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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Industrial and Systems Engineering Assessment Journal (INASEA) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Tepak Manajemen Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) IJEBA (International Journal of Economic, Business & Applications) Jurnal Telematika Jurnal Manajemen Bisnis dan Kewirausahaan Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat G-Tech : Jurnal Teknologi Terapan Indonesian Journal of Prosthodontics Informatics and Enginering Dedication E-Jurnal Akuntansi TSM Vernacular Bulletin of Chemical Reaction Engineering & Catalysis
Andreas Andreas
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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METODE PENGENDALIAN PERSEDIAAN BAHAN BAKU CRUDE COCONUT OIL YANG OPTIMAL PADA PT. PSE Fadlillah, Siti Nur; Andreas, Andreas; Zahedi, Zahedi
Industrial and Systems Engineering Assessment Journal (INASEA) Vol 9, No 2 (2008): INASEA Vol. 09 No. 2
Publisher : Industrial and Systems Engineering Assessment Journal (INASEA)

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Abstract

The inventory system is one of the most important managerial functions, since vast majority of companies has large investment involved in this aspect. This also applies to PT. Palko Sari Eka that is big in the field of inventory planning and production control. PT. Palko Sari Eka, as one company in the oil refinery industry, strives to optimize the inventory of raw materials Crude Coconut Oil by trying to compare different methods of inventory control methods such as the EOQ (Economic Order Quantity, method of EOI (Economic Order Interval), Min-Max method. Crude Coconut Oil is one of the major raw material products, which require a good inventory system. From the results of research conducted, it turns out the character of stochastic demand data, it is also necessary to conduct simulations to obtain results closer to the actual conditions. The inventory criteria can be said to be optimal if the total annual cost is minimum. It is concluded that the best method is the Fixed Size Order Systems (EOQ) with an order of 2770 mT per order.
PENGARUH TIME PRESSURE, AUDIT RISK, MATERIALITY, REVIEW PROCEDURES AND QUALITY CONTROL TERHADAP PREMATURE SIGN OFF DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BKP-RI Perwakilan Provinsi Riau dan Sumatera Barat) Risma, Fadhilah; Andreas, Andreas; Diyanto, Volta
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 study aimed to examine the effect of time pressure, audit risk, materiality, review procedures and quality control on premature sign off audit procedures moderated by locus of control. The sample of this study are 50 auditors. Data were collected through a survey to auditors in BPK Riau and West Sumatra area by using personally administrated questionnaires. Writer tested the quality of data that included validity test and reliability test, normality test, asumsi klasik test, and use the hypothesis by means of multiple regression analysis test, t test and determination coefficient test using program software SPSS. The results of this study found that time pressure, audit risk, materiality, review procedures and quality control variables affect premature sign off and locus of control can moderate the effection of all independent variables with premature sign off.Keywords : premature sign-off, audit risk, time pressure, audit risk, materiality, review procedures and quality control, and locus of control
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT: DITINJAU DARIASPEK KARAKTERISTIK DIRI DAN ASPEK LINGKUNGAN (Studi pada BPK-RI Perwakilan Provinsi Riau) Kurniawan, Egi; Andreas, Andreas; Susilatri, Susilatri
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

This research was aimed to examine factors affecting the audit judgment, namely gender, independence, expertise, task complexity, and obedience pressure. The sample of this research are auditors who worked on BPK-RI Representative Riau Province. The sample were selected with a total sampling method. Collecting data in this research using a questionnaire submitted to 68 auditors. The questionnaire returned as much 66 questionnaires (97%). Data analysys used multiple regression analysis. The result of this research showed that the Independence, expertise and task complexity influence to audit judgment, while gender and obedience pressure has no effect on audit judgment.Keywords : Gender, Independence, Expertise, Task Complexity, Obedience Pressure, Audit Judgment
PERAN INTERNAL AUDIT DALAM PENGUNGKAPAN KELEMAHAN MATERIAL (STUDI PADA BANK PERKREDITAN RAKYAT SE PROVINSI RIAU) Febrian, Boy; Andreas, Andreas; M. Rasuli, M. Rasuli
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to test empirically the effect of the role of internal audit on thedisclosure of material weaknesses in the Bank Perkreditan Rakyat of RiauProvince. The role of internal audit is divided into two namely, 1) Attributesinternal audit function (such as, competence, objectivity and investment), and 2)Fitness internal audit function (such as, grading, follow-up and coordination)tested the effect on the disclosure of material weaknesses.The questionnaire wassent to 111 internal auditors / Internal Audit Unit at a Bank Perkreditan Rakyat ofRiau Province. The participation rate amounted to 64.86% of respondents (72questionnaires returned) To test the hypothesis of the study, used Partial LeastSquare analysis using the program smartPLS 2.0 M3. .The results of this studyindicate that 1) attribute of the internal audit function (form, competence,objectivity and investment) influence on the material weakness disclosure, 2)internal audit function Activities (in the form of grading, follow-up andcoordination) to the disclosure of a material weakness.
PENGARUH ASIMETRI INFORMASI, PRAKTIK MEKANISME CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT DAN NILAI PERUSAHAAN (Studi Pada Perusahaan LQ45) Rahmani, Nur; Efni, Yulia; Andreas, Andreas
Jurnal Tepak Manajemen Bisnis Vol 8, No 1 (2016)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

