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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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PENGARUH SKEPTISME PROFESIONAL, KEAHLIAN AUDIT, LINGKUP AUDIT DAN ETIKA TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR (Studi Empiris Pada BPK Perwakilan Kepualauan Riau di Batam ) Suryani, Lili; ', Kamaliah; 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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Abstract

The research was conducted to determine the influence of Skeptisme Profesional, audit skills, audit scope and ethics to the In Giving Up Financial Statements Audit Opinion. In this research, researchers examined consideration granting audit opinion on the State Audit Board Office (BPK) RI Representative of Kepulauan Riau province by using the independent variables, namely Skeptisme Profesionalisme , audit skills, audit scope and ethics. The population in this research was all auditors who working on State Audit Board Office (BPK) RI Representative of Kepulauan Riau province. The primary data collection method used is the methode of questionnaires distributed to respondent , the sampling technique is by Sensus sampling with total sample of 34 respondents. The data analysis techniques used in this research is the technique of multiple linear regression analysis. The results of hypothesis testing in this research indicate that the variable Skeptisme Profesionalisme, audit skills, audit scope and ethics have significant impact on the prevision of audit opinion. Simultaneously, the variables independence, audit skills, audit scope and ethics and significant impact on the privision of an audit opinion.Keyword : audit opinion, Skeptisme Profesionalisme, audit skills, audit scope, ethics
ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN GOOD CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode Tahun 2012-2014) Verya, Endi; Indrawati, Novita; 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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Abstract

Financial statement integrity is a communication media between management’s company with investment about company’s financial statement. That’s why for making financial statement must be real and really and honest. The informational of financial statement must be quality, honest, it means the informational offinancial statement free from fraud. Good financial statements are have the integrity of the information contained. Integrity of the financial statements is the extent to which the financial statements present financialinformation fairly, honestly and unbiased. This study aims to obtain empirical evidence about the influence of firm size, leverage and good corporate governance at integrity of the financial statements are measured by an index of conservatism. The sample was manufacturing companies listed on the Stock Exchange 2012-2014 period, which is determined by purposive sampling method. The statistical method used was logistic regression. These results indicate that firm size, independent commissioner, audit committees, managerial ownership and instutional ownership have and effect on integrity of financial statements. However, only leverage doesn’t provide to integrity of financial statements, but integrity financial reports influenced by firm size, and good corporate governance.Keyword : Financial Report Integrity, Firm Size, Leverage, Good Corporate Governance
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada OPD Kabupaten Rokan Hilir) Yuliza, Yuliza; Kennedy, Kennedy; Hanif, Rheny Afriana
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 study aims to examine the influence of the application of government accounting standards, the application of regional financial accounting system, the utilization of information technology, and internal control system to the quality of local government financial statements (Empirical Study on OPD of Rokan Hilir Regency). The results showed that the variable application of government accounting standards affect the quality of local financial statements. Furthermore, the variables of the regional financial accounting system have an effect on the quality of regional financial report. Furthermore variables utilization of information technology affect the quality of local financial statements. Furthermore, internal control system variables affect the quality of local financial statements. The results showed that the R Square value of 0.884. The meaning is that the contribution of variable application of government accounting standards, the application of regional financial accounting system, the utilization of information technology and internal control system to the quality of local financial statements is 88.4% While the remaining 11.6% is influenced by other variables not included in the model this research.Keywords : Application of government accounting standards, the application of regional financial accounting system, the utilization of information technology, internal control system, quality of local financial statements
PENGARUH KOMPENSASI MANAJEMEN, PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Industri Dasar dan Kimia di Bursa Efek Indonesia (BEI) tahun 2012-2016) Komala Sari, Sri Ratna; Kennedy, Kennedy; Hanif, Rheny Afriana
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

