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All Journal JAM Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi EKSPANSI Jurnal Akuntansi dan Ekonomika Jurnal Hilirisasi IPTEKS (JHI) Jurnal Aplikasi Akuntansi Kajian Akuntansi Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Akuntansi dan Teknologi Informasi Journal of Financial and Behavioural Accounting Jurnal Akuntansi Keuangan dan Bisnis Jurnal Dinamika Akuntansi
Atika Zarefar
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Public Health Social Sciences Veterinary Other

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Pengaruh Gender dan Usia Dewan Terhadap Kinerja Keuangan Sinta Ramaiyanti; Mayla Khoiriyah; Arumega Zarefar; Ulfa Afifah; Atika Zarefar
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.208

Abstract

This study aims to examine the effect of board gender and board age on company performance using Market to Book Ratio (MBR) measures, measuring board gender using the percentage of female commissioners from the total commissioners while board age using board age data. The study used a quantitative descriptive approach using panel data from agricultural companies listed on the Indonesia Stock Exchange with an observance period from 2014 – 2018. Data was analyzed with Ordinary Least Square using Stata. The results showed that the gender of the board had a significant negative influence on the company's performance. In other words, the participation of female board members has a positive impact to some extent. Meanwhile, the age of the board positively affects the company's performance. Older board members have experience and are more careful in making decisions. Decisions are made based on experience and can collaborate with younger board members. In addition, older board members have the ability to take strategic decisions and have less chance of going bankrupt. This research contributes to the consideration of the selection of the composition and composition of the board of directors of a company, especially public companies.
EFEK MANAJEMEN LABA TERHADAP HUBUNGAN TATA KELOLA PERUSAHAAN, PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN RISIKO PERUSAHAAN Mayla Khoiriyah; Ulfa Afifah; Atika Zarefar; Arumega Zarefar
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.319

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Tata kelola perusahaan dan Tanggung jawab sosial perusahaan terhadap risiko perusahaan melalui manajemen laba. Penelitian dilakukan pada perusahaan yang terdaftar di BEI pada industri primer dan sekunder dari tahun 2014-2020. Analisis data dilakukan dengan menggunakan Software STATA yaitu dengan menganalisis statistik deskriptif dan analisis jalur. Hasil analisis menunjukkan bahwa Tata kelola perusahaan, tanggung jawab sosial dan manajemen laba perusahaan berpengaruh secara langsung terhadap risiko perusahaan. Tata kelola perusahaan tidak berpengaruh secara langsung terhadap manajemen laba. Namun tanggung jawab sosial perusahaan berpengaruh langsung terhadap manajemen laba.  Pengaruh mediasi baik tata kelola maupun tanggung jawab sosial perusahaan tidak mampu mempengaruhi risiko perusahaan melalui manajemen laba. Artinya manajemen laba tidak memberikan pengaruh mediasi terhadap hubungan tata kelola dan tanggung jawab terhadap risiko perusahaan
Covid 19: Kenaikan atau Penurunan Kinerja Akademik Mahasiswa? Zarefar, Atika; yefni; yenas, oscar
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.5768

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh harapan, kemauan, ketertarikan akademik terhadap kinerja akademik mahasiswa dengan menggunakan data covid 19 sebagai variable moderasi. Penelitian ini dilakukan di Politeknik Caltex Riau (PCR). Penentuan sampel dilakukan dengan metode purposive sampling. Data diperoleh dari kuesioner yang disebarkan ke mahasiswa aktif akuntansi PCR. Data akan diolah dengan metode kuantitatif dengan menggunakan program SPSS 16. Analisis data meliputi uji instrumen, uji asumsi klasik kemudian dilakukan pengujian hipotesis. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variable ketertarikan, sikap, harapan, dan pembelajaran daring sebagai variable moderasi secara parsial tidak berpengaruh terhadap kinerja akademik di bidang akuntansi. Tetapi secara simultan mempunyai pengaruh yang signifikan.
Pengaruh Dewan Direksi, Komite Audit, dan Kepemilikan Asing Terhadap Kinerja Keuangan Afifah, Ulfa; Gustriani, Bunga Yefita; Surya, Raja Adri Satriawan; Zarefar, Atika; Zarefar, Arumega; Khoiriyah, Mayla; Ramaiyanti, Sinta
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.7168

