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Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah, Dan Sistem Pengendalian Intern (Internal Audit) Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Kuantan Singingi) Yensi, Desy Sefri; Hasan, Amir; Anisma, Yuneita
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 human resource competencies, implementation areas of financial accounting system and internal control system (internal audit) on the quality of financial reporting by local governments throughout the research object SKPD KuantanSingingi district numbering 26 on education. The sampling technique using simple random sampling. The method of data collection is by distributing questionnaires. Analysis using multiple regression. The results of this study it is concluded that the competency of human resources and the application of financial accounting systems area positively significant effect on the quality of financial reports while the variable region of the internal control (internal audit) does not affect the quality of local government financial reports. In this study the magnitude of the effect that the R2 of 0.448 or 44.8% indicated that the competency of human resources and the application of financial accounting system areas affecting the quality of financial reporting area of 44.8%, because in the world of government, every part of government must by right people, which has competence in accordance with the predetermined qualifications. So is the application of financial accounting system has an influence on the quality of the region's financial statements due to the implementation of local area financial accounting system is a medium that can support to produce reliable financial reports and are able to prepare and present the financial statements of qualified regional and meet government quality characteristics of financial statements predefined area. While by 55.2% influenced by other variables.Keywords: quality of financial reports, human resources competencies,implementation areas of financial accounting system and internal controlsystem (internal audit)
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2011-2014) Wulanda, Rhisa Dwi Putri; Hasan, Amir; Ilham, Elfi
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

Publication of Sustainability Report (SR) in Indonesia is still voluntary, but the interests and priorities of the companies to publish SR increases. This research aims to determine the effect of the characteristics of the company and corporate governance consists of activity analysis, size, audit committee, and board of directors on the publication of sustainability report in LQ45 companies listed in Indonesian Stock Exchange (IDX) in 2011-2014. The data used in this research were secondary data from companies’ financial data listed in Indonesian Stock Exchange. The sampling methods used was non-probability sampling, which is purposive sampling method. From the population of 78 companies listed in the index of LQ45 during 2011-2014, they were counted 12 companies that fill up the criterias. The hypothesis tested by using logistic regression analysis. The results of the hypothesis test showed that activity analysis, size, and board of directors are having significant effects on the publication of sustainability report with 0.01, 0.03 and 0.04 significance. While the audit committee has no significant effect with 0.236 significance. The influence of the characteristics of the company and corporate governance is 65.5% while the remaining 34.5% is influenced by other variables.Keywords : sustainability report, inventory turnover, size, audit committe, board of directors.
PENGARUH PERSEPSI PENERAPAN PASAL 6 AYAT 1 HURUF a UU NO. 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK (SYARAT PENDIDIKAN) TERHADAP MOTIVASI, OPTIMISME DAN PERENCANAAN KARIR MAHASISWA JURUSAN AKUNTANSI Ertanto, Veven; Hasan, Amir; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to axamine the effect of the perception of article 6 paragraph 1 letter of a Act No.5 of 2011 about public accounting (education requirements) on motivation, optimism and career planning accounting majors to be professional public accountan in the future. This research took a Population from accountancy student, Economic Faculty from Riau University, State Islamic University of Sultan Syarif Kasim, and Lancang Kuning University 2009-2012. Meanwhile the sample in this study were accounting students with criteria that was still active as a students, has received a course of audit concentration and heard of a Public Accounting Act No.5 of 2011, so that the number of accounting students who fit these criteria above totals 300 respondents. Samples based on the quota method sampling. Data of this research is then processed using simple regression linear method, over statistics Application SPSS 17. The results of this study indicated that the application of article 6 paragraph 1 letter of a Act No.5 of 2011 about public accounting (education requirements) significantly effect the motivation and career planning student accounting. Whereas application of article 6 paragraph 1 letter of a Public Accounting Act No.5 of 2011 no effect significantly to optimism student accounting. These results explain that the regulation of public accountants effect on student motivation by 71,2%, optimism by 19,2% and career planning by 67,4% while the rest is influenced by other factors.Keywords: Motivation, Optimism, Career Planning, Public Accounting Act
PENGARUH TEKANAN KETAATAN, PENGETAHUAN DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERATING (Studi Empiris pada KAP Pekanbaru, Padang dan Medan) Ayudia, Saydella; Hasan, Amir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to examine the effect of obedience pressure, knowledge and experience of the auditor to audit judgment which is moderating by task complexity on the auditors who work in KAP Pekanbaru, Padang and Medan. This study used primary data by distributing questionnaires of 120 exemplar to the auditor who works at KAP Pekanbaru, Padang and Medan. Of these, questionnaires received back is 73 exemplar (60.8%). The questionnaire is not returned as much as 47 exemplar (39.2%) due to the existing questionnaires returned by respondents, so that questionnaires returned and can be processed is 73 exemplar 60.8%). Data collected were analyzed using multiple regression analysis and regression analysis with moderating variables. The results provide evidence that stress obedience, knowledge and experience of the auditor's effect on audit judgment at a significance level (α) of 5%. On the other hand, the complexity of the task to strengthen the influence of knowledge on audit judgment at a significance level (α) of 5%. However, the task complexity actually weaken the influence of pressure observance of audit judgment and weaken the effect of the experience of the auditors on audit judgment at a significance level (α) of 5%.Keywords: Obedience pressure, Knowledge, Experience Auditor, Audit Judgment and Task Complexity.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DALAM LAPORAN TAHUNAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2011-2013 Rani, Resi Prima; Hasan, Amir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of the characteristics of the company to the amount of social responsibility disclosure in the annual report of the company. Disclosure of social responsibility include the environment, energy, safety and health of workers, etc. concerning labor, product, community involvement, and the public. Observation of previous studies showed inconsistencies and generate diversity of results. This study uses four independent variables. These variables are firm size (size), profitability, board size, and the latter is leverage. The sample used in this study was obtained by using purposive sampling method. Its population is 32 Mining Company listed on the Indonesia Stock Exchange (BEI). After deducting the criteria then acquired 29 Company as a sample. Techniques used in the test of the hypothesis of this study is multiple regression analysis with SPSS. Results from this study indicate that company size (size) and the board size is not a significant influence on the disclosure of corporate social responsibility. While profitability and leverage shows significant effects on the disclosure of social responsibility.Keywords: responsibility, company size, profitability, board size, and leverage.
