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All Journal JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan
Firdaus Amyar
Institut Bisnis dan Informatika Kesatuan
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Audit Internal Dalam Pengambilan Keputusan Laporan Keuangan Pada PT Damar Bandha Jaya Bogor Anwar, Ardian Darul; Amyar, Firdaus
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.424

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, objektivitas, pengetahuan, pengalaman kerja, dan integritas terhadap kualitas audit internal dalam pengambilan keputusan laporan keuangan. Penelitian ini dilaksanakan di PT Damar Bandha Jaya Bogor. Pengambilan sampel dilakukan dengan metode Purposive Sampling, dengan jumlah sampel 25 auditor internal. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Sumber data dalam penelitian ini adalaah data primer. Metode pengumpulan dengan menggunakan kuesioner yang dibagikan kepada responden dan wawancara. Teknik analisis data penelitian ini menggunakan analisis regresi berganda. Sebelum dilakukan analisis terlebih dulu diadakan pengujian prasyarat analisis Hasil penelitian ini menunjukkan bahwa: 1) Terdapat pengaruh negatif dan signifikan independensi terhadap kualitas audit internal, 2) Terdapat pengaruh positif dan signifikan objektivitas terhadap kualitas audit internal, 3) Pengetahuan tidak berpengaruh positif signifikan terhadap kualitas audit internal, 4) Terdapat pengaruh positifi dan signifikan pengalaman kerja terhadap kualitas audit internal, 5) Integritas tidak berpengaruh positif signifikan terhadap kualitas audit internal Kata Kunci: Independensi, Objektivitas, Pengetahuan, Pengalaman Kerja dan Integritas
PKM Uji Kompetensi Bidang Keahlian Akuntansi di SMK Pembangunan Kota Bogor Sudradjat, Sudradjat; Amyar, Firdaus
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 1 (2020): JADKES Edisi Juli 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.122 KB) | DOI: 10.37641/jadkes.v1i1.321

Abstract

Uji Kompetensi Keahlian (UKK) bertujuan untuk mengukur pencapaian kompetensi siswa pada level tertentu sesuai kompetensi keahlian yang ditempuh selama masa pembelajaran di SMK. UKK dilaksanakan oleh satuan pendidikan dalam bentuk ujian praktik yang menguji aspek pengetahuan, keterampilan, dan sikap. UKK dilaksanakan menggunakan standar yang ditetapkan oleh industri, Lembaga Sertifikasi Profesi, dan/atau perangkat uji yang dikeluarkan oleh Kementerian Pendidikan dan Kebudayaan. Satuan pendidikan yang menyelenggarakan UKK harus dinyatakan layak sebagai tempat uji kompetensi oleh koordinator Ujian Nasional Tingkat Provinsi atau Lembaga Sertifikasi Profesi. Sebagaimana tahun sebelumnya, nilai UKK akan diperhitungkan sebagai Nilai Ujian Sekolah untuk mata pelajaran kompetensi kejuruan. Perangkat UKK yang dikeluarkan oleh Kementerian Pendidikan dan Kebudayaan bersifat terbuka dan peserta uji dapat berlatih menggunakan perangkat ujian tersebut sebelum pelaksanaan ujian. Secara umum perangkat Uji Kompetensi Keahlian terdiri atas : (1) Soal Praktik Kejuruan (SPK) adalah berupa penugasanbagi peserta uji untuk membuat atau proses dan mengerjakan suatu produk/jasa; (2) Pedoman Penilaian Soal Praktik (PPSP) adalah instrumen yang digunakan untuk pemberian skor setiap komponen penilaian. Lembar penilaian memuat komponen penilaian, sub-komponen penilaian, pencapaian kompetensi, dan kriteria/rubrik penilaian; dan (3) Instrumen Verifikasi Penyelenggara Ujian Praktik Kejuruan (InV) adalah instrumen yang digunakan untuk menilai kelayakan satuan pendidikan atau institusi lain sebagai tempat penyelenggaraan ujian Praktik Kejuruan. Instrumen verifikasi memuat standar persyaratan peralatan utama, standar persyaratan peralatan pendukung,standar persyaratan tempat/ruang serta memuat persyaratan penguji yang terdiri atas penguji internal dan eksternal. Kata Kunci : Kompetensi, Pembelajaran, Siswa
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate Hermawan, Sakti; Sudradjat, Sudradjat; Amyar, Firdaus
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.873

