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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Jurnal Akuntansi
Zarefar, Arumega
Fakultas Ekonomi Dan Bisnis, Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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.
PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DESA (Studi Empiris Pada Desa di Kabupaten Kepulaun Meranti) Findayani Igus Tusanti; Basri Mutia Yesi; 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 prove empirically the influence of the principles of goodgovernance on the performance of the village government. The population of this study isthe village government in the Kepulauan Meranti Regency. The research sample usedpurposive sampling, namely all villages in Tebing Tinggi District, Tebing Tinggi Baratand Rangsang Barat District of Meranti Islands, which amounted to 31 villages. Datawas collected through surveys by distributing questionnaires, where the respondents werevillage heads, village secretaries, heads of financial affairs and 124 general affairsheads. The analytical method used in this study is multiple regression analysis. Theanalytical tool used is Statistical Product and Service Solution (SPSS) version 23.0. Thevariables used are transparency, accountability, community participation and justice asindependent variables. While the performance of the village government as the dependentvariable. The results of the study show that transparency, accountability, communityparticipation and justice have a positive effect on the performance of the villagegovernment.Keywords : Transparency, Accountability, Community Participation, Justice, VillageGovernment Performance.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TRANSPARANSI Dian Ramadhani; Raja Adri Satriawan Surya; Arumega Zarefar
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.031 KB) | DOI: 10.31258/jc.1.1.52-67

Abstract

This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal mechanism consisting of: commissioners, managerial ownership, foreign ownership, debt financing, and audit quality. The population in this study is a registered company in Indonesia Stock Exchange for the period 2015 - 2018. The sample in this research determined by purposive sampling method with a total sample of 103 annual reports. Statistical tests showed that the board of directors, managerial ownership, foreign ownership, debt financing has no effect on the performance of the company while the quality of the audit have an impact on transparency.
ANALISIS PENINGKATAN KINERJA PEMERINTAH DESA PADA DESA DI KABUPATEN MERANTI Vera oktari; Ulfa Afifah; Arumega Zarefar; Mayla Khoiriyah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.1-11

Abstract

In improving its performance, the village government requires to have organizational commitment that supported by apparatus competency and controlled through community participation. The purpose of this study was to examine the effect of organizational commitment, community participation, and apparatus competence on village government performance. 200 data collected from questionnaires will be analyzed to identify organizational commitment, community participation, and apparatus competency towards the village government performance. Data analyzed by using SPPS version 25.0. the result of data processing found that organizational commitment, community participation, and apparatus competency affects the village government performance, and the organizational commitment is needed to improve apparatus competency by educating and training its human resources, also the transparency as the form of responsibility of the village government to citizen
Pengaruh Orientasi Kewirausahaan, Inovasi, Kemampuan Menyusun Laporan Keuangan Dan Literasi Keuangan Terhadap Kinerja UKM Arumega Zarefar; Vera Oktari; Atika Zarefar
Kajian Akuntansi Volume 22, No. 2, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i2.5877

Abstract

 To expand economic growth and development in Indonesia, small and medium enterprises (SMEs) have a very important role. The increasing number of SMEs has caused competition to become even more fierce. Not only that, the existence of SMEs also provides many benefits, one of which is by absorbing a lot of labor, so as to reduce the number of disruptions in Indonesia. Performance measurement is one way to assess the success of SMEs. By measuring performance, the company knows how much compensation will be given to its employees. The purpose of this study is to examine the effect of entrepreneurial orientation, innovation, the ability to prepare financial reports and financial literacy on the performance of SMEs. In this study, the data used are primary data with questionnaires as instruments. The population in this study is UKM in Kuantan Singingi, which amounts to 1,599 UKM. This study uses purposive sampling with a sample of 115 SMEs. Statistical test results show that entrepreneurial orientation, innovation and financial literacy have an influence on the performance of SMEs, while the ability to prepare financial reports has no effect on the performance of SMEs.
Faktor-Faktor yang Mempengaruhi Pengungkapan Manajemen Risiko Monica Cindy; Raja Adri Satriawan Surya; Arumega Zarefar
InFestasi Vol 18, No 1 (2022): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i1.11715

