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

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PENGARUH MORALITAS INDIVIDU, ASIMETRI INFORMASI, EFEKTIVITAS PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi pada BUMD Provinsi Riau) Tarigan, Laurensia Br; Hasan, Amir; Silfi, Alfiati
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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Abstract

This research was conducted examine the the effect of individual morality,information asymmetry, Effectiveness of Internal Control and compliance to accounting rules on the tendency of accounting fraud in BUMD Riau. Collecting data using guesionnaires. Data of this research obtained from head and staf accounting. Of the 70 guesionnaires distributed, the number of returnees is 66 guesionnaires and a guesionnaire that can be processed a number of 64 guesionnaires. Data were analyzed by using multiple regression (multiple regression) with the help computer program SPPS versi 18.0. The result showed that the Individual Morality,Information Asymmetry, Effectiveness of Internal Control And Compliance To Accounting Rules influence on the fraud tendency of accounting.Keywords:morality, information asymmetry, effectiveness of internal control, compliance to accounting rule and fraud
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN, DAN DESENTRALISASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SKPD BENGKALIS) Putra, Boby Arona; Hasan, Amir; Yasni, Hariadi
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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The purpose ofthis study was toobserve the effect ofbudget goal clarity, accounting controls, reporting systems, and decentralization on performance accountability ofgovernment agencies. The sample inthis study wasthe head of the finance department dina and work units. Methods of data analysis using multiple linear regression. Based on the research results, obtained t value variable budget goal clarity at 2.482 and 0.018 significance. Thus, the t (2.482) > t table (2.024) and significance (0.018) < 0.05. It means that the budget goal clarity affect the performance accountability of government agencies. Then obtained t value accounting control variables at 0.423 and 0.675 significance. Thus, the t (0.423) < t table (2.024) and significance (0.675) > 0.05. Meaning that accounting control does not affect the performance accountability of government agencies. Subsequently obtained t value of 2.119 reporting system variables and significance of 0.041. Thus, the t (2.119) > t table (2.024) and significance (0.041) < 0.05. It means reporting system affect the performance accountability of government agencies. And obtained the decentralization variable t value of 2.563 and 0.014 significance. Thus, the t (2.563) > t table (2.024) and significance (0.014) < 0.05. That is decentralization affect the performance accountability of government agencies. The percentage of the effect of budget goal clarity, accounting controls, reporting systems, and decentralization on accountability for performance by 66,1%.Keywords: Budgeting, Controlling, Accounting, Decentralization And Performance
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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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.
ENGARUH BESARAN KAP, FINANCIAL DISTRESS, AUDIT TENURE DISCLOSURE, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI SEKTOR MANUFAKTUR BURSA EFEK INDONESIA PERIODE 2012-2015) Analdo, Try Putera Analdo Try Putera Analdo; 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

