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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik
Ria Febriana
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan Akuntansi Forensik dan Kemampuan Auditor Investigatif dalam Pengungkapan Penipuan dengan Profesionalisme sebagai Moderator pada Badan Pemeriksa Keuangan Perwakilan Provinsi Riau Ria Febriana; Amir Hasan; Andreas Andreas
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.665 KB) | DOI: 10.31258/je.27.1.p.57-67

Abstract

This study aims to analyze the effect of the implementation of forensic accounting and the ability of investigative auditors to disclose fraud related to auditor professionalism. This research was conducted at the office of the Badan Pemeriksa Keuangan (BPK) RI representative of Riau Province. The sampling technique used in this study was a total sampling. Analysis of data using WarpPls 5.0 2018 software. The results of the study show that : 1) implementation of forensic accounting to significantly influence on fraud disclosure, 2) ability of investigative auditors to significantly influence on fraud disclosure, 3) professionalism doesn’t moderate the relationship between the implementation of forensic accounting and disclosure of fraud, 4) professionalism moderated the relationship of investigative auditor’s ability and fraud disclosure.
PERUBAHAN SOSIAL PADA TRADISI TURUN MANDI BAYI DI DESA KOTOBARU KECAMATAN SINGINGI HILIR KABUPATEN KUANTAN SINGINGI Ria Febriana; Jonyanis "
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 4, No 2: WISUDA OKTOBER 2017
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted in the village of Singingi Hilir Subdistrict Kotobaru Singingi Kuantan. The purpose of this study is the first to know what kind of baby shower tradition in the village down Kotobaru. The second objective is to determine any changes that occur in a tradition passed down in the village Kotobaru baby shower. The third objective is to determine what are the factors that cause a change in the tradition of a baby shower down in the village Kotobaru. Analyzing the data in this study using the Qualitative Research Methods. Qualitative Research Methods This is an analysis that seeks to provide a detailed description based on statements obtained from the facts of the field and is also supported by the data-primary or secondary data to support the existing data. Qualitative research is presented in the form of words from the interview the author with the respondents that describe the specific circumstances of the people in the village Kotobaru on a tradition passed down baby showers, changes in the tradition passed down baby showers and the factors that cause a change in a tradition passed down baby shower Village Kotobaru. The results of this field study showed that the changes occurred in the tradition of bathing the baby in the village down Kotobaru even traditions that existed long ago began to fade. It is caused by several factors that influence the changes that occur in a tradition passed down baby shower that is the internal and external factors.Keywords: Baby Shower Fall Tradition, Change
Co-Authors Amir Hasan Andreas Andreas Jonyanis "