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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

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada tahun 2013-2017) Putri, Devi Diana; Hasan, Amir; A, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study was aimed to examine the influence auditor reputation, debtdefault, disclosure, company size, and previous year’s audit opinion to theacceptance of going concern opinion.The population of this study are manufaturecompanies listed on the Indonesian Stock Exchange period 2013 – 2017. Thesamples of the study are all companies were selected by purposive samplingmethod. Based on the criteria, 49 companies were chosen as the samples of thisstudy. This study used logistic regression analysis was used to test whether theindependent variables affect the dependent variable. Data analysis for hypothesistest was done with Statistical Package for the Social Sciences (SPSS) ver. 24.Result of this study give evidence that the auditor reputation, debt default,company size and previous year's audit opinion had a significant effect on theaudit going concern opinion on manufacturing companies during the period 2013to 2017. While the disclosure do not significantly effect on the going concernopinion. Value of Negelkerke R Square is 0.795, which means that the variabilityof the dependent variable can be explained by the independent variable as 79,5%,while the remaining variables 20,5% is explained by the variability of othervariables outside the model study.Keywords : Auditor Reputation, Debt Default, Disclosure, Company Size,Previous year’s Opinion, and Going Concern

Pengaruh Kepemilikan Institusional dan Profitabilitas Terhadap Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Intervening Wira Ramashar; Amir Hasan
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aimed to analyze and explain: the influence of institutional ownership on firm value, the influence of institutional ownership on firm value through earnings management, the effect of profitability on firm value, the effect of profitability on firm value through management earnings, and the effect of earnings management on firm value. The study population was banking companies listed in the Indonesia Stock Exchange (BEI) in the period 2010 to 2014 with a total sample of 26 companies. Results of data analysis proves that : institutional ownership has no effect on firm value, institutional ownership positively affects the firm value to be mediated by earnings management, profitability negatively affect the firm value, profitability negatively affect the firm value to be mediated by earnings management and earnings management negatively affect the firm value. Key words : firm value, institutional ownership, profitability, and earnings management

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.

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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