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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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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.
PENGEMBANGAN MINUMAN PROBIOTIK KEKINIAN SEBAGAI PANGAN FUNGSIONAL DI KAMPUS UNIVERSITAS RIAU Evy Rossi; Dewi Fortuna Ayu; Ayu Diana; Imelda Yunita; Erpiani Siregar; Yossie Kharisma Dewi; Jum’atri Yusri; Atika Zarefar
Jurnal Hilirisasi IPTEKS Vol. 8 No. 2 (2025)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v8i2.878

Abstract

Indonesia's food and beverage industry continues to grow rapidly, especially for value-added products such as functional foods. Probiotic beverages, as a type of functional food, hold tremendous market potential. This activity is also expected to foster an entrepreneurial spirit among students through the development of innovative products that have high market potential. The method of implementing Campus Intellectual Product Business Development (UPIK) activities is carried out at the IbIKK entrepreneurship unit, Department of Agricultural Technology, Riau University. The activities were carried out from July to October 2024. The implementation of the programme was divided into six sequential main stages: (1) preparation and planning, including the initial product formulation design and the development of activity instruments; (2) a survey of market needs and preferences; (3) product formulation development and application; (4) intensive training and production demonstrations for the partners; (5) assistance in marketing strategies, packaging design, and product evaluation; and (6) final monitoring and evaluation. Partners (IbIKK Unit) produce and market functional foods in the form of Yoghurt, Kefir, and Kombucha in the form of contemporary drinks. The implementation team conducted monitoring and evaluation in the form of questionnaires to consumers (80 people) who were randomly selected. Based on this activity, it was concluded that the development of probiotic functional drinks at Riau University has great potential thanks to healthy lifestyle awareness and a broad market, but its success requires product innovation, campus support, and a mature strategy to overcome competition and limited resources.
The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology Arumega Zaferar; Razana Juhaida Johari; Atika Zarefar; M. Rasuli
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4031

Abstract

Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality. In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit on audit quality. Method: The population of this study were auditors of the Supreme Audit Agency of the Republic of Indonesia Representative of Riau Province. The sample of this research is all auditors in the agency because it uses a saturated sample technique, with 68 respondents. The hypothesis testing used is partial least square (PLS). Findings: The results of this study found that professional scepticism, auditor competence, and remote auditing have a significant positive effect on audit quality. Furthermore, information technology strengthens the effect of auditor professional scepticism on audit quality. However, there is no evidence information technology can strengthen the effect of competence and remote audit on audit quality. Novelty: This study broadens the literature discussing the effect of auditor and remote auditor qualifications and audit quality by considering the moderating role of information technology. This study will provide a new perspective, especially on remote audits, which are still rarely discussed.
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