Earnings management is a disclosure of management asa a means of direct management intervention in the financial reporting processing of income or profits with a view to obtaining benefits or benefits tersmantu for managers or companies based on economic factors. The purpose of this research is to test : 1) the effect of management compensation on earnings management, 2) the effect of tax planning on earnings management, 3) the effect of deferred tax expense on earnings management. The object of this research is the basic industrial and chemical companies listed on BEI with the period of observation 2012-2016. Sample selection using purposive sampling technique. The data used in this research is secondary data collected by taking data on the annual financial statements of the company throught the website www.idx.co.id. the data analysis technique used is multiple linear analysis using the help os SPSS 17.0 program. The results of the research found that : 1) management compensation does not affect the earnings management. 2) tax lanning does not affect the earnings management. 3) the deferred tax expense does not affect the earnings management. With the effect of (R2) is 0,110 atau 11%. It means that 11% earnings management is influenced by independent variable that is management compensation, tax planning and deferred tax expense, while 89% is explained by other variable not examined in this researchKeyword : Management Compensation, Tax Planning, Deferred Tax Expense, Earnings Management
PENGARUH ASIMETRI INFORMASI, PERENCANAAN PAJAK, KOMPENSASI MANAJEMEN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2012-2016) Khairini, Renny; Taufik, Taufeni; Hanif, Rheny Afriana
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

The purpose of this research is to know influence of asymmetry information, tax planning, management compensation, profitability and size of company to earnings management at mining company listed in Indonesia Stock Exchange (BEI) year 2012-2016. The population of this research is mining companies listed in Indonesia Stock Exchange (BEI) in 2012-2016 as many as 70 companies. The sample is chosen by purposive sampling method. Through the criteria applied, selected samples of 14 mining companies. The analytical method used is multiple linear regression analysis. The result of research shows that the variable of information asymmetry and firm size have no effect to earnings management, while variable of tax planning, management compensation, and profitability have an effect on earnings management in sample company. The result of adjusted R Square of 0.127 means that the influence of independent variables (asymmetry information, tax planning, management compensation, profitability and size of company) to the dependent variable (earnings management) is 12.7% while the remaining 87.3% is influenced by other variables not included in this study.Keywords : Earnings management, asymmetry information, tax planning, management compensation, profitability and size of company
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN KOMPETENSI PENGGUNA TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI, SERTA DAMPAKNYA PADA KUALITAS INFORMASI AKUNTANSI Putra, Junialdi Eka; Fitrios, Ruhul; Hanif, Rheny Afriana
Jurnal Riset Akuntansi Vol 12 No 1 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.912 KB) | DOI: 10.34010/jra.v12i1.2555

Abstract

Teknologi informasi dan kompetensi pengguna adalah faktor yang diperkirakan dapat membantu sistem informasi akuntansi pada perguruan tinggi terakreditasi di Provinsi Riau agar semakin berkualitas. Penelitian ini bertujuan untuk mengetahui pengaruh teknologi informasi dan kompetensi pengguna terhadap kualitas sistem informasi akuntansi, serta untuk mengetahui pengaruh kualitas sistem informasi akuntansi terhadap kualitas informasi akuntansi. Populasi pada penelitian ini adalah perguruan tinggi yang terakreditasi di Provinsi Riau sebanyak 58 perguruan tinggi dengan sampel sebanyak 51 perguruan tinggi. Jumlah kuesioner yang kembali dan dapat diolah sebanyak 76 kuesioner dari 38 perguruan tinggi. Data diolah menggunakan aplikasi SmartPLS v3. Hasil penelitian ini menunjukkan bahwa (1) Teknologi informasi berpengaruh terhadap kualitas sistem informasi akuntansi, (2) kompetensi pengguna tidak berpengaruh terhadap kualitas sistem informasi akuntansi, (3) kualitas sistem informasi akuntansi berpengaruh terhadap kualitas informasi akuntansi. Hasil penelitian ini dapat digunakan untuk menyelesaikan masalah tidak berkualitasnya sistem informasi akuntansi pada perguruan tinggi terakreditasi di provinsi Riau yaitu dengan menerapkan teknologi informasi yang baik. Kata Kunci: Teknologi Informasi, Kompetensi Pengguna, Kualitas Sistem Informasi Akuntansi, Kualitas Informasi Akuntansi.
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.
ANALISIS PENGARUH TAX PLANNING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE MODEL RASIO TOBINS'Q DENGAN TRANSPARENCY SEBAGAI VARIABEL MODERASI Wisti, Rizky Fitria; Ratnawati, Vince; Hanif, Rheny Afriana; Odiatma, Fajar
Jurnal Riset Akuntansi Vol 13 No 1 (2021): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v13i1.3167

