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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Industrial and Systems Engineering Assessment Journal (INASEA) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JAM : Jurnal Aplikasi Manajemen Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Jurnal Tepak Manajemen Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Indonesian Journal of Chemistry IJEBA (International Journal of Economic, Business & Applications) Indonesian Journal of Pure and Applied Chemistry JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH ABDIMAS Jurnal Telematika Bilancia : Jurnal Ilmiah Akuntansi Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Riset Akuntansi Kontemporer Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Unri Conference Series: Community Engagement Jurnal Pemerintahan dan Keamanan Publik (JP dan KP) Syntax: Journal of Software Engineering, Computer Science and Information Technology Devotion: Journal of Research and Community Service Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Indonesian Journal of Prosthodontics Journal of Community Engagement Research for Sustainability Informatics and Enginering Dedication E-Jurnal Akuntansi TSM Vernacular Jurnal Ilmiah Multidisiplin Indonesia JFARM (Jurnal Farmasi) Bulletin of Chemical Reaction Engineering & Catalysis Jurnal Mesin Sains Terapan
Andreas Andreas
Universitas Brawijaya
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KUALITAS AUDIT INTERNAL UNTUK KINERJA PERUSAHAAN: TINJAUAN LITERATUR SISTEMATIKA Silviani, Amanda Agnes; Gusnardi, Gusnardi; Andreas, Andreas
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3456

Abstract

Identifying weak points in financial management and control systems as well as potential opportunities to improve company performance is the responsibility of an internal auditor. Independent, professional, and competent internal auditors are able to make a positive contribution to operational efficiency, risk management, and corporate accountability. In addition, the internal auditor's objectivity in providing improvement recommendations can improve management's follow-up on audit findings. This study aims to explore the factors that influence the quality of internal audit to improve company performance.  The research method in this study is in the form of a literature review. Seven journals were obtained that became literature fists using VOSviewer and Publish or Perish software. The results showed that there are several internal factors and external factors that affect the quality of internal audit. The findings of this study provide practical implications for companies in improving the quality of their internal audits as a means to improve company performance. Company management is expected to provide adequate support to the internal audit function and ensure internal auditors have sufficient skills and resources to perform their duties properly.
PENGARUH OPINI AUDIT SEBELUMNYA, PERUBAHAN MANAJEMEN, KEPEMILIKAN PUBLIK DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING Randy, Mamolla; Andreas, Andreas; Elfi, Ilham
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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Abstract

This study aims to examine and analyze the effect of previous audit opinion, management change, public ownership on auditor switching and auditor reputation on auditor switching. The population of this study were 18 real estate & property companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used is documentary data, namely research data in the form of financial reports that have been published from 2014-2018. The method of analysis used in this research is logistic regression analysis. The results showed that the audit opinion had no effect on auditor switching, which was evident from the significance value of 0.506> 0.05. Management change has no effect on auditor switching which is evident from a significance value of 0.695> 0.05. Public share ownership has no effect on auditor switching as evidenced by a significance value of 0.734> 0.05). Audit reputation has no effect on auditor switching which is evident from a significance value of 0.731> 0.05.Keywords: Previous Audit Opinion, Management Change, Public Ownership and Auditor Reputation Against Auditor Switching
PENGARUH OBJEKTIVITAS, AKUNTABILITAS, INTEGRITAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Novia, Rahmatika; Andreas, Andreas; Al, L Azhar
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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Abstract

This study aims to examine the Effect of Objectivity, Accountability, Integrity and Professionalism on Audit Quality (Empirical Study of Public Accounting Firms in South Jakarta). The sample was determined by convenience sampling method. In order to obtain 155 samples of auditors who were respondents. This study uses primary data obtained from respondents' answers and distributed questionnaires. The collected data were analyzed using data analysis methods by first proposing classical assumptions before testing the hypothesis. Classic assumption tests and hypothesis testing were carried out using SPSS version 22 software. The results of this study concluded that Objectivity has a significant effect on Audit Quality, Accountability has a significant effect on Audit Quality, Integrity has a significant effect on Audit Quality, and Professionalism has a significant positive effect on Audit Quality.Keywords:Objectivity, Accountability, Integrity, Professionalism, Audit Quality
PENGARUH AUDIT OPERASIONAL, PENGENDALIAN INTERNAL, DAN MOTIVASI KERJA TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN DI RUMAH SAKIT (Studi Empiris Pada Rumah Sakit Umum Daerah Bangkinang, Kabupaten Kampar) Atika, Amaliah; Andreas, Andreas; Al, L Azhar
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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Abstract

This purpose of this research are to test and analyze the Influence of Operational Audit, Internal Control and Work Motivation on the Effectiveness of Health Services in hospitals. The population in this study was employees working at Bangkinang Regional General Hospital in Kampar. The sample in this study was 85 employees from the general administration, finance, human resources and education, medical services and SPI at the hospital in Kampar selected using a Slovin formula. The study used primary data by disseminating questionnaires. The method of analysis used in this study is multiple regression analysis. The analysis tool used in this study is Stastistical Product and Service Solution (SPSS) version 21.0 for windows. The results of this research indicate that: (1) operational audits have a significant effect on the effectiveness of health services, (2) internal control significantly affects the effectiveness of health services, and (3) work motivation significantly affects the effectiveness of health services.Keywords : Operational Audit, Internal Control, Work Motivation, Effectiveness of Health Services.
PENGARUH LINGKUNGAN KERJA, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, REGULASI, SERTA KECERDASAN ADVERSITY TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI AKUNTAN PUBLIK (Studi Pada Mahasiswa PTN di Riau dan Sumatera Barat) Assiddiqi, Assiddiqi; Andreas, Andreas; Elfi, Ilham
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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Abstract

