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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
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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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PENGARUH INTEGRITAS, MOTIVASI, OBJEKTIVITAS, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (Studi Pada Inspektorat Kabupaten/Kota di Provinsi Riau) Widya Arisza Septyaningtyas; Nur Azlina; Rheny Afriana Hanif
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 purpose of this research was to identify and analyze about (1) The effect of integrity on audit quality, (2) The effect of motivation on audit quality, (3) The effect of objectivity on audit quality, (4) The effect of work experience on audit quality. Study was conducted at inspectorate Districts / City in Riau Province, which amount to 13 inspectorates.The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was random sampling. The number of samples in this research were 35 respondents. Hypothesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 21.0 for Windows as data processing software program.Results of hypothesis test using statistical t-test showed the significant value of integrity variable 0.302 > 0.05, which means that H1 rejected, the motivation variable 0.869 > 0.05, which means that H2 rejected, objectivity variables 0.00 < 0.05, which means the H3 accepted, and work experience variable 0.797 > 0.05, which means the H4 rejected. The results showed that integrity, motivation, and work experience have no effect on audit quality. While, objectivity variables has effect on audit quality.Keywords: Audit Quality, Integrity, Motivation, Objectivity, and Work Experience
Pengaruh Komitmen Organisasi, Lingkungan Kerja, Dan Kompetensi Terhadap Kinerja Karyawan Bagian Akuntansi Dengan Kepuasan Kerja Sebagai Variabel Moderating ( Pada Perusahaan Perbankan Di Kota Pekanbaru ) Indah Dwi Lestari; Vince Ratnawati; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to know the influence significant of a organizational commitment, work environment, and competency of the employees performance in the accounting department with job satisfaction as moderating variable. The population in this study is a employees in the accounting department in the banking companies in Pekanbaru. The sampling method used in this study is the random sampling method. The stastical method used to test the research hypothesis is multiple regression using SPSS 17 software.The results of this research show that the variables that significantly affect the employee's performance in the accounting department of banking companies is variable organizational commitment, work environment, and competency. Variable job satisfaction was significantly moderated the effect of organizational commitment on employees performance in the accounting department. And variable job satisfaction was not significantly moderate the effect of the work Environment and competency on employees performance in the accounting department.Keywords: employees performance, organizational commitment, work environment, competency and job satisfaction.
PENGARUH KOMPONEN KECERDASAN EMOSIONAL TERHADAP TINGKAT STRES KERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK (KAP) DI PEKANBARU DAN MEDAN) Delia -; Vince Ratnawati; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study to examine the influence of emotional intellegence, they are introduction of self, self-control,motivation, emphaty and social skills in auditor’s work stress.The samples in this study were auditors working at public accountants office (KAP) which registered in Pekanbaru and Medan. Methods of data collection in this study is the method of quesionnaire survey using instruments that are delivered directly to the public accountants office which registered in Pekanbaru and Medan. The respondents are used in the analysis were 55 respondents (42.3%). Methods of Analysis is conducted with a multiple regression a analysis using SPSS (Statistical Product and Service Solution) version 17.The results of this study, concluded introduction of self, self-control, motivation, social skills were have negative effect to auditor’s work stress. Whereas empathy was have positive effect to auditor’s work stress.Keywords: Auditor’s Work Stress, Introduction Self, Self-control, Motivation, Empathy, and Social skills.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN PENGENDALIAN INTERNAL TERHADAP KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Kampar) Haryanti Ismalia; Taufeni Taufik; Rheny Afriana Hanif
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 determine the influence of empirical evidence budgetary participation, budget goal clarity, feedback, evaluation of the budget, the budget goal difficulty, and internal control over the performance of local government officials Kampar regency. This research was conducted by using a survey of local work unit Kampar regency. The population in this study is 31 working units Kampar regency. Samples taken amounted to 93 respondents. The type of data used are primary data with data collection method using a questionnaire. Data analysis method used in this study. The results showed that the Budget Participation significant effect on the performance of local government officials. Clarity of purpose budget has no significant effect on the performance of local government officials. Umpan behind budget significantly affect the performance of local government officials. Evaluation budget significantly affect the performance of local government officials. Difficulty budgetary purposes does not affect the performance of local government officials and Internal Control influence on the performance of local government officials . Based on the calculation of the coefficient of determination (R2) obtained a value of 0.717. This shows that the influence of the independent variables on the dependent 71.7% and the remaining 28.3% influenced by other variables.Keywords: Characteristic, budget, internal control, performance and government.
