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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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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.

Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini dan Perencanaan Pajak dalam Mendeteksi Manajemen Laba Aulia Rahmi; Amir Hasan; Andreas Andreas
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aimed to determine the influence of deferred tax expense, current tax, and tax planning on earnings management. Independent variables used in this study are deferred tax expense, current tax, and tax planning while the dependent variable in this study is earnings management are measured using discretionary accrual (DA). Populations used in this study is manufacture sector industries and consumption companies listed on IDX 2012- 2016, where the total sample used is 34 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 170 (34x5). Data analysis conducted with Binary logistic regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the wall test showed that the independent variables tax planning which has a significant influence on earnings management, while the deferred tax expense and current tax variables did not significantly affect the earnings management.

Pengaruh Perputaran Modal Kerja Struktur Modal, Umur Perusahaan, Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Automotive And Allied Product Di Bursa Efek Jakarta Yusralaini '; Amir Hasan; Imelga Helen
Jurnal Ekonomi Vol 17, No 03 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja,struktur modal, umur perusahaan, dan ukuran perusahaan terhadapprofitabilitas perusahaan Automotive and Allied Products yang terdaftar diBursa Efek Jakarta dengan tahun amatan 2003-2006 meng^nakan metodepurposive sampling. Penelitian ini menggunakan 18 perusahaan sebagaisampel. Data dianalisa menggunakan Multiple Linear Regression denganbantuan soft ware SPSS versi 12.00 dengan metode enter. Disamping itu Jugadilakukan uji normalitas data dan uji asumsi klasik Berdasarkan hasilpenelitian dapat disimpulkan bahwa perputaran modal kerja, struktur modal,umur perusahaan, dan ukuran perusahaan secara simultan berpengaruhsignifikan terhadap profitabilitas pada perusahaan Automotive and AlliedProducts di Bursa Efek Jakarta Hasil penelitian juga menurgukkan bahwa dariempat variabel yang diasumsikan berpengaruh terhadap profitabilitas, hanyadua variabel yang berpengaruh sigmfikan yaitu variabel struktur modal danukuran perusahaan. Sedangkan variabel perputaran modal kerja dan umurperusatuum tidak berpengaruh sigmfikan terhadap profitabilitas padaperusahaan Automotive and Allied Products di Bursa Efek Jakarta

PROFITABILITAS PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Andri Andri; Amir Hasan; Teddy Chandra
Jurnal Ekonomi Vol 23, No 3 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The Objective of this research are to analyze the Firm Size, CAR, NPL, NIM,BOPO, LDR and GWM with profitability (ROA). The Population of the researchare 20 banks that is listed at the Indonesia Stock Exchange and published per 31stDecember for year 2004-2008. Multiple Regression Analysis is used to determinerelationship and influence between dependent variable and independent variable.According to research result in 20 banks that listed at Indonesia Stock Exchangeperiod 2004-2008. It could be concluded that influence independent variable(Firm Size, CAR, NPL, NM, BOPO, LDR and GWM) with dependent variable(ROA). It indicated from value of Fobs is large than Ftable (Fobs = 53.361 > Ftable =2.11077) with probability (p) = 0.00000 is smaller than 0.05. The figure, inhypotesis nul is rejected meaning independent variable can gives simultant has aninfluence and significant with dependent variable.Determination coeficient (adjR2) value 78.7%, it means than an independent variable can give simultantcontribution to dependent variable about 78.7% on the otherhand 21.3% isinfluenced by another variable. A Partially (individual test) show that fiveindependent variable (firm size, Car, NPL, NIM, BOPO) have significant withdependent variable(ROA) because Tobs is large than Ttable and probability (p) issmaller than 0.05. Two independent variable (LDR and GWM) do not havesignificant influence with dependent variable (ROA) because Tobs is smaller thanTtable and probability (p) is large than 0.05

Pengaruh Independensi, Kompetensi dan Skeptisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan dengan Pelatihan Audit Kecurangan sebagai Variabel Moderasi Julio Herdi Peuranda; Amir Hasan; Alfiati Silfi
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to prove effect of independence, competence and professional skepticism on the auditor’s ability to detect fraud with fraud audit training as a moderating variable. This study on the inspectorate in Riau Province and the 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, 88 questionnaires distributed, a total of 76 questionnaires were returned. Data was analyzed using multiple linear regression testing and MRA. The results of this study indicated that Competence and Professional Skepticism have an effect toward the auditor’s ability to detect Fraud, while Independence didn’t have an effect toward the auditor’s ability to detect fraud. Fraud Audit Training also proved incapable of effect relations on Independence and Competence toward the auditor’s ability to detect fraud, while fraud audit training proved capable of effecting relations on Professional Skepticism toward the auditor’s ability to detect fraud.

