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', Andreas
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Economics, Econometrics & Finance

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Januari Effect Pada Perusahaan LQ 45 Bursa Efek Indonesia 2003 - 2008 ', Andreas; Daswan, Ria
Jurnal Ekonomi Vol 19, No 03 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.218 KB) | DOI: 10.31258/je.19.03.p.%p

Abstract

Penelitian ini dilakukan dengan tujtum untuk membuktikan apakah terjadi anomali kalender pada BEI. Anomali katender yang menjadi fokus dalam penelitian ini adalah januari Effect.Sampel dipilih dengan metode purposive sampling. Sampel terdiri dari 780 saham yang masuk dalam Indeks LQ 45 yang aktif selama 2003-2008. Metode Statistik yang digmakan untuk menguji hipotesis yaitu One Way ANOVA yang diolah dengan bantuan software SPSS 13.Hasil penelitian mentmjukkan bahwa di Bursa Efek Indonesia tidak terjadi fenomena January Effect.
Pengaruh Financial Distress Dan Good Corporate Governance Terhadap Rekayasa Laporan Keuangan ', Andreas; Tanjung, Amris Rusli; Sentosa, Harry
Jurnal Ekonomi Vol 17, No 02 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.233 KB) | DOI: 10.31258/je.17.02.p.%p

Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris (1) ukuran dewan direksi,komite audit, kualitas audit, current ratio (CR), debt to equity ratio (DER) daninterest coverage ratio (ICR) secara simultan terhadap rekayasa laporan keuangan,(2) ukuran dewan direksi, komite audit, kualitas audit, current ratio (CR), debt toequity ratio (DER) dan interest coverage ratio (ICR) secara parsial terhadaprekayasa laporan keuangan. Penelitian dilakukan terhadap perusahaan-perusahaango public yang terdafiar di bursa efekJakarta tahun 2004-2006.Hasil penelitian ini menemukan bahwa ukuran dewan direksi, komite audit, kualitasaudit, current ratio (CR), debt to equity ratio (DER) dan interest coverage ratio(ICR) secara simultan berpengaruh terhadap rekayasa laporan keuangan. Penelitianinijuga menemukan bahwa hanya dua variabel independen yaitu komite audit dancurrent ratio (CR) yang memiliki pengaruh signifikan terhadap rekayasa laporankeuangan perusahaan yang terdafiar di bursa efekJakarta tahun 2004-2006.
PENGARUH MOTIVASI TERHADAP MINAT BERINVESTASI DI PASAR MODAL DENGAN PEMAHAMAN INVESTASI DAN USIA SEBAGAI VARIABEL MODERATE Situmorang, Masri; ', Andreas; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study purpose is to examined if knowledge investment and age afford to moderate the effect of motivation towards investment interest in stock market. Which is the motivation consist of subvariabel social, self appreciation dan self actuality. Population of this research are the real investor in Pekanbaru. Sampling method is used random sampling.Data collected method used questionnaire which is spreaded to 86 respondent of investor in Pekanbaru. The hypotesis is examined by multiple linier regression and moderated regression analysis (MRA). And this research has results. First, investment knowledge has afford to moderate the effect of social motivation towards investment interest. Second, age has afford to moderate the effect of social motivation towards investment interest in Stock Market.Keywords : Motivation, Investment Interest, Investment Knowledge and Age.
PENGARUH SOLVABILITAS, KEPEMILIKAN PUBLIK, AUDITOR SWITCHING DAN PERUSAHAAN HOLDING TERHADAP AUDIT DELAY Syah, Encik Sonya Maretha; ', Andreas; Wiguna, Meilda
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

The purpose of this research is to analyze the factors that affect audit delay. The examined factors of this research are solvability, public ownership, auditor switching and holding company as the independent variables while the audit delay as the dependent variables. The sample consists of 28 mining companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2011-2014. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used multiple regression analysis. The test results show that solvability have significant effect on audit delay, while public ownership, auditor switching and holding company had no effect on the provision of the audit delay.Keyword : audit delay, solvability, public ownership, auditor switching and holding company.
Faktor Pengaruh Faktor Fundamental Terhadap Return Saham (Studi Pada Perusahaan Real Estate & Property Yang Terdaftar Di Bursa Efek Indonesia) Yunita, Desi; ', Andreas; Safitri, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of Debt to Equity Ratio ( DER ), Earning Per Share ( EPS ) and Return on Equity ( ROE ) to stock return. The object under study is a group of Real Estate & Property listed on the Indonesia Stock Exchange ( BEI ) in 2008-2010 with some of the criteria that have been described in previous chapters , so we get the end of the study sample as many as 20 companies of the group Real Estate & Property listed The Indonesia Stock Exchange ( IDX ) during the period 2008-2010.The analytical method used is multiple regression analysis in the t-test to see the effect of each independent variable on the dependent variable and partially in the coefficient of determination test to see how big the effect that the independent variable on the dependent variable. This study used secondary data from the Indonesia Stock Exchange with a sample of 20 companies from the group Real Estate & Property listed on the Indonesia Stock Exchange ( IDX ) during the period 2008-2010.The analytical method used was multiple regression. Based on the analysis , it is known that the independent variables have a significant influence on stock returns is earning per share with a P value of 0.046 at α = 0.05 level . The higher the EPS of a company, will have an impact on the higher the stock return of the firm. While other fundamental factors, namely Debt to Equity Ratio ( DER ) and Return on Equity ( ROE ) has no effect on stock returns. The coefficient of determination is 0.123 which shows the influence of the independent variables used in the model study on stock returns as the dependent variable was 12.3 % .Keywords : Debt to Equity Ratio ( DER ), Earning Per Share ( EPS ) , Return on Equity ( ROE ) and stock returns .
Pengaruh Skeptisme Profesional, Situasi Audit, Kompetensi, Etika Audit, Pengalaman dan Keahlian Audit Terhadap Ketepatan dalam Pemberian Opini oleh Auditor BPK Surfeliya, Fanny; ', Andreas; ', Yusralaini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is a research that analyzes the factors that influence the decision to give an audit opinion. The focus of this study analyzed the relationship of professional skepticism, audit situation, competention , ethics, experience and expertise, with the decision to give an audit opinion by the auditor. The purpose of this study was to analyze and obtain empirical evidence on the relationship of professional skepticism in auditing, audit situation,interest, ethics, experience and expertise, make an audit of to accuracy of auditor opinion. Data collecting in this research use kuesioner to 40 laboring auditor at Badan Pemerikasaan Keuangan of Riau in Pekanbaru. Technique in intake of sample is sampling purposive and used by analyzer is doubled regresi. Result from this research is auditor professional skeptisisme have an effect on signifikan to accuracy giving of auditor opinion. And situation audit, competention, ethics, and experience and expertise of audit do not have an effect on signifikan to accuracy giving of auditor opinion.Keywords : professional skeptisisme, audit situation, competention, ethics, experience and expertise, make an audit of to accuracy of opinion auditor.
Co-Authors ', Yusralaini Alfiati Safitri Amris Rusli Tanjung Desi Yunita Fanny Surfeliya Harry Sentosa Masri Situmorang Meilda Wiguna Ria Daswan Riska Natariasari Syah, Encik Sonya Maretha