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All Journal IJEBA (International Journal of Economic, Business & Applications) Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Kontemporer Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Community Engagement Research for Sustainability Jurnal Akuntansi Keuangan dan Bisnis
Andreas Andreas
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Environmental Science Nursing Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK DAERAH DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (STUDI PADA BADAN PENDAPATAN DAERAH KOTA PEKANBARU) Raja Resna Oktadini; Amir Hasan; Andreas Andreas
Procuratio : Jurnal Ilmiah Manajemen Vol 6 No 1 (2018): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This research aims to analyze and test about: (1) the effect of tax knowledge, service quality and tax audit towards taxpayer awareness. (2) the effect of tax knowledge, quality of services, tax audit and taxpayer awareness towards taxpayer compliance. (3) the effect of tax knowledge, service quality and tax audit towards taxpayer compliance through taxpayer awareness. Types of data used are primary and secondary data that is data obtained directly from the respondents by using questionnaires and data related to the research subjects obtained from Local Revenue Board of Pekanbaru City. Data analysis technique is done using Partial Least Square (PLS) approach with SmartPLS software. The results showed that (1) tax knowledge, service quality and tax audit have an effect on taxpayer awareness. (2) tax knowledge, service quality, tax audit and taxpayer awareness affect taxpayer compliance. (3) tax knowledge, service quality and tax audit have an effect on taxpayer compliance through taxpayer awareness. Penelitian ini bertujuan untuk menguji dan menganalisis tentang: (1) pengaruh pengetahuan pajak, kualitas pelayanan dan pemeriksaan pajak terhadap kesadaran wajib pajak. (2) pengaruh pengetahuan pajak, kualitas pelayanan, pemeriksaan pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak. (3) pengaruh pengetahuan pajak, kualitas pelayanan dan pemeriksaan pajak terhadap kepatuhan wajib pajak melalui kesadaran wajib pajak. Jenis data yang digunakan adalah data primer dan sekunder yaitu data yang diperoleh langsung dari responden dengan menggunakan kuesioner dan data yang berkaitan dengan subjek penelitian yang diperoleh dari Badan Pendapatan Daerah Kota Pekanbaru. Teknik analisis data dilakukan menggunakan pendekatan Partial Least Square (PLS) dengan software SmartPLS. Hasil penelitian menunjukkan bahwa (1) pengetahuan pajak, kualitas pelayanan dan pemeriksaan pajak berpengaruh terhadap kesadaran wajib pajak. (2) pengetahuan pajak tidak berpengaruh terhadap kepatuhan wajib pajak, kualitas pelayanan, pemeriksaan pajak dan kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak. (3) pengetahuan pajak, kualitas pelayanan dan pemeriksaan pajak berpengaruh terhadap kepatuhan wajib pajak melalui kesadaran wajib pajak.
PENGARUH RELATED PARTY TRANSACTIONS DAN THIN CAPITALIZATION TERHADAP NILAI PERUSAHAAN : EFFECTIVE TAX RATE SEBAGAI VARIABEL MEDIASI (STUDI PADA PERUSAHAAN PENANAMAN MODAL ASING) Elfira Rosa; Andreas Andreas; Enni Savitri
Procuratio : Jurnal Ilmiah Manajemen Vol 6 No 1 (2018): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The purpose of this study is to test and analyze the effect of related party transactions and thin capitalization on firm value. Afterwards, this study also examined mediating effective tax rate on relationship between related party transactions, thin capitalization and firm value. The population in this study foreign investment companies listed in BEI on year 2012-2016. The sample in this study was chosen by purposive sampling method, so that obtained 85 observations on foreign investment companies. This study uses secondary data in the form of annual report obtained from the website www.idx.co.id. The statistical method used to test the research hypothesis is to use path analysis.The result proves that RPT sales does no affect significant to the effective tax rate. RPT purchase affect to the effective tax rate and thin capitalization does no affect significant to the effective tax rate. RPT Sales affect to the firm value, RPT purchase does no affect significant to the firm value, thin capitalization affect to the firm value, effective tax rate does no affect significant to the firm value. Effective tax rate is unable to mediating the affect related party transactions, thin capitalization to the firm value. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh related party transactions dan thin capitalization terhadap nilai perusahaan. Selanjutnya, penelitian ini juga menguji peran effective tax rate sebagai pemediasi hubungan antara related party transactions, thin capitalization terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan penanaman modal asing yang terdaftar di BEI tahun 2012-2016. Sampel dalam penelitian ini dipilih dengan metode purposive sampling, sehingga diperoleh 85 data observasi pada perusahaan penanaman modal asing. Penelitian ini menggunakan data sekunder berupa anual report yang diperoleh dari situs www.idx.co.id. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah dengan menggunakan analisis jalur dengan bantuan program IBM SPSS V.20. Hasil penelitian ini membuktikan bahwaRPT sales tidak berpengaruh terhadap effective tax rate, RPT purchase berpengaruh terhadap effective tax rate dan thin capitalization tidak berpengaruh terhadap effective tax rate. Kemudian RPT sales berpengaruh terhadap nilai perusahaan, RPT purchase tidak berpengaruh terhadap nilai perusahaan, thin capitalization berpengaruh terhadap nilai perusahaan dan effective tax rate tidak berpengaruh terhadap nilai perusahaan. Effective tax rate tidak mampu memediasi pengaruh related party transactions dan thin capitalization terhadap nilai perusahaan.