Pengaruh Penerapan Akuntansi Forensik dan Kemampuan Auditor Investigatif dalam Pengungkapan Penipuan dengan Profesionalisme sebagai Moderator pada Badan Pemeriksa Keuangan Perwakilan Provinsi Riau Ria Febriana; Amir Hasan; Andreas Andreas
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to analyze the effect of the implementation of forensic accounting and the ability of investigative auditors to disclose fraud related to auditor professionalism. This research was conducted at the office of the Badan Pemeriksa Keuangan (BPK) RI representative of Riau Province. The sampling technique used in this study was a total sampling. Analysis of data using WarpPls 5.0 2018 software. The results of the study show that : 1) implementation of forensic accounting to significantly influence on fraud disclosure, 2) ability of investigative auditors to significantly influence on fraud disclosure, 3) professionalism doesn’t moderate the relationship between the implementation of forensic accounting and disclosure of fraud, 4) professionalism moderated the relationship of investigative auditor’s ability and fraud disclosure.

PENGARUH TIME BUDGET PRESSURE DAN AUDIT FEE TERHADAP INDEPENDENSI DAN DAMPAKNYA TERHADAP KUALITAS AUDIT KAP SUMATERA BAGIAN TENGAH (PEKANBARU, BATAM DAN PADANG) Nurul Ardiani; Amir Hasan; Hardi Hardi
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study was conducted to see the effect of time budget pressure and theindependence of the audit fee and the impact on audit quality. The object understudy is a Public Accounting Firm (KAP) Central Sumatera consisting ofPekanbaru, Batam and Padang.Testing is done with path analysis. Prior to the tests, conducted prior test dataquality (reliability and validity), test data normality and linearity test. Theseresults indicate that 1) Time budget pressure has no direct effect on audit quality,2) Audit fees have no direct influence on the quality of audit, 3) Independenceeffect on audit quality, 4) Time budget pressure effect on the independence, 5)Audit fees influential to independence, 6) Time budget pressure effect on auditquality, mediated by independence, 7) Audit fees affect the quality of the auditmediated by independence.

THE INFLUENCE OF TIME BUDGET PRESSURE, LOCUS OF CONTROL, AND ORGANIZATIONAL COMMITMENT TO AUDIT QUALITY AND BEHAVIOR OF DYSFUNCTIONAL AUDIT AS INTERVENING VARIABLE (EMPIRICAL STUDY ON AUDITOR BPKP REPRESENTATION OF RIAU PROVINCE) Rafika Ludmilla; Amir Hasan; Andreas Andreas
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the effect of time budget pressure, locus of control, and organizational commitment to audit quality and dysfunctional audit behavior as intervening variables at the auditor of Badan Pengawasan Keuangan dan Pembangunan Riau Province. Using path analysis, 70 auditors working at the Financial and Development Supervisory Board were the respondents in this study.The results show that time budget pressure and locus of control have positive effect on dysfunctional audit behavior and negatively affect audit quality. whereas organizational commitment has a negative effect on dysfunctional behavior of audit and positively influence to audit quality. the implications of this study may be an additional form of useful information as a consideration for the auditor.

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION (JRI) DAN PENGETAHUAN MANAJEMEN BIAYA SEBAGAI VARIABEL MODERATING ( STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI PEKANBARU ) Zubir Zubir; Amir Hasan; Yesi Mutia Basri
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini untuk menguji pengaruh partisipasi anggaran terhadap kinerjamanajerial dengan Job Relevant Information (JRI) dan pengetahuan manajemenbiaya sebagai variabel moderating pada perusahaan perbankan di Pekanbaru.Yang menjadi populasi dalam penelitian ini adalah para manajer level menengahyang ada di 38 bank yang memiliki cabang di Pekanbaru. Jenis data yangdigunakan data primer dengan cara mendistribusikan sebanyak 118 kuesionerkepada para manajer level menengah. Jumlah kuesioner yang kembali Sebanyak64 kuesioner (54%), kuesioner yang diolah dalam penelitian ini sebanyak 63kuesioner, karena 1 Kuesioner tidak memenuhi kriteria. Data dianalisis denganmenggunakan Regresi linier berganda. Dari hasil penelitian tersebutmenunjukkan bahwa : (1). Partisipasi anggaran secara signifikan berpengaruhpositif terhadap kinerja manajerial dengan tingkat signifikansi sebesar 0,000. (2).Job Relevant Information dapat memoderasi hubungan partisipasi anggaranterhadap kinerja manajerial dengan tingkat signifikansi 0,009. dan (3).Pengetahuan manajemen biaya dapat memoderasi hubungan partisipasianggaran terhadap kinerja manajerial dengan tingkat signifikansi 0,010.

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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