Abstract

This study aims to determine the effect of the board of directors, audit committee and foreign ownership on financial performance in consumer cyclicals sector companies listed on the IDX in 2014-2022. The sampling technique used purposive sampling and obtained 37 companies. This study uses quantitative data and the research method uses regression analysis using the STATA application. The results of this study indicate that the board of directors and audit committee have a positive effect on financial performance, but foreign ownership with a level of 21% has a negative effect on financial performance. The results of this study are practically useful for knowing the more in-depth functions of the independent board of directors, independent audit committee, and foreign ownership and utilizing these variables to improve the company's financial performance.
Pengaruh corporate social responsibility disclosure terhadap kinerja keuangan dengan reputasi sebagai variabel moderasi Fidela Raniah Sawity; Arumega Zarefar; Mayla Khoiriyah; Raja Adri Satriawan Surya; Atika Zarefar; Ulfa Afifah; Sinta Ramaiyanti
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6641

Abstract

This study aims to determine the effect of corporate social responsibility disclosure (CSRD) on firm financial performance with corporate reputation as a moderation variable. It focuses on primary and secondary sector companies listed on the IDX in 2014-2022. The dependent variable is firm financial performance, measured using return on assets (ROA). The independent variable, corporate social responsibility disclosure, is measured using the GRI G4. The corporate reputation as moderation variable is measured using the number of awards obtained by the company. The control variables used are company size, leverage, and cash flow. The sampling technique used purposive sampling and obtained as many as 143 companies. This research uses quantitative data, and the method used is regression analysis using the STATA application. The results of this study show that CSRD has a significant positive effect on firm financial performance. These findings provide practical guidelines for companies, stating that it is essential for a company to implement CSRD practices and have a good impact on the company's financial performance, thereby guiding companies in their CSR initiatives.
PENGEMBANGAN USAHA MINUMAN FUNGSIONAL BERBASIS PROBIOTIK (SOYGHURT) SEBAGAI PRODUK UNGGULAN DAN BERDAYA SAING Rossi, Evy; Ayu, Dewi Fortuna; Yunita, Imelda; Diana, Ayu; Siregar, Erpiani; Yusri, Jum’atri; Zarefar, Atika
Unri Conference Series: Community Engagement Vol 6 (2024): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.6.407-412

Abstract

Functional drinks are growing rapidly with increasing public awareness of the importance of health and a healthy lifestyle, such as consuming functional drinks. Some of the most popular functional drinks today are probiotic drinks such as soyghurt. The objectives of this activity are 1) to socialize the importance of consuming functional drinks and provide knowledge about the benefits of functional drinks for health. 2) Diversification of Soy as a probiotic drink Soy with a variety of flavors and dishes that follow the current trend, with portable cup packaging. 3) Making the business unit of the Campus Intellectual Product Excellence Program (PUPIK) a business that meets GMP standards and has business legality so that it becomes a sustainable independent business and can enter the fung beverage industry market in Pekanbaru City. The active participation learning system method uses activity stages including preparation, procurement of raw materials, production, and marketing of functional beverage products. The results obtained are activities that have been carried out through the development of Campus Intellectual Product Enterprises (PUPIK) which are carried out by opening a Functional Food business outlet in the campus environment, participating in promotions through exhibitions and promotions through brochures and digital marketing.
The Influence of Media and Reputation on Sustainability Reporting Disclosure Hamidi, Barzan; Zarefar, Arumega; Mayla Khoiriyah; Satriawan, Raja Adri; Ramaiyanti, Sinta; Afifah, Ulfa; Zarefar, Atika
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11834.2024

