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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Tepak Manajemen Bisnis Jurnal EMT KITA Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Bahtera Inovasi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Comsep : Jurnal Pengabdian Kepada Masyarakat PEKBIS Multidisciplinary Journal of Education, Economic and Culture Jurnal Dinamika Akuntansi
M. Rasuli
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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EFEKTIVITAS AUDIT INTERNAL : DIPENGARUHI OLEH FAKTOR INDEPENDEN, KEMAHIRAN PROFESIONAL, KOMUNIKASI DAN DUKUNGAN TOP MANAJEMEN: THE EFFECTIVENESS OF INTERNAL AUDIT: AFFECTED BY INDEPENDENT FACTORS, PROFESSIONAL SKILLS, COMMUNICATION AND TOP MANAGEMENT SUPPORT Syahrul, Syahrul; Andreas, Andreas; Rasuli, M
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.334-342

Abstract

This Research is conducted on factors that affect the effectiveness of internal audit. This Researchers used a questionnaire with 43 questions for 203 respondents. Data analyzed using SEM-PLS – WarpPLS. Factors affecting the effectiveness of internal audit include independence, professional proficiency, communication, and management support. Internal audit can access all company data for independent examination. All auditors use their professional expertise to analyze a problem and provide suggestions for improvement and provide more value for the company. Communication is important for the examiner from the beginning of the inspection planning to the creation of the report. Top Management support is needed to support the achievement of company inspection objectives.
PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN, KETIDAKEFEKTIFAN PENGAWASAN, PERGANTIAN AUDITOR DAN KOLUSI TERHADAP KECURANGAN LAPORAN KEUANGAN : THE EFFECT OF FINANCIAL STABILITY, FINANCIAL TARGETS, SUPERVISORY INEFECTIVENESS, AUDITOR CHANGE AND COLLUSION ON FINANCIAL STATEMENT FRAUD Ivonita, Azzahra; Rasuli, M; Wiguna, Meilda
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.179-192

Abstract

This study examines the effect of financial stability, financial targets, ineffective monitoring, auditor switching and collusion on fraudulent financial statements. The population of this study are state-owned companies listed on the IDX for 2018-2021. The research sample was selected using purposive sampling method. With a total of 60 observations of annual financial reports. The type of data used is secondary data, which is in the form of annual reports of companies listed on the IDX during the 2018-2021 period. Hypothesis testing was carried out using multiple linear regression methods using SPSS17 software. The results of the study show that financial targets, Ineffective monitoring, auditor turnover and collusion have proven to have an effect on fraudulent financial reporting. Meanwhile, financial stability has no effect on financial statements.
PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN PUBLIK, AUDIT DELAY, DAN KEPEMILIKAN TERKONSENTRASI TERHADAP AUDITOR SWITCHING : THE EFFECT OF FINANCIAL DISTRESS, PUBLIC OWNERSHIP, AUDIT DELAY, AND CONCENTRATED OWNERSHIP ON SWITCHING AUDITORS Irjanti, Fany Audia; Nur DP, Emrinaldi; Rasuli, M
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.445-462

Abstract

The objective of this research is to examine the impact of financial distress, public ownership, audit delay, and concentrated ownership on auditor switching within the context of property and real estate firms listed on the IDX between 2017 and 2021, comprising a total of 49 companies. The research employed a purposive sampling approach to select 21 companies that fulfilled the research criteria. The study relied on secondary data extracted from the financial reports of these companies and involved a multiple linear regression analysis. The results indicate that financial distress exerts a negative influence on auditor switching, whereas public ownership and audit delay exhibit a positive association with auditor switching. In contrast, concentrated ownership does not demonstrate a significant effect on auditor switching. These findings provide valuable insights for both firms and investors, enabling them to make well-informed decisions concerning auditor switching and its associated determinants, including financial distress, public ownership, and audit delay
The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology Zaferar , Arumega; Johari, Razana Juhaida; Zarefar, Atika; 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.
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
GENDER DIVERSITY DAN KINERJA ESG : PERAN MODERASI GENDER EQUALITY PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Nurbaity, Cahya; Zarefar, Arumge; Rasuli, M
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.765-776

Abstract

Environmental, Social, and Governance (ESG) issues have gained global prominence as indicators of corporate sustainability and social responsibility. Growing pressure from investors, regulators, and the public has intensified demands for transparency, accountability, and awareness of the social and environmental impacts of business activities. This study examines the effect of gender diversity on ESG performance and investigates the moderating role of gender equality in this relationship. Using regression analysis with Stata, the study analyzes 356 observations from 197 non-financial companies. The findings reveal that gender diversity does not affect ESG performance, suggesting the presence of tokenism, where the limited number of women in organizational structures results in symbolic representation rather than substantive influence in decision-making. However, gender equality significantly strengthens the relationship between gender diversity and ESG performance. To the best of the researcher’s knowledge, this is the first study in Indonesia to explore gender equality as a moderating factor in the non-financial corporate sector. Theoretically, the study contributes to a deeper understanding of Resource Dependence Theory and Contingency Theory within the sustainability and corporate governance context of developing countries. Practically, the results highlight the need for regulators and policymakers to design regulations that promote gender equality at the top management level as part of national efforts to enhance ESG performance.
Accounting Information, Creativity, and Education Influence on Culinary Business Success Moderated by Financial Literacy Ananda Chika Bintani; Nasrizal; M. Rasuli; Nur Azlina; Alfiati Silfi
Akuntansi & Ekonomika Vol 15 No 2 (2025): 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.v15i2.10292