This study aims to examine the effect of the work environment, social values, labor market considerations, regulations, and adversity intelligence on the interest of accounting students for a career as a public accountant (studies at publik universities in Riau and West Sumatra). The sample is determined using the Slovin formula. So that it obtained 256 samples of students majoring in Accounting who became respondents. This study used primary data obtained from respondents' answers and distributed questionnaires. The collected data were analyzed using data analysis methods by first proposing classical assumptions before conducting hypothesis testing. Classic assumption tests and hypothesis testing were carried out using SPSS version 16.0 software. The results of this study concluded that the Work Environment, Social Values, and Adversity Intelligence had an effect on the Interest of Accounting Students for a Career as Public Accountants, while the Considerations of the Labor Market and Regulations had no effect on the Interest of Accounting Students for a Career as Public Accountants.Keywords: Work Environment, Social Values, Labor Market Considerations, Regulation, Adversity Intelligence, Career Interest.
PENGARUH PERTUMBUHAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, AUDITOR SWITCHING DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2017) Nadhif, Cahya Fauzan Awdi; Andreas, Andreas; Eka, Eka
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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Abstract

Responsibility of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. This is due to the demands of the shareholders to the auditor ti provide early warning about the prospect of a company as consideration before deciding on an investment decision. In this study, we attempt empirically to examine the effect of Growth Companies, Previous Year Audit Opinion, Auditor Switching And Institutional Ownership On Receiving Of Going Concern Audit Opinion on receiving a going concern audit opinion of a compaany. Research sample amounts to 17 companies selected with purposive sampling method, with observation period of 5 years.The date used were secondary data. The data that used in this research is audited financial statements that published by manufacturing companies listed at Indonesian Stock Exchange from 2013-2017. The method of analysis used logistic regression method. The result of logistic regression using SPSS that,previous year audit opinion and institutional ownership were significant with going concern audit opinion. But, variables growth of companies and auditor switching weren’t significant with going concern audit opinion.Keyword : Growth Companies, Previous Year Audit Opinion, Auditor Switching, Institutional Ownership, Receiving Of Going Concern Audit Opinion
PENGARUH TIME BUDGET PRESSURE, AKUNTABILITAS DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Di Sumbar, Riau dan Kepri) Indah, Afrina; Andreas, Andreas; Elfi, Ilham
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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Abstract

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

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

Abstract

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
PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS ASET TETAP DAN INTENSITAS PERSEDIAN TERHADAP MANAJEMEN PAJAK Grace, Gabena; Andreas, Andreas; Devi, Safitr
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 11, No 2 (2024): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to examine the influence of profitability, leverage, fixed asset intensity and inventory intensity on tax management. The population of this research is all Manufacturing sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample in this research, which was determined based on certain characteristics, was 87 companies using a purposive sampling method from a total population of 214 companies. The data analysis technique used in this research is multiple linear regression analysis using SPSS 26 software. The results of the research show that profitability and asset intensity still influence Tax Management. Meanwhile, leverage and inventory intensity have no effect on Tax Management. Independent variabels can explain the influence of tax management by 14.8%, while the remaining 85.2% is influenced by other factors not included in this regression model.  Keyword :Profitability, Leverage, Fixed Asset Intensity, Inventory Intensity, and Tax  Managemen
The Analysis idiom in Nadin Amizah’s “Bertaut” song lyrics. Jasmine, Shoofy; Gorat, Lenny Marsella; Andreas, Andreas; Purba, Ina; Nasution, Muhammad Shofi; Putri, Dian Marisha
Vernacular: Linguistics, Literature, Communication and Culture Journal Vol. 3 No. 1 (2023): July 2023 Edition
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35447/vernacular.v3i1.720

Abstract

This article presents and idiomatic analysis of the lyrics of Nadin Amizah, a talented Indonesian singer. The data collected was analyzed using qualitative methods, The data in this study were taken directly from Nadin Amizah's " Bertaut " Song lyrics. The article Begins by providing an overview of Nadin Amizah's highlighting and her use of posting storytelling and evocative imagery. It theb focuses on a line examination of the lyrics, identifying the idiomatic expressions employed and uncovering their underlying meanings. Thus, this research found 4 Simile Idiom in this research analysis that explained in the result and discussion part and this research also an correct the misunderstanding of the meaning of a song lyric that contains idioms so that the message in the song is conveyed correctly. Keywords : Nadin Amizah, Bertaut, Song Lyrics, idiomatic Expression, music analysis.
Co-Authors Ade Irma Aditia Nur Bakti Ahmad Atiq Aidilla, Dara Al, L Azhar Aldo, Aldo Alfredo Alfredo, Alfredo Ali, Amrullah Imran Hakim Ali, Welliam Alijah, Alijah Alizar, Alizar Amir Hamzah Amir Hasan Amiruddin , Amiruddin Andayani, Putri Fifi Assiddiqi, Assiddiqi Atika, Amaliah Aulia Dewi Gizta AYU LESTARI Azwar Manaf Bafadal, M. Fachrurrozi