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada OPD Kabupaten Siak) Jun Friday; Taufeni Taufik; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to examine : 1) the effect of budgetary participation on budgetary slack, 2) the effect of budget goal clarity on budgetary slack, 3) the effect of budgetary participation on budgetary slack with organizational commitment as moderating variable, 4) the effect of budgetary participation on budgetary slack with organizational culture as moderating variable, 5) the effect of budget goal clarity on budgetary slack with organizational commitment as moderating variable, and 6) the effect of budgat goal clarity on budgetary slack with organizational culture as moderating variable. The population in this study was 28 OPD Siak Regency. In this study, the sample used is the 73 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are multiple linear regression analysis and Moderated Regression Analysis (MRA). The analytical tool used in this study was Stastistical Product and Service Solution (SPSS) version 23.0. The result of this research showed that : 1) budgetary participation negative effect on the budgetary slack with significant level of 0.000, 2) budget goal clarity negative effect on the budgetary slack with significant level of 0.005, 3) organizational commitment can be moderate the effect of budgetary participation on budgetary slack with significant level of 0.000, 4) organizational culture can be moderate the effect of budgetary participation on budgetary slack with significant level of 0.000, 5) organizational commitment can be moderate the effect of budget goal clarity on budgetary slack with significant level of 0.000, and 6) organizational culture can be moderate the effect of budget goal clarity on budgetary slack with significant level of 0.000.Keywords : Budgetary Participation, Budget Goal Clarity, Oganizational Commitment, Organizational Culture, Budgetary Slack
PENGARUH RATE BAGI HASIL, BI RATE DAN INFLASI TERHADAP DANA PIHAK KETIGA PERBANKAN SYARIAH (STUDI PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH YANG TERDAFTAR DI BANK INDONESIA TAHUN 2012 - 2015) Veriansyah Veriansyah; Kamaliah Kamaliah; Rheny Afriana Hanif
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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This study used a purposive sampling method or sampling based on criteria of course. The samples were Islamic banking, that is Sharia Commercial Bank(Bank Umum Syariah), and Sharia Business Unit(Unit Usaha Syariah). The method used in this study, namely multiple linear regression to analyze the effect of partial with SPSS version 20.0. From the results of testing that has been done partial test (t test) showed that the only variable in the BI Rate that has a strong influence on the Third Party Funds, while the Rate of Profit Sharing and Inflation does not have any effect on Deposits period January 2012 - December 2015. The amount of influence that caused (R2) by the three independent variables is jointly against variable dependenya at 79,7%, there maining 20,3% is influenced by other variables not included in the study.Keywords: Third Party Funds, Rate of Profit Sharing, BI Rate, and Inflation
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Bengkalis) Algenti Zurlaili Sofia; Raja Adri Satriawan Surya; Rheny Afriana Hanif
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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Budgetary slack is a dysfunctional condition which can be done by managers at middle and lower levels if these organizations implement participatory budgeting. This study aims to examine the effect of participatory budgeting and budget goal clarity on budgetary slack and examine the influence of organizational commitment and leadership style as moderating .The results shows that: 1) participatory budgeting influence to budgetary slack with significance value 0,000 < 0,05. 2) budget goal clarity influence to budgetary slack with significance value 0,000 < 0,05. 3) organizational commitment as to moderate the effect of participatory budgeting on budgetary slack with significance value 0,042 <0,05. 4) organizational commitment as to moderate the effect of budget goal clarity on budgetary slack with significance value 0,002 < 0,05. 5) leadership style as to moderate the effect of participatory budgeting on budgetary slack with significance value 0,047 < 0,05. 6) leadership style as to moderate the effect of budget goal clarity on budgetary slack with significance value 0,000 < 0,05. The result of this study prove participatory budgeting and budget goal clarity influence to budgetary slack and organizational commitment and leadership style able to moderate the effect of participatory budgeting and budget goal clarity on budgetary slack.Keyword : budgetary slack, participatory budgeting, budget goal clarity, organizational commitment , and leadership style.
