Rheny Afriana Hanif
Riau University, Pekanbaru

Published : 48 Documents
Articles

PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR Hanif, Rheny Afriana
Jurnal Ekonomi Vol 21, No 03 (2013)
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Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenaipengaruh struktur audit, konflik peran, dan ketidakjelasan peran terhadap kinerjaauditor.Penelitian ini dilakukan di Jawa Timur dengan responden auditor yang bekerjapada Kantor Akuntan Publik Jawa Timur sesuai dengan Directory KantorAkuntan Publik yang dikeluarkan oleh IAI. Pengambilan sample dilakukandengan tehnik proportionate stratified random sampling yang didasarkan padadua strata yaitu partner dan staf audit. Pengumpulan data dilakukan dengankuesioner yang disampaikan secara langsung dan sebagian melalui surat (mailsurvey). Jumlah kuesioner yang disebarkan adalah 120 eksemplar namun hanya49 kusioner yang kembali. Analisis data untuk penguji hipotesis dilakukan denganregresi berganda.Hasi penelitian menunjukkan bahwa struktur audit dan konflik peranberpengaruh secara signifikan terhadap kinerja auditor, namun ketidakjelasanperan tidak berpengaruh secara signifikan terhadap kinerja auditor.Kata Kunci : Struktur audit, konflik peran, ketidakjelasan peran, kinerjaauditor.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY TO FIRM VALUE WITH PROFITABILITY AND LEVERAGE AS A MODERATING VARIABLE ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2012 ) Mandasari, Putri Yuliana; Hanif, Rheny Afriana
Jurnal Ekonomi Vol 21, No 04 (2013)
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Abstract

The aims of this research are to know ;1) the influence of corporate socialresponsibility (CSR) to firm value,and, 2) the influence of profitability andleverage as the moderating variables in relation between corporate socialresponsibility and firm value. The research sample is manufacturing sector inperiod 2010-2012 by using purposive sampling method. There are 37 companiesfulfilling criterion as this research sample. The research data was analyzed usingmoderated regression analysis with SPSS version 17.0.The results of this research showid that corporate social responsibility had apositive effect on firm value. For moderating proxies by return on asset andleverage proxies by debt to equity ratio were not a moderating variable inrelation between CSR and firm value.Keyword : Corporate Social Responsibility, Firm Value, Profitability, andLeverage.
Dampak reporter and nonreporter company dividend terhadap kandungan informasi dan transfer informasi intra industri (Studi kelompok perusahaan manufaktur BEI periode 2009-2011) Apriani, Elfika; DP, Emrinaldi Nur; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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The purpose of the research was to investigate the information content and intra industry effect of dividend announcement. The analysis include four aspects: information content, risk (beta), intra industry effect of dividen by big and small size firms, and impact firm characteristics to abnormal return nonreporter firm.The analysis for information content, risk (beta), intra industry effect used event study and for impact of firm characteristics used multiple linier regression.Result of this research showed that there was information content around the date of dividend announcement, but there was no difference between abnormal return by big and small size firms. The difference between beta before and after dividend announcement is not significant. The difference between beta big size firms and small size firms after dividend announcement is not significant. The intra industry effect of dividend announcement showed abnormal return with two effects: competitive effect and contagion effect. The firm specific characteristics used in this research was not significant to explain the fenomena intra industry.Keywords: dividend, information content, intra industry effect, competitice effects and contagion effects.
Pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi, pengendalian intern akuntansi, dan komitmen organisasi terhadap keterandalan pelaporan keuangan pemerintah daerah (survei pada skpd se-kabupaten kuansing) sugandi, Joe; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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This research aims to examine the effect of , Human resource capacity, Information technology utilization, Accounting intern control and comitmen organisation. This research is motivated by the fact that the government financial reporting should provide information on reliable and timely in assessing accountability and decision making of various parties. All variables in this research were measured using a likert scale.The data in this study is the primary data obtained from questionnaires distributed directly to the respondents. Data collected from 54 respondents who are working at financial reporting staff in SKPD of Kuansing regency. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 20 version.The results of this study is showed that capacity of human resources, utilization of technology, internal accounting controls, and comitmen organisation influence to the reliability of financial reporting in Kuansing regency.Keywords: The reliability of financial reporting, Human resource capacity, Information technology utilization, Internal control system and comitmen organisation
Pengaruh karakteristik perusahaan terhadap struktur modal (studi empiris pada perusahaan automotive and allied product yang terdaftar di bursa efek indonesia periode 2008-2011) Rizal, Prihet Hayezca; Nasir, Azwir; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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The purpose of this study was to examine the effect of firm characteristics on capital structure. Its population is automotive and allied products companies listed in Indonesia Stock Exchange the period of 2008-2011. Obtained by using purposive sampling as many as 16 companies in the sample.Independent variables in this study consists of the assets structure, asset growth, profitability, firm size, and managerial ownership, the dependent variable is capital structure. The method of analysis used in this study is multiple linear regression.These results indicate that the asset growth and profitability t count 4,714 to 2,446 t count affect the capital structure, because t table 2,002. While the structure assets with tcount -0.245, t count for firm size and managerial ownership to -0.054 and 1.703 t count no effect on the capital structure because t table 2,002. Adjusted R square value is equal to 0.381, which means 38.1% of the independent variable in this study is able to influence the dependent variable, while the remaining 61.9% is explained by other variables not included in this study, as: business risk, sales stability,etc.Keywords: Assets structure, asset growth, profitability, firm size, managerial ownership and capital structure.
Pengaruh kecerdasan emosional dan kepribadian terhadap tingkat pemahaman akuntansi (studi empiris pada mahasiswa akuntansi fakultas ekonomi universitas riau) Yulisa, Febri; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
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This study aims to determine how the effect of the variable component ofemotional intelligence is self awareness, self regulation, motivation, empathy, social skills and personality to the level understanding of accountancy.Measuring instrument to measure storey level understanding of accountancy is average point of accountancy that is PA1, PA2, AK1, AK2, AKL1, AKL2, AU1, AU2, and TA. As for the population in this study was a class of 2010 student of Accounting Department of Economics, University of Riau, amounting to 316 students, and in this study as the samples totaling 76 students using Slovin formula. Analysis of the data used is descriptive analysis, as it also uses the quantitative analysis using multiple linear regression with the help of SPSS program version 20.00.From the test results have shown that the introduction of the variable selfawareness has no effect on the level understanding of accounting, whereas for the variable self regulation, motivation, empathy and social skills as well as personality influence on level of understanding accounting.Many other factors which influence storey level understanding of accountancy factors like mental stress, and etc. Result of this research can give contribution to university in order to compiling curriculum and can give input to the student in order to developing emotional intelligence.Keywords: self awareness, self regulation, motivation, empathy, social skills, personality, level understanding of accountancy.
Pengaruh anggaran berbasis kinerja, sistem akuntansi keuangan daerah, sistem informasi pengelolaan keuangan daerah, dan penerapan good goverment terhadap penilaian satuan kerja perangkat daerah (studi pemerintahan di kabupaten indragiri hulu) Sandra, Rico Ales; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
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This study aimed to examine the effect of performance-based budgeting, the financial accounting system, financial management information systems and the application of good government on performance appraisal work unit area in Indragiri Hulu.The data in this study were collected by using a survey method with the help of a questionnaire research instruments totaling 72 pieces were distributed directly to 24 working units that exist in the upstream Indragiri Hulu addressed directly to the chief financial officer, treasurer, and staff compiler financial statements work on the local work force. The data in this study will be analyzed using multiple linear regression with the help of SPSS software version 17.0. To test the validity and reliability of research instrument used Pearson correlation and Cronvach Alpha. Besides, it is also done testing data normalization using a normal probability plot.The results of this study indicate that the performance-based budgeting, the financial accounting system, financial management information systems and the application of good government and a significant positive effect on performance appraisal work unit area.Keywords: Performance-based budgeting, the financial accounting system, financial management information systems area, the application of good government, performance assessment work unit area
Pengaruh Komitmen Organisasi, Lingkungan Kerja, Dan Kompetensi Terhadap Kinerja Karyawan Bagian Akuntansi Dengan Kepuasan Kerja Sebagai Variabel Moderating ( Pada Perusahaan Perbankan Di Kota Pekanbaru ) Lestari, Indah Dwi; Ratnawati, Vince; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
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This research aims to know the influence significant of a organizational commitment, work environment, and competency of the employees performance in the accounting department with job satisfaction as moderating variable. The population in this study is a employees in the accounting department in the banking companies in Pekanbaru. The sampling method used in this study is the random sampling method. The stastical method used to test the research hypothesis is multiple regression using SPSS 17 software.The results of this research show that the variables that significantly affect the employees performance in the accounting department of banking companies is variable organizational commitment, work environment, and competency. Variable job satisfaction was significantly moderated the effect of organizational commitment on employees performance in the accounting department. And variable job satisfaction was not significantly moderate the effect of the work Environment and competency on employees performance in the accounting department.Keywords: employees performance, organizational commitment, work environment, competency and job satisfaction.