The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain company going concern. Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company’s ability to continue functioning as a business entity. In this study, we attempt empirically to investigate the relationship between KAP Size, Financial Disstress, Audit Tenure, Disclosure, Prior Year Audit Opinion on receiving a going concern audit opinion of a company. The samples are selected by purposive sampling method. All manufacturing sector company listed in Indonesia stock Exchange that had going concern such as capital had decreased significantly, asset had decreased significantly, net profit was negative from 2012-2015 are used as the population. Logistic Regression is used to test the hypothesis. From the results, indicate that Financial Disstress, Disclosure, and Prior Year Audit Opinion is significantly affect on receiving of going concern audit opinion. While the others (Audit Tenure and KAP Size) are not significantly affect on receiving of going concern audit opinion of a company.Keywords : KAP size, financial disstress, audit tenure, disclosure, prior year audit opinion, going concern, manufacture
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD PADA SATUAN KERJA PERANGKAT DAERAH KOTA PEKANBARU Indra, Mhd. Ricky; Hasan, Amir; ', Al Azhar A.
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 study aims to determine and analyze the effect of enforcement, the effectiveness of internal control, information asymmetry, distributive justice, procedural justice, organizational commitment and ethical culture of the tendency of fraud (fraud) At the Regional Work Units Pekanbaru. The population covers all aspects related to the preparation of financial statements in government agencies located in the city of Pekanbaru. The population in this study consisted of all SKPD contained in Pekanbaru city as much as 32 SKPD. Each SKPD will be spread as much as 3 questionnaire consisted of Chief SKPD, Head of Finance and Head of the planning of each SKPD contained in Pekanbaru, bringing the total respondents were 96 respondents, but the number of returnees and deserves to be tested as many as 52 respondents. Further analysis of data using multiple regression analysis through SPSS 17.0 software msi. It can be concluded that the enforcement of legislation, the effectiveness of internal control, information asymmetry, distributive justice, organizational commitment and ethical culture of the organization significant effect on the tendency of fraud (fraud) At the Regional Work Units Pekanbaru. While no effect was Procedural Justice against the trend of fraud (fraud) At the Regional Work Units Pekanbaru.Keywords: Factors Affecting Financial Statement 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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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 PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI BUDGET EMPHASIS, KECUKUPAN ANGGARAN DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) Enawan, Hanny; Hasan, Amir; Silfi, Alfiati
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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This reserch aims to examinethe effects of budget participation on managerial performance through budget emphasis, the adequacy of the budget and the perception of innovation as an intervening variablein SKPD Kampar Regency. This study uses primary data. Sample selection technique used is purposive sampling. Nine fields contained in twenty five SKPD that meet the sample criteria has been selected. The analytical method is multiple linear regression using SPSS version 17. The result shows thatbudget emphasis, the adequacy of the budget and the perception of innovation as an intervening variablehave a significant influence on budget participation on managerial performance.Keywords: budget emphasis, the adequacy of the budget, the perception of innovation and budget participation.
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN SESNSITIVITAS ETIKA PROFESI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING Susanti, Mulyani; Hasan, Amir; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study the influence of role conflict, role ambiguity, sensitivity of profesional ethics to auditors performance with emotional quotient as moderating variabele. Respondents in this study are the auditors who work in public accounting firm in Pekanbaru, Padang, Batam. The number of auditors that were visited in this study were 95 respondents. The method of sample is by using Quota sampling method.while the data processing methods used by researcher are the multiple regresion and moderating regression analysis. The result shows that: 1) Role conflict influence significanly to auditors performance, whith significanly value 0.000 < 0.05. 2) role ambiguty influence negatively and significanly to auditors performace, with significanly value 0.627 > 0.05. 3) sensitivity of professional ethics influence significanly to auditors performance, with significanly value 0.627 > 0.05. emotional quotient is a moderating variable between influence of role conflict, sensitivity of professional ethics to auditors performance but cannot be moderating between role ambiguity to auditors performance. While the coefficient of determination (R2) shows all the independent variable used in this study contributed 79.1% to the dependent variable while 20.9% were explaining other independent variable that are not obseved in this study.Keywords : Role, Sensitivity, Emotional and Auditors Performance.
PENGARUH TIME BUDGET PRESSURE, KOMPETENSI, INDEPENDENSI, DAN INTEGRITAS TERHADAP KUALIAS AUDIT DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK KOTA PEKANBARU DAN PADANG) Nurhasanah, Dinna; Hasan, Amir; Savitri, Enni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This research was conducted with the aim to know the influence of Time BudgetPressure, Competence, Independence, and Integrity to Quality Audit. Then to findout whether Emotional Intelligence can moderate the relationship between TimeBudget Pressure, Competence, Independence, and Integrity to Quality Audit. Thisresearch was conducted at Public Accountant Office of Pekanbaru and Padang with45 samples. The method of data collection is to use the questionnaire list. While themethod of data analysis using multiple analysis and Moderated Regression Analysis(MRA) using tools SPSS version 21. The results showed that Time BudgetPressure, Competence, and Independence have a significant effect on audit quality.Integrity has no significant effect on audit quality. Then Emotional Intelligence canstrengthen the relationship between Competence, Independence, and Integrity withQuality Audit. But Emotional Intelligence can not strengthen the relationship of TimeBudget Pressure with Quality Audit.
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN KELEBIHAN PERAN TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI PEMODERASI (STUDI EMPIRIS PADA KAP DI PEKANBARU, PADANG DAN MEDAN) Yustiarti, Fenny; Hasan, Amir
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aimed to determine the ability of emotional quotient to moderate the influence of role conflict, role ambiguity and role overload on the auditor performance. Auditors when carrying out field work assignments, doing boundary spanning activity (BSA). Individuals who are at the boundary spanning are potentially experiencing role stress. There are three types of role stress those are role conflict, role ambiguity and role overload. Role conflict, role ambiguity, and role overload would cause stress so that it will degrade performance. An auditors ability to manage emotions is one thing that should be a major concern for the auditor since become one of the key to get out of the pressure so that the auditor can improve the performance. The population in this study were all auditors in a Public Accounting Firm of pekanbaru, medan and padang. The sample was selected using purposive sampling and the hypotheses were tested with moderated regression analysis (MRA). The results show that emotional quotient is able to moderate the influence of role conflict, role ambiguity, and role overload on the auditor performance.
Co-Authors ', AL Azhar A ', Al Azhar A. Aisah Fachrunisa Al Azhar A Al Azhar A &#039; Al Azhar A. &#039; 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 &#039; 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 &#039; Yustiarti, Fenny Zubir Zubir