Rofika Rofika, Rofika
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FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rofika, Rofika; Apsari, Mustika Debby
SOROT Vol 6, No 2 (2011)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.643 KB) | DOI: 10.31258/sorot.6.2.99-109

Abstract

Bapepam melalui Surat Keputusan Bapepam No. 06/PM/2000 tanggal 13 Maret2000 tentang Pedoman penyajian Laporan Keuangan mensyaratkan elemen-elemen yangseharusnya diungkapkan dalam laporan keuangan perusahaan-perusahaan publik diIndonesia. Penelitian ini bertujuan menguji faktor-faktor yang mempengaruhi kelengkapanpengungkapan laporan keuangan perusahaan. Variabel independen yang digunakan adalah basis perusahaan, ukuran perusahaan, profitabilitas, leverage, proporsi kepemilikan sahampublik, reputasi KAP dan likuiditas. Sampel penelitian dengan menggunakan metodepurposive sampling diperoleh sebanyak 81 perusahaan manufaktur yang terdaftar di BursaEfek Indonesia. Hasil analisa regresi berganda pada α = 5% menujukkan bahwa ukuran perusahaan dan leverage memiliki pengaruh yang signifikan terhadap kelengkapanpengungkapan laporan keuangan. Sedangkan variabel yang lain tidak memiliki pengaruhyang signifikan.
PENGARUH TEKNOLOGI INFORMASI DAN SALING KETERGANTUNGAN TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING Sumolang, Jerry Hans; Desmiyawati, Desmiyawati; Rofika, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This major study of management accounting was applied to the contingency approach to studying management accounting system design and performance. This study examined the effect of information technology and the interdependence of managerial performance through management accounting systems. Information technology is a merger between computer technology and telecommunications. While the interdependence it self is one of the contingency variable to consider in designing the SAM. While managerial performance is a measure of how effective and efficient performance of individual members of the organization. Managerial performance is one of the factor that can improve organizational effectiveness. The population used in this study is a manager of banking services at Riau Province. Study sample 60 respondents selected based on criteria in purposive sampling. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). The results shows that the information technology (TI) have indirect effect on managerial performance through management accounting system (SAM). Interdependence (SK) also have indirect effect on managerial performance through management accounting system (SAM).Keywords : Information Technology, Interdependence, Management Accounting System (MAS), Managerial Performance.
PENGARUH KESULITAN KEUANGAN, FINANCIAL LEVERAGE DAN PENGHINDARAN PAJAK TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2011-2014) Ostari, Vina; Anisma, Yuneita; Rofika, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of financial distress, financial leverage and tax evoidance against the conservatism of accounting in companies listed on the Stock Exchange in 2011-2014. selecting the sample in this study using purposive sampling method in which a population of 149 selected according to criteria of a sample of 21 companies selected. Data analysis tool used is multiple regression. The results of this study indicate that financial difficulties negatively affect accounting conservatism with a significance value of 0659, financial leverage positive effect on accounting conservatism with significant value of 0001, tax evasion positive effect on accounting conservatism with a significance value of 0.003. sigifikan value in this study was ≤ 0:05. the coefficient of determination in this study was 0.301 indicating that 30.1% of the variation in accounting conservatism terjaadi affected by financial difficulties, financial leverage and tax evasion. Its residual 69.9% influenced by other variables not included in this study.Keywords:Financial Difficulties, Financial Leverage, Tax Evasion, and Accounting Conservatism
PENGARUH INDEPENDENSI, DISKRIMINASI GENDER, PENGALAMAN, PENDIDIKAN, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP PROFESIONALISME AUDITOR (Studi Empiris Pada Auditor di Kantor Akuntan Publik di Pekanbaru) Simatupang, Abram Heldon; Savitri, Enni; Rofika, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the affect of independency, gender discrimination, experience, education, emotional intelligence, and spiritual intelligence on auditor professionalism, especially those who are working in Public Accountant Firms of Pekanbaru.The population of study is auditors who worked on the Public Accountant Firms of Pekanbaru .The sample is 50 auditors who worked in 7 Public Accountant Firms of Pekanbaru. Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the Public Accountant Firms of Pekanbaru. Methods of Analysis is conducted with a multiple regression analysis using SPSS (Statistical Product and Service Solutions )Version 21.The results of testing that has been done.Partial regression test (t test) showed that the auditors’ independency, experience, emotional intelligence, and spiritual intelligence had a influences significantly and positively towards auditor professionalism, while gender discrimination and auditor’s education have no effect significantly on their professionalism. The coefficient of determination in this study was 71,5 % .These four variables affect the dependent variable was 71,5 % , while 28,5 % is influenced by other variables that are not addressed in this study .Keyword : independency, gender discrimination, experience, education, emotional intelligence, spiritual intelligence, and professionalism
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) Fadhilla, Riska; Rasuli, M; Rofika, Rofika
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 corporate governance, firm size, and tax avoidance to the acceptance of tax avoidance. The samples of this research are manufacturing companies which listed on the Indonesia Stock Exchange (BEI) in 2014 to 2016. The population of this research are 27 companies. Based on purposive sampling method, the total of final samples are 81 samples. Analysis of data is carried out using multiple regression method with the aid of SPPS version 23 computer program. The result of this research show that managerial ownership, independent board of commissioners, audit committee, and corporate social responsibility are influence on tax avoidance. While institusional ownership and firm size has no effect on tax avoidance.Keywords : managerial ownership, institusional ownership, independent board of commisioners, audit committee, firm size, corporate social responsibility, and tax avoidance.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, INTENSITAS ASET TETAP, INTENSITAS PERSEDIAAN, DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) BR Panggabean, Risa Mewanda; Zirman, Zirman; Rofika, Rofika
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 study aimed to determine the influence of size, leverage, profitability, capital intensity ratio, inventory intensity ratio and independent commissioner ratio to the Effective tax rate (Empirical Study on Manufacturing Companies listed in Indonesia Stock Exchange 2014-2016). This study using purposive sampling technique in which study took company file manufacture listed on the Stock Exchange in the period 2014-2016. The population is research were 144 companies with a selected sample of the sample is based on researchcriteria as many as 171 companies sampled. Multiple regresion is used to test the hypothesis. After it was tested by using SPSS version 22. The results of this study declare that the size has a impact on the effective tax rate at P<0,05 (P=0,010), leverage has a impact on the effective tax rate at P<0,05 (P=0,002), and capital intensity ratio has a impact on the effective tax rate at P<0,05 (P=0,049). While profitability has doesn’t impact on the effective tax rate at P<0,05 (P=0,948) , inventory intensity ratio has doesn’t impact on the effective tax rate at P<0,05 (P=0,197) , and independent commissioner has doesn’t impact on the effective tax rate at P<0,05 (P=0,658). Adjusted R Square shows the value of 0,123. It means that 12,3% change in the effective tax rate is affected by the determinant variables in the model. The small coefficient of determination in this study is caused by the independent variables tested that have a little relationship to the dependent variable.Keywords: Effective Tax Rate, Corporate Size, Leverage, Profitability, Intensity of Fixed Assets, Inventory Intensity Ratio and Independent Commissioner