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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Tepak Manajemen Bisnis Jurnal Akuntansi dan Ekonomika Proceedings of the 1st UR International Conference on Educational Sciences PEKBIS

Amir Hasan

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Author-ID : 277688

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Pengaruh Pengungkapan Kınerja Keuangan Pemerıntah, Temuan Pemeriksaan Badan Pemeriksa Keuangan terhadap Opini Audit dengan Tindak Lanjut Hasil Pemeriksaan sebagai Variabel Pemoderasi Syaputra, Tirtha; Hasan, Amir; Rasuli, Rasuli
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research aims to analyze the effect of Financial Performance, SPI Examination Findings, and Compliance with Legal Provisions on Audit Opinion. As well as to find out whether The Following Examination Results moderates the relationship of Financial Performance, Audit Findings on SPI, and Compliance with Legal Provisions on Audit Opinions. This research is a quantitative study using secondary data sourced from the BPK Examination Report (LHP) on Provincial, District/ City LKPD in Riau for years 2014-2017. The number of samples in this study were 52 LKPD from 13 LGs for 4 years. Data processing uses statistical methods of PLS- SEM with the help of WarpPLS 5.0 Software. In analyzing data to be performed is the Measurement Model test (outer model), and Evaluation of Structural Model (inner model). The results of the research revealed that the Internal Control System had significant negative effect on Audit Opinion, and the Following Examinations Results moderated the relationship of Non-compliance with Legal Provisions to Audit Opinion. Financial Performance and Non-compliance with Legal Provisions was not affect Audit Opinion, as well as the Following Examinations Results was not moderating the relationshiip between Financial Performance and Internal Control System to Audit Opinion.

Pengaruh Kompetensi, Independensi, Profesionalisme dan Tekanan Anggaran Waktu terhadap Kualitas Audit Aparat Inspektorat dengan Pengalaman sebagai Variabel Moderatıng Pirmansyah, Pirmansyah; Hasan, Amir; Andreas, Andreas
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to prove the influence of Competence, Independence, Professionalism and Time Budget Pressure Apparatus on the Audit Quality Inspectorate Apparatus with Experience as moderating variables. This type of research done on the inspectorate in Kampar. This study is a 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, a questionnaire distributed 44, a total of 39 questionnaires were returned. Data was analyzed using multiple linear regression testing and MRA. The value of the partial test or t test each independent variable on the dependent variable obtained results that the partial competence, professionalism and Time Budget Pressure effect on audit quality, while independence has no effect on audit quality. The experience also proved unable to affect the relationship of competence, independence, professionalism and budget pressure on audit quality. The results shows that which R2 of 0.571 where it explains that the percentage of donated influence of independent variables (Competence, Independence, Professionalism and Time Budget Pressure) on dependent variable (auditquality) of 57.1% while the remaining 42.9% influenced by other variables not included in this research.

PENGARUH KOMPETENSI, INDEPENDENSI, DAN PENGALAMAN TERHADAP KUALITAS AUDIT DENGAN DUE PROFESIONAL CARE SEBAGAI VARIABEL INTERVENING PADA INSPEKTORAT DI KABUPATEN SIAK DAN KUANTAN SINGINGI Yulia, Yulia; Hasan, Amir; Hardi, Hardi
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study was conducted to test empirically 1) Effect of competence, independence and experience of the due professional care, 2) Influence of competence, independence, experience and due professional care directly on audit quality 3) Effect of competence, independence, and experience on audit quality through professional due care as an intervening variable. Object under investigation is the Inspectorate in Siak And Singingi Kuantan.Tests conducted by the path analysis, using SPSS version 21. Prior to the tests, conducted prior testing data quality (reliability and validity), test data normality and linearity test. The results of this study indicate that 1) the competence, independence and experience, each has positive influence on professional due care. 2) competence, independence and experience, each of which has no direct influence on the quality of the audit, due professional care while the effect on audit quality. 3) Competence, independence and experience, each effect on audit quality through professional due care as an intervening variable.

Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini, dan Perencanaan Pajak dalam Mendeteksi Manajemen Laba Widyastuti, Radilla; Hasan, Amir; Rasuli, Muhammad
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The aim of this research is to predict and explain the effect of competency, accountability and independency on audit quality, moderated by due professional care and professional skepticism. The research sample is Auditors of Inspectorate which are located in Riau Province as much as 13 Inspectorates. The sampling technique used purposive approach. The data used primary data obtained from questionnaire, as a part of explanatory/confirmatory research. Data analysis method by using Partial Least Square (PLS), assisted by WarpPLS 6.0 application. Hypothesis testing is performed using the path coefficients to examine the effect of each independent variable on the dependent variable partially, and effect size to determine the effect of the moderate variable in the model. The results of this research indicate that only independence has a significant effect directly on audit quality. Due Professional Care is able to moderate the relationship between competence, independence and accountability to Audit quality. As another moderate variable, Professional Skepticism cannot be used because it is statistically identical to Due Professional Care. The coefficient determination of 56,4% shows the change in audit quality is explained by the determinant variables used in this study, while the other (43,6%) described by other variables

Pengaruh Perencanaan Anggaran, Pencatatan Administrasi, Sumberdaya Manusia, Komitmen Organisasi dan Lingkungan Birokrasi terhadap Penyerapan Anggaran PNBP Kegiatan Pengamanan Objek Vital pada Satker Jajaran Polda Riau Yanuriza, Yanuriza; Hasan, Amir; Rasuli, Muhammad
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.409-423

This study aims to look at the factors that affect the budget absorption of vital object security activities in Riau Regional Police Work Unit. The sampling method uses pruposive sampling and sample transmission using an error rate of 5%. The author conducts research based on data collection techniques through questionnaires. The analysis of the data that I use is the quantification of data through multiple linear regression analysis with t test, R2 and collecting data processed with the help of the SPSS 22.0 statistical program. From the results of the study conclusions were obtained as partial that five variables t (2,392; 3,109; 2,971; 2.038; and 1,106). With the results of the variables namely budget planning, administration records, human resources, organizational commitment influences budget absorption while the bureaucratic environment variable does not affect the absorption of the budget in the safeguard activities of vital objects in the Riau Police Regional Working Unit. In addition, it can be seen from the determination of the test where the R value of 0.819 and adjusted R2 of 0.624 or 62.4% of the independent variables affect the dependent variable and 37.6% is influenced by other variables

THE INFLUENCE OF THE TAX POLICIES, THE TAX REGULATIONS, THE TAX ADMINISTRATION AND THE TAX RATE AGAINST THE MANAGEMENT MOTIVATION OF THE COMPANIES WHO CONDUCT THE TAX PLANNING (EMPIRICAL STUDY ON TAXPAYER AGENCY AT KPP MADYA PEKANBARU) Rio Safriadi; Amir Hasan; Andreas Andreas
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research is conducted to examine whether the faktors of the tax policies, the tax regulations, the tax administration and the tax rate which take effect against the management motivation of the companies who conduct the tax planning. This research is conducted against the corporate tax payers who are registered in tax service office Madya Pekanbaru. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0.This research’s result reveals that there is a positive influence of the tax policies, the tax regulations, the tax administration and the tax rate varibles against the management motivation of the companies who conducted the tax planning

PENGARUH PENERAPAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE ( STUDI EMPIRIS PADA BPD SE-INDONESIA TAHUN 2009-2013 ) Suci Izdihar; Amir Hasan; Nur Azlina
Jurnal Ekonomi Vol 25, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menganalisis Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Dengan Dimoderasi Good Corporate Governance (Studi Empiris Pada Bpd Se-Indonesia Tahun 2009-2013). Variabel independen yang digunakan dalam penelitian ini adalah penerapan manajemen risiko yang diwakili oleh manajemen risiko kredit (NPL), manajemen risiko likuiditas (LDR), dan manajemen risiko operasional (BOPO), sedangkan variabel dependen yang digunakan dalam penelitian ini adalah kinerja keuangan Bank Pembangunan Daerah (ROA), dimoderasi oleh Good Corporate Governance yang terdiri dari ukuran dewan komisaris, komposisi dewan komisaris, frekuensi rapat, ukuran komite manajemen risiko dan ukuran komite audit. Sampel penelitian dalam penelitian ini terdiri dari 13 BPD yang terdaftar Se-indonesia pada periode penelitian 2009-2013 yang dipilih berdasarkan kriteria tertentu dengan menggunakan metode purposive sampling.Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan moderasi yang diolah dengan menggunakan bantuan software SPSS versi 19. Dari hasil penelitian yang dilakukan menunjukkan bahwa hanya penerapan manajemen risiko likuiditas (LDR) yang berpengaruh positif dan penerapan manajemen risiko Operasional (BOPO) yang berpengaruh negatif dan signifikan terhadap kinerja keuangan BPD (ROA), sementara penerapan manajemen risiko kredit meskipun memiliki pengaruh negatif terhadap variabel Return On Asset (ROA) dengan hasil koefisien regresi sebesar -0,091 tetapi tidak memiliki pengaruh yang signifikan terhadap variabel Return On Asset, sedangkan Good Corporate Governance yang terdiri dari ukuran dewan komisaris, komposisi dewan komisaris, frekuensi rapat, ukuran komite manajemen risiko dan ukuran komite audit.