Abstract

Financial statements are used by many parties to determine the condition of the company's financial performance. Financial statements are a very important source of information in assessing the company's performance and prospects for shareholders and the public as one of the bases in making investment decisions. The value of the information contained in financial statements can be affected by the timeliness of preparation and presentation of financial statements. Because of this, the timeliness of a company in compiling and presenting its financial statements is very important. The company's timeliness in preparing financial statements can be influenced by several things, both internal and external influences. This study was conducted with the aim of knowing whether Profitability, Leverage and Company Size have an influence on Tax Avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Previous research that has been done shows different results. Therefore, it is necessary to conduct another study with the aim of re- testing the theory of Tax Avoidance. The population of this research is 46 property and real estate companies. This study uses a purposive sampling method in taking samples, so that 31 sample companies are obtained for 3 years of observation (2017-2019) with 93 observations (observations). Research data obtained from sample companies which can be downloaded on the official website of the Indonesia Stock Exchange. This study uses descriptive statistical analysis and multiple linear regression analysis as data analysis techniques. The data analysis technique carried out first is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and then hypothesis testing.
Pengaruh Fraud Diamond dan Gonetheory Terhadap Academic Fraud Silfani Neva; Firdaus Amyar; Hardini Lestiani Hernusa
JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) Vol 5 No 1 (2021): JAS-PT Edisi JULI 2021
Publisher : Forum Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/jaspt.v5i1.408

Abstract

This research examines the factors of pressure, opportunity, rationalization, ability, greed, need, and disclosure of academic fraud behavior in accounting students at Institute of Business and Informatics Kesatuan Bogor. This type of research is a quantitative study, using a questionnaire as a research instrument measured by a Likert scale. This study used a sample of 306 students who had already participated in filling out the questionnaire that the researcher had distributed in the form of a Google Form. The data analysis technique used is multiple linear regression analysis using the IBM SPSS version 25 software. The results of this study indicate that the opportunity and need factors affect the academic fraud of accounting students at the Bogor Institute of Business and Informatics, while the factors of pressure, rationalization, ability, greed, and disclosure have no effect on academic fraud committed by accounting students at the Institute of Business and Informatics Kesatuan.
PKM Uji Kompetensi Bidang Keahlian Akuntansi di SMK Pembangunan Kota Bogor Sudradjat Sudradjat; Firdaus Amyar
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 1 (2020): JADKES Edisi Juli 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i1.321

Abstract

Uji Kompetensi Keahlian (UKK) bertujuan untuk mengukur pencapaian kompetensi siswa pada level tertentu sesuai kompetensi keahlian yang ditempuh selama masa pembelajaran di SMK. UKK dilaksanakan oleh satuan pendidikan dalam bentuk ujian praktik yang menguji aspek pengetahuan, keterampilan, dan sikap. UKK dilaksanakan menggunakan standar yang ditetapkan oleh industri, Lembaga Sertifikasi Profesi, dan/atau perangkat uji yang dikeluarkan oleh Kementerian Pendidikan dan Kebudayaan. Satuan pendidikan yang menyelenggarakan UKK harus dinyatakan layak sebagai tempat uji kompetensi oleh koordinator Ujian Nasional Tingkat Provinsi atau Lembaga Sertifikasi Profesi. Sebagaimana tahun sebelumnya, nilai UKK akan diperhitungkan sebagai Nilai Ujian Sekolah untuk mata pelajaran kompetensi kejuruan. Perangkat UKK yang dikeluarkan oleh Kementerian Pendidikan dan Kebudayaan bersifat terbuka dan peserta uji dapat berlatih menggunakan perangkat ujian tersebut sebelum pelaksanaan ujian. Secara umum perangkat Uji Kompetensi Keahlian terdiri atas : (1) Soal Praktik Kejuruan (SPK) adalah berupa penugasanbagi peserta uji untuk membuat atau proses dan mengerjakan suatu produk/jasa; (2) Pedoman Penilaian Soal Praktik (PPSP) adalah instrumen yang digunakan untuk pemberian skor setiap komponen penilaian. Lembar penilaian memuat komponen penilaian, sub-komponen penilaian, pencapaian kompetensi, dan kriteria/rubrik penilaian; dan (3) Instrumen Verifikasi Penyelenggara Ujian Praktik Kejuruan (InV) adalah instrumen yang digunakan untuk menilai kelayakan satuan pendidikan atau institusi lain sebagai tempat penyelenggaraan ujian Praktik Kejuruan. Instrumen verifikasi memuat standar persyaratan peralatan utama, standar persyaratan peralatan pendukung,standar persyaratan tempat/ruang serta memuat persyaratan penguji yang terdiri atas penguji internal dan eksternal. Kata Kunci : Kompetensi, Pembelajaran, Siswa
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate Sakti Hermawan; Sudradjat Sudradjat; Firdaus Amyar
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.873