PENGARUH MANAJEMEN LABA AKRUAL, MANAJEMEN LABA RIIL DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK: PERAN MODERASI FOREIGN OPERATION Savina Swari Arizoni; Vince Ratnawati; Andreas Andreas
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 1 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This research aims to investigate the effect of accrual earnings management, real earnings management and inventory intensity towards tax aggressivity of a company. Tax aggressiveness was measure using effective tax rate (ETR). The population in this research were the manufacture companies listed in Indonesia Stock Exchange (BEI) during periode 2016 until 2018. Sample selection method was using non probability sampling, with technique purposive sampling and obtained 273 manufacture companies as samples based on certain criteria. The data was analysed by multiple linear regression and moderated regression analysis (MRA). The results show that accrual earnings management, real earnings management, and inventory intensity affect tax aggressivity of the company. High ETR means the tax aggressivity is low, while low ETR means the tax aggressivity is high. The results also show that foreign operation moderates the effect of all independent variable on dependent variable. Therefore, the company which has foreign operation indeed is believed to have more insentive to do tax aggressivity. This is caused by the existence of different tax rate among the countries, until the company can do income shifting from the country which has high tax rate to the country with low tax rate. Penelitian ini bertujuan untuk menguji pengaruh manajemen laba akrual, manajemen laba riil dan inventory intensity terhadap agresivitas pajak perusahaan. Pada penelitian ini agresivitas pajak diukur dengan menggunakan effective tax rate (ETR). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016 hingga 2018. Penentuan sampel menggunakan metode non probability sampling, dengan teknik purposive sampling dan memperoleh sampel sebanyak 273 perusahaan manufaktur berdasarkan kriteria tertentu. Teknik analisis data menggunakan analisis linier berganda dan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa, manajemen laba akrual, manajemen laba rill dan inventory intensity berpengaruh terhadap agresivitas pajak perusahaan. Jika ETR tinggi maka agresitivitas pajak nya rendah, sedangkan jika ETR rendah maka agresivitas pajak nya tinggi. Hasil penelitian menunjukkan foreign operation memoderasi seluruh variabel independen terhadap variabel dependen. Perusahaan yang memiliki operasi di luar negeri memang diyakini memiliki insentif lebih untuk melakukan tindakan agresivitas pajak. Hal ini disebabkan karena adanya perbedaan tax rate antar negara, sehingga perusahaan dapat melakukan income shifting dari negara yang tax rate nya tinggi ke negara yang tax rate nya rendah.
PENGARUH GAYA KEPEMIMPINAN, PENGEMBANGAN MUTU KARYAWAN, DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN KECURANGAN: EFEKTIVITAS PENGENDALIAN INTERNAL SEBAGAI VARIABEL PEMODERASI (STUDI PADA PERBANKAN BUMN DI PEKANBARU) Rezca Setiawan; Andreas Andreas; Nasrizal Nasrizal
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 3 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This study aims to analyze the influence of leadership style, employee quality development, and organizational culture on fraud prevention with the effectiveness of the control system as a moderating variable. This research was conducted at state-owned banks in the city of Pekanbaru with a sample of back office employees totaling 100 people. Data collection method is to use a questionnaire list. While the method of data analysis uses multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that leadership style, employee quality development, and organizational culture influence fraud prevention. then the effectiveness of the internal control system only moderates the leadership style and organizational culture of fraud prevention. thus the internal control effectiveness variable cannot moderate the development of employee quality towards fraud prevention. Penelitian ini bertujuan untuk menganalisispengaruh gaya kepemimpinan, pengembangan mutu karyawan, dan budaya organisasi terhadap pencegahan kecurangan dengan efektivitas sistem pengendalian sebagai variabel pemoderasi. Penelitian ini dilakukan di perbankan BUMN yang ada di kota Pekanbaru dengan sampel pegawai back office sebanyak 100 orang. Metode pengumpulan data adalah dengan menggunakan daftar kuesioner.Sedangkan metode analisis data dengan menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa gaya kepemimpinan, pengembangan mutu karyawan, dan budaya organisasi berpengaruh terhadap pencegahan kecurangan. kemudian efektivitas sistem pengendalian internal hanya memoderasi gaya kepemimpinan dan budaya organisasi terhadap pencegahan kecurangan. dengan demikian maka variabel efektivitas pengendalian internal tidak dapat memoderasi pengembangan mutu karyawan terhadap pencegahan kecurangan.
TEKNIK AUDIT INVESTIGATIF, PENGALAMAN DAN PROFESIONALISME AUDITOR PADA PENGUNGKAPAN KECURANGAN : KECERDASAN SPIRITUAL SEBAGAI PEMODERASI Dinda Larasati; Andreas Andreas; Rofika Rofika
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.055 KB) | DOI: 10.31258/jc.1.1.150-169

