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Riska Natariasari
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PENGARUH MOTIVASI TERHADAP MINAT BERINVESTASI DI PASAR MODAL DENGAN PEMAHAMAN INVESTASI DAN USIA SEBAGAI VARIABEL MODERATE Situmorang, Masri; ', Andreas; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study purpose is to examined if knowledge investment and age afford to moderate the effect of motivation towards investment interest in stock market. Which is the motivation consist of subvariabel social, self appreciation dan self actuality. Population of this research are the real investor in Pekanbaru. Sampling method is used random sampling.Data collected method used questionnaire which is spreaded to 86 respondent of investor in Pekanbaru. The hypotesis is examined by multiple linier regression and moderated regression analysis (MRA). And this research has results. First, investment knowledge has afford to moderate the effect of social motivation towards investment interest. Second, age has afford to moderate the effect of social motivation towards investment interest in Stock Market.Keywords : Motivation, Investment Interest, Investment Knowledge and Age.
ANALISIS PERBEDAAN TINGKAT PEMAHAMAN WAJIB PAJAK BADAN DAN FISKUS TERHADAP PENGETAHUAN UMUM PERPAJAKAN, AKUNTANSI PAJAK, PERENCANAAN DAN PENGGELAPAN PAJAK DI KPP MADYA BATAM Yanti, Novi; Agusti, Restu; Natariasari, Riska
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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This study analyzes the level of understanding of the corporate taxpayer and the tax authorities on tax planning and tax evasion in the city of Batam. This study aims to determine how well the level of understanding of the corporate taxpayer and the tax authorities to the general knowledge of taxation, tax accounting, tax planning, and tax evasion. The sample in this study is the corporate taxpayer and the tax authorities who listed at KPP Madya Batam. Total processed questionnaires consisting of as many as 71 tax corporate and 20 tax authorities. Processing data using the Independent T-test. The results prove that there is no a significant difference in understanding of the general knowledge of taxation between the taxpayer and the tax authorities, but there is a significant difference in understanding of the tax accounting, tax planning and tax evasion. Level of understanding of the difference is due to the educational background, training followed, and work experience.Keywords: taxpayer, knowledge, planning, and evasion.
PENGARUH PENGENDALIAN INTERNAL, AKUNTABILITAS, TEKANAN EKSTERNAL DAN KOMITMEN PIMPINAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Kota Pekanbaru) Amelia, Rossa; Agusti, Restu; Natariasari, Riska
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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The purpose of this research was to examine the influence of internal control, accountability, external pressure and leader commitment on transparency of financial reporting. This research is expected to help the government in order to improve the transparency of financial reporting increasingly better in the future. The sample used in this research are the echelon IV and accounting department in Pekanbaru City Government. Data was collected through questionnaire survey method. The data was collected by using 96 questionnaires that spread to 32 SKPD (regional work units). Data were analyzed by using multiple regression (multiple regression) and moderate regression (Moderate Regression Analysis-MRA) with the help of a computer program SPSS version 17.0. The results showed that internal control, accountability, external pressure and leader commitment had significant influence on transparency of financial reporting.Keywords: transparency, accountability, pressure, and commitment.
PEGARUH KONFLIK PERAN DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Padang dan Medan Ilman, Rizki; Kirmizi, Kirmizi; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research aimed to examine the influence of role conflict and role ambiguity to auditor performance. This research also examined whether the emotional quotient is able to moderate the influence of role conflict and role ambiguity to Auditor performance. The population in this research is the auditor who worked on Public Accounting Firm in Pekanbaru, Padang, and Medan. The total sample in this research were 25 Public Accountant Firm with 100 respondents. The sampling technique in this research using purposive sampling method with the criteria of all auditors (partner, manager, senior auditor and junior auditor) who works in the Public Accountant Firm with experience working as an auditor at least 1 year. These results indicate that 1) Role Conflict have significant influence to auditor Performance with significantly value 0,000. 2) Role Ambiguity have significant influence to Auditor performance with a significantly value of 0.024. 3) Emotional quotient is able to moderate influence Role Conflict to Auditor Performance with significantly value 0,000. 4) Emotional quotient is able to moderate influence Role ambiguity to Auditor performance with significanly value 0,035.Keyword : Auditor Performance, Role Conflict, Role Ambiguity, Emotional Quotient
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN GO PUBLIC DI INDONESIA DAN THAILAND Rahmah, Yulina; Rahmawati, Vince; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this study is to examine the effects of Sustainability report diclosure on the company’s financial performance which are meaasured by profitability, liquidity, and dividend payout ratio. Independet variables used in this study is the Sustainability Report disclosure which was measured by using the GRI (Global Reporting Initiatives) index. The dependent variables used were Return on Assets (ROA), cureent ratio (CR) and Dividend Payout Ratio (DPR). The samples of this research are the firms listed in Indonesia Stock Exchange and Stock Exchange of Thailand and the firm that revealed Sustainability Report in 2012-2016. The sample are collected using purposive sampling method and resulted 12 firms from Indonesia dan 18 firms from Thailand and totaliy is 30 firms becomes the samples.To test the hypothesis the data was analyzed by using SmartPLS 3.0. The result show that in Inodenesia sample the Sustanability Report dislosure positivelty influences ROA, CR and DPR. But is has different result for sample of Thailand, the result show that the sustainability report disclosure positively influences CR, but it has no significant effect on ROA and DPRKeywords : Sustainability report, Profitability, Liquidity, Dividend Payout Ratio
PENGARUH TIME PRESSURE, RISIKO AUDIT, TURNOVER INTENTION, PROSEDUR REVIEW DAN KONTROL KUALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT ( STUDI EMPIRIS PADA AUDITOR KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG DAN MEDAN) Handayani, Vina; ', Yusralaini; Natariasari, Riska