The purpose of this research is to find out the influence of information asymmetry, mechanism practical Corporate Governance through Earnings Management directly through the value of company and to observe the influence of information asymmetry, mechanism practical Corporate Governance which has mediated by Earnings Management through the value of company directly and indirectly. The population of this research is LQ45 Company which has registered in BEI in 2009- 2013 for 45 companies in LQ45 Company. Sample of this research is measure by using purposive sampling method, and the result is 22 companies as sample. The result of this research proved that information asymmetry has influence significantly through value of company, there is no significant effect between information asymmetry and value of company which has mediated by earnings management, there is no significant effect between corporate governance and company value, there is significant effect between corporate governance which has mediated by earnings management through company value indirectly and there is significant effect between earnings management and company value.
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET, LEVERAGE, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TARIF PAJAK EFEKTIF (Studi pada Perusahaan Perdagangan yang Terdaftar di Bursa Efek Indonesia) Tobing, Hendro; Andreas, Andreas; Volta Diyanto, Volta Diyanto
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 research is to test and analyze the effect between company size, return on asset, leverage, capital intensity and inventory intensity on effective tax rate.The population in this study is trading companies listed in Indonesia Stock Exchange at 2014 - 2016. Sampling was done by purposive sampling method. Based on purposive sampling method, sampling obtained by 69 companies. The data was analysed by using multiple regression analysis with SPSS version 22.0. Based on the result of test in this research, the partial regression test (t test) indicate that company size, return on asset and leverage effect on effective tax rate. While capital intensity and inventory intensity has no effect on effective tax rate. Based on total adjusted R-square result proved that variables of company size, return on asset, leverage, capital intensity, and inventory intensity on effective tax rate results of 24,5% while the rest of 75,5% were affected by other variables that were not performed in this study.Keyword : Company Size, Return On Asset, Leverage, Capital Intensity, Inventory Intensity and Effective Tax Rate.
PENGARUH UKURAN PERUSAHAAN, KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN, UKURAN KAP, OPINI AUDIT TAHUN SEBELUMNYA, DAN LEVERAGE TERHADAP PEMBERIAN OPINI GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Listari, Alya; Andreas, Andreas; Ilham, Elfi
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 research was to test and analyze the effect between company size, financial condition, company growth, KAP size, prior year audit opinion, and leverage on granting going concern opinion. The population in this study is all manufacturing companies listed in Indonesia Stock Exchange at 2011- 2015. Sampling was done by purposive sampling method. Based on purposive sampling method, sampling obtained by 155 companies. The data was analysed by using logistic regression analysis with SPSS version 25.0. Based on the result of test, indicate that company size, company growth, and prior year audit opinion have an effect on granting going concern opinion. While financial condition, KAP size and leverage does not have an effect on granting going concern opinion.Keyword : Company Size, Financial Condition, Company Growth, KAP Size, Prior Year Audit Opinion, Leverage, and Going Concern Opinion.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG), LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MEDIASI Sutopo, Dian; Rokhmawati, Andewi; Andreas, Andreas
Jurnal Tepak Manajemen Bisnis Vol 10, No 4 (2018)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