Abstract

This study aims to determine the effect of investigative audit techniques, auditor experience and auditor professionalism on the disclosure of fraud with spiritual intelligence as a moderating variable. The data used in this study are primary data with a questionnaire as an instrument. The number of samples in this study were 60 respondents. Hypothesis testing in this study was carried out using the statistical test t. Data analysis techniques used in this study are multiple linear regression analysis and moderation regression analysis using the Statistical Product and Service Solution (SPSS) data processing software version 17.0 for windowS. The results of this study indicate that investigative audit techniques have a significant effect on disclosure of fraud. While the auditor's experience and auditor professionalism have no effect on disclosure of fraud. Moderate regression analysis shows that spiritual intelligence can moderate investigative audit techniques, auditor experience and auditor professionalism on disclosure of fraud
THE EFFECT OF COMPETENCE AND UTILIZATION OF INFORMATION TECHNOLOGY ON TAX AUDITOR PERFORMANCE WITH MOTIVATION AS VARIABLE OF MODERATION Soraya Khairani; Vince Ratnawati; Andreas Andreas
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.11-18

Abstract

This study has several objectives, first to analyze the effect of competence and utilization of information technology on the performance of tax auditors. Second, analyze the influence of  competence and utilization of information technology of tax auditors which is moderated by motivation. The population of this research are 166 tax auditors in the Riau Directorate General Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data.  Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8  program.  The  results  of  the  study  prove  that  competence  and  utilization  of information technology has significantly affect to performance of the tax auditors. The last,  motivation  moderates  the  effect  of  competence  and  utilization  of  information technology to the performance of tax auditors. 
THE EFFECT OF JOB STRESS AND WORK ENVIRONMENT ON TAX AUDITOR PERFORMANCE: MOTIVATION AS A VARIABLE OF MEDIATION Welly Saputri Wijaya; Vince Ratnawati; Andreas Andreas
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.1-10

Abstract

This study has several objectives, first to analyze the effect of job stress, work environment and motivation on the performance of tax auditors. Second, analyze the effect of job stress, work environment on the motivation. Third, to analyze the effect of job stress and work environment on the performance of tax auditors after being mediated by motivation. Motivation is expected to have an influence on the performance of tax auditors. The population of this research are 166 tax auditors in the Riau General Directorate Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that job stress does not affect the performance of the tax auditors. Work environment and motivation positively and significantly affect the performance of tax auditors. Job stress and work environment significantly affect the motivation. The last, that motivation does mediate the relationship between job stress and work environment to the performance of tax auditors.
PENGARUH GROWTH, LEVERAGE, RESTATEMENT, UKURAN KAP TERHADAP AUDITOR SWITCHING Hafiz Tri Zuriansyah; Andreas Andreas; Poppy Nurmayanti
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 2 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i2.1476