PENGARUH KEPEMILIKAN SAHAM INSTITUSI, KEPEMILIKAN SAHAM PUBLIK, KEBIJAKAN DIVIDEN, STRUKTUR ASET, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Niken Anindhita; Yuneita Anisma; Rheny Afriana Hanif
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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Purpose of this study was to examine the effect of Institutions Share Ownership, Public Share Ownership, Dividend Policy, Assets Structure, And Profitability On Debt Policy In Manufacturing Companies of Indonesia Stock Exchange In 2012-2014. The population in this study is all manufacturing companies engaged in in Indonesia Stock Exchange. The sampling technique is purposive sampling, a sampling method with certain considerations. The data used in this research is secondary data. Sources of data in this study are company's financial reports such as Balance Sheet, Income Statement Year 2012-2014. The analytical method used in this research is multiple regression analysis. Based on the data collected and testing has been done on the problem by using regression analysis method, it can be concluded: 1) There is no significant effect of Institutional Share Ownership on Debt Policy. It means that changes in Institutions Share Ownership do not lead to any significant change in the Debt Policy. 2) There is no significant effect of Public Share Ownership on Debt Policy. It means that changes in Public Share Ownership do not lead to any significant change in the Debt Policy. 3) There is no significant effect of Dividend Policy on Debt Policy. It means that changes in Dividend Policy do not lead to any significant change in the Debt Policy. 4) Asset Structure has a significant effect on Debt Policy. It means that the greater Assets structure, the greater the Debt Policy. 5) Profitability has a significant effect on Debt Policy. It means that the greater Profitability, the greater the Debt Policy.Keywords: Institutions Shareholding, Public Shareholding, Dividend Policy, Assets Structure, Profitability and Debt Policy
PENGARUH RED FLAGS, SKEPTISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG, DAN MEDAN YANG TERDAFTAR DI IAPI 2013) Sandi Prasetyo; Kamaliah -; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Fraud and error is very different, which sets it apart is the underlying action, whether the act was committed intentionally or not. If the act was committed intentionally, then it is called fraud (fraud) and when the act was committed by accident, then it is called by mistake (error). The purpose of this study is to look at the effect of red flags, the auditor's professional skepticism, competence, independence, and professionalism to the auditor's ability to detect fraud. This research was conducted auditor in KAP in the Pekanbaru, Padang, and Medan. From the test results it is known that the red flags, the auditor's professional skepticism, competence, and professionalism affect the auditor's ability to detect fraud. While not affect the independence of the auditor's ability to detect fraud.Keywords: Red Flags, Auditor Professional Skepticism, Competence, Independence, professionalism and ability Auditor in Detecting Fraud.
UJI PENGARUH PRAKTIK AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN MODERASI FEE AUDIT (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Tahun 2014-2016)’’ Dinda Niagara Ermaja; Emrinaldi Nur DP; Rheny Afriana Hanif
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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The purpose of this study is to examine the influence of auditor switching, audit delay, and audit timeliness to integrity of financial statement with fee audit as a moderating variable. This research use auditor switching, audit delay, and audit timeliness as independent variable. Dependent variable in this research is integrity of financial statement and fee audit as a moderating variable. Data used in this research are collected from financial statement of manufacturing companies listed in IDX. The population of this research comprise of manufacturing companies basic and chemical industry sector, listed in Bursa Efek Indonesia during the period of 2014-2016 a total of 32 companies with 96 unit of samples. The samples are determined using purposive sampling method. Analysis of data is carried out using logistic regression method and moderated regression analysis with the aid of SPSS version 21 computer program.The results of hypotesis testing showed that auditor switching and audit delay have an influence to integrity of financial statement. But,audit timeliness does not have an influence to integrity of financial statement. Auditor switching and audit delay have influence to integrity of financial statement with fee audit as a moderating. But, audit timeliness does not have influence to integrity of financial statement with fee audit as a moderating.Keywords : Auditor switching, audit delay, audit timeliness, fee audit, and integrity of financial statement
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 &#039; Annisa &#039; 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 &#039; 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 &#039; 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 &#039; Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah Kapian Nursewan, Kapian Kennedy &#039; 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 &#039; 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