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

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FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN KEEFEKTIFAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Perkebunan Kelapa Sawit Swasta di Provinsi Riau) Aswad, Hijratul; Hasan, Amir; Indrawati, Novita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The puroposes of this study were obtained empirically about influences ofinformation asymmetry, adherence to the rules of accounting and compliancecompensation to the tendency of accounting fraud with the effectiveness of internalcontrol as a moderating variable. Empirical studies were conducted on private oilpalm plantation companies in Riau Province. The number of samples in this studywere 93 respondents selected based on non-probability sampling method with thedetermination of convenience sampling. In testing the hypothesis using Partial LeastSquare (PLS) analysis. The results of this study indicate that information asymmetryhas a positive effect on the tendency of accounting fraud. adherence to accountingrules and compliance compensation have a negative effect on the tendency ofaccounting fraud. While the effectiveness of internal controls moderates the positiveinfluence of information asymmetry and the negative influence of compensation onthe tendency of accounting fraud. But the effectiveness of internal control did notmoderate the negative influence of compliance to accounting rules on the tendencyto accounting fraud.
PENGARUH WORKING CAPITAL MANAGEMENT TERHADAP PROFITABILITAS PADA PERUSAHAAN DENGAN FIRM SIZE, OPERATING LEVERAGE, DAN CURRENT RATIO SEBAGAI VARIABEL KONTROL (Studi Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia) Ramadhan, Rian Rahmat; Hasan, Amir; Efni, Yulia
Jurnal Tepak Manajemen Bisnis Vol 9, No 2 (2017)
Publisher : Jurnal Tepak Manajemen Bisnis

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This study aims to determine the effect of DSO, DIO, DPO and CCC against mining companies in Bursa Efek Indonesia. The population of this research is all mining companies in Bursa Efek Indonesia. Sampling method using purposive sampling method. The research sample of 28 mining companies. Methods of data collection using literature and documentaries. Data analysis techniques using multiple linear regression with the help of software Eviews 9. The results DSO, DIO DPO, and CCC have a significant effect on the profitability of the Company. DPO has a positive effect on the profitability of mining companies.
ANALISIS PERBEDAAN ABNORMAL RETURN DAN VOLUME ERDAGANGAN SAHAM SEBELUM DAN SESUDAH JANUARY EFFECT PADA SAHAM INDEKS LQ 45 DI BURSA EFEK INDONESIA Subhan, Muhammad; Hasan, Amir; Wijaya, Errin Yani
Jurnal Tepak Manajemen Bisnis Vol 8, No 3 (2016)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

January is the month of the commencement of trading in every year, in this monthinvestors expect to get high returns from the previous year. In January the stock price islikely to increase from the previous month. This phenomenon by investors and capitalmarket analysts are called the January effect. Anomalies January effect can be used byinvestors in making decisions to buy, sell or retain stocks held.Factors that influence theJanuary effect are the selling pressure made by investors at the end of the year to reducetaxes (tax lost selling) and a Window Dressing, this is namely the selling of the stocks thathave performed poorly in the end year conducted by financial managers with the aim toreport the stock portfolio performance reporting at the end of the year will be look good atthe performance. Besides both cases increasing macro economic growth and optimism ofinvestors on government policies also affect the stock price increases earlier in theyear.This study examined differences Abnormal Return and Trading Volume Activitybefore and after the January Effect in LQ 45 stocks in the Indonesia Stock Exchangeperiod 2013 to 2015. This study uses event study analysis model. The method used is theWilcoxon test, a method to determine the difference in abnormal return and trading volumeof the stock before and after the January effect.Results of analysis Wilcoxon test with levelof significance (α), a 5% showed that the difference was significant abnormal returns in2013 and 2014, while the views of the Trading VolumeActivity significant differenceoccurred from 2013 to 2015.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJAPROFITABILITAS BANK PERKREDITAN RAKYAT KONVENSIONAL DIPROVINSI RIAU DENGAN EFISIENSI SEBAGAI FAKTOR PEMODERASIEL AZWAN, VIRA; HASAN, AMIR
Jurnal Tepak Manajemen Bisnis Vol 8, No 2 (2016)
Publisher : Jurnal Tepak Manajemen Bisnis

