Rita Anugerah

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The Effect of Competence on Tax Auditor’s Performance: The Moderating role of Self-Efficacy and Organizational Commitment

Tax revenue is very important because it is the biggest contributor to Indonesian Budget. Therefo... more Tax revenue is very important because it is the biggest contributor to Indonesian Budget. Therefore the role of the Directorate General of Taxes is needed to be able to meet these targets. The aim of this study is to investigate how the competency of tax auditors affect tax auditors performance. The study also investigated the moderating effect of selft efficacy and organization commitment on the relationship between competence on tax auditors performance. A model was developed and tested by using a sample of 93 tax auditors from The Directorate General of Taxation in Riau Regional. Data were collected and analyzed by using least square regression and moderated regression analysis. The result show that competency affect tax auditors performance. The results also indicate that selft efficacy and organization commitment strengtenth the effect of competence on tax auditors performance.

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Pengaruh Earnings Management Dan Tax Avoidance Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan Sebagai Moderating Variable Pada Perusahaan Kelompok LQ 45 DI Bei Tahun 2013-2016

JOURNAL OF APPLIED BUSINESS ADMINISTRATION, 2019

The purpose of this study was to determine the effect of earnings management and tax avoidance on... more The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0. The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. The researcher also found managerial ownership does not moderate the relationship between earnings management and tax avoidance on firm value. Institutional ownership moderates the earnings management on firm value but does not moderate the relationship between tax avoidance on firm value.

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Pengaruh Tata Kelola Perusahaan Terhadap Pengungkapan Manajemen Risiko

Jurnal Kajian Akuntansi dan Auditing

Disclosure of risk management is a disclosure of the risks that have been managed by the company ... more Disclosure of risk management is a disclosure of the risks that have been managed by the company or disclosure of how the company will control risks related to the future. The purpose of this study was to determine the effect of corporate governance such as managerial ownership, institutional ownership, independent commissioners, audit committees and risk management committees on risk management disclosure. The population of this study are non-bank financial services companies listed on the Indonesian stock exchange in 2016-2019. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria. The sample according to the criteria is 31 companies with an observation period of 4 years so that the research sample is 124. Based on multiple regression analysis, the results of this study indicate that managerial ownership has an effect on risk management. Furthermore, institutional ownership factors affect risk management man...

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Internal Whistleblowing: Analysis of Personal Characteristics and Organizational Commitments with Ethical Climate as Moderating Variables

Jurnal AKSI (Akuntansi dan Sistem Informasi)

The desire of individuals within an organization to be willing to take whistleblowing actions wil... more The desire of individuals within an organization to be willing to take whistleblowing actions will be very beneficial for the organization to achieve its goals. However, the desire or intention to carry out internal whistleblowing is still low in practice. This can be caused by organizational commitment, Personal Cost, Machiavellian Character, and Ethical Climate. This study examines and analyzes the effect of organizational commitment, personal cost, and machiavellian character on the intention to carry out internal whistleblowing with an ethical climate as a moderating variable. This research was conducted using a survey method by distributing questionnaires to civil servants in the finance department of the Riau Provincial Government. The non-probability sampling technique does the sampling technique. Seventy-three questionnaires can be used. Data analysis using WarpPLS 7.0. The findings of this study suggest that the intention to engage in internal whistleblowing is influenced b...

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Social Entrepreneurship, Transformational Leadership and Organizational Performance: The Mediating Role of Organizational Learning

Polish Journal of Management Studies

Pengaruh Core Self Evaluations, Independensi, Struktur Audit, Dan Komitmen Organisasi Terhadap Kinerja Auditor (Studi Pada Kantor Akuntan Publik (Kap) DI Lingkungan Korwil Sumatera Bagian Tengah)

The purpose of this research is to determine and evaluate the influence of Core self Evalutions (... more The purpose of this research is to determine and evaluate the influence of Core self Evalutions (Locus of Control, Emotional Stability, Self-esteem, and Self-efficacy) , Independenc e , Audit Structure, and Organizational Commitment on Auditor Performance. This research was conducted on Public Accountant Firms in the Regional Coordinator of central part Sumatera with 62 auditors as sample. The technique of collecting data is using questionnares. While the technique of analysis using multiple linear regression analysis. The results showed that Locus of Control, Self-efficacy, and Organizational commitment have positive effect on auditor performance. Emotional Stability, Self-esteem, Independenc e , and Audit structure have no positive effect on auditor performance. Tujuan dari penelitian ini adalah untuk mengetahui dan mengevaluasi pengaruh Core Self Evaluations (Locus of Control, Emotional Stability, Self-esteem, dan Self-efficacy) , Independensi, Struktur Audit, dan Komitmen Organi...