Abstract

This study examines the effect of accounting information usage, creativity, and education level on the success of culinary SMEs in Pekanbaru, as well as the moderating role of financial literacy. SEM-PLS analysis on 132 SME actors reveals accounting information usage positively influences success by enabling better decision-making and operational efficiency through valuable, scarce resources per RBV theory, while creativity drives success via product innovation and competitive uniqueness; however, education level lacks impact as practical skills outweigh formal education in this context. Financial literacy strengthens the creativity-success link by helping implement innovative ideas strategically, but fails to moderate accounting usage due to its direct interpretability and education due to unrelated optimization needs. These findings stress prioritizing creativity, financial literacy, and accounting practices for SME sustainability.
Co-Authors ', Kamaliah ' ', Mila Suhardini ', Rusli ., Saukani Abd. Rasyid Syamsuri Abdul Rasyid Adrian Freddy Hilman Al Azhar A Al Azhar L Al Azhar L ' Al Azhar Lukman Alex B. Akbar Sitompul Alfiani, Rahmah Alfiati Silfi Amalina, Carissa Amir Hasan Anak Agung Gede Sugianthara Ananda Chika Bintani Andreas Andreas Andreas Andreas Anis Maghfiroh Anthon Indra Jaya Anton Anton Ariesty Ariesty Arini Arini Atika Zarefar Atika Zarefar Bagus Laksana Hari, Bagus Bhima Azis Usman Darlis Edfan Delly Ria Desilia Tanzerina Devi Safitri Dewi Astri Sasmita Dhermawan, Dhermawan Dian Sari Apriwinata Dina Hastria Djamil, Sri Hayati Djonathan Kevin Kegen Hutagalung Dwi Mardaniati Dwiki Kurniawan Edfan Darlis Edfan, Darlis Eka Haryani Eka Haryani, Eka Emrinaldi Nur DP Enny Savitri Errin Yani Wijaya Fadhilla, Riska Fadila, Melisa Fahmi, Al Fajar Odiatma Fajar, Yundeya Muhammad Febrian, Boy Febriansyah, Erwin Fitr Yani Fitrisyah, Aidil Gerryan Putra Ginting, Rahmi Giovanny Vermico Aritof Gita, Yolanda Gusnita, Jumeilia Habibullah Azzuhri Handayani, Silvi Harbi, Muhamad Hardi Hardi Hardi Hardi, Hardi Hazrita, Fadilah Hendriko Pardede, Hendriko Heptariani.Z, Susi Herawati, Yesi Hesty Rahmawati Hita Puspita Sari Hita Hita, Hita Puspita Sari Humaira Basri Ika Wulandari Illa Sasmi Herja Irjanti, Fany Audia Ivonita, Azzahra Jalius, M Fajri Johari, Razana Juhaida Julita Julita Julita, Julita Jumavis Irvia Saputra Justika Zebua Kamaliah ' Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Khairunnisa, Novita Kurnia Pipin Lilis Yulianti Lily - M. Ade Kasfauzi M. Arif Syarmenda Mardani Mardani Meilda Wiguna Mela, Nanda Fito Melia Frastuti Melynda, Mira Dewi Miftah Urrahmi Muhammad Dzaky Muhammad Hafiz Muhammad Luthfi iznillah Nadya Arindini Pratiwi Nailul Huda Nasrizal Nasrizal Nasrizal Nasrizal, Nasrizal Nora Angelina Noviandhi Resilla Novira Fazri Nanda Novita Indrawati Nur Azlina Nurazlina ' Nurbaity, Cahya Nurjannah ' Nursanti, Elsa Oktari, Yona Oktari, Yona Oviliza Harzuli Pipin Kurnia Pipin Kurnia R. Albeta, Febrina Rahma Purnami Ramsiah Ramsiah Razana Juhaira Johari Reji Hendria Ria Nelly Sari Ridoan, Ahmad Rio Safriadi Riry Isramiwarti Risandy, Eka Riska Natariasari Riska Natariasari Rita Anugerah Rita Anugerah Rizka Wahyuni Robi Cahyadi, Robi Rofika - Rofika Rofika Rofika Rofika, Rofika Rokhmawati, Andewi Rokmawati, Andewi Rosalia Hery Roza Octalia, Roza Rusli ' Ryan Arista Salman Husin Sanjaya, Aditya Sembiring, Rinawati Sri Ernita Sri Susanti Suharti Superdi ' Supriono Supriono Suryadi, Ari Susanti, Depa Susilatri Susilatri Syahrul Syahrul Syahrul Syahrul Syaputra, Haizil Adam Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Trinisia, Karyn Tyara Miranda Vella Kurniasih Fitri Vera Oktari Vince Ratnawati Virgiana Ningsih Volta Diyanto Wati, Yenny Widia Yulianti Widya Arisza Septyaningtyas Widyastuti, Radilla Windi Puji Astuti Yafie Riandalas Yanuriza, Yanuriza Yeandrawita - Yesi Mutia Basri Yolanda Gita Yulia Efni Yuneita Anisma Yurisa Ratnasari Zaferar , Arumega Zarefar, Arumega Zarefar, Arumge