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This research analyze factors affecting the ability of conventional rural bank in RiauProvince in attaining profitability (Return On Asset) applying the efficiency asmoderating factor throughout the year 2010 to 2014. Factors that are taken into aconsideration for this research are Capital Adequacy Ratio (CAR), Loan to DepositRatio (LDR), and Non-Performing Loan (NPL)while Efficiency (BOPO) take on as amoderating variable. The purpose of this research is to identify the influence ofCapital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non PerformingLoan (NPL) towards Return on Asset (ROA) and to ascertain efficiency as amoderating variable. As the object of this research, 16 conventional rural banks inRiau Province were selected by Purposive Sampling method and the data wascollected throughout the year 2010 to 2014. In order to get the required information,data collection was performed through documentation. Technical data was analyzedby Moderated Regression Analysis (MRA), to define the influence of CAR, LDR, NPLtowards ROA with BOPO as a moderating factor. The outcome of the analysisshowed the financial ratio which are CAR and LDR lack of significant effect to ROA,while NPL carried negative significant effect to ROA, subsequently BOPO was notjustified as a moderating variable. Predictive ability of the three variables on ROAwas 16.9% as shown by the adjusted R-square of 0.169.
PENGARUH PERAN AUDITOR INTERNAL DAN PELAKSANAAN FUNGSI MANAJEMEN KEUANGAN DALAM PENGELOLAAN PENERIMAAN NEGARA BUKAN PAJAK TERHADAP KINERJA KEUANGAN UNIVERSITAS RIAU Mariadi, Mariadi; Hasan, Amir
Jurnal Tepak Manajemen Bisnis Vol 10, No 1 (2018)
Publisher : Jurnal Tepak Manajemen Bisnis

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The Influence Of The Role Of Internal Auditors And TheImplementation Of Financial Management Functions In The Management Of Non-Tax Revenue To The Financial Performance Of The University Of Riau. Financialperformance is the level of achievement of results of an activity within a government /non-government agency in relation to the use of funds in accordance with quantity andquality measured using the principles of efficiency and effectiveness. Universities as oneunit of government work units that provide services to the community havecharacteristics and properties different from the work unit of government in general Atthe University of Riau the implementation of financial management functions have longbeen implemented in the implementation has not been running as it should. Accordingto the evaluation result of Riau University governance system in the book of StrategicPlan 2014, Financial management has not fulfilled the principles of transparency andaccountability caused by still constrained by the current financial management system.The formulation of the problem in this research is whether there is influencesimultaneously the role of internal auditor and the function of financial management inthe management of non-tax revenue to the performance of Finance University of Riau.This research uses quantitative descriptive method. The nature of this research isdescriptive explanatory research with 63 respondents.The results showed that there is a significant influence between the role of internalauditors on the financial performance of the University of Riau and also there is asignificant influence between the variable implementation of financial managementfunctions to variable financial performance of the University of Riau. Simultaneouslythe role of internal auditors and the implementation of financial management functionsaffect the financial performance of the University of Riau in managing Non-Tax StateRevenue Management, with a very significant level of influence. Where from thedetermination koefisien R2 known that the discipline and supervision variables have aninfluence of 77.4% and the remaining 22.6% influenced by variables not examined inthis study.
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE OPERASI TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PERUSAHAAN SUBSEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016) Fajar, Aulia; Hasan, Amir; Gusnardi, Gusnardi
Jurnal Tepak Manajemen Bisnis Vol 10, No 4 (2018)
Publisher : Jurnal Tepak Manajemen Bisnis

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The main purpose of a company is to enhance the wealth of the ownerby maximizing firm’s value. But the failure to formulating a suitable strategyregarding the factors that affecting firm’s value often became the main cause thata company fail to maximizing it’s value. This research was conducted to analyzethe effect of profitability, firm’s size and operating leverage on firm’s value and todetermine wether capital structure is capable to mediate that effect. Thepopulation of this study are the plantation company that listed in Indonesia StockExchange (IDX), 10 samples was choosen with purposive sampling method. Thecriteria for the sampling method was that the company must be listed in IndonesiaStock Exchange during 2012-2016 period. Path analysis was used as the dataanalysis technique and SPSS as the data analysis software. The Researchconcluded that profitability and capital structure significantly affect firm’s value.Meanwhile, firm’s size and operating leverage had negative but insignificanteffect to firm’s value. Profitability and operating leverage showed negative andsignificant effect to capital structure. The mediating effect was shown by capitalstructure to the effect of profitability towards firm’s value but not for the effect offirm’s size and operating leverage for firm’s value.
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL DAN ARUS KAS TERHADAP NILAI PERUSAHAAN DENGAN DIVIDEN PAYOUT SEBAGAI VARIABEL MEDIASI (STUDY PADA PERUSAHAAN LQ45) Muslimah, Kamalia; Hasan, Amir; Savitri, Enni
Jurnal Tepak Manajemen Bisnis Vol 10, No 4 (2018)
Publisher : Jurnal Tepak Manajemen Bisnis

