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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis PEKBIS
Pipin Kurnia
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PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL INTERVENING : STUDI PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Junita, Dewi; Sari, Ria Nelly; Kurnia, Pipin
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research uses contingency theory to examine the influence of managementcontrol system (SPM) on company performance, management control system (SPM)to business strategy, business strategy to company performance, and managementcontrol system (SPM) to company performance with business strategy asintervening variable . The research used data collection method of mail survey andcensus sampling to manufacturing company represented by Chief Financial Officer(CFO) or subordinated manager, internal auditor and controller of manufacturingcompany listed in Indonesia Stock Exchange (BEI). The data obtained wereanalyzed by using PLS analysis technique (Partial Least Square) through WarpPLSsoftware. In addition, to test the fourth hypothesis, the VAF method is used to testthe intervening variables in the hypothesis. The results showed that themanagement control system is directly and positively related to the companysperformance. Furthermore, the management control system has a positive effect onbusiness strategy. Then, business strategy is also influential and positive on theperformance of the company. The results of this study also shows that themanagement control system has a positive effect on the companys performancethrough business strategy with business strategy as a partial mediator.
PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTERN, GANGGUAN ORGANISASI DAN AUDIT TENURE TERHADAP INDEPENDENSI AUDITOR (Studi Empiris Pada BPK RI Perwakilan Provinsi Riau) Syaputra, Haizil Adam; Rasuli, M; Kurnia, Pipin
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 determine the effect of personal disturbance, external disturbance, organizational disturbance and audit tenure on the the auditor’s independence . (Empirical Studied In BPK RI Of Riau Province). Population of the research is auditor in officers BPK RI of Riau Province. Sampling technique is used sampel jenuh with all population was be sample . Hypotesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 17.0 for Windows as data processing software program. Results of hypothesis test using statistical t-test showed the significant value of personal disturbance that H1 and the eksternal disturbance that H2 accepted. the organizational disturbance that H3 and the audit tenure that H4 rejected. The results showed personal disturbance and external disturbance has effect on auditor’s independence. While organizational disturbance and audit tenure hasn’t effect on auditor’s independence.Keywords :Personal Disturbance, External Disturbance, Organizational Disturbance, Audit Tenure and The Auditors’ independence
Opini Audit Going Concern: Kajian Berdasarkan Kualitas Audit, Kondisi Keuangan, Audit Tenure, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Opini Audit Tahun Sebelumnya pada Perusahaan yang Mengalami Financial Distress pada Perusahaan Manufaktur (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015) Kurnia, Pipin; Mella, Nanda Fito
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2018): Jurnal Riset Akuntansi dan Keuangan. April 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i1.8937

Abstract

The main purposes of this reseach  is to examine the effect of  audit quality, company’s financial condition, audit tenuree, company size, company’s growth and audit opinion prior year meeting on acceptance of going concern opinion of  manufacturing firm listed on Indonesia Stock Exchange in 2010-2015.Samples are obtained by sampling  purposive method and based on the criteria, 37 companies were chosen as the samples of this study.  The logistic regression  used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this reseach is that the previous years audit opinion and the company’s financial condition had a significant influence on the audit going concern opinion and the other hand such us audit quality, audit tenuree, company size, company growth do not significantly influence to the going concern opinion. .Key Word: audit quality, company’s financial condition, audit tenuree, company size, company’s growth, audit opinion prior year
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, PROFITABILITAS, UKURAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Nasir, Azwir; Kurnia, Pipin; Hakri, Teguh Dheki
Jurnal Ekonomi Vol 21, No 04 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.124 KB) | DOI: 10.31258/je.21.04.p.%p

Abstract

The purpose of this research is to give an overview the practice of the socialresponsibility information disclosure conducted food and beverage company listedon the Indonesia Stock Exchange and determine the effect of managerialownership, leverage, profitability, size, and firm age influence corporate socialresponsibility disclosurePopulation in this research is all the food and beverage company listed on theIndonesia Stock Exchange (ICMD 2011). At ICMD is known that the number offood and beverage companies are 18 companies listedThe results of this research are (1) Managerial ownership has no effect significantinfluence of corporate social responsibility information disclosure, (2) Leveragesignificant influence of corporate social responsibility information disclosure, (3)Profitability has no effect significant influence of corporate social responsibilityinformation disclosure, (4) Size has no effect significant influence of corporatesocial responsibility information disclosure, (5) Firm age significant influence ofcorporate social responsibility information disclosure.Keywords :Corporate sosial responsibility disclosure, managerial ownership,leverage, profitability, size, firm age
ANALISIS PENGARUH PELAKSANAAN SUPERVISI TERHADAP KEPUASAN KERJA AUDITOR INTERNAL INSPEKTORAT SE-PROVINSI RIAU ', Boiman; Kurnia, Pipin; Surya, Raja Adri Satriawan
Jurnal Ekonomi Vol 21, No 01 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.571 KB) | DOI: 10.31258/je.21.01.p.%p