Pengendalian, moralitas, kepemimpinan, kompensasi, aturan & kecurangan akuntansi pada OPD Kabupaten Indragiri Hulu

The problem in this research is accounting fraud that occurs in OPD Indragiri Hulu Regency, it is... more The problem in this research is accounting fraud that occurs in OPD Indragiri Hulu Regency, it is suspected that there are many problems with internal control, individual morality, leadership style, suitability of compensation, and compliance with accounting rules that have an impact on corruption. This study aims to examine the effect of internal control effectiveness, individual morality, leadership style, suitability of compensation, and adherence to accounting rules against the tendency of accounting fraud. The population and sample in this study amounted to 30 OPDs with 90 respondents. The sampling method used was purposive sampling method. The data analysis method used in this study is multiple regression analysis using SPSS version 25.0

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Analisis Pengaruh Motivasi, Stress, Dan Rekan Kerja Terhadap Kinerja Auditor DI Kantor Badan Pengawas Keuangan Dan Pembangunan Riau Dan Sumatera Utara

This research purpose to analyzing the effect of motivation, stress and partner on the auditors p... more This research purpose to analyzing the effect of motivation, stress and partner on the auditors performance at the Supervisor Agency of Finance and Development of Riau and North Sumatera Office of Riau and North Sumatera. The sampling method used purposive sampling as many as 47 functional auditors is in Riau office and 63 functional aditors in North Sumatera office. The data used is primary data collection method of data is using questionnaires. Data analysis method used in this study is multiple regression. Based on analysis result in this reseach, indicate that the independent variable motivation (X1), stress (X2) and partners (X3) is able to explain the effect on the dependent variable in the office of auditor performance Financial and Development Supervisory Agency of Riau and North Sumatera. Keywods: analysis, motivation, stress, partner, and auditor performance.

The Relationship Between Ethics, Expertise, Audit Experience, Fraud Risk Assessment and Audit Situational Factors on Auditor Professional Scepticism

This study aims to prove empirically the effect of ethics, expertise, audit experience, fraud ris... more This study aims to prove empirically the effect of ethics, expertise, audit experience, fraud risk assessment, and audit situtional factors on auditor professional scepticism. To test the hypotheses, a Partial Least Square analysis is applied to questionnaire survey data from 40 auditors from Audit Board of the Republic of Indonesia, Riau Province Representatives. As hyphotisized, the results revealed the existence of a significant and positive association between ethics, audit experience, fraud risk assessment and situtional factors on scepticism of auditors. Contrary to the hypothesis proposed, this study fail to give support to the influence of expertise on auditor professional skepticism. Discussion and implications of the findings and also suggestions for future research are discussed. Keyworsd: Ethics, Expertise, Audit Experience, Fraud Risk Assessment, Situtional Factors and Auditor Professional Scepticism.

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Pengaruh Pengalaman Kerja, Profesionalisme, Integritas Dan Independensi Terhadap Kualitas Audit: Etika Auditor Sebagai Variabel Pemoderasi (Studi Pada Perwakilan BPKP Provinsi Riau)

The aim of this research is to analyse the influence of a uditor experience, professionalism, int... more The aim of this research is to analyse the influence of a uditor experience, professionalism, integrity and independence on audit quality. I t also analyses how the auditor ethics can moderate those independent variables to dependent variable. This research carried out on the representative of Badan Pengawasan Keuangan dan Pembangunan (BPKP) of Riau Province with 46 auditors as the respondent. The study used questionnaire as the data collecting method. Then it analysed by using multiple regression analyses dan moderated regression analysis (MRA). The result shows that auditor experience and independence has no significant influence to audit quality for the significance level more than 0,05. On the other hand, professionalism and integrity effect significantly the audit quality for the significant level less than 0,05. Thereafter the result also proved that auditor ethics is unable to moderate the influence of auditor experience, professionalism, integrity and indepedence to audit q...

