict conflict in system implementation with regard to the individual issues that did not happen the rejection system developed.. This research was conducted in the city of Pekanbaru with the respondent Employees the financial section of the hospital. The sample in this study is taken by the method of Random sampling a number of 160 respondents of the Finance Manager population numbers. Research methods used in this study using quantitative research methods and analysis of the path (path analysis) to test the hypothesis that applied. The results showed that the clarity of the objective effect on cognitive conflict with sig. 0.000. Clarity of purpose to affective conflict with sig. 0.000. Support supervisor, clarity of purpose and training as well as affective conflict affect the usefulness of the financial accounting of hospital system with sig. each 0,049; 0.31; 0,19; 0.000. Both cognitive and affective conflict can be penyela between the relationship of organizational behavior and usability of financial accounting system in hospitals.Kata Kunci : organizational behavior Factors, cognitive, affective conflict conflict, financial accounting of hospital system.
AUDIT FEE, JASA SELAIN AUDIT, PROFIL KANTOR AKUNTAN PUBLIK, LAMANYA HUBUNGAN AUDIT DENGAN KLIEN TERHADAP INDEPENDENSI AKUNTAN PUBLIK DI PEKANBARU DAN MEDAN Rheny Afriana Hanif; Elwina Putri '
Jurnal Ekonomi Vol 22, No 3 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.479 KB) | DOI: 10.31258/je.22.3.p.154-167

Abstract

The study was conducted using a survey method for public accounting firms in the region Pekanbaru and Medan. The study aims to find evidence of the audit fee, services beside the audit, public accountant office profile, and the duration or assignation of audit to public accountant independency. The population in the study were accountant public in Pekanbaru and Medan. Sample taken amoundted to 26 public accounting firms in Pekanbaru and Padang with 130 respondents. Types of data used are primary data by the method of data collection using questionnaire. The method of data analysis used in this study is multiple regression with the help of software SPSS version 17.00. The results showed that the use of audit fee, services beside the audit, public accountant office profile, and the duration or assignation of audit effect on public accountant independency with a significance value of 0.000, 0.030, 0.054 and 0.000. The value Alpha egual to 0.05. The value of Ajusted R squareis equal to 0.615, which means 61.5% of independent variables in the study was able to influence the dependent variable, while the remaining 38.5% is explained by other variables not included in this study, as: relation of effort with client , office public accountant size measure, etc.Kata Kunci : Audit fee, services beside the audit, public accountant profile, the duration or assignation of audit, independence.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY TO FIRM VALUE WITH PROFITABILITY AND LEVERAGE AS A MODERATING VARIABLE ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2012 ) Putri Yuliana Mandasari; Kamaliah '; Rheny Afriana Hanif
Jurnal Ekonomi Vol 21, No 04 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.385 KB) | DOI: 10.31258/je.21.04.p.%p

Abstract

The aims of this research are to know ;1) the influence of corporate socialresponsibility (CSR) to firm value,and, 2) the influence of profitability andleverage as the moderating variables in relation between corporate socialresponsibility and firm value. The research sample is manufacturing sector inperiod 2010-2012 by using purposive sampling method. There are 37 companiesfulfilling criterion as this research sample. The research data was analyzed usingmoderated regression analysis with SPSS version 17.0.The results of this research showid that corporate social responsibility had apositive effect on firm value. For moderating proxies by return on asset andleverage proxies by debt to equity ratio were not a moderating variable inrelation between CSR and firm value.Keyword : Corporate Social Responsibility, Firm Value, Profitability, andLeverage.
Co-Authors ', Desmiyawati ', Kamaliah Abdurrahman, Rezi Abid Ilmun Fisabil Adif Putra Zodia Adry Melani Sihotang Agnes Teri Saptaria Agus Alifia Putri Al Azhar A 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 Husna, Elsa Alamanda 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 Ratih Kumala Sari, Ratih Kumala Ria Nelly Sari Rico Ales Sandra Ridwan, Izzah Aulia Rita Anugerah 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 Ulfa Afifah, Ulfa 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