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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) Jurnal Kimia Terapan Indonesia Jurnal Visual Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Unri Conference Series: Community Engagement PEKBIS Vernacular Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID)

Andreas Andreas

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Author-ID : 3003246

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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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 KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA) Agustin Basriani; Andreas Andreas; Kasman Arifin
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menguji pengaruh karakteristik personal auditor(locus of control eksternal, kinerja karyawan, dan turnover intention) terhadappenerimaan perilaku disfungsional audit. Penelitian ini menggunakan dataprimer yang dikumpulkan melalui kuesioner. Responden pada penelitian iniadalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di DKI Jakarta(Jakarta Utara dan Jakarta Pusat) pada semua level (junior, senior supervisor,manajer dan partner). Jumlah sampel dalam penelitian ini sebanyak 114responden. Penentuan sampel menggunakan metode area sampel (cluster randomsample). Alat uji yang digunakan adalah regresi linear berganda. Hasilpenelitian menunjukkan: 1) Locus of control eksternal berpengaruh terhadappenerimaan perilaku disfungsional audit. 2) Kinerja karyawan berpengaruhterhadap penerimaan perilaku disfungsional audit. 3) Turnover intention tidakberpengaruh terhadap penerimaan perilaku disfungsional audit. 4) Locus ofcontrol eksternal berpengaruh terhadap kinerja karyawan. 5) Komitmenorganisasi berpengaruh terhadap kinerja karyawan. 6) Locus of control eksternaltidak berpengaruh terhadap turnover intention. 7) Komitmen organisasiberpengaruh terhadap turnover intention. 8) Kinerja karyawan tidak berpengaruhterhadap turnover intention. 9) Locus of control eksternal berpengaruh terhadapkomitmen organisasi.

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.

PENGARUH MEDIASI PREMIUM PRICE CAPABILITY (PPC) TERHADAP HUBUNGAN ANTARA MODAL INTELEKTUAL DAN KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN ASURANSI YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2011-2015) Yuristira Putri; Andreas Andreas; Zulbahridar Zulbahridar
Jurnal Ekonomi Vol 25, No 3 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menguji pengaruh modal intelektual terhadap kinerja keuangan, pengaruh modal intelektual terhadap premium price capability dan pengaruh premium price capability (PPC) dalam memediasi hubungan modal intelektual dan kinerja keuangan. Sampel dalam penelitian ini adalah 11 perusahaan asuransi yang listing di Bursa Efek Indonesia (BEI) pada periode2011-2015 dengan metode pengambilan sampel sampling jenuh. Modal intelektual diukur dengan Modified VAIC (MVAIC), kinerja keuangan diukur dengan rasio retensi sendiri (RRS), dan premium price capability sebagai variabel mediasi dalam penelitian ini diukur dengan rasio premium price capability (PPC). Teknik analisis data yang digunakan yaitu PLS, dan software yang digunakan adalah WarpPLS 3.0. Hasil penelitian ini menunjukkan bahwa modal intelektual tidak berpengaruh terhadap kinerja keuangan. Modal intelektual berpengaruh negatif signifikan terhadap premium price capability. Premium price capability memediasi hubungan antara modal intelektual dan kinerja keuangan, dengan bentuk mediasi yang ditimbulkan merupakan mediasi penuh.

PENGARUH KEAHLIAN PROFESIONAL, KECERMATAN PROFESIONAL, TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL MODERASI (STUDI BPK RI PERWAKILAN PROVINSI RIAU) Rudi Syaf Putra; Andreas Andreas; Hardi Hardi
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh KeahlianProfesional, Kecermatan Profesional, Tekanan Anggaran Waktu terhadapPendeteksian kecurangan, dengan Skeptisme Profesional sebagai variabelmoderasi.Populasi dari penelitian ini adalah auditor pemerintah (auditor eksternal) yangbekerja di BPK RI. Target Populasi yang di ambil adalah BPK RI PerwakilanProvinsi Riau dengan jumlah sampel dalam penelitian ini adalah 57 responden.Dilakukan uji interaksi untuk menguji variabel moderating yang berupa skeptismeprofesional auditor dengan menggunakan Moderated Regression Analysis (MRA)Hasil penelitian menunjukan bahwa hanya variabel Tekanan anggaran Waktuyang tidak berpengaruh terhadap Pendeteksian kecurangan. SkeptismeProfesional mampu memoderasi semua variabel independen.

