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Zarefar, Arumega
Fakultas Ekonomi Dan Bisnis, Universitas Riau
Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH INDEPENDENSI, OBYEKTIFITAS, PENGALAMAN, KOMPETENSI DAN INTEGRITAS TERHADAP KUALITAS HASIL AUDIT (STUDI PADA BPKP PERWAKILAN PROVINSI RIAU) Zarefar, Arumega; Zirman, Zirman
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.244 KB) | DOI: 10.31258/je.24.1.p.15

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruhindependensi, obyektifitas, pengalaman, kompetensi dan integritas audi torterhadap kualitas hasil audit auditor di BPKP Perwakilan Riau. Populasipenelitian ini adalah seluruh auditor yang bekerja pada BPKP PerwakilanRiau. Seluruh populasi dijadikan sampel penelitian. Data yang diperolehdianalisis dengan Regresi dengan menggunakan program SPSS.Sebanyak 119 kuesioner yang disebar kepada auditor-auditor yang bekerja diBPKP Perwakilan Provinsi Riau, dan 104 kuesioner yang dapat diolah (87%).Hasil penelitian menunjukkan integritas berpengaruh terhadap kualitas hasilaudit. Sedangkan independensi, obyektifitas, pengalaman, kompetensi tidakberpengaruh terhadap kualitas hasil audit.
PENGARUH AUDIT TENUR, UKURAN KAP DAN UMUR LISTING, TERHADAP AUDIT REPORT LAG DENGAN SEPSIALISASI INDUSTRI AUDITO SEBAGAI MODERASI (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Putri, Tri i Aulia; Anisma, Yuneita; Zarefar, Arumega
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 study aims to determine the effect of audit tenure, KAP size andlisting age to the audit report lag with auditor industry specialization as amoderate. The sample of this research at manufacturing companies that listed inthe Indonesian Stock Exchange (IDX) period 2015 to 2017. The sample of thisresearch is 195 financial statements from 65 nabufacturing companies. Samplesare used by purposive sampling method. Data analysis used multiple linearregression and moderated regression analysis method (MRA). Result of the testshowed that audit tenure, KAP size and lsting age an effect on audit report lag.This research find evidence that has interaction between KAP size with auditorindustry sepecialization an effect on audit report lag. The interaction betweenaudit tenure and listing age with auditor industry specialization had no effect onaudit report lag.Keywords : Audit Tenure, KAP Size, Listing Age, Audit Report Lag, AuditorIndustry Specialization
PENGARUH KEJELASAN SASARAN ANGGARAN , PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (AKIP) (STUDI PADA ORGANISASI PERANGKAT DAERAH KABUPATEN ROKAN HILIR) Deni Harianto; Kennedy; Arumega Zarefar
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i1.111

Abstract

Penelitian ini bertujuan untuk menguji : (1) pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja instansi pemerintah daerah, (2) pengaruh pengendalian akuntansi terhadap akuntabilitas kinerja instansi pemerintah daerah, (3) pengaruh sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah daerah, (4) pengaruh pemanfatan teknologi informasi terhadap akuntabilitas kinerja instansi pemerintah daerah. Populasi dalam penelitian ini adalah 26 Organisasi Perangkat Daerah Kabupaten Rokan Hilir. Dalam penelitian ini, sampel yang digunakan yaitu berjumlah 51 Responden dengan menggunakan metode proportional stratified random sampling. Penelitian ini menggunakan data primer dengan meyebarkan kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Alat analisis yang digunakan dalam penelitian ini adalah Stastistical Product and Service Solution (SPSS) versi 23.0. Hasil penelitian ini menunjukkan bahwa : (1) kejelasan sasaran anggaran berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05, (2) pengendalian akuntansi berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan sebesar 0,000 < 0,05, (3) sistem pelaporan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05, (4 ) pemanfatan teknologi informasi berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018) Violla Yumitri; Raja Adri Satriawan Surya; Arumega Zarefar
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 2, No 2 (2019): Juni 2019-September 2019
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v2i2.5704