PENGARUH PENGALAMAN AUDITOR, KOMITMEN PROFESIONAL, TEKANAN KETAATAN DAN NILAI ETIKA ORGANISASI TERHADAP PERSEPSI PERTIMBANGAN ETIS (Studi Empiris Pada Kantor BPKP – RI Perwakilan Provinsi Riau) Sary, Desy Ratna; Hasan, Amir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the impact of the experience of auditors, professional commitment, obedience pressure, and ethical values of the perception of ethical considerations organizations using multiple regression analysis.The aim of this study is the Financial and Development Supervisory Agency Representative Riau Province. This research is a survey method. Respondents in this study is the auditor BPKP-RI Representative Riau Province. The number of samples was 82 auditors. There are five variables in this study consisted of four independent variables namely the auditor's experience, professional commitment, obedience pressure, and ethical values of the organization, and the dependent variable is the perception of ethical considerations. According to the research results, it can be concluded that professional commitment, obedience pressure and the value of the organization's ethics significantly affect the perception of ethical considerations, while the auditor's experience did not significantly affect the perception of ethical considerations. The coefficient of determination indicates that the auditor's experience, professional commitment, obedience pressure, and ethical values of the organization affect the dependent variable (the perception of ethical considerations) of 45.4%, while 54.6% is influenced by others factors.Keywords: auditor's experience, professional commitment, obedience pressure, ethical values of the organization's and perception of ethical consideration.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN JOBRELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada SKPD Kabupaten Bengkalis) Saputra, Riki; Hasan, Amir; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The present study aims to examine the budgetary participation and managerial performance relationship on . It also attempts to examine whether organization commitment and Job-Relevant Information mediate the budgetary participation and managerial performance relationship. To collect data of this study, survey questionnaires are used. From 68questionnaires were given to managers in a public sector organization,  questionnaires with complete answers were 53 questionnaires (77,9%). A path  analysis was utilized to examine the direct and indirect effects of budgetary participation on managerial performance. The analysis results indicate that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary  participation also directly affects organization commitment and Job-Relevant Information. But budgetary participation did not indirectly affect managerial performance via the intervening variables of organization commitment and Job-Relevant Information.   Keywords: budgetary participation, managerial performance, organization commitment, and Job-Relevant Information.
Pengaruh Independensi, Kompetensi dan Skeptisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan dengan Pelatihan Audit Kecurangan sebagai Variabel Moderasi Julio Herdi Peuranda; Amir Hasan; Alfiati Silfi
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

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Abstract

This study aims to prove effect of independence, competence and professional skepticism on the auditor’s ability to detect fraud with fraud audit training as a moderating variable. This study on the inspectorate in Riau Province and the survey research using census method, whereas the spreading technique using a questionnaire distributed to inspectors of the Inspectorate, population in this study is the auditor who works at the office inspectorate, 88 questionnaires distributed, a total of 76 questionnaires were returned. Data was analyzed using multiple linear regression testing and MRA. The results of this study indicated that Competence and Professional Skepticism have an effect toward the auditor’s ability to detect Fraud, while Independence didn’t have an effect toward the auditor’s ability to detect fraud. Fraud Audit Training also proved incapable of effect relations on Independence and Competence toward the auditor’s ability to detect fraud, while fraud audit training proved capable of effecting relations on Professional Skepticism toward the auditor’s ability to detect fraud.