Abstract

ABSTRACTThis study aims to examine and analyze the effect of growth, leverage, restatement, and size of KAP on auditorswitching. The research population is manufacturing companies listed on the Indonesia Stock Exchange from2017 to 2019, totaling 74 companies with 222 samples. The sampling technique used purposive sampling methodby taking samples that have been determined based on certain criteria. Data analysis was performed using alogistic regression model with the help of SPSS version 21 software. The results of this study indicate that growthwith a significance value of 0.242 (>0.05) and leverage with a significance value of 0.613 (>0.05) has no effecton auditor switching. Meanwhile, Restatement with a significance value of 0.000 (<0.05) and the size of KAP witha significance value of 0.029 (<0.05) have an effect on auditor switching. The results of this study also indicatethat company complexity and political connections have an influence on auditor switching.Keywords : Auditor switching; growth, leverage; restatement; KAP size ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh growth, leverage, restatement, dan ukuran KAPterhadap auditor switching. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia periode 2017 s/d 2019, berjumlah 74 perusahaan dengan 222 sampel. Teknik pengambilan sampelmenggunakan metode purposive sampling dengan mengambil sampel yang telah ditentukan berdasarkan kriteriatertentu. Analisis data dilakukan dengan model regresi logistik dengan bantuan perangkat lunak SPSS versi 21.Hasil penelitian ini menunjukkan bahwa growth dengan nilai signifikansi sebesar 0,242 (>0,05) dan leveragedengan nilai signifikansi sebesar 0,613 (>0,05) tidak berpengaruh terhadap auditor switching. SedangkanRestatement dengan nilai signifikansi sebesar 0,000 (<0,05) dan ukuran KAP dengan nilai signifikansi sebesar0,029 (<0,05) berpengaruh terhadap auditor switching. Hasil penelitian ini juga menunjukkan bahwa kompleksitasperusahaan dan koneksi politik memiliki pengaruh terhadap auditor switching.Kata kunci: Auditor switching; growth; leverage; restatement; ukuran KAP
Pengaruh Tata Kelola Internal Terhadap Kinerja BUMD Provinsi Riau Tica Darsa; Andreas Andreas; Kasman Arifin
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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Abstract

This research aimed to examine the effect of internal governance on company performance. With hope, good performance can improve the effectiveness and efficiency of the company so as to improve profitability and quality of local government owned enterprises.Data obtained through questionnaires filled out by the board of directors, audit committee, board of commissioner, managers and heads of divisions from local government-owned enterprises. There are 33 questionnaires that can be processed from 4 companies that participated in this research. The study used Structural Equation Model (SEM) and processed using SmartPLS version 2.0.From the test results of the four hypotheses showing that the entire hypothesis is accepted. They are The audit committee can affect the performance of the company; Internal audit can affect the performance of the company, Internal control can affect the performance of the company, and Internal governance can affect the performance of the company. Keywords: Internal governance, corporate performanc), and Partial Least Square (PLS)
Pendampingan Pelaporan Keuangan BUMDes Berbasis Web Enni Savitri; Andreas Andreas; Volta Diyanto
Journal of Community Engagement Research for Sustainability Vol. 2 No. 6 (2022): November
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/cers.2.6.268-277

Abstract

BUMDes is an instrument to take advantage of the local economy with various types of potential. Utilization of this potential is primarily aimed at improving the economic welfare of the villagers through the development of economic enterprises. It is necessary to maximize the role of BUMDes to increase Village Original Income. The purpose of the service activity is to provide assistance in using the BUMDes simkeu application at BUMDes Berkah Bersama in Indragiri Hulu Regency so that it can increase village original income, strengthen the village economy and the welfare of rural communities. The implementation of this service uses a technique of assisting the application of the BUMDes business unit management system on the Web. Discussion and hands-on practice regarding BUMDes governance. The result of this activity is the simkeuBUMDes application. With this application, the BUMDes admin or manager is very helpful in managing BUMDes finances such as recapitulation of BUMDes Financial usage reports, member lists, member savings.
Co-Authors Amir Hamzah Amir Hasan Dinda Larasati Elfira Rosa Enni Savitri Enni Savitri Hafiz Tri Zuriansyah Kasman Arifin M Rasuli Musfialdy Musfialdy Nasrizal Nasrizal Poppy Nurmayanti M Raja Resna Oktadini Rezca Setiawan rofika rofika Savina Swari Arizoni Sem Paulus Silalahi Soraya Khairani Syahrul Syahrul Tatang Ary Gumanti Tica Darsa Vera Nurjanah Vince Ratnawati Volta Diyanto Welly Saputri Wijaya