Amilin Amilin
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PENGARUH KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA AKUNTAN PUBLIK DENGAN ROLE STRESS SEBAGAI VARIABEL MODERATING Amilin Amilin; Rosita Dewi
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

        The purpose of this research is to analized the influence of organizational commitment to job satisfaction of public accountants with a role stress as moderating variabel. The samples of this research are 54 public accountants that worked at public accountants office which registered in Jakarta. The data were analized by multiple regression method with moderating variabel.        The result of this analysis of individual test show that role conflict is not moderated of relation by organizational commitment with job satisfaction. Also with role ambiguity which not moderated of relation by organizational commitment with job satis¬faction. The main practical implication of this research is that the public accountants organization must be attention to jobs expectation of their auditors. Because that is the factors that rising the organizational commitment and in the future it will be to give a high job satisfaction.Keywords: organizational commitment, role stress, role conflict, role ambiguity, job satisfaction.
Does Intellectual Capital and Islamic Corporate Governance Affect Financial Performance and Earning Management on Sharia Banking in Indonesia? Abdurrahman Hasan; Amilin Amilin; Indo Yama Nasaruddin
AFEBI Islamic Finance and Economic Review Vol 6, No 01 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v6i01.399

Abstract

This study aims to analyze the relationship between intellectual capital and Islamic corporate governance on financial performance and its impact on earning management behavior. This study uses the analysis method Generalize Least Square and Path Analysis in Islamic banking. The sampling technique used purposive sampling. The data obtained is secondary data based on financial reports for a period of 9 years in the period 2011-2019. The results showed that the role of intellectual capital and Islamic corporate governance can directly affect financial performance, and the role of intellectual capital and Islamic corporate governance cannot directly affect Earnings Management however must go through Financial Performance.
PENGARUH KONVERGENSI IFRS, PREDIKSI KEBANGKRUTAN, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP TIMELINES PERUSAHAAN TAMBANG Ariani Palupi; Suratno Suratno; Amilin Amilin
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 1 (2017): Vol 3, No 1 (2017)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.799 KB) | DOI: 10.34204/jiafe.v3i1.431

Abstract

ABSTRACT This study aims to investigate the effects of IFRS convergence, bankruptcy prediction, audit committee, independent commissioner, and quality audit on timelines. The samples used in this study are 25 mining companies listed on the Indonesia Stock Exchange Year 2012-2015 which obtained in accordance with certain criteria. This research uses secondary data which applied regression model of panel data (pooled data) using statistical tools Eviews. From the result of hypothesis tests by using panel data regression analysis, it can be concluded that: bankruptcy predictions and independent commissioner have a significant impact on timelines, while IFRS convergence, audit committee and audit quality has no significant effect on timelines. Keywords: Timelines, IFRS Convergence, Bankruptcy Prediction, Audit Committee, Independent Commissioner, Quality Audit
DAMPAK PENERAPAN GOOD UNIVERSITY GOVERNANCE TERHADAP KINERJA MANAJERIAL MELALUI IMPLEMENTASI ANGGARAN BERBASIS PARTISIPATIF Amilin Amilin
Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i3.1

Abstract

The purpose of this study to examine the impact of the implementation of Good University Governance Principles on managerial performance in the practice of participatory-based budget management. The units in UIN Syarif Hidayatullah Jakarta as the population of the study.Samples were selected from the units that perform a budget management. The number of respondents, 60 people who have a structural position in around UIN Syarif Hidayatullah Jakarta who served as: Vice-Chancellor, Vice Dean, Head of Departement, Bureau Chief, Head of Division, Chief of Section, Directorate of Internal Control System. Testing data using a Path Analysis Method. The results of the study are: First, the application of Good University Governance Principles at UIN Syarif Hidayatullah Jakarta influence onmanagerial performance; and Second, the practice of participatory-based budget managementat UIN Syarif Hidayatullah Jakarta have not been able to encourage the application of Good University Governance Principles in influencing managerial performance. The results of the study is important for university officials as a reference in a practice of participatory-based budget managementby applying Good University Governance principles to achieve the best performance.
THE IMPACT OF INFORMATION ABOUT CLIENT IN MODERATED THE EFFECT OF THE INVOLVEMENT OF PUBLIC ACCOUNTING FIRM HEAD AND THE EFFECT OF PROBLEM REPRESENTATIONS ON AUDIT PLANNING Amilin Amilin; Dennis Steven Erthanegara
Jurnal Akuntansi Vol. 17 No. 1 (2013): January 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i1.191