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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This study aimed to examine the effect of time pressure, audit risk, turnover intention, review procedure and quality control on premature signed off of audit procedure. This study was conducted at the public accounting firm in Pekanbaru, Padang and Medan. The population in this study were employed who worked in the public accounting firm in Pekanbaru, Padang and Medan (34 the public accounting firm). The sampling method used in this study is saturated sampling method. The respondent in this study is the senior auditor, junior auditor and supervisor. The sample used in this study were 102 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 21.0. The logistic regression show that time pressure, audit risk, turnover intention, review procedure and quality control have an effect on premature signed off of audit procedure. The magnitude of the effect (R2) t influence of time pressure, audit risk, turnover intention, review procedure and quality control on premature signed off of audit procedure was 74,5%. While the remaining 25,5% is influenced by other independent variabel that are not observed in this study.Keyword : time, turnover, procedur, quality, and audit
PENGARUH BEBAN PAJAK, INTANGIBLE ASSETS, PROFITABILITAS, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Yang Listing di Bursa Efek Indonesia Periode tahun 2014-2016) Anisyah, Fitri; Ratnawati, Vince; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this study was to examine the effect the of tax expense, intangible assets, profitability, tunneling incentive, and bonus mechanism to transfer pricing at manufacturing company which are listed on Indonesia Stock Exchange 2014-2016. The samples used in this study were 36 manufacturing companies. Sampling method in this study obtained by using purposive sampling method. Hypothesis test in this study use logistic regression with t test and coefficient of determination tested by using SPSS 21. The result of this study shows that tax expense, profitabilitity, tunneling incentive has an effect on transfer pricing. While also, intangible assets and bonus mechanics didn’t effect the transfer pricing.Keywords: Tax Expense, Intangibel Assets, Profitability, Tunneling Incentive, Bonus Mechanics, Transfer Pricing.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Bergerak disektor Aneka Industri Dan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016) Neldawati Neldawati; Yusralaini Yusralaini; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aimed to examine the influence of good corporate governance, profitability, and firm size on financial distress. The mechanism of good corporate governance in this study include the institutional ownership, number of boards of directors, and proportion of independent board of commissioners and audit committee. The population in this study is a Manufacturing Companies That Deal In The Various Sectors Of Industry And Consumer Goods Which Are Listen On The Indonesia Stock Exchange Period Of 2013 to 2016 which amounted to 75 companies. From the population obtained the total of samples of 32 companies which experiencing financial distress. Data obtained by using purposive sampling method and the financial distress measured by using Altman Z-Score (1968). This study uses multiple regression analysis. The results of this study that, (1) institutional ownership had no effect on financial distress, (2) the number of boards of directors had negative effect on financial distress, (3) proportion of independent board of commissioners had effect on financial distress, (4) audi committet had effect on financial distress, (5) profitability had effect on financial distress, and (6) firm size had no effect on financial distress.Keyword : institutional ownership, number of boards of directors, proportion of independent board of commissioners,audit commite, profitability, firm size, and financial distress
PENGARUH TOTAL ASET, SOLVABILITAS, OPINI AUDIT DAN PROFITABILITAS TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di BEI Periode Tahun 2014-2015)”. Arif Anshari Raswen; Azwir Nasir; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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This study aims to analyze total assets, solvency, audit opinion and profitability of audit delay at LQ45 company located in Indonesia Stock Exchange in the year 2010-2015.Sampling method used is purposive sampling and sample result of 36 companies.The data used is secondary data, namely the financial statements of companies listed on the Indonesia Stock Exchange in 2004-2015. In order to prove the hypothesis, multiple regression testing is performed. Testing simultaneously. Partial test results seen there are 1 of 4 factors that affect the audit delay, is profitability. Total assets, solvency and audit opinion are not have an effect against audit delay.Keywords : Total Asets, Solvency, Auditor’s Opinion, Profitability, Audit Delay
PENGARUH AUDIT CLIENT TENURE, AUDIT DELAY, OPINION SHOPPING, DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BEI TAHUN 2007-2012 Mariani -; Zulbahridar -; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The main purpose of this research is examining and knowing the efffects of audit client tenure, audit delay, opinion shopping, and proportion of independent commissioner on going concern opinion audit. The population in this study were real estate and property firm listing in Indonesia Stock Exchange period 2007-2012, with the population total 78 firms. The sample are taken using purposive sampling method. Type and data source in this study is documentary and secondary data such as annual financial statement and independence auditor report. 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 research show that audit delay has an effect on going concern opinion audit. Then, audit client tenure, opinion shopping and proportion of independent commissioner does not have significant effect on going concern opinion audit.Keywords: going concern opinion audit, audit client tenure, audit delay, opinion shopping and proportion of independent commissioner.
Co-Authors ', Andreas ', Yusralaini Amir Hasan Andreas ' Anisyah, Fitri Arif Anshari Raswen Azwir Nasir Bella Mardhatillah Sani Fauziah Muchlis Hafiza Hafiza Handayani, Vina Ilman, Rizki Kirmizi Kirmizi Kirmizi Kirmizi, Kirmizi Laksono Trisnantoro Mariani - Masri Situmorang Neldawati Neldawati Nurfitri Apriliani Rahmah, Yulina Rahmawati, Vince Restu Agusti Ria Nelly Sari Rossa Amelia, Rossa Ruth A Pasaribu Shelly Viviany Sri Wahyuni Suci Asral Sukma Theresa Festi T Vince Ratnawati Virginia Virginia Yusralaini Yusralaini Zirman ' Zulbahridar - Zulbahridar Zulbahridar