Abstract

This study aims to examine the effect of corporate governance mechanisms on company performance. The corporate governance mechanism examined in this study includes internal governance consisting of: the board of commissioners and managerial ownership as well as foreign ownership, debt financing and audit quality. The population in this study are companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sample in this research was determined by the purposive sampling method with a total sample of 103 company annual reports. Statistical test results show that the board of commissioners, managerial ownership, foreign ownership, debt financing has no influence on company performance while audit quality has an influence on company performance.
Pengaruh Retaliasi, Emosi Negatif, Dan Komitmen Organisasi Terhadap Kecenderungan Melakukan Whistleblowing Ulfa Afifah; Arumega Zarefar
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2490

Abstract

Financial crime is increasingly rampant these days. The fact is financial crimes are often seen directly by internal parties in an organization. It is very important to analyze the intention of an employee to do whistleblowing. The purpose of this study was to examine the effect of retaliation, negative emotions (guilt and shame), and organizational commitment on an individual's intention to whistleblowing. This research was conducted in all branches of PT. Telkomsel in Riau Province. The sampling method used was purposive sampling. The data was collected by sending a questionnaire to 150 employees who work in all branches of PT. Telkomsel in Riau Province, but only 69 questionnaires can be processed. The collected data were analyzed using Partial Least Square (PLS). There are four hypotheses in this study. The results of this study concluded that: retaliation, guilt, shame, and organizational commitment effect on the intention to do whistleblowing.
PENGARUH KOMITMEN ORGANISASI, ORIENTASI ETIKA IDEALISME DAN ORIENTASI ETIKA RETALIVISME TERHADAP MINAT MELAKUKAN WHISTLEBLOWING (Studi Empiris Pada PT.Telkomsel Provinsi Riau) Fany Audia Irjanti; Raja Adri Satriawan Putra; Arumega Zarefar
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

The aim of this study is to examine the influence of organizational commitment, Ethical Orientation Idealism and Ethical Orientation Relativism To Whistleblowing Intention. This study was conducted at all branches PT.Telkomsel in Riau Province. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 150 employees working in all branches of PT.Telkomsel riau province. From questionnaires distributed, 76 questionnaires can be completed and can be processed. Data collected were analyzed with Partial Least Square (PLS). The results of hypotesis testing conclude that: first, organizational commitment has positif influence toward whistleblowing intention. Second, Ethical Orientation Idealism has positif influence toward whistleblowing intention Third, Ethical Orientation Relativism has negative influence toward whistleblowing intention.Keywords: Organizational Commitment, Ethical Orientation Idealism, Ethical Orientation Relativism and Whistleblowing intention
PENGARUH FINANCIAL STABILITY, INEFFECTIVE MONITORING, PERSONAL FINANCIAL NEEDS DAN AUDITOR SWITCHING DALAM PERSEKTIF FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2017) Luthfia Putri Salsabila; Raja Adri Satriawan Surya; Arumega Zarefar
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