Abstract

This research examined the effect of executive involvement and problem representation toward audit planning using client’s information as moderating variable. The populations are managing partners, partners, and managers on the public accountant firm that located in DKI Jakarta. Purposive sampling used to take the samples. The sample was taken about 34 respondents which collected by using questionnaires. The analysis methods were consist of test quality data, descriptive statistic, classical assumption test, and hypotheses analysis used test of absolute difference value. The result of hypotheses analysis show that client information have not significantly impact on the influence of executive involvement and problem representation on audit planning.
Peran Integritas Personal sebagai Pemediasi pada Pengaruh Lingkungan Etika Organisasi, Kualitas Pengendalian Internal dan Keadilan Organisasi terhadap Terjadinya Fraud Gustanty Dian Fitria; Amilin Amilin
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.404 KB) | DOI: 10.35838/jrap.2014.001.01.9

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A B S T R A C T Fraud phenomenon occurs in many government institutions. Fraudulent practices in government accounting materially detrimental to the country. Therefore these crimes fall into the category of extraordinary crime. There needs to be an attempt to commit the crime prevention. This study aims to determine the environmental impact organizational ethics, justice organization and the quality of internal controls against fraud with personal integrity intervening either partially or simultaneously. Source of data used in this study was a questionnaire distributed to 160 employees of the Center for Agricultural Land Resources Ministry of Agriculture. Analysis of the data used is the analysis of Structural Equation Modeling (SEM). The results show that the organization’s environmental ethics, justice organization and the quality of internal control occurrence of fraud by an intervening variable of personal integrity. A B S T R A K Fenomena fraud banyak terjadi di institusi pemerintahan. Praktik kecurangan akuntansi di pemerintah merugikan negara secara material. Oleh karenanya kejahatan ini masuk dalam kategori extra ordinary crime. Perlu adanya upaya untuk melakukan pencegahan pada kejahatan ini. Studi ini bertujuan untuk mengetahui pengaruh lingkungan etika organisasi, keadilan organisasi dan kualitas pengendalian internal terhadap terjadinya fraud dengan intervening integritas personal baik secara parsial maupun simultan. Sumber data yang digunakan dalam penelitian ini adalah kuesioner yang disebarkan kepada 160 orang pegawai Balai Besar Sumber Daya Lahan Pertanian Kementerian Pertanian. Analisis data yang digunakan adalah analisis Structural Equation Modelling (SEM). Hasil penelitian menunjukkan bahwa lingkungan etika organisasi, keadilan organisasi dan kualitas pengendalian internal berpengaruh terhadap terjadinya fraud dengan variabel intervening integritas personal. JEL Classification: H83
Cash Ratio, Debt to Equity Ratio, Return on Asset, Firm Size, Growth dan Dividen Payout Ratio Pada Perusahaan Manufaktur di Indonesia Lanawati Lanawati; Amilin Amilin
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 2 No 01 (2015)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.366 KB) | DOI: 10.35838/jrap.2015.002.01.5