PENGARUH INDEPENDENSI DAN KOMPETENSIINTERNAL AUDITOR TERHADAP PENGUNGKAPAN FRAUDPADA SISTEM INFORMASI AKUNTANSI DAN IMPLIKASINYA TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. PERKEBUNAN NUSANTARA V (PERSERO) PEKANBARU DAN PT. PERKEBUNAN NUSANTARA VI (PERSERO) JAMBI Hendri Irdanil; Amir Hasan; Kasman Arifin
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, independensiauditor internal, pengungkapan fraud pada sistem informasi akuntansi sertapenerapan GCG di dua BUMN perkebunan yaitu PTPN (Persero) V Pekanbarudan PTPN (Persero) VI Jambi. Variabel independen yaitu independensidiproksikan dengan lama menjadi auditor, kompetensi diproksikan denganpendidikan dan pengalaman, variabel intervening pengungkapan fraud padasistem informasi akuntansi diproksikan dan sedangkan variabel dependen GCGdiproksikan dengan prinsip-prinsip GCG yaitu transparansi, akuntabilitas,responsibilitas, independensi dan kewajaran. Penelitian ini menggunakan 32responden yang bekerja pada PTPN (Persero) V Pekanbaru dan PTPN (Persero)VI Jambi. Kemudian data dianalisis dengan menggunakan regresi linierberganda.Hasil penelitian menunjukkan bahwa independensi, kompetensi secara simultanmempunyai pengaruh positif terhadap pengungkapan fraud pada sistem informasiakuntansi dan penerapan GCG di perusahaan. Hal ini memberikan masukankepada pimpinan perusahaan dalam hal ini para direksi bahwa independensi dankompetensi auditor internal sangat dibutuhkan dalam pengungkapan fraud yangpada implikasinya adalah mendukung tingkat penerapan GCG diperusahaan.

ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI TINDAKAN KECURANGAN (STUDI EMPIRIS PADA PERUSAHAAN SWASTA PERKEBUNAN KELAPA SAWIT DI RIAU) Rahmat Syahputra Tarigan; Amir Hasan; Andreas Andreas
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research was conducted by using survey method to palm oil plantation office in Riau region. This study aims to determine empirical evidence of the influence of compensation, internal control, organizational commitment and the competence of employees against fraud. The population in this research is 76 palm oil plantation office in Riau region. The sample is 171 respondents. The type of data used is primary data with data collection method using questionnaire.Data analysis method used in this research is multiple regression (multiple regression) with the help of software SPSS Version 24 for windows. The results showed that the value of compensation suit regression coefficient of -0.696, internal control 0.804, organizational commitment 0.361, kompentensi 0.353 significant effect on fraud with significance 0.002, 0001, 0001 and 0.000 and alpha <0.05. Adjusted R square value is equal to 0.473 which means equal to 47.3% independent variable in this research able to influence the dependent variable, while the rest equal to 52.7% explained by other variables.

Evaluasi Proyek Pembangunan Kelapa Sawit Pola Kredit Koperasi Primer untuk Anggota (KKPA) PT. Padasa Enam Utama Bekerjasama dengan Petani Kemitraan Di Kabupaten Kampar Riau Supriyanto Supriyanto; Amir Hasan; Vince Ratnawati
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the general picture of farmers both corporate and non-partner partners, find out and analyze the attributes that are priorities for partner farmers in participating in the partnership program, find out the impact of the partnership implementation program on the progress of partner farmers and to find out and analyze the attributes performance attributes that must be improved. The research activity was carried out at PT PEU's plantation located in Koto Kampar Hulu Subdistrict, Kampar Regency, Riau Province. Data collection was carried out for 5 months starting from January to May 2017. The research method to be carried out was a survey method using data documentation. The sampling technique was divided into two, namely farmers who participated in the partnership program as many as 100 respondents and farmers who did not participate in the partnership program were 50 respondents. The data processing method is to use description analysis, thurstone analysis, sign test, gross margin, chi square, and quadrant analysis. Based on the results of the study it can be concluded that several suggestions are: (1). An important issue that must be considered is the issue of trust, which according to the results of research the trust of partner farmers to the company has been seen to fall, therefore the company is expected to grow the trust of partners where one of them is to seriously implement the agreement. (2) The company can provide an understanding and explanation to partner farmers that in the long run this program can have good prospects where farmers do not need to think about the cost of caring for the garden and it is easy to get good seeds, (3) Need to improve the system of recording FFB produced by farmers so that farmers can know the number of FFB produced accurately.

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

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