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All Journal Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Comsep : Jurnal Pengabdian Kepada Masyarakat
M Rasuli
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Social Sciences

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PENGARUH CORE SELF EVALUATIONS, INDEPENDENSI, STRUKTUR AUDIT, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR AKUNTAN PUBLIK (KAP) DI LINGKUNGAN KORWIL SUMATERA BAGIAN TENGAH) Anton Anton; Rita Anugerah; M Rasuli
Procuratio : Jurnal Ilmiah Manajemen Vol 6 No 1 (2018): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.919 KB)

Abstract

The purpose of this research is to determine and evaluate the influence of Core self Evalutions (Locus of Control, Emotional Stability, Self-esteem, and Self-efficacy), Independence, Audit Structure, and Organizational Commitment on Auditor Performance. This research was conducted on Public Accountant Firms in the Regional Coordinator of central part Sumatera with 62 auditors as sample. The technique of collecting data is using questionnares. While the technique of analysis using multiple linear regression analysis. The results showed that Locus of Control, Self-efficacy, and Organizational commitment have positive effect on auditor performance. Emotional Stability, Self-esteem, Independence, and Audit structure have no positive effect on auditor performance. Tujuan dari penelitian ini adalah untuk mengetahui dan mengevaluasi pengaruh Core Self Evaluations (Locus of Control, Emotional Stability, Self-esteem, dan Self-efficacy), Independensi, Struktur Audit, dan Komitmen Organisasi terhadap Kinerja Auditor. Penelitian ini dilakukan di Kantor Akuntan Publik di lingkungan koordinator wilayah Sumatera Bagian Tengah dengan sampel auditor sebanyak 62 orang. Teknik pengumpulan data menggunakan teknik kuesioner. Sedangkan teknik analisa data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Locus of Control, Self-efficacy, dan Komitmen Organisasi berpengaruh positif terhadap Kinerja Auditor. Emotional Stability, Self-esteem, Independensi, dan Struktur audit tidak berpengaruh positif terhadap Kinerja Auditor.
PENGARUH PENGALAMAN KERJA, PROFESIONALISME, INTEGRITAS DAN INDEPENDENSI TERHADAP KUALITAS AUDIT: ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI (STUDI PADA PERWAKILAN BPKP PROVINSI RIAU) Suharti Suharti; Rita Anugerah; M Rasuli
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 2 No 1 (2017): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.511 KB)

Abstract

The aim of this research is to analyse the influence of auditor experience, professionalism, integrity and independence on audit quality. It also analyses how the auditor ethics can moderate those independent variables to dependent variable. This research carried out on the representative of Badan Pengawasan Keuangan dan Pembangunan (BPKP) of Riau Province with 46 auditors as the respondent. The study used questionnaire as the data collecting method. Then it analysed by using multiple regression analyses dan moderated regression analysis (MRA). The result shows that auditor experience and independence has no significant influence to audit quality for the significance level more than 0,05. On the other hand, professionalism and integrity effect significantly the audit quality for the significant level less than 0,05. Thereafter the result also proved that auditor ethics is unable to moderate the influence of auditor experience, professionalism, integrity and indepedence to audit quality. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Pengalaman Kerja Auditor, Profesionalisme, Integritas dan Independensi terhadap Kualitas Audit. Kemudian untuk mengetahui apakah Etika Auditor dapat memoderasi hubungan antara Pengalaman Audit, Profesionalisme, Integritas dan Independensi dan Kualitas Audit. Penelitian ini dilakukan di Perwakilan BPKP Provinsi Riau dengan sampel auditor sebanyak 46 orang. Metode pengumpulan data adalah dengan menggunakan daftar kuesioner. Sedangkan metode analisis data dengan menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Pengalaman Audit tidak berpengaruh signifikan terhadap Kualitas Audit Profesionalisme berpengaruh signifikan terhadap Kualitas Audit. Integritas berpengaruh signifikan terhadap Kualitas Audit. Independensi tidak berpengaruh terhadap Kualitas. Kemudian Etika Auditor tidak dapat memperkuat hubungan antara Pengalaman Kerja Auditor, Profesionalisme, Integritas dan Independensi dengan Kualitas Audit. Dengan demikikian maka variabel Etika Auditor tidak dapat dijadikan variabel moderasi dalam penelitian ini.
PENGARUH INTEGRITAS, OBJEKTIVITAS DAN KOMPETENSI TERHADAP KINERJA AUDITOR: BUDAYA ORGANISASI SEBAGAI PEMODERASI Lilis Yulianti; M Rasuli; Vera Oktari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (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 | DOI: 10.31258/jc.1.3.349-364

Abstract

This study aims to examine the effect of integrity, objectivity and competence on the auditor's performance. This research is a quantitative research. The population in this study is 47 auditors at the Inspectorate of the Riau Province. The sampling technique used is a saturated sample so that makes all of population as a sample in the study this. The scale of data measurement with a Likert scale. The data are collected through questionnaires that handed directly to the respondens. 41 completed quisioner are receipt and was analysis by WarpPLS 6.0. The results of this study indicate that integrity, objectivity and competence has a direct and significant influence on auditor performance. As well as culture the organization strengthens the influence of integrity, objectivity and competence on auditor performance This shows that the better the integrity, objectivity and applied competencies, it can improve auditor performance
ANALISIS MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PEMERINTAH KOTA PEKANBARU Ariesty Ariesty; Ria Nelly Sari; M Rasuli
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.2.1.143-165