Abstract

A B S T R A C T This study aimed to examine the effect of the cash ratio , debt to equity ratio , return on assets and firm size growth of the dividend payout ratio. Samples were tested as many as 118 data for companies that consistently pay dividends for 5 years from 2008 until 2012. The tests were conducted with a multiple regression test . The results show that the return on assets affect the dividend payout ratio. while cash ratio , debt to equity ratio and firm size growth has no effect. Research to be dating should pay attention to the changes associated with the assessment and recognition of the accounts in the financial statements in order to obtain better results. A B S T R A K Penelitian ini bertujuan untuk menguji pengaruh cash ratio, debt to equity ratio, return on asset dan pertumbuhan ukuran perusahaan dari rasio pembayaran dividen. Sampel diuji sebanyak 118 data perusahaan yang konsisten membayar dividen selama 5 tahun dari 2008 sampai 2012. Pengujian dilakukan dengan uji regresi berganda. Hasil penelitian menunjukkan bahwa pengembalian aset mempengaruhi rasio pembayaran dividen. sementara rasio kas, rasio hutang terhadap ekuitas dan pertumbuhan ukuran perusahaan tidak berpengaruh. Penelitian yang akan berkencan harus memperhatikan perubahan yang terkait dengan penilaian dan pengakuan dari akun dalam laporan keuangan untuk memperoleh hasil yang lebih baik. JEL Classification: G14, G30
Sumber Daya Manusia, Sistem Pengendalian Intern, Standar Akuntansi Pemerintahan dan Kualitas Laporan Keuangan Anita Mega Lestari; Amilin Amilin
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 01 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.782 KB) | DOI: 10.35838/jrap.2016.003.01.7

Abstract

A B S T R A C T This research aims to know influence of the human resource, internal control system and government accounting standard against the quality of financial report Information of the Ministry of National Education. Research is using survey methods. Respondents are budget planner, budget manager, financial report maker and internal control unit at the Ministry of National Education as many as 779 people, with sample 88 respondent. hypotheses testing use multiple linear regression. The result is human resources has positive and significant effect towards the quality of financial report, internal control system has positive but not significant effect toward the quality of financial report, government accounting standard has positive and significant effect toward the quality of financial report, of the Ministry of National Education. This also shows that there are synergies between human resources, internal control system, and government accounting standard to achieve the expected quality of financial report information of the Ministry of National Education. A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh sumber daya manusia, sistem pengendalian internal dan standar akuntansi pemerintah terhadap kualitas Informasi laporan keuangan Kementerian Pendidikan Nasional. Penelitian ini menggunakan metode survei. Responden anggaran perencana, manajer anggaran, pembuat laporan keuangan dan unit kontrol internal Kementerian Pendidikan Nasional sebanyak 88 sampel pengujian responden. Pengujian hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa sumber daya manusia memiliki pengaruh positif terhadap kualitas laporan keuangan, sistem pengendalian intern berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan, standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan di Departemen Pendidikan Nasional. Hasil penelitian juga menunjukkan adanya sinergi antara sumber daya manusia, sistem pengendalian internal, dan standar akuntansi pemerintah untuk mencapai kualitas yang diharapkan dari laporan informasi keuangan dari Departemen Pendidikan Nasional. JEL Classification: H53
Tenure Audit, Reputasi Auditor dan Kualitas Audit pada Perusahaan Manufaktur : Analisis Kompleksitas Operasi sebagai Pemoderasi Amirul Hadi Khasani; Amilin Amilin; Choirul Anwar
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 5 No 01 (2018)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2018.005.01.1

Abstract

ABSTRACT This study examines the influence of audit tenure and auditor reputation on audit quality with operational complexity as a moderating variable. The Enron case involving Arthur Andersen led to the limitation of the audit tenure. Audit quality is measured by current accrual while audit lag is measured by calculating the year in which the same auditor has committed to the auditee, the auditor’s reputation is measured by the peer group amount and the operating complexity is measured using the number of subsidiaries. This study focused on manufacturing companies listed on the Indonesia Stock Exchange 2011 to 2015, using purposive sampling method obtained 225 research samples. Hypothesis testing in this study using multiple regression analysis. Test results show that audit tenure does not affect audit quality, auditor reputation does not affect audit quality while operating complexity affects on tenure audit relationship with audit quality and auditor reputation with audit quality. ABSTRAK Penelitian ini menguji pengaruh tenure audit dan reputasi auditor terhadap kualitas audit dengan kompleksitas operasi sebagai variabel moderasi. Kasus Enron yang melibatkan Arthur Andersen menyebabkan pembatasan tenure audit. Kualitas audit diukur dengan akrual lancar sedangkan tenure audit diukur dengan menghitung tahun dimana auditor yang sama telah melakukan perikatan dengan auditee, reputasi auditor diukur dengan menggunakan kelompok jumlah rekan dan kompleksitas operasi diukur dengan menggunakan jumlah anak perusahaan. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 sampai dengan 2015, dengan menggunakan motode purposive sampling diperoleh 225 sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa tenure audit tidak berpengaruh terhadap kualitas audit, reputasi auditor tidak berpengaruh pada kualitas audit sedangkan kompleksitas operasi berpengaruh pada hubungan tenure audit dengan kualitas audit dan reputasi Auditor dengan kualitas audit. JEL Classification: M42, M41, G02
Pengaruh Karakteristik Sasaran Anggaran terhadap Kinerja Manajerial (Studi Empiris pada Perguruan Tinggi Negeri di Jakarta dan Depok) Tariyah Tariyah; Adi Wiratno; Amilin Amilin
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 6 No 01 (2019)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2019.006.01.1