The purpose of this research is to know the effect of financial stability, ineffectivemonitoring, personal financial needs, and auditor switching to financial statement fraud.According to Donald Cressey (1953) to tell that there are three general perspectives inconducting the triangle fraud. The three perspectives are pressure, opportunity, andrationalization. Therefore, each category has its own conditions which can be used asvariables in this study. The population of this research is manufacturing companies listedon the Indonesia Stock Exchange in 2012-2017. The sample selection was done usingpurposive sampling technique and obtained a sample of 68 companies. In this studyassisted with SPSS version 17. Testing the hypothesis in this study using multipleregression analysis. The results of this research indicate that ineffective monitoring isproxied by the number of board of commissioner meetings, personal financial needsproxied by insider ownership ratios, and auditor switching measured by dummyvariables to show that there are not significantly influence financial statement fraud.While financial stability is proxied by a percentage change in total assets to shows thatthere is a significant influence toward financial statement fraud.Kata kunci : Financial Statement Fraud, Financial Stability, Ineffective Monitoring,Personal Financial Needs, Auditor Switching.
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, INEFFECTIVE MONITORING, CHANGE IN AUDITOR,CHANGE IN DIRECTOR DAN FREQUENT NUMBER OF CEO’S PICTURE TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2011-2016) Vivi Rizkiana Aprilla; R Adri Surya; Arumega Zarefar
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 obtain empirical evidence about the effectiveness of the fraud pentagon in detecting financial statement fraud. The element of the fraud pentagon that is used as independent variables is a pressure with proxy financial stability (ACHANGE) and external pressure (LEV), opportunity with proxy ineffective monitoring (BDOUT), rationalization with proxy the change in auditor (CPA),capability with proxy change in director (DCHANGE) and arrogance with proxy frequent number of CEO’s picture. In this research uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this research is the manufature companies listed in Indonesia Stock Exchange in 2011-2016. Total sample of this research is 89 companies with six years observation.Data analysis was performed with the classical assumption and hypothesis testing using multiple linear regression. The results indicates that the financial stability (ACHANGE),the change in auditor (CPA), the change in director (DCHANGE), and the frequent number of CEO’s picture (CEOPIC) influence the financial statement fraud. Meanwhile, the external pressure (LEV) and ineffective monitoring (BDOUT) has no significant impact on financial statement fraud.The influence of the independent variables to describe the dependent variable is 32,1%, while the remaining 67,9% is influenced by other variables.Keywords : Financial Statement Fraud, Earnings Management, Fraud Pentagon
PENGARUH PERENCANAAN ANGGARAN, PENCATATAN ADMINISTRASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN (STUDI PADA OPD PROVINSI RIAU) Putra Bayu Farhan; Kennedy Kennedy; Zarefar Arumega
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The financial realization number and physical of the Riau Regional Budget are still low because the absorption capacity has only reached 68.2% and physically 75% of the target that should have been achieved at least 90%. Several different variables have been tested by several previous researchers associated with budget absorption. The purpose of this study was to test the correlation of 3 (three) independent variables, namely variable x (budget planning, administrative records and human resource competence) with 1 (one) dependent variable, namely variable y (budget absorption) in OPD Riau Province using 3 (three) hypotheses. The method used in this study is a survey method with the respondent is the head of the department / agency, treasurer of expenditure and head of department in OPD Riau Province. The survey was conducted for 52 (fiftytwo) days with a participation rate of 82.72%. The data were processed and analyzed using SPSS version 25. The data were analyzed to test the hypothesis using multiple linear regression analysis. The results of this study indicate that budget planning, administrative records, and human resource competence affect budget absorption.Keywords: Budget Planning, Administrative Records, Competency Of Human Resources, Budget Absorption.
PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERN, STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN TEKNOLOGI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris pada OPD di Kota Pekanbaru Tahun 2017), Yulia Ratna Sari; R Adri Satriawan; Arumega Zarefar
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

The purpose of this study are to examine and explain the effect of regional financial management information systems, internal control systems, government accounting standards and information technology utilization of the financial statements quality. The population used is the staff of Finance Department in all OPD in Pekanbaru as much as 29 OPD, the sample is limited to only the OPD which makes the Regional Finance Report. Furthermore, each of the OPD is taken 4 people consisting of the Head of Finance and 1 Treasurer and two staff, so that the sample as many as 116 people. Data analysis using multiple regression. Based on the results of the study, Regional Financial Management Information System (SIPKD), Internal Control System and Utilization of Information Technology has a significant influence on the Quality of Financial Statements of Pekanbaru. Government Accounting Standards do not have a significant influence on the Quality of Financial Statements Pekanbaru City.Keywords : SIPKD, SPI, Information Technology and Quality Report
Co-Authors Adri Satriawan Surya Anak Agung Istri Sri Wiadnyani ARMADANI ARMADANI Atika Zarefar Azka Amila Azwir Nasir Basri Mutia Yesi Cecep Kusmana Claudia Aprilla Pardede Deni Harianto Evi Anita Susanti. S Fany Audia Irjanti Farhan Bayu Putra Findayani Igus Tusanti Imelda Siahaan Kennedy Kennedy Kennedy Kennedy Luthfia Putri Salsabila Mayla Khoiriyah Mayla Khoiriyah Mela, Nanda Fito Monica Cindy Nadya Fatinah Humaira Nurul Aini Yolanda Putra Bayu Farhan Putri, Tri i Aulia R Adri Satriawan R Adri Surya R. Adri Satriawan Surya R. Adri Satriawan Surya R.Adri Setiawan Surya Raja Adri Satriawan Putra Raja Adri Satriawan Surya Raja Adri Satriawan Surya Raja Adri Satriawan Surya Reski Jarwono Sinta Ramaiyanti Surya Adri Satriawan Raja Tjiptohadi Sawarjuwono Ulfa Afifah Vera Oktari Vera Oktari Vera Oktari Violla Yumitri Vivi Rizkiana Aprilla Yulia Ratna Sari Yuneita Anisma Zirman Zirman, Zirman