Government regulations require companies to implement CorporateSocial Responsibility (CSR). CSR is expected to increase company value.However, in reality the companys value measured using TobinsQ decreases. Sothe objective of this research is to analyze the effect of Good CorporateGovernance (GCG), leverage, and profitability to firm value with CSR as amediation variable.The population of this research is all public companies listed on the BursaEfek Indonesia (BEI) in 2015 as many as 525 companies. The sample of thisresearch is 100 companies with purposive sampling technique. Criteria: is apublic listed company listed on IDX and has the largest market capitalizationranking in 2015 based on Institute for Corporate Directorship (IICD) calculation.Testing is done by using mediating regression analysis with sobel test.The results showed that the variables that have significant effect on CSRare GCG, while the leverage and profitability variables have no effect on CSR.Variables that significantly effect to the firm value is GCG and profitability,while the leverage and CSR variables have no effect to the firm value. The CSRvariable also does not mediate the effect of GCG, leverage, and profitability onfirm value. The implications of this research for companies: companies that havenot done CSR in a suistanable and still philanthropic can not see the impact ofCSR significantly through firm value. Increasing the value of the companythrough CSR activities will be felt by the company in the long term, for theimplementation of CSR should be done in a suistanable and strategic activities ofthe company.
PENGARUH PENGETAHUAN DAN PEMAHAMAN TENTANG PERATURAN PERPAJAKAN, SOSIALISASI PAJAK, KONDISI KEUANGAN DAN EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK BADAN DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Pada KPP Pratama Dumai & KPP Pratama Kuala Tungkal Jambi) Liza, Sri Neva; Andreas, Andreas; Savitri, Enni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to analyze the Effect of Knowledge and Understanding of Tax Regulations, Tax Dissemination, Financial Conditions and the Effectiveness of the Taxation System to Tax Paying willingness and Tax Paying Awareness as Intervening Variables. Endogenous variables in this study are Tax Paying Willingness and Tax Paying Awareness. Exogenous variables are Knowledge and Understanding of Tax Regulations, Tax socialization, Financial Conditions and effectiveness of Taxation Systems. The population of this study is corporate taxpayers in Dumai and Jambi. While the sample of this study is the corporate taxpayer registered in Directorate General of Taxes in Pratama Dumai and Pratama Kuala Tungkal Jambi are 197 respondents. Data analysis in this study used the Structural Equation Model with the warp PLS 5.0.The results of the study show that in model 1: knowledge and understanding of tax regulations and financial conditions affect the Tax Paying Awareness. Model 2: knowledge and understanding of tax regulations and tax socialization affect Tax Paying willingness. Model 3: Tax Paying Awareness intervenes in the relationship between knowledge and understanding of tax regulations on Tax Paying willingness. But the Tax Paying Awareness does not interfere with the relationship between tax socialization, financial conditions and the effectiveness of the taxation system on Tax Paying willingness. Model 4: Tax Paying Awareness affects the Tax Paying willingness.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak (Studi pada Perusahaan yang Listing di Bursa Efek Indonesia) Fionasari, Dwi; Savitri, Enni; Andreas, Andreas
SOROT Vol 12, No 2 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.932 KB) | DOI: 10.31258/sorot.12.2.95-105

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh pengungkapan corporate social responsibility terhadap agresivitas pajak. Selanjutnya, penelitian ini juga menganalisis perbedaan pengungkapan CSR dalam tiga sektor besar (primer, sekunder, dan tersier). Populasi dalam penelitian ini adalah perusahaan yang listing di Bursa Efek Indonesia (BEI) pada tahun 2014-2016 sebanyak 539 perusahaan. Metode sampling yang digunakan adalah purposive sampling, sehingga diperoleh sebanyak 129 sampel. Penelitian ini juga menggunakan data sekunder yang diperoleh dari website BEI. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah analisis regresi linear berganda dengan bantuan software SPSS 21.0. Hasil penelitian ini membuktikan bahwa pengungkapan corporate social responsibility tidak berpengaruh terhadap agresivitas pajak. Kemudian dari hasil Uji T, ternyata sektor primer lebih luas mengungkapkan tanggung jawab sosialnya dibandingkan pada sektor sekunder dan tersier.
Co-Authors Aditia Nur Bakti Aidilla, Dara Al, L Azhar Aldo, Aldo Alfredo Alfredo, Alfredo Ali, Welliam Amir Hasan Assiddiqi, Assiddiqi Atika, Amaliah Aulia Dewi Gizta Carunia Mulya Firdausy, Carunia Mulya Dahnum, Deliana Dang, Huyen Tran Devi, Safitr Djayadhinata Eka, Eka Elfi Ilham Elfi, Ilham Enni Savitri Erwina Erwina, Erwina Febrian, Boy Fernando, Arief Fionasari, Dwi Gamaliel, Yoyok Yusman Gorat, Lenny Marsella Grace, Gabena Gusnardi, Gusnardi Hardi Hardi, Hardi Indah, Afrina Indri, Putri Silvia Jasmine, Shoofy Joni Prasetyo, Joni Kanti, Annisa Kasanova, Sinyo Khairani, Soraya Kurniawan, Egi Limanda, Kelviyanto Listari, Alya Liza, Sri Neva M. Rasuli M. Rasuli, M. Rasuli Maria Widyastuti Muhammad Rizky Pribadi Muhammad Robi, Muhammad Nadhif, Cahya Fauzan Awdi Nasution, Muhammad Shofi Novia, Rahmatika Pirmansyah Pirmansyah Purba, Ina PUTRI, DIAN MARISHA Rahmani, Nur Ramadhita, Holanda Randy, Mamolla Ricca Chairunnisa, Ricca Risma, Fadhilah Rita Anugerah Rokhmawati, Andewi Silviani, Amanda Agnes Sinung Suakanto Siti Nur Fadlillah Susilatri Susilatri, Susilatri Sutopo, Dian Tobing, Hendro Tony Tony Vince Ratnawati Viny Christanti M Volta Diyanto Volta Diyanto, Volta Diyanto Wella, Wella Wijaya, Welly Saputra Yulia Efni Zahedi .