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All Journal Jurnal Siasat Bisnis Jurnal Ekonomi JAM Jurnal Dinamika Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Infestasi Jurnal Kajian Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Aplikasi Akuntansi Kajian Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Akuntansi dan Teknologi Informasi Journal of Financial and Behavioural Accounting Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting Research, Organization and Economics (JAROE) Accounting Analysis Journal
Zarefar, Arumega
Fakultas Ekonomi Dan Bisnis, Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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PENGARUH AUDIT TENUR, UKURAN KAP DAN UMUR LISTING, TERHADAP AUDIT REPORT LAG DENGAN SEPSIALISASI INDUSTRI AUDITO SEBAGAI MODERASI (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Putri, Tri i Aulia; Anisma, Yuneita; Zarefar, Arumega
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of audit tenure, KAP size andlisting age to the audit report lag with auditor industry specialization as amoderate. The sample of this research at manufacturing companies that listed inthe Indonesian Stock Exchange (IDX) period 2015 to 2017. The sample of thisresearch is 195 financial statements from 65 nabufacturing companies. Samplesare used by purposive sampling method. Data analysis used multiple linearregression and moderated regression analysis method (MRA). Result of the testshowed that audit tenure, KAP size and lsting age an effect on audit report lag.This research find evidence that has interaction between KAP size with auditorindustry sepecialization an effect on audit report lag. The interaction betweenaudit tenure and listing age with auditor industry specialization had no effect onaudit report lag.Keywords : Audit Tenure, KAP Size, Listing Age, Audit Report Lag, AuditorIndustry Specialization
PENGARUH KOMITMEN ORGANISASI, ORIENTASI ETIKA IDEALISME DAN ORIENTASI ETIKA RETALIVISME TERHADAP MINAT MELAKUKAN WHISTLEBLOWING (Studi Empiris Pada PT.Telkomsel Provinsi Riau) Fany Audia Irjanti; Raja Adri Satriawan Putra; Arumega Zarefar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The aim of this study is to examine the influence of organizational commitment, Ethical Orientation Idealism and Ethical Orientation Relativism To Whistleblowing Intention. This study was conducted at all branches PT.Telkomsel in Riau Province. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 150 employees working in all branches of PT.Telkomsel riau province. From questionnaires distributed, 76 questionnaires can be completed and can be processed. Data collected were analyzed with Partial Least Square (PLS). The results of hypotesis testing conclude that: first, organizational commitment has positif influence toward whistleblowing intention. Second, Ethical Orientation Idealism has positif influence toward whistleblowing intention Third, Ethical Orientation Relativism has negative influence toward whistleblowing intention.Keywords: Organizational Commitment, Ethical Orientation Idealism, Ethical Orientation Relativism and Whistleblowing intention
PENGARUH FINANCIAL STABILITY, INEFFECTIVE MONITORING, PERSONAL FINANCIAL NEEDS DAN AUDITOR SWITCHING DALAM PERSEKTIF FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2017) Luthfia Putri Salsabila; Raja Adri Satriawan Surya; Arumega Zarefar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to know the effect of financial stability, ineffectivemonitoring, personal financial needs, and auditor switching to financial statement fraud.According to Donald Cressey (1953) to tell that there are three general perspectives inconducting the triangle fraud. The three perspectives are pressure, opportunity, andrationalization. Therefore, each category has its own conditions which can be used asvariables in this study. The population of this research is manufacturing companies listedon the Indonesia Stock Exchange in 2012-2017. The sample selection was done usingpurposive sampling technique and obtained a sample of 68 companies. In this studyassisted with SPSS version 17. Testing the hypothesis in this study using multipleregression analysis. The results of this research indicate that ineffective monitoring isproxied by the number of board of commissioner meetings, personal financial needsproxied by insider ownership ratios, and auditor switching measured by dummyvariables to show that there are not significantly influence financial statement fraud.While financial stability is proxied by a percentage change in total assets to shows thatthere is a significant influence toward financial statement fraud.Kata kunci : Financial Statement Fraud, Financial Stability, Ineffective Monitoring,Personal Financial Needs, Auditor Switching.
