Article Per Year (5 Year)
p-Index From 2021 - 2026
2.693
P-Index
This Author published in this journals
All Journal JAM Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi EKSPANSI Jurnal Akuntansi dan Ekonomika 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 JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Jurnal Dinamika Akuntansi
Atika Zarefar
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Social Sciences

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
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
TOP MANAGEMENT EXPERTISE AND REAL PROFIT MANAGEMENT: MODERATING ROLES OF AUDIT COMMITTEES AND INDEPENDENT COMMISSIONERS Odiatma, Fajar; Zarefar, Atika; Afriana Hanif, Rheny; Abdurrahman, Rezi; Multi Konvokesen Adiman, Raja
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v22i1.291

Abstract

This study examines the effects of independent board and audit committee expertise on Top Management Teams (TMT) and Real Earnings Management (REM) relationships.The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2024 with a total of 240 companies. Analysis of the research model using General Least Square (GLS). TMT financial and accounting skills are positively associated with REM. On the other hand, the financial and accounting expertise of the independent board and audit committee has a negative impact on the relationship between TMT and REM expertise. Other findings show consistent results for family firms and non-family firms. These findings are relevant and have implications for public policies related to good corporate governance (GCG), especially in countries with a two-tier system. The impact of the financial and accounting expertise of independent board and audit committee as a moderating variable in the relationship between TMT expertise and REM practices is still rare, especially in countries with two-tier systems. The results of this study show the importance of financial and accounting expertise from independent board and audit committees for effective control mechanisms that can ultimately reduce information asymmetry, especially information related to company profits.
Co-Authors Abdurrahman, Rezi Afriana Hanif, Rheny Angelina Siska Mahardi Angelina Siska Mahardi, Angelina Siska Aulia Hadijah Ayu Diana Dewi Fortuna Ayu Erpiani Siregar Fidela Raniah Sawity Fifitri Ali Gustriani, Bunga Yefita Hamdani Arifulsyah Hamidi, Barzan Imelda Yunita Johari, Razana Juhaida Jumila Wati Kamaliah Kamaliah, Kamaliah Mayla Khoiriyah Mela, Nanda Fito Monica Tannusa Multi Konvokesen Adiman, Raja Odiatma, Fajar Prameswari, Shakila Raja Adri Satriawan Raja Adri Satriawan Surya Raja Adri Satriawan Surya Ramaiyanti, Sinta Randi, Randi Rasuli Rasuli 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 Zaferar , Arumega Zarefar, Arumega