The Effect of Budget Participation on Budget Slack: The Influence of Organizational Commitment and Environmental Uncertainty

Pengaruh Red Flag, Pelatihan, Independensi, dan Beban Kerja terhadap Kemampuan Auditor Mendeteksi Fraud dengan Skeptisisme Profesional sebagai Variabel Intervening

The purpose of this study was to examine the effect of red flag, training, independency, and work... more The purpose of this study was to examine the effect of red flag, training, independency, and workload on the auditor’s ability to detect fraud by professional skepticism as intervening variable. The population of this study is auditor who work on Financial and Development Supervision Agency of Riau Province. The samples are determined based on sensus method, so that all the population used as a sample. Total respondents used in this research are 58 auditors. Data collection methods are carried out with survey method through questionnaire. The results of this study find that the red flag, training, and independence have significantly effect toward professional skepticism; didn’t find direct effect of workload toward professional skepticism; redflag, training, and professional skepticism have direct effect towar d fraud detection ability of auditors; didn’t find direct effect of independency and workload toward fraud detection ability of auditors; redflag and training have indirect ef...

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PENGARUH KOMPETENSI, INDEPENDENSI, DUE PROFESSIONAL CARE, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Survey pada Kantor Akuntan Publik Korwil Sumatera Bagian Tengah)

This research aims to analyze and gets empirical prove of the influence of competency, independen... more This research aims to analyze and gets empirical prove of the influence of competency, independency, due professional care and auditor ethic to the audit quality in the Public Auditor at Center Sumatera Estate. Competency measured by three dimensions, namely motivation, and social obligations. Independency are measured by three indicators, which is integrity having objectivity, having sincerity, and don’t compromise quality. Meanwhile professional ethic is measured with five dimensions which is integrity, objectivity, professional’s interest & accuracy, secrecy, and professional’s behavior. This research is a quantitative model using multiple linear regression to determine the effect af each independent and dependent variables. The population of this research is all of functional auditor in the financial Checkered Institute Delegation of Riau Province. The sample that is taken are all population which is as much 55 respondents with data taking via questionnaire’s broadcast. This res...

Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable

Business Process Management Journal, 2020

PurposeThis study aims to determine (1) the effect of environmental management accounting on orga... more PurposeThis study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance.Design/methodology/approachThis research uses survey methods designed for management accountants of large manufacturing companies in Indonesia. Data from 123 respondents were analyzed using the WarpPLS.FindingsThe implementation of environmental management accounting exerted a positive effect on organizational performance. It is evident that the implementation of environmental management accounting encourages companies to innovate processes which will improve how well the organization performs.Research limitations/implicationsThese findings still contained several limitations such as data were only collected from one province in Indonesia, and so the findings might not be generalizable to other provinces in Indonesia. Als...

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Enhancing the Performance of Village-Owned Enterprises: The Role of Transformational Leadership and Organizational Capabilities

GATR Global Journal of Business Social Sciences Review, 2019

Objective - This study aims to investigate the extent to which transformational leadership could ... more Objective - This study aims to investigate the extent to which transformational leadership could enhance financial and social performance of village-owned enterprises through organizational capabilities. Methodology/Technique – This study conducted a survey involving village-owned enterprises in Siak Regency, Indonesia. 121 questionnaires were distributed directly to the directors of village-owned enterprises and 89 completed and usable responses were received. Data was analyzed using WarpPLS 5.0 to determine that transformational leadership, directly and indirectly through organizational capabilities can enhance financial and social performance of village-owned enterprises. Finding - This study demonstrates that transformational leadership has a positive direct effect on organizational performance. Transformational leadership also has a positive effect on organizational performance through organizational capabilities. This study proves that organizational capabilities act as a part...