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This study aims to determine and analyze empirically the influence ofManagerial Ownership Structure and Free Cash Flow to Corporate Value. TheEffect of Payout Dividend on Corporate Value. the influence of Dividend Payoutis able to mediate the Managerial Ownership Structure of Corporate Values. Andthe influence of Dividend Payout is able to mediate Free Cash Flow againstCorporate Value. Population in this research is population in this research isPopulation selected in this research is company Company LQ45 at IndonesiaStock Exchange which exist in Bursa Efek Indonesia (BEI) as many as 27company. Data analysis using path analysis. The results of this study indicateManagerial Ownership Structure and Free cash flow significantly influence thevalue of the company. Deviden Pay Out Ratio has significant effect to companyvalue. Managerial Ownership Structure effect on firm value through Deviden PayOut Ratio. Free cash flow has an effect on company value through Deviden PayOut Ratio as intervening variable.
Regional Original Income Management Optimization in Improving Village Economic Development in Rambah Hilir District, Rokan Hulu Regency Hasan, Amir; Gusnardi, Gusnardi
Proceedings of the UR International Conference on Educational Sciences 2018: Proceedings of the 2nd UR International Conference on Educational Sciences
Publisher : Proceedings of the UR International Conference on Educational Sciences

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The purpose of this study is to analyze the optimization of local revenue management in improving the economy in the village. Based on the research objectives, this research is a type of Mixed Methods research. According to Creswell (2007) research using mixed methods is a research approach by combining qualitative and quantitative research. Data collection methods in this study were conducted with interviews, documentation and questionnaires. The data collected is qualitative data and numbers. Data analysis techniques are the process of simplifying data in a form that is easier to read and implement. Data analysis using multiple regression analysis method with hypothesis testing and descriptive analysis. The form of multiple regression equations is formulated in a regression equation about the management of regional original income abbreviated as PAD village to increase the village economy. The results of the study revealed that the management of village PAD carried out by the Village Government was in accordance with its management procedures. Increased rural economic development due to optimal management of the Village PAD, so that the welfare of the people in the village can increase.In general, the management of PAD Desa is in accordance with management in general, starting from planning, organizing, monitoring and accountability. Based on interviews conducted, the Village Government has always set a strategy to coordinate with all actors, especially managers and the Village Government and BPD. With good coordination and cooperation on the management of the Village PAD, the aim of improving the village economy can be done well.
FAKTOR - FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN (FRAUD) PADA PENGADAAN BARANG DAN JASA DI KABUPATEN PELALAWAN (Studi Empiris Pada Kabupaten Pelalawan) Gusnita, Jumeilia; Hasan, Amir; Rasuli, M.
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aims to examine the influence of factors such as Quality of Procurement of Goods / Services Committee, Procurement of Goods / Services Environment, Income of Procurement of Goods / Services Committee, Procurement of Goods and Services System and Procedure, Procurement of Goods / Services Ethics, to Fraud in Procurement of Goods / Services to Pelalawan Government Agencies and test whether there are differences in assessment between Respondents of Internal Agencies and BPKP Auditors.The results of the study indicate that both simultaneous / combined tests are carried out in whole / combined and separately, it is known that the Quality of Procurement Committees, Procurement Committee Procurement, Procurement System and Procedure, Procurement Ethics, and Procurement Environment simultaneously have a significant effect on fraud in the procurement of goods / services to Pelalawan Government Agencies. Lastly, the tests carried out as a whole / combined all variables have a positive effect on fraud in the process of procurement of goods / services. Whereas if the test is carried out separately, based on respondents from internal parties, all independent variables significantly influence the dependent variable. Referring to previous research research methods that use questionnaires still cannot explain the factors that influence fraud in the procurement of goods / services more "blurred". The real difference between the results of this study with previous research, confirms that the practice of fraud / fraud in each of the different scopes will produce different results.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, KEBIJAKAN DIVIDEN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) Pratama, Muhammad Yogi; Hasan, Amir; Diyanto, Volta
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 research aims to analyze and gets empirical prove of size of company, leverage, dividend policy, institutional ownership and managerial ownership on earnings management. The population in this research were manufacturing sector companies listed on the Indonesian Stock Exchange (IDX) year period from 2010 to 2013. Purposive sampling method is used to determine the sample, while the data processing methods used are multiple regression analysis by using SPSS version 17.0 as the software for processing data. With the sampling method, it is found samples as many as 80 companies that were used in this study. The results prove that size of company, dividend policy, institutional ownership, managerial ownership has no signicant effect on earnings management, this is indicated from its significance value more than 0.05. While leverage has a significant effect on earnings management significantly by 0.005.Keywords: Eearnings management, size of company, leverage, dividend policy and good corporate governance
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