Abstract

This research was conducted to determine the effect of aspects of leadership andmentoring, aspects of working conditions, and aspects of the assignment to thesatisfaction of the work of internal auditors inspectorate as Riau province. Thestudy was conducted in 13 offices spread inspectorate in Riau Province. Samplingwas carried out using non-probability sampling methods (purposive samplemethod) while the data collection techniques performed by direct methods.Processing and analysis of data using linear regression analysis with the help ofsoftware SPSS (Statistical Product and Service Solution). The test data is used formultiple linear regression is a validity test data, test reliability, and test theclassical assumptions. The results showed that the aspects of leadership andmentoring no significant effect due to the leadership and mentoring variables arevariables excluded from the backward selection method. While aspects of theworking conditions and other aspects of the assignment of a significant effect onjob satisfaction.Kata Kunci : Aspects of Leadership and Mentoring, Aspects of WorkingConditions, Aspect Assignment, Job Satisfaction.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN PENGAWAS SYARIAH TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Bank Umum Syariah di Indonesia Tahun 2010-2014) Ramadhani, Febry; ', Desmiyawati; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examines the influence firm size, profitability, leverage and sharia supervisory board size to the Islamic Social Reporting disclosure. The population of this research are all of Islamic Banks in Indonesia in 2010-2014. The method of determining the sample is by using purposive sampling method and obtained 45 observations. The data processing method used in this study is the multiple regression analysis with the help of a computer program SPSS version 17.0. The result of this study indicates: (1) firm size has a significant influence toward the Islamic Social Reporting disclosure with significance value 0,000, (2) leverage has a significant influence toward the the Islamic Social Reporting disclosure with significance value 0,002, (3) sharia supervisory board size has a significant influence toward the Islamic Social Reporting disclosure with significance value 0,006, (4) but profitability does not have a significant influence toward the Islamic Social Reporting disclosure. The magnitude of the effect (R2) of firm size, profitability, leverage and sharia supervisory board size to the Islamic Social Reporting disclosure is 67,8% while the remaining 32,2% is influenced by other independent variabels that are not observeved in this study.Keyword: Islamic social reporting disclosure, firm size, profitability, leverage, and sharia supervisory board size.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, STRUKTUR KEPEMILIKAN, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP PERATAAN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Pratiwi, Ananda; Kennedy, Kennedy; Kurnia, Pipin
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 research aims to analyze the influence of firm size, firm age, ownershipstructure, profitability, and financial leverage to income smoothing in manufacturingcompany listing in Indonesian Stock Exchange. Data is used in this research issecondary data from financial statement (annual report) in Indonesia Stock Exchangeperiod 2014-2016. The sample selection is done with less use of purposive samplingtechniques and criteria used by 51 companies selected.The method used in this study isusing multiple linear regression analysis by using Statistical Product and ServiceSolution (SPSS) ver. 22.0 for windows. The results showed that (1) firm size have notinfluence to income smoothing, level of significance 0,134>0,05, (2) firm age haveinfluence to income smoothing, level of significance 0,046<0,05, (3) ownershipstructure have influence to income smoothing, level of significance 0,030<0,05,(4) profitability have influence to income smoothing, level of significance0,018<0,05, and (5) financial leverage have influence to income smoothing, levelof significance 0,006<0,05.Keywords : Firm Size, Firm Age, Ownership Structure, Profitability, Financial Leverage,and Income Smoothing.
PENGARUH FRAUD TRIANGEL DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Suri Novira; Yesi Mutia Basri; Pipin Kurnia
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.037 KB) | DOI: 10.31258/je.26.3.p.36-52