Abstract

Financial statements are used by many parties to determine the condition of the company's financial performance. Financial statements are a very important source of information in assessing the company's performance and prospects for shareholders and the public as one of the bases in making investment decisions. The value of the information contained in financial statements can be affected by the timeliness of preparation and presentation of financial statements. Because of this, the timeliness of a company in compiling and presenting its financial statements is very important. The company's timeliness in preparing financial statements can be influenced by several things, both internal and external influences. This study was conducted with the aim of knowing whether Profitability, Leverage and Company Size have an influence on Tax Avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Previous research that has been done shows different results. Therefore, it is necessary to conduct another study with the aim of re- testing the theory of Tax Avoidance. The population of this research is 46 property and real estate companies. This study uses a purposive sampling method in taking samples, so that 31 sample companies are obtained for 3 years of observation (2017-2019) with 93 observations (observations). Research data obtained from sample companies which can be downloaded on the official website of the Indonesia Stock Exchange. This study uses descriptive statistical analysis and multiple linear regression analysis as data analysis techniques. The data analysis technique carried out first is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and then hypothesis testing.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate Sakti Hermawan; Sudradjat Sudradjat; Firdaus Amyar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.873

Abstract

Financial statements are used by many parties to determine the condition of the company's financial performance. Financial statements are a very important source of information in assessing the company's performance and prospects for shareholders and the public as one of the bases in making investment decisions. The value of the information contained in financial statements can be affected by the timeliness of preparation and presentation of financial statements. Because of this, the timeliness of a company in compiling and presenting its financial statements is very important. The company's timeliness in preparing financial statements can be influenced by several things, both internal and external influences. This study was conducted with the aim of knowing whether Profitability, Leverage and Company Size have an influence on Tax Avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Previous research that has been done shows different results. Therefore, it is necessary to conduct another study with the aim of re- testing the theory of Tax Avoidance. The population of this research is 46 property and real estate companies. This study uses a purposive sampling method in taking samples, so that 31 sample companies are obtained for 3 years of observation (2017-2019) with 93 observations (observations). Research data obtained from sample companies which can be downloaded on the official website of the Indonesia Stock Exchange. This study uses descriptive statistical analysis and multiple linear regression analysis as data analysis techniques. The data analysis technique carried out first is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and then hypothesis testing.
Pengaruh Pendapatan Daerah, Belanja Daerah, Dan Surplus/Defisit Laporan Keuangan Pada Ketahanan Fiskal Pemerintah I Gde Sudi Adnyana; Cynthia Febrianti; Firdaus Amyar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1266

Abstract

Fiscal autonomy or fiscal decentralization is a local government can manage the finances of regions whose financial resources become the authority of the local government. To maintain fiscal sustainability there are several preventive measures that can be taken to minimize risks and maximize the productivity of the State Budget. The purpose of this study is to find out whether regional revenues, regional expenditures and surplus/deficit of financial statements affect the fiscal resilience of districts and cities in Indonesia in 2016-2018 The sample from this study is secondary data obtained from the Financial Examiner's Board by sampling method of Probabiliy Sampling and Stratified Random Sampling. The study was tested using EVIEWS. It found that regional spending and surplus/deficit financial statements had a significant influence on regional fikasl resilience, while regional revenues did not affect significantly. Keywords: Revenue, Expenditure, Surplus/Deficit, Fiscal Resilience.
Pengaruh Opini Audit, Pergantian Manajemen, Ukuran Perusahaan dan Ukuran KAP terhadap Auditor Switching Pada Perusahaan Pertambangan Taufik Hidayatulloh; Firdaus Amyar; Moermahadi Djanegara
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1269

Abstract

For companies, auditor turnover is an important thing to do as a way to maintain the independence of the auditor when conducting an audit of the company. Through third parties, namely the company's auditors, they can find out whether the presentation of financial statements by management will look fair or unfair in their presentation. This study was conducted to determine the effect of audit opinion, management turnover, company size and hood size on auditor switching in mining companies listed on the Indonesia Stock Exchange. This research is a quantitative research, and the source of the data obtained is secondary data. The population of this study are mining companies listed on the Indonesia Stock Exchange. The sample of this research is 30 mining companies using annual financial statements and has complete data with the variables used during 2017-2019. Sampling for the study was determined by purposive sampling. The dependent variable in this study is auditor switching and the independent variables are audit opinion, management turnover, company size and public accounting firm size. The method in this study uses documentation and data analysis using logistic regression analysis. The results show that the value of Nagelkerke R Square is 0.106, which means that audit opinion, management turnover, company size, and public accounting firm size can explain 10.6% of auditor switching and the rest is influenced by other variables outside of this study. Based on the results of the partial test, it shows that management turnover has an effect on auditor switching, while for audit opinion, company size and hood size have no effect on auditor switching. Based on the results of the simultaneous test, it shows that the audit opinion, management turnover, company size and the size of the public accounting firm simultaneously have no effect on auditor switching. Keywords: audit opinion, management turnover, company size, public accounting firm size, auditor switching.
Co-Authors Anwar, Ardian Darul Cynthia Febrianti Hardini Lestiani Hernusa Hermawan, Sakti I Gde Sudi Adnyana Moermahadi Djanegara Sakti Hermawan Silfani Neva Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Taufik Hidayatulloh