Abstract

This study aims to determine the influence of media visibility, social media, and company's reputation on the disclosure of sustainability reports on technology and health sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2022. This research is a quantitative study that uses secondary data, sourced from annual reports disclosed on IDX and the company's website and corporate social media. The population of this study is technology and health sub-sector companies listed on the IDX in 2014-2022. Data from this study used 15 companies with nine years of observation using purposive sampling techniques so that 135 samples were obtained.  Data analysis techniques used in research are classical assumption test analysis, regression test, and t test using STATA 17 software. The results of this study show that media visibility is influence on sustainability reporting disclosure, social media is not influence sustainability reporting disclosure, and company's reputation is not on sustainability reporting disclosure. - The results in this study cannot be generalized, because the scope of this study is only limited to the technology and health sub-sectors.
PENGARUH PENEGAKAN PERATURAN, KOMITMEN ORGANISASI, DAN GAYA KEPEMIMPINAN TERHADAP KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAH (Studi Empiris Pada OPD Pemerintah Kabupaten Siak) Randi, Randi; Basri, Yesi Mutia; Zarefar, Atika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is to test the influence of (1) Regulation Enforcement, (2) OrganizationalCommitment, and (3) Leadership style on fraud in the government sector of the study in theSiak Regency OPD. In this study, the sample population was 43 regional apparatusorganizations. Sampling using Purposive Sampling. Data analysis used in this study wasusing multiple regression analysis techniques with a statistical approach operated throughthe SPSS program. The results of this study concluded that (1) Regulation Enforcement, (2)Organizational Commitment, and (3) Leadership style have an effect on fraud in thegovernment sectorKeywords: Fraud, Regulation Enforcement, Organizational Commitment, Leadership Style
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU DAN INDEPENDENSI AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor Di Kantor Akuntan Publik Kota Pekanbaru dan Padang) Prameswari, Shakila; Kamaliah, Kamaliah; Zarefar, Atika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of obedience pressure, task complexity, time budgetpressure, and independence on audit judgment. Audit judgment is a professional considerationof auditors in the audit process, which greatly affects the quality of the opinion given. Thisstudy was conducted empirically on auditors working in Public Accounting Firms (KAP) in thecities of Pekanbaru and Padang. The method used is a quantitative method with data collectiontechniques through questionnaires distributed to auditors in 14 KAPs. The collected data wereanalyzed using multiple linear regression analysis. The results of the study indicate thatobedience pressure, task complexity, and time budget pressure have a significant effect on auditjudgment, while independence does not have a significant effect. This study is expected to bean input for auditors to improve the quality of audit judgment by considering the factors thatcan influence it.Keywords: Audit Judgment, Obedience Pressure, Task Complexity, Time Budget Pressure,Independence
PENGARUH SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, MORALITAS INDIVIDU DAN ASIMETRI INFORMASI TERHADAP KECURANGAN AKUNTANSI (Studi Empiris Pada OPD Kabupaten Rokan Hulu) Trinisia, Karyn; Rasuli, M; Zarefar, Atika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effects of internal control systems, compliance with accountingrules, individual morality, and information asymmetry on accounting fraud. The researchwas conducted within the Regional Government Organizations (OPD) of Rokan HuluRegency. A quantitative approach was employed, with data collected through questionnairesdistributed to 129 respondents who are employees of OPDs under the Government of RokanHulu Regency. Data analysis was performed using the Partial Least Squares (PLS) methodwith the SmartPLS 4.0 software. The results show that all variables—internal control,compliance with accounting rules, individual morality, and information asymmetry—have asignificant effect on accounting fraud. These findings offer important implications for fraudprevention efforts through the enhancement of internal control systems, adherence toaccounting rules, strengthening individual morality, and reducing information asymmetry inpublic financial management.Keywords: accounting fraud, internal control, compliance with accounting rules, individualmorality, information asymmetry, OPD, PLS
Co-Authors Abdurrahman, Rezi Adiman, Raja Multi Konvokesen Afriana Hanif, Rheny Angelina Siska Mahardi Angelina Siska Mahardi, Angelina Siska Arumega Zaferar Aulia Hadijah Ayu Diana Ayu Diana Dewi Fortuna Ayu Dewi, Yossie Kharisma Erpiani Siregar Erpiani Siregar Fidela Raniah Sawity Fifitri Ali Gustriani, Bunga Yefita Hamdani Arifulsyah Hamidi, Barzan Imelda Yunita Jumila Wati Jum’atri Yusri Kamaliah Kamaliah, Kamaliah Mayla Khoiriyah Monica Tannusa Odiatma, Fajar Prameswari, Shakila Raja Adri Satriawan Raja Adri Satriawan Surya Raja Adri Satriawan Surya Ramaiyanti, Sinta Randi, Randi Rasuli Rasuli Razana Juhaida Johari Rossi, Evy Sinta Ramaiyanti Sinta Ramaiyanti Susanto Susanto Syifa, Sefita Nahdia Taufeni Taufik Tobi Arfan Trinisia, Karyn Tulus Fahrurrozi Wibowo Ulfa Afifah Ulfa Afifah Ulfa Afifah, Ulfa Vera Oktari yefni Yefni -, Yefni Yefni Yefni yenas, oscar Yesi Mutia Basri Yusri, Jum’atri Zarefar, Arumega