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, INEFFECTIVE MONITORING, CHANGE IN AUDITOR,CHANGE IN DIRECTOR DAN FREQUENT NUMBER OF CEO’S PICTURE TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2011-2016) Vivi Rizkiana Aprilla; R Adri Surya; Arumega Zarefar
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 research aims to obtain empirical evidence about the effectiveness of the fraud pentagon in detecting financial statement fraud. The element of the fraud pentagon that is used as independent variables is a pressure with proxy financial stability (ACHANGE) and external pressure (LEV), opportunity with proxy ineffective monitoring (BDOUT), rationalization with proxy the change in auditor (CPA),capability with proxy change in director (DCHANGE) and arrogance with proxy frequent number of CEO’s picture. In this research uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this research is the manufature companies listed in Indonesia Stock Exchange in 2011-2016. Total sample of this research is 89 companies with six years observation.Data analysis was performed with the classical assumption and hypothesis testing using multiple linear regression. The results indicates that the financial stability (ACHANGE),the change in auditor (CPA), the change in director (DCHANGE), and the frequent number of CEO’s picture (CEOPIC) influence the financial statement fraud. Meanwhile, the external pressure (LEV) and ineffective monitoring (BDOUT) has no significant impact on financial statement fraud.The influence of the independent variables to describe the dependent variable is 32,1%, while the remaining 67,9% is influenced by other variables.Keywords : Financial Statement Fraud, Earnings Management, Fraud Pentagon
PENGARUH PERENCANAAN ANGGARAN, PENCATATAN ADMINISTRASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN (STUDI PADA OPD PROVINSI RIAU) Putra Bayu Farhan; Kennedy Kennedy; Zarefar Arumega
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The financial realization number and physical of the Riau Regional Budget are still low because the absorption capacity has only reached 68.2% and physically 75% of the target that should have been achieved at least 90%. Several different variables have been tested by several previous researchers associated with budget absorption. The purpose of this study was to test the correlation of 3 (three) independent variables, namely variable x (budget planning, administrative records and human resource competence) with 1 (one) dependent variable, namely variable y (budget absorption) in OPD Riau Province using 3 (three) hypotheses. The method used in this study is a survey method with the respondent is the head of the department / agency, treasurer of expenditure and head of department in OPD Riau Province. The survey was conducted for 52 (fiftytwo) days with a participation rate of 82.72%. The data were processed and analyzed using SPSS version 25. The data were analyzed to test the hypothesis using multiple linear regression analysis. The results of this study indicate that budget planning, administrative records, and human resource competence affect budget absorption.Keywords: Budget Planning, Administrative Records, Competency Of Human Resources, Budget Absorption.
PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERN, STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN TEKNOLOGI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris pada OPD di Kota Pekanbaru Tahun 2017), Yulia Ratna Sari; R Adri Satriawan; Arumega Zarefar
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 study are to examine and explain the effect of regional financial management information systems, internal control systems, government accounting standards and information technology utilization of the financial statements quality. The population used is the staff of Finance Department in all OPD in Pekanbaru as much as 29 OPD, the sample is limited to only the OPD which makes the Regional Finance Report. Furthermore, each of the OPD is taken 4 people consisting of the Head of Finance and 1 Treasurer and two staff, so that the sample as many as 116 people. Data analysis using multiple regression. Based on the results of the study, Regional Financial Management Information System (SIPKD), Internal Control System and Utilization of Information Technology has a significant influence on the Quality of Financial Statements of Pekanbaru. Government Accounting Standards do not have a significant influence on the Quality of Financial Statements Pekanbaru City.Keywords : SIPKD, SPI, Information Technology and Quality Report
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGETS, INEFFECTIVE MONITORING, OPINI AUDIT, DAN CHANGE IN DIRECTOR TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD DIAMOND (Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016) Evi Anita Susanti. S; R. Adri Satriawan Surya; Arumega Zarefar
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 research aims to obtain empirical evidence about the effectiveness of the fraud diamond in detecting financial statement fraud. The element of the fraud diamond that is used as independent variables is a pressure with proxy financial stability (ACHANGE), external pressure (LEV), and financial targets (ROA), opportunity with proxy ineffective monitoring (BDOUT), rationalization with proxy the audit opinion (AUDREP), and capability with proxy change in director (DCHANGE). In this research uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this research is the LQ-45 companies listed in Indonesia Stock Exchange in 2011-2016. Total sample of this research is 20 companies with six years observation.Data analysis was performed with the classical assumption and hypothesis testing using multiple linear regressionmethod by SPSS version 16.00. The results indicates that the financial stability (ACHANGE) and financial targets (ROA) influence the financial statement fraud. Meanwhile, the external pressure (LEV), ineffective monitoring (BDOUT), audit opinion (AUDREP), and change in director (DCHANGE) has no significant impact on financial statement fraud.The influence of the independent variables to describe the dependent variable is 33,1%, while the remaining 66,9% is influenced by other variables.Keywords : Financial Statement Fraud, Earnings Management, Fraud Diamond.