Abstract

This study examines and analyzes empirical evidence related to the effect of audit committee financial expertise, audit committee meeting frequency, public ownership structure, and risk management committee on risk management disclosure. The population of this study is companies in the agricultural sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample of this study was selected with the specified criteria, namely, using a purposive sampling technique. The method of data analysis in this study is multiple linear regression analysis. The results showed that the audit committee's financial expertise variable affected risk management disclosure. Meanwhile, audit committee meeting frequency, public ownership structure, and risk management committee do not affect risk management disclosure. This research can be used as a consideration for regulators and management in making policies to improve the quality of company risk management to minimize risk. Investors can pay attention to the factors of the audit committee, public ownership structure, and risk management committee to predict the company's financial health condition as consideration for investment decisions. Penelitian ini bertujuan untuk menguji dan menganalisis bukti empiris terkait pengaruh keahlian keuangan komite audit, frekuensi pertemuan komite audit, struktur kepemilikan publik dan komite manajemen risiko terhadap pengungkapan manajemen risiko. Populasi dari penelitian ini adalah perusahaan pada sektor agrikultur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Sampel penelitian ini dipilih dengan kriteria yang ditentukan yaitu menggunakan teknik purposive sampling. Metode analisis data pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel keahlian keuangan komite audit berpengaruh terhadap pengungkapan manajemen risiko. Sedangkan variabel frekuensi pertemuan komite audit, struktur kepemilikan publik dan komite manajemen risiko tidak berpengaruh terhadap pengungkapan manajemen risiko. Penelitian ini dapat digunakan sebagai pertimbangan regulator dan manajeme dalam membuat kebijakan untuk meningkatkan kualitas manajemen risiko perusahaan guna meminimalkan risiko. Investor dapat memperhatikan faktor komite audit, struktur kepemilikan publik dan komite manajemen risiko untuk memprediksi kondisi kesehatan keuangan perusahaan sebagai pertimbangan keputusan investasi. 
The Influence of Good Corporate Governance on Company Value in Jakarta Islamic Index Companies Vera Oktari; Nanda Fito Mela; Arumega Zarefar
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 1 (2018): Jurnal Akuntansi Keuangan dan Bisnis Vol.11 No.1, Mei 2018
Publisher : Politeknik Caltex Riau

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Abstract

The goal of this study is to assess the effect of the Board of Commissioner, Independent Commissioner, and Audit Committee to company value. The population in this study was all companies in Jakarta Islamic Index as many as 30 companies. This study is using purposive sampling method, there are 15 companies that listed in Jakarta Islamic Index on 2012-2016 that meets the criteria of the sample. The data analyzed by using multiple regression. The study states that the Board of Commissioner does not have a significant influence on firm value. Independent Commissioner has a significant impact on the corporate value. Audit committee has a significant effect on firm value.
Co-Authors Adri Satriawan Surya Anak Agung Istri Sri Wiadnyani Andreas - Tan Armadani, Armadani Atika Zarefar 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 M. Rasuli 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 Razana Juhaira Johari Reski Jarwono Siahaan, Imelda Sinta Ramaiyanti Sinta Ramaiyanti Surya Adri Satriawan Raja Surya, R.Adri Setiawan Tjiptohadi Sawarjuwono Tusanti Igus Findayani Ulfa Afifah Ulfa Afifah Ulfa Afifah, Ulfa Vera Oktari Vera Oktari Vera Oktari Vince Ratnawati Violla Yumitri Vivi Rizkiana Aprilla Yesi Mutia Basri Yulia Ratna Sari Yuneita Anisma Yusralaini Yusralaini, Yusralaini Zirman Zirman, Zirman