Abstract

ABSTRACT This study aims to obtain empirical evidence regarding budgetary participation influencing managerial performance, clarity of budgetary goals affect managerial performance, budgetary feedback influences managerial performance, budget evaluation affects managerial performance and difficulties in budget goals affect managerial performance. The sample used in this study were 78 respondents consisting of Deputy Chancellor II in Finance, Director and Deputy Director of Finance at the University Administration Center level, Deputy Dean II for Finance and Financial Sector Managers at the Faculty level, Chair and Secretary of Departments / Departments, and Finance Managers at the Venture (PTN Business Institution) level in three State Universities in Jakarta and Depok, namely the University of Indonesia Jakarta and Depok, Syarif Hidayatullah State Islamic University Jakarta and Jakarta State University. Sampling was done using the purpose sampling method, the data of this study was obtained through a survey by distributing questionnaires. Data were analyzed using multiple linear regression analysis techniques which were processed with the help of Statistical Product and Service Solution Software (SPSS) for Window Version 22. The results showed that five characteristics of the budget target were budget participation, budget feedback, budget evaluation and difficulty in clarity of budget goals partially does not affect managerial performance. While the clarity of budget targets partially influences managerial performance. Whereas in simultaneous testing there are influences on budget participation, clarity of budget targets, budget feedback, budget evaluation and difficulty in clarifying budget targets for managerial performance. ABSTRAK Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai partisipasi anggaran berpengaruh terhadap kinerja manajerial, kejelasan sasaran anggaran berpengaruh terhadap kinerja manajerial, umpan balik anggaran berpengaruh terhadap kinerja manajerial, evaluasi anggaran berpengaruh terhadap kinerja manajerial dan kesulitan sasaran anggaran berpengaruh terhadap kinerja manajerial. Sampel yang digunakan dalam penelitian ini sebanyak 78 responden yang terdiri dari Wakil Rektor II Bidang Keuangan, Direktur dan Wakil Direktur Keuangan di tingkat Pusat Administrasi Universitas, Wakil Dekan II Bidang Keuangan dan Para Manajer Bidang Keuangan di tingkat Fakultas, Ketua dan Sekretaris Jurusan/Departemen, serta para Manajer Bidang Keuangan di tingkat Ventura (Lembaga Bisnis PTN) yang ada pada tiga Perguruan Tinggi Negeri di Jakarta dan Depok yaitu Universitas Indonesia Jakarta dan Depok, Universitas Islam Negeri Syarif Hidayatullah Jakarta dan Universitas Negeri Jakarta. Pengambilan sampel dilakukan dengan metode purpose sampling, data penelitian ini diperoleh melalui survey dengan menyebarkan kuesioner. Data dianalisis menggunakan teknik analisis regresi linear berganda yang diolah dengan bantuan Software Statistical Product and Service Solution (SPSS) for Window Versi 22. Hasil penelitian menunjukkan bahwa lima variabel karakteritik sasaran anggaran yaitu partisipasi anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran secara parsial tidak berpengaruh terhadap kinerja manajerial. Sedangkan kejelasan sasaran anggaran secara parsial berpengaruh terhadap kinerja manajerial. Sedangkan dalam pengujian secara simultan terdapat pengaruh partisipasi anggaran, kejelasan sasaran anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran terhadap kinerja manajerial. JEL Classification: M41, MA8