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Corporate governance practices and financial performance: The mediating effect of risk management committee at manufacturing firms

Journal of International Studies, 2017

This study attempts to examine the effect of the Risk Management Committee on firm performance, a... more This study attempts to examine the effect of the Risk Management Committee on firm performance, and the intervening effect of the Risk Management Committee on the relationship between Corporate Governance, Firm Size, Financial Reporting Risk, and Firm Performance. Using the purposive sampling method, 299 firms were selected as the sample. This study used secondary data obtained from the companies' annual reports, and the data was then analyze using SPSS, version 20.0. The results of this study indicate that the entire research hypothesis is accepted. This study found that the Risk Management Committee affects firm performance, and that Risk Management Committee acts as the intervening variable in the relationship between corporate

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Effectiveness of monitoring mechanisms and mitigation of fraud incidents in the public sector

ADMINISTRATIE SI MANAGEMENT PUBLIC, 2018

Fraud in the public sector continues to be the major issue for the governments worldwide. Thus, t... more Fraud in the public sector continues to be the major issue for the governments worldwide. Thus, this study examines the extent of monitoring mechanisms within public systems curbing fraud incidents. The authors' survey concerned three dimensions of monitoring mechanisms: good governance, internal control procedures and fraud prevention programs. This survey has been conducted among various Malaysian government officers. The results show that, generally, misappropriation of assets is ranked as the most frequent fraudulent case in government agencies. Based on regression analysis, internal procedures or policies were significant in reducing fraud incidents. Additionally, both good governance and fraud prevention programs were proven to have a significant relationship with the occurrences of fraud within government agencies. In terms of the practical aspect, the study provides important information for public servants on the effectiveness and usefulness of good governance, internal control procedures, and fraud prevention program in the public sector. This paper provides an interesting contribution to the understanding of fraud incidents inside government agencies.

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Rumah jamur solusi peningkatan ekonomi masyarakat Desa Seko Lubuk Tigo Kecamatan Lirik Riau

Unri Conference Series: Community Engagement, 2019

The objective of this service is to increase the economy of community at Seko Lubuk Tigo village ... more The objective of this service is to increase the economy of community at Seko Lubuk Tigo village of Lirik sub-district, and to meet the needs of the mushroom market by making mushroom houses. The method of this program was conducted in the form of counseling, accompaniment, and the demonstration of making mushroom house by involving the students of Riau University who are in carrying out a Student Study Service (KKN). The respons of community were very positive, and have high spirit in applying the technology of making Mushroom House. The community were very enthusiastic to make mushroom house as a new job opportunity. The output of this program is to make the oyster mushroom production house and the pocket book for mushroom production. It is expected that by conducting this program, the community can disseminate the technology which is accepted to be applied to other communities.

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Innovation Risk and Sustainable Competitive Advantages: Empirical Assessment of Government-Linked Companies in Malaysia

This study attempts to assess the present level of innovation status among Malaysian Government-L... more This study attempts to assess the present level of innovation status among Malaysian Government-Linked Companies (GLCs). A set of questionnaire was distributed among 134 managers and executives from these GLCs to collect the primary data for this study. The perspectives of executives were collected based on ten factors of innovation practices utilizing the five-point Likert scales. Descriptive statistics was used to analyze the data while the reliability and validity were tested using the Cronbach’s alpha test and the Skewness and Kurtosis test, respectively. Factor analysis was used to test the data consistency. The findings revealed the 82.8% of the respondents were agreeable to their firms’ emphasis on the factors of innovation. However, it was found that GLCs that were owned by the federal government placed more focus on innovation compared to the GLCs that were state-owned. This study reveals that overall the Malaysian GLCs should enhance their innovation practices by placing m...

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Authentic leadership and internal whistleblowing intention

Journal of Financial Crime, 2019

Purpose This study aims to investigate the effect of authentic leadership on internal whistleblow... more Purpose This study aims to investigate the effect of authentic leadership on internal whistleblowing intention through psychological safety. Design/methodology/approach To test the hypotheses, the partial least square analysis is applied to questionnaire survey data from 201 employees from State Province Government of Indonesia. Findings The results reveal that authentic leadership and psychological safety influence the internal whistleblowing intention. The result also indicates that authentic leadership has an indirect effect on internal whistleblowing intention through psychological safety. Originality/value This study has made a valuable contribution for scholars and managers to the understanding of factors that affect internal whistleblowing intention at government officers in Indonesia context.

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