Abstract

This study aims to analyze the effect of tax planning and CSR (corporate social responsibility) on company value. This study also aims to analyze the role of moderation of the transparency of the influence of tax planning and CSR on the value of financial service companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is obtained by using the method of collecting documentation data obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. The total sample in this study were 40 companies determined by the purposive sampling method. Data processing techniques in this study use the method of multiple linear analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results of this study indicate that tax planning and CSR affect the value of the company. In addition, this study also found that transparency can moderate the effect of tax planning and CSR on corporate value.
PENGARUH KEADILAN PROSEDUR EVALUASI TERHADAP ORGANIZATIONAL COMMITMENT DIMEDIASI OLEH KEADILAN DISTRIBUTIF, KEPUASAN KERJA DAN KEPERCAYAAN PADA ATASAN Syahnasthalia Syahnasthalia; Ria Nelly Sari; Rheny Afriana Hanif
Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v8i3.2773

Abstract

This study aimed to determine (1) the indirect effect of fairness of evaluationprocedure on job satisfaction through distributive fairness and trust in superior and Thisstudy used the online survey method by sending a questionnaire via email using GoogleForms. The sample was mid-level managers in companies listed on the Indonesia StockExchange. Hypothesis testing conducted on 65 responses can be processed. Analysis of datausing the approach SEM. The results show that (1) job satisfaction is able to mediate the effectof fairness of evaluation procedure on job satisfaction, (2) distributive fairness is able tomediate the effect of fairness of evaluation procedures on organizational commitment, and (3)job satisfaction is able to mediate the effect fairness of evaluation procedures onorganizational commitment. This study couldn’t prove that (1) distributive fairness mediatesthe effect of fairness of evaluation procedures on job satisfaction, (2) trust in superiormediates the effect of fairness of evaluation procedures on organizational commitmentDOI: 10.15408/akt.v8i3.2773
PENGARUH INFLASI, NILAI TUKAR RUPIAH, BOPO, DAN NPL TERHADAP PROFITABILITAS DAN DAMPAKNYA PADA FINANCIAL DISTRESS Ienne Yoseria Putri; Suharti Suharti; Febdwi Suryani; Rheny Afriana Hanif
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 4 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v5i4.1703

Abstract

ABSTRACK This research aims to analyze the effect of Inflation, Rupiah Turnover Value, BOPO and NPL variables on profitability and financial distress PT.Sinarmas Bank Tbk.The population in this research are quarterly financial data owned by PT. Sinarmas Bank Tbk. While the samples in this research are 36 quarterly financial report data. The sampling is using the purposive sampling method. Secondary data obtained in www.bi.go.id, www.investing.com,https://www.banksinarmas.com/id/generalinformation/investorrelantion/quarerlyreports201 1-2019. The independent variables used are Inflation, Rupiah Turnover Value, BOPO,and NPL. The data analysis technique used is multiple linear regression analysis by SPSS version 21 software.The results of this research indicate that the BOPO and NPL variables have a significant effect on Profitability. The Rupiah Turnover Value variables have a significant effect on Financial Distress. ABSTRAK Penelitian ini bertujuan untuk menganalisis variabel Inflasi, Nilai Tukar Rupiah, BOPO dan NPL terhadap Profitabilitas dan Financial Distress pada PT. Bank Sinarmasi Tbk. Populasi dalam penelitian ini adalah data keuangan triwulan yang dimiliki oleh PT. Bank Sinarmas Tbk. Sedangkan sampel yang digunakan dalam penelitian ini adalah sebanyak 36 data laporan keuangan triwulan. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Data sekunder diperoleh www.bi.go.id, www.investing.com ,https: //www. banksinarmas.com / id /informasi umum/ hubungan investor/ laporan triwulan 2011-2019. Variabel independen yang digunakan adalah Inflasi, Nilai Tukar Rupiah, BOPO, dan NPL. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan software SPSS versi 21. Hasil penelitian ini menunjukkan bahwa variabel BOPO dan NPL berpengaruh signifikan terhadap Profitabilitas. Pada variabel Nilai Tukar Rupiah berpengaruh signifikan terhadap Financial Distress.
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