Rheny Afriana Hanif
Riau University, Pekanbaru

Published : 49 Documents
Articles

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
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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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
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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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
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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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 independensi, kompetensi, moral reasoning dan skeptisisme profesional auditor pemerintah terhadap kualitas audit laporan keuangan pemerintah daerah (studi empiris pada BPK RI perwakilan provinsi Riau) Naibaho, Eveline Roirianti; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The purpose of this research to know the partial effect of independence, competence, moral reasoning and professional skepticism of government auditor to audit quality of local government financial statement. The technique used to collect the data in this research is using questionnaire which was sent directly to the BPK RI Representative of Riau Province. The total of respondents used in this research is 43 respondents (81.13%). The method of data analysis used is the multiple linear regression using SPSS (Statistical Product and Service Solutions) Version 17. The result of this research indicate that partially, independence, competence, and moral reasoning of government auditor have influence to audit quality of local government financial statement, while professional skepticism of government auditor does not have influence to audit quality of local government financial statement. The determination coefficient of this research is 77.6%. The four variables have influenced to the dependent variable at the same time as much as 77.6%, while 22.4% has influenced by another variable that is not explained in this research.Keywords : Audit Quality, Independence, Competence, Moral Reasoning, and Professional Skepticism.
PENGARUH KEBUTUHAN MEMILIKI NPWP, KEMUDAHAN DALAM PERPAJAKAN, DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPEMILIKAN NOMOR POKOK WAJIB PAJAK (NPWP) (Studi Empiris Pada Pengusaha UMKM di Kota Pekanbaru) Bestari, Lega; Basri, Yessi Mutia; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This study aimed to examine the effect caused by the need to have a TIN , convenience in taxation , taxpayers understanding to the ownership TIN. This study used a simple technique accidental sampling with a sample of 100 people who have been determined based on those results slovin formula . Data collection techniques in this study is a questionnaire , the data is processed using Logistic Regression with SPSS version 20 .The results of the testing that has been done , that factor does not affect the need to have a TIN to ownership variables NPWP . While the convenience in taxation factor and tax payers understanding factors affect the ownership TIN variables.Keywords : Needs to have a TIN , convenience in taxation , and understanding taxpayars, ownership taxpayer identification number (TIN)
PENGARUH RED FLAGS, SKEPTISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG, DAN MEDAN YANG TERDAFTAR DI IAPI 2013) Prasetyo, Sandi; -, Kamaliah; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Fraud and error is very different, which sets it apart is the underlying action, whether the act was committed intentionally or not. If the act was committed intentionally, then it is called fraud (fraud) and when the act was committed by accident, then it is called by mistake (error). The purpose of this study is to look at the effect of red flags, the auditors professional skepticism, competence, independence, and professionalism to the auditors ability to detect fraud. This research was conducted auditor in KAP in the Pekanbaru, Padang, and Medan. From the test results it is known that the red flags, the auditors professional skepticism, competence, and professionalism affect the auditors ability to detect fraud. While not affect the independence of the auditors ability to detect fraud.Keywords: Red Flags, Auditor Professional Skepticism, Competence, Independence, professionalism and ability Auditor in Detecting Fraud.
PENGARUH KOMPONEN KECERDASAN EMOSIONAL TERHADAP TINGKAT STRES KERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK (KAP) DI PEKANBARU DAN MEDAN) -, Delia; Ratnawati, Vince; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This study to examine the influence of emotional intellegence, they are introduction of self, self-control,motivation, emphaty and social skills in auditor’s work stress.The samples in this study were auditors working at public accountants office (KAP) which registered in Pekanbaru and Medan. Methods of data collection in this study is the method of quesionnaire survey using instruments that are delivered directly to the public accountants office which registered in Pekanbaru and Medan. The respondents are used in the analysis were 55 respondents (42.3%). Methods of Analysis is conducted with a multiple regression a analysis using SPSS (Statistical Product and Service Solution) version 17.The results of this study, concluded introduction of self, self-control, motivation, social skills were have negative effect to auditor’s work stress. Whereas empathy was have positive effect to auditor’s work stress.Keywords: Auditor’s Work Stress, Introduction Self, Self-control, Motivation, Empathy, and Social skills.