Abstract

This study aims to analyze the implementation of the Government Internal Control System (GICS) in the city government of Pekanbaru. This research is a qualitative research with a case study approach and a Soft System methodology in problem solving. The data collection technique in this research is by conducting in-depth interviews, observation and documentation. The results showed that GICS for Pekanbaru City had been implemented in accordance with Government Regulation Number 60 of 2008. SPIP for Pekanbaru City was already at level 3 (three) but there were obstacles in its implementation, namely lack of commitment, lack of understanding of GICS, disorderly filing of documents, mutations or the frequent turnover of employees in the Pekanbaru City Government, insufficient human resource competence, limited budgets. Efforts made to overcome the obstacles in implementing GICS are compiling, implementing and evaluating SOP activities as well as disseminating information to related parties, order filing documents for each activity , conduct socialization and technical guidance for all regional officials, carry out education and training for assessors, carry out consultations, improve performance and commitment with respect for achievement. This study has a contribution to the Pekanbaru city government in increasing the maturity level of its internal control system.
MEKANISME GOOD CORPORATE GOVERNANCE DAN DEWAN PENGAWAS SYARIAH PADA KINERJA KEUANGAN PERBANKAN SYARIAH INDONESIA Anthon Indra Jaya; M Rasuli
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.2.1.43-58

Abstract

This study aims to discuss and analyze about how the mechanism internal of good corporate governance such as: Effect of audit committe effectiveness on the performance of sharia banking, Effect of risk monitoring committee effectiveness on sharia banking performance, Effect of remuneration and nomination committee effectiveness on sharia banking performance, and also sharia supervisorsboard effectiveness on sharia banking performance in Indonesian between 2014-2018. The data used in this study are secondary data by measuring the number of meetings taken from each variable. The method used in sample selection is purposive sampling. The number of samples in this study were 12 banks taken from the annual report with 60 samples. The hypothesis test used in this study is the statistical t test. The data analysis technique used in this study is multiple linear analysis using statistical products and service solutions (SPSS) version 20.0. The results of the study showed that the effectiveness of audit committee, risk monitoring committee, nomination and remuneration committee, and sharia supervisory board had a positive effect on the financial performance of sharia banking
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah dan Peran Auditor Internal terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada OPD Kabupaten Rokan Hilir) Dewi Astri Sasmita; Nasrizal Nasrizal; M Rasuli
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.792 KB) | DOI: 10.37301/jkaa.v15i2.28

Abstract

This research was conducted to examine whether the factors of human resource competency, the application of regional financial accounting systems and the role of internal auditors affect the quality of regional financial reports. The study was conducted on officials and employees OPD at the District Rokan Hilir. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0. The results of this study reveal that there is a positive effect on the variables of competence in human resources, the application of regional financial accounting systems and the role of internal auditors on the quality of regional financial reports.
Pelatihan Sistem Akuntansi Keuangan Masjid (Sakmas) Di Kota Pekanbaru M Rasuli; Julita Julita; Pipin Kurnia; Meilda Wiguna
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.751 KB)

Abstract

A barrier of the mosque’s financial reporting is minimal knowledge of the financial management, limited sources of financial data, minimal of supporting infrastructure facilities, not having competent experts, non-productive human resources, and stutter of technology. Most mosques only have a financial record with a single-entry system. The majority of mosque managers are people who are still laymen with accounting. The application method used direct training to socialize ISAK 35 in the preparation of financial statements and provide training in the use of the mosque's financial accounting system (SAKMAS in accordance with IAK 35 on the presentation of financial statements to non-profit organizations). The Achievement level of success of the activity is the inception of the mosque's financial statements, understanding, and knowledge in training to make financial reporting in accordance with accounting standards. Each participant gets SAKMAS software that can be directly used. Moreover, the mosque can produce a double-entry recording system through SAKMAS. Takmir understanding increases into a good signal, thus increasing public confidence in the management of people's funds.    
KONSERVATISME AKUNTANSI DITINJAU DARI BESARNYA PAJAK, LEVERAGE, CASH FLOW DAN UKURAN PERUSAHAAN : ACCOUNTING CONSERVATISM: REVIEW OF TAX AMOUNT, LEVERAGE, CASH FLOW AND COMPANY SIZE Hita Puspita Sari Hita; M Rasuli; Riska Natariasari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): 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/current.3.3.314-325

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pajak, leverage, cash flow dan ukuran perusahaan terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan properti & real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 10 perusahaan. Analisis yang digunakan yaitu regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pajak, leverage, cash flow dan ukuran perusahaan tidak berpengaruh terhadap konservatisme akuntansi.
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; M Rasuli
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): 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/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.
Co-Authors Andreas Andreas Anthon Indra Jaya Anton Anton Ariesty Ariesty Dewi Astri Sasmita Hita Puspita Sari Hita Julita Julita Lilis Yulianti Meilda Wiguna Nasrizal Nasrizal Pipin Kurnia Ria Nelly Sari Riska Natariasari Rita Anugerah Suharti Syahrul Syahrul Vera Oktari