PENGARUH KEPERILAKUAN ORGANISASI TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN RUMAH SAKIT DENGAN KONFLIK KOGNITIF DAN AFEKTIF SEBAGAI VARIABEL INTERVENING (STUDI PADA RUMAH SAKIT PEMERINTAH DI KOTA PEKANBARU) Hanif, Rheny Afriana; Saputra, Triyanto Hadi
Jurnal Ekonomi Vol 22, No 2 (2014)
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This research aims to test the influence of organizational behavior factors including support, utilization of technology, clarity of purpose and usefulness of training system of financial accounting of hospital, as well as the indirect effects of cognitive and affective conflict conflict in system implementation with regard to the individual issues that did not happen the rejection system developed.. This research was conducted in the city of Pekanbaru with the respondent Employees the financial section of the hospital. The sample in this study is taken by the method of Random sampling a number of 160 respondents of the Finance Manager population numbers. Research methods used in this study using quantitative research methods and analysis of the path (path analysis) to test the hypothesis that applied. The results showed that the clarity of the objective effect on cognitive conflict with sig. 0.000. Clarity of purpose to affective conflict with sig. 0.000. Support supervisor, clarity of purpose and training as well as affective conflict affect the usefulness of the financial accounting of hospital system with sig. each 0,049; 0.31; 0,19; 0.000. Both cognitive and affective conflict can be penyela between the relationship of organizational behavior and usability of financial accounting system in hospitals.Kata Kunci : organizational behavior Factors, cognitive, affective conflict conflict, financial accounting of hospital system.
AUDIT FEE, JASA SELAIN AUDIT, PROFIL KANTOR AKUNTAN PUBLIK, LAMANYA HUBUNGAN AUDIT DENGAN KLIEN TERHADAP INDEPENDENSI AKUNTAN PUBLIK DI PEKANBARU DAN MEDAN Hanif, Rheny Afriana
Jurnal Ekonomi Vol 22, No 3 (2014)
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The study was conducted using a survey method for public accounting firms in the region Pekanbaru and Medan. The study aims to find evidence of the audit fee, services beside the audit, public accountant office profile, and the duration or assignation of audit to public accountant independency. The population in the study were accountant public in Pekanbaru and Medan. Sample taken amoundted to 26 public accounting firms in Pekanbaru and Padang with 130 respondents. Types of data used are primary data by the method of data collection using questionnaire. The method of data analysis used in this study is multiple regression with the help of software SPSS version 17.00. The results showed that the use of audit fee, services beside the audit, public accountant office profile, and the duration or assignation of audit effect on public accountant independency with a significance value of 0.000, 0.030, 0.054 and 0.000. The value Alpha egual to 0.05. The value of Ajusted R squareis equal to 0.615, which means 61.5% of independent variables in the study was able to influence the dependent variable, while the remaining 38.5% is explained by other variables not included in this study, as: relation of effort with client , office public accountant size measure, etc.Kata Kunci : Audit fee, services beside the audit, public accountant profile, the duration or assignation of audit, independence.