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 KARAKTER EKSEKUTIF, KOMPENSASI EKSEKUTIF, GENDER DIVERSITY, KONEKSI POLITIK, DEBT TO EQUITY TERHADAP PENGHINDARAN PAJAK DAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Muhammad Alfian Putra; Andreas Andreas; Nasrizal Nasrizal
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to examine the effect of executive character, executive compensation, gender diversity, political connections and debt to equity ratio on tax avoidance and earnings management as intervening variables. The target population of this study is manufacturing companies listed on the Indonesia Stock Exchange in the observation period of 2012 - 2016. The method in selecting research samples used purposive sampling as many as 40 sample companies. Data analysis methods used path analysis technique. Based on the estimation results of WarpPLS 5.0, path coefficient shows that executive character, gender diversity, and debt to equity ratio affect earnings management, while executive compensation and political connections have no effect on earnings management. Earnings management, executive character, executive compensation, gender diversity, and debt to equity ratio affect tax avoidance, while political connections do not affect tax avoidance. It is proven that earnings management mediates executive character and debt to equity ratio to tax avoidance, while earnings management is not proven to mediate executive compensation, gender diversity and political connections to tax avoidance.

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.

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 TIME BUDGET PRESSURE, AKUNTABILITAS DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Di Sumbar, Riau dan Kepri) Afrina Indah; Andreas Andreas; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The study aims to learn about (1) the effects of time's budget pressure (2) the effects of accountability (3) the effect of objectivity on the quality of the audit. This research was done in a public accountant's office. The data used on this study is primary data with a questionnaire as an instrument. The method used for selection of samples is sampling (sample retrieval is based on the availability of elements and easier to obtain them). The number of samples in this study is 75 respondents of 25 KAP. Hypothetical testing was done using a double version of regency analysis using a statistic test used with SPSS 17. The results of this study indicate that time budget pressure has a significant impact on the quality of the audit at a rate of 0.001 significance, accountability has a significant impact on the quality of the audit at a depth of 0.001, and effectiveness has a significant effect on the quality of the audit at a degree of 0.001 in the public accounting office.Keywords: Audit Qualit, Time Budget Pressure, Accountability, Objectivity

Co-Authors Afrina Indah Agnes Christy Anggrainy Agustin Basriani Aisyah Aisyah Aisyah Nur Alfiati Silfi Amaliah Atika Amir Hasan Andreana Lingga Assiddiqi Assiddiqi Aulia Putri Ananda Aulia Rahmi Azhar A Al Brayen Brayen Charlie Tambunan Christin Christin Dahlan Azmi DIAN MARISHA PUTRI Eka Hariyani Elfi Ilham Elfi Ilham Elfi Ilham EMRINALDI NUR DP Enni Savitri Ery Safrianti Fadhilah Risma Fadhril Rahmi Yulianto Fatima Elana Fitrianti Fatma Florentina Florentina Marta Delima BR. Sin Hardi Hardi Ilham Elfi Ina Purba Jayanto Ginon Warjoyo Jessi Charina Sembiring Karlina Gita Oktavia Kasman Arifin L Azhar Al Lenny Marsella Gorat Mamolla Randy Mariana Putri Miftarahma Miftarahma Muhammad Alfian Putra Muhammad Shofi Nasution Nasrizal Nasrizal Natariasari Riska Nelda Pratiwi Paulus Sem Rafika Ludmilla Rahmat Syahputra Tarigan Rahmatika Novia Rakhman Sarwono Ria Febriana Rio Safriadi Riri Trycia Indra Rofifah Ananda Yori Rudi Syaf Putra Rusli Rusli Saepulloh Saepulloh Sahri Romadan Saputra Ilham Sem Paulus Shelly Wijaya Wijaya Shoofy Jasmine Silalahi Paulus Sem Supriono Supriono Susilatri Susilatri Vince Ratnawati Vinna Marthadilova Viny Christanti M Volta Diyanto Volta Volta Wahyudi Wahab Yeyen Maryani Yuristira Putri Zulbahridar Zulbahridar

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