PENGARUH TEKNOLOGI INFORMASI, KEAHLIAN KOMPUTER, FORMALISASI PENGEMBANGAN SISTEM INFORMASI, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP SISTEM INFORMASI AKUNTANSI (Studi Empiris pada Rumah Sakit Swasta yang Terdaftar di Dinas Kesehatan Kota Pekanbaru) Syaradila R., Irma; Hasan, Amir; Elfi Ilham, Elfi Ilham
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 aims to determine the influence of information technology, computer expertise, formalization of information system development, and top management support on Accounting Information System (AIS). This research uses Private Hospitals in Pekanbaru as objects in 2017.The methods used in this research was multiple linear regression. The sampling methods used was total sampling which counted 16 private hospitals that listed in department of health in Pekanbaru and using information technology on implementation of the accounting process. For the unit of analysis in this research is financial staff, services staff, income staff, and purchases staff that using Accounting Information System (AIS) on Accounting process. So this research uses 64 people as the respondents. The results of the hypothesis test showed that information technology, computer expertise, formalization of information system development, and top management support have effect on Accounting Information System (AIS) with 0.000, 0.000, 0.026, 0.000 significance.Keywords : Information Technology, Computer Expertise, Formalization Of Information System Development, Top Management Support, Accounting Information System (AIS).
PENGARUH MASA PERIKATAN AUDIT, SPESIALISASI INDUSTRI KAP, REPUTASI KAP DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2011-2014) Pertiwi, Nastia Putri; Hasan, Amir
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aimed to determine effect of period audit engagements, industryspecialization accounting firm, accounting firms reputation and the audit committeeon audit quality. This study uses three control variables, namely leverage, LOSS andcash flow from operations. The data used in this research is secondary data derivedfrom the financial statements of companies listed on the Indonesia Stock Exchangein 2011-2014. By using purposive sampling, this study got 92 sample companies.The data analysis method used in this research is multiple linear regression. Theresults showed period audit engagements and industry specialization accountingfirm has no effect on audit quality, while the reputation of accounting firm and theaudit committee kualtitas affect the audit. Of the three control variables used in thisstudy, only a leverage effect on audit quality, while LOSS and cash flow fromoperation has no effect.Keywords: Period of the audit engagement, industrial specialties accounting firm,accounting firms reputation, the audit committee and audit quality.
Co-Authors ', AL Azhar A ', Al Azhar A. A.A. Ketut Agung Cahyawan W Aisah Fachrunisa Al Azhar A Al Azhar A ' Al Azhar A. ' Al Azhar Ali Alex Sentami Putra Alfiati Silfi Analdo, Try Putera Analdo Try Putera Analdo Andreas Andreas Andreas Andreas Andri Andri Arwinda Kurnia Aswad, Hijratul Aulia Rahmi Azhari ' Azhari Sofyan AZWAN, VIRA Bella Mardhatillah Sani Boby Arona Putra, Boby Arona Desy Ratna Sary, Desy Ratna Desy Sefri Yensi Devi Safitri Dirangga Madali Diva Dwi Andani Elfi Ilham Elfi Ilham, Elfi Ilham Elisabeth Veronika Sipahutar Enawan, Hanny Enni Savitri Erin Juniati Errin Yani Wijaya Fajar, Aulia Gideon Saputra Gusnardi, Gusnardi Gusnardi, Gusnardi Gusnita, Jumeilia Hafiza Hafiza Hafzan Fikrian Hardi Hardi Hardi Hardi, Hardi Hariadi Yasni, Hariadi Hendri Irdanil Imelga Helen Indra, Mhd. Ricky Julio Herdi Peuranda Julita Julita Kasman Arifin Kharisma Rianto Laurensia Br Tarigan, Laurensia Br Mariadi Mariadi, Mariadi Mega Diana Sari Miftakhul Hidayah Muhammad Rasuli Muhammad Subhan Muslimah, Kamalia Nastia Putri Pertiwi Novita Indrawati Nur Azlina Nurhasanah, Dinna Nurul Ardiani Pirmansyah Pirmansyah Pratama, Muhammad Yogi Putri, Devi Diana Rafika Ludmilla Rahmat Syahputra Tarigan Raisa Kirana, Raisa Ramadhan, Rian Rahmat Ramashar, Wira Rasuli, M. Rasuli, Rasuli Reida wulan hudany, Reida wulan Resi Prima Rani, Resi Prima Ria Febriana Richa Senjari, Richa Riki Saputra, Riki Rio Safriadi Riska Natariasari Sartika Simanjuntak Saydella Ayudia, Saydella Sem Paulus Suci Izdihar Supriyanto Supriyanto Suryati Nur’aini Susanti, Mulyani Syaputra, Tirtha Syaradila R., Irma Teddy Chandra Veven Ertanto, Veven Vina Kurniaty Vince Ratnawati Vivi Aurora Mezal Volta Diyanto Volta Diyanto Widyastuti, Radilla Wira Ramashar Wulanda, Rhisa Dwi Putri Yanuriza, Yanuriza Yesi Mutia Basri Yudith Pius Stevan Kaunang Yulia Efni Yulia Yulia Yuneita Anisma Yusralaini ' Yustiarti, Fenny Zubir Zubir