PENGARUH BYSTANDER, REPORTING CHANNEL ADMINISTRATION, PERCEIVED PERSONAL RESPONSIBILLITY DAN PERCEIVED SERIOUSNESS TERHADAP WHISTLEBLOWING INTENTION (Studi Empiris pada Perusahaan Perbankan yang berada di kota Pekanbaru) Azka Amila; Surya Adri Satriawan Raja; Zarefar Arumega
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This studied examines the effect of bystander, reporting channeladministration, perceived personal responsibillity and perceived seriousness onwhistleblowing intention. The sample of this study is 28 of banking companies thatlisted in Bursa Efek Indonesia (BEI) which branch in the city of Pekanbaru. This researchappromited quantitative. Analytical techniques used to perform the hypothesis testing ispurposive sampling. Data are analyzed using multiple regression method with usingSPSS (Statistical Product and Service Solution) 17 version. The results showedvariable bystander not affected whistleblowing intention with significant value0,106 so the conclution H1 accepted. Reporting channel administration positiveaffected whistleblowing intention with significant 0,003 so the conclution H2accepted. Perceived personal responsibillity not affected whistleblowing intentionwith significant 0,656 so the conclution H3 accepted. Perceived seriousnessnegative affected whistleblowing intention with significance value of 0.013 and H4accepted. The results of this study support previous research conducted by Gao, etal (2014) and Ayers (2005).Keyword: Bystander, Reporting Channel Administration, Perceived PersonalResponsibillity, Perceived Seriousness and WhistleblowingIntention.
PENGARUH CORPORATE SIZE, PROFITABILITY, TENURE AUDIT, AUDITOR SPESIALIZATION, OWNERSHIP DISPERSION TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016). Claudia Aprilla Pardede; Adri Satriawan Surya; Arumega Zarefar
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 prove the factors that affect the audit delay. Factors tested in this study are corporate size, profitability, audit tenure, auditor specialization and ownership dispersion. The population of this research is the Banking companies listed in Indonesia Stock Exchange in 2014-2016. Total sample of this research is 38 companies with three years observation period so 114 observation objects have been selected. Data analysis was performed with the classical assumption and hypothesis testing using multiple linear regression method by SPSS version 17.00. The results indicates that the corporate size (SIZE), profitability (PROFIT) and ownership dispersion (DISPR) influence the audit delay. Meanwhile audit tenure (TENURE) and auditor specialization (SPEC) has no significant effect on audit delay. The influence of the independent variables to describe the dependent variable is 29,3%, while the remaining 70,7% is influenced by other variables.Keywords : Audit Delay, Corporate Size, Profitability, Audit Tenure, Auditor Specialization, Ownership Dispersion.
PENGARUH PRAKTEK CORPORATE GOVERNANCE TERHADAP LAMANYA AUDIT DELAY Nurul Hidayah; Raja Adri Satriawan Surya; Arumega Zarefar
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 was aimed to examine and analize the effect of audit committee size, audit committee meeting, audit committee expertise, board size, and independent board of commissioners toward audit delay at manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2011-2016. This study is empirical study with purposive sampling technique was used to collect sample. The data was obtained from the annual report of companies listed on the IDX in 2011-2016 which consisted of 498 companies. Multiple regression was use to analyze the data. The result of hypothesis testing showed that the audit committee size and audit committee expertise have a negative impact toward audit delay. Furthermore, audit committee meeting have a positive effect to audit delay. Meanwhile, the board size and independent board of commissioners has no effect toward audit delay.Keyword : audit committee size, audit committee meeting, audit committee expertise, board size, independent board of commissioners, audit delay.
Co-Authors Adri Satriawan Surya Anak Agung Istri Sri Wiadnyani Armadani, Armadani Atika Zarefar Azka Amila Azwir Nasir Basri Mutia Yesi Cecep Kusmana Claudia Aprilla Pardede Deni Harianto Devi Safitri Evi Anita Susanti. S Fany Audia Irjanti Farhan Bayu Putra Farhan, Putra Bayu Fidela Raniah Sawity Findayani Igus Tusanti Gusharita, Ulpa Gustriani, Bunga Yefita Hamidi, Barzan Ishak, Khodijah Kennedy Kennedy Kennedy Kennedy Kennedy, Kennedy Luthfia Putri Salsabila Mayla Khoiriyah Mela, Nanda Fito Monica Cindy Nadya Fatinah Humaira Novita Indrawati Nurul Aini Yolanda Oktari, Vera Putra Bayu Farhan Putri, Tri i Aulia R Adri Satriawan R Adri Surya R. Adri Satriawan Surya R. Adri Satriawan Surya Raja Adri Satriawan Raja Adri Satriawan Putra Raja Adri Satriawan Surya Raja Adri Satriawan Surya Ramaiyanti, Sinta Reski Jarwono Siahaan, Imelda Sinta Ramaiyanti Sinta Ramaiyanti Surya Adri Satriawan Raja Surya, R.Adri Setiawan Tjiptohadi Sawarjuwono Ulfa Afifah Ulfa Afifah Ulfa Afifah, Ulfa Vera Oktari Vera Oktari Vera Oktari Vince Ratnawati Violla Yumitri Vivi Rizkiana Aprilla Yulia Ratna Sari Yuneita Anisma Yusralaini Yusralaini, Yusralaini Zirman Zirman, Zirman