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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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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 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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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 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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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.
PENGARUH TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN, KECAKAPAN MANAJERIAL DAN RISIKO LITIGASI TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI BEI) Kirana, Raisa; Hasan, Amir
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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The purpose of this study was to examine influence of the level of disclosure offinancial statements, managerial skills and litigation risk to earnings managementwith audit quality as moderating variables. Earnings management in this study wasmeasured by the Modified Jones Model. The data used in this research is secondarydata derived from the financial statements of companies listed on the IndonesiaStock Exchange in 2011 s.d 2014. By using purposive sampling, this study with 92samples. The data analysis method used was moderated regression analysis. Theresults showed that; 1) the level of disclosure of financial statements effect onearnings management, 2) skills of management effect on earnings management, 3)The risk of litigation has no effect on earnings management, 4) The level ofdisclosure of financial statements and audit quality effect on earnings management,5) Skills managerial quality audit had no effect on earnings management, and 5) therisk of litigation is not the quality of the audit effect on earnings management.Keywords: Level of financial statement disclosure, managerial skills, the risk oflitigation, audit quality
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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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
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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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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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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 EKSTENSIFIKASI PAJAK, KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK DAN SURAT PAKSA PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA SOLOK hudany, Reida wulan; Hasan, Amir; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to analyze the effect caused by the variable tax extension, tax compliance, tax audits, tax collection and tax forced letter with personal income tax revenue.This study use of probability sampling, while is a technique pliers provide equal opportunity for each element (member) of the population to be elected as members of the sample. Data collection techniques in this study is a form of literature study and documentation. While the data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows. From the results of the testing that has been done, partial regression test (t test) showed that tax entension and tax audits doest not affect on the variable personal income income tax revenue with significant value of 0,147 and 0,146. While tax compliance, tax collection and tax forced letter effect on the variable personal income tax revenue with signifikant value of 0,012, 0,037 and 0,035. The magnitude of the effect caused by Adjusted R2by four variables together against the dependent variable 44.9%, while the remaining 55.1% is influenced by other variables not examined in this study.Keywords : tax extension, tax compliance, tax audits, tax collection and tax forced letter
PENGARUH MOTIVASI, LINGKUNGAN KERJA DAN NILAI SOSIAL TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MEMILIH KARIR SEBAGAI AKUNTAN PUBLIK Senjari, Richa; Hasan, Amir; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of motivation, work environment and social values on accountant students interest for choosing the profession as a public accountant.The research was conducted by taking a sample of 95 people from the Faculty of Economics from Riau University, National Islamic University and Riau Islamic University, class of 2009 to 2011, sampling was based on a purposive sampling method. Data from this study are then processed using multiple regression analysis through SPSS 17 statistical applications.Results of this study indicate that the economic motivationssignificantly affect accountant students interest in career choice as a public accountant. While variable labor market motivation, work environment and social values do not significantly influence the selection of a career as public accountants by accounting students. Coefficient of determination (R2) in this study was 0.115. This suggests that the effect of the independent variable on the dependent 11.50% and the remaining 88.50% is influenced by other variables.Keywords: Economic Motivation, Labour Market Motivation, Work Environment, social values and interest.
Co-Authors ', AL Azhar A ', Al Azhar A. 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 Damayanti, Elok 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 Ferby Mutia Edwy 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 Jumavis Irvia Saputra Kamaliah Kamaliah Kasman Arifin Kharisma Rianto Laurensia Br Tarigan, Laurensia Br M. Rasuli Mariadi Mariadi, Mariadi Mega Diana Sari Miftakhul Hidayah Miftarahma Miftarahma Muhammad Rasuli Muhammad Subhan Muslimah, Kamalia Nastia Putri Pertiwi Nelda Pratiwi Novita Indrawati Nur Azlina Nurhasanah, Dinna Nurul Ardiani Pirmansyah Pirmansyah Pratama, Muhammad Yogi Putri, Devi Diana Rafika Ludmilla Rahma Purnami 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 Sahri Romadan Sartika Simanjuntak Saydella Ayudia, Saydella Sem Paulus Suci Izdihar Supriyanto Supriyanto Suryati Nur’aini Susanti, Mulyani Syaputra, Tirtha Syaradila R., Irma Teddy Chandra Tyara Miranda Veven Ertanto, Veven Vina Kurniaty Vince Ratnawati Vivi Aurora Mezal Volta Diyanto Volta Diyanto Wahyudi Wahab 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