Abstract

The aim of this research was to analyze the fraud risk factors of the fraud triangle (pressure, opportunity, and rationalization) in detecting the likelihood of financial statement fraud. The variables of the fraud triangle used are pressure consisting of negative cash flow from operation (NCFO), financial stability (ACHANGE) and external prssure (LEV), the factor opertunity is nature of industry (RECEIVABLE), audit comittee size (ACSIZE) and rationalization are proxied by auditor change (AUDCHENGE). Indication financial statement fraud in this research uses a proxy Beneish M-Score as the dependent variable. The population of this research is the mining company listed in Indonesian Stock Exchange. Total sample was 27 companies the period of 2013 to 2015. Testing the hypothesis used the logistic regression method.  The result of this study indicate that only two a factor of pressure consisting of a negative cash flow (NCFO) and financial stability (ACHANGE) effect the financial statements fraud. While other factors are opportunities proxied by the nature of industry (RECEIVABLE), audit committee size (ACSIZE), external prssure (LEV), and rationalization proxied by auditor change (AUDCHANGE) does not affect the financial statement fraud.
ACCOUNTABILITY, TRANSPARENCY, COMPETENCE OF VILLAGE APPARATUS, AND INTERNAL CONTROL SYSTEM IN VILLAGE FINANCIAL MANAGEMENT Chairin Zhela Cahyani; Yesi Mutia Basri; Pipin Kurnia
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i1.30786

Abstract

This study aims to examine the effect of accountability, transparency, the competence of village officials, and internal control system on the village's financial management. The population in this study were all villages in Tandun and Ujung Batu areas, Rokan Hulu Regency. The sampling technique used in this research is saturated sampling. Saturated sampling was taken because all members of the population were used as samples. This study uses primary data through the distribution of questionnaires. Data analysis in this study used the Partial Least Square (PLS) approach with SmartPLS versionP3.0 computer software. The results of this study indicate that accountability  affects village financial management, transparency affects village financial management, villages apparatus competence affects village financial management and the internal control system affects village financial management.
HUBUNGAN ANTARA MOTIVASI DAN STRES KERJA TERHADAP KINERJA AUDITOR : PERAN REKAN KERJA SEBAGAI VARIABEL MODERATING (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA BATAM, PADANG, PEKANBARU) Claudya Shelviana Angelina; Ria Nelly Sari; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of work stress on motivation and performance auditors with co-workers as a moderating variable. Hopefully this research can assist auditors in order to improve for better performance in the future, The sample used in this study is the auditor of a public accounting firm in Batam, Pekanbaru and Padang.Data collected by distributing questionnaires to 65 auditors working in 22 PAOs, but only 53 questionnaires were returned, and the questionnaire that can be processed only 48 questionnaires. Data were analyzed using multiple regression (multiple regression) and moderate regression (Moderate Regression Analysis-MRA) and processed using SPSS version 17.0. The results showed that motivation and work stress has an influence on the auditors performance. However, motivation and stress are moderated by co-workers do not affect performance.Keywords: motivation, job stress, co-workers and performance of auditors
Co-Authors ', Boiman ', Desmiyawati ', Yusralaini Aisyah Maulyantini Astrid Faradisty Azwir Nasir Benni Sumardi Chairin Zhela Cahyani Claudya Shelviana Angelina Dani Rahman Raja Debby Purnomo, Debby Debora Ully Natalia Rumajar Desmiyawati - Desmiyawati -, Desmiyawati Dhani Yudhi Rivelino, Dhani Yudhi Dharma Wahyudi, Dharma Dika Miftah Faridh Ernawilis - Febrina Prima Putri Hardi Hardi Harisman Harisman Imam Fadli, Imam Junita, Dewi Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Karlina Mulyani, Karlina Kennedy - Kennedy, Kennedy Kiki Noviem Mery Lasmia Dharma Lily - M. Rasuli &#039; Mella, Nanda Fito Mohammad Fajar Muhammad Alqodri Muhammad Hafiz Muhammad Rasuli Mutia Yesnita, Mutia Nita Wahyuni Nova Ofita, Nova Novita Indrawati Novita, Elva Chelia Nur Azlina Nurainun Nurainun Poppy Nurmayanti M Pratiwi, Ananda Raja Adri Satriawan Raja Adri Satriawan Surya Ramadhani, Febry Rasuli, M Restu Agusti Ria Nelly Sari Rindu Kurnia Putri Rio Safriadi Rita Anugerah Rizky Fitriyanti Sri Rezeki Supriono Supriono Suri Novira Syaputra, Haizil Adam Teguh Dheki Hakri Vince Ratnawati Wahid Qadri Damanik Walmi Sholihat Yesi Irawati Yesi Mutia Basri Yesi Mutia Basri Yesy Tria Anita Yusralaini &#039; Yusrarlaini - Yusrawati Juwita Harahap Yusuf Yan AS Zulbahridar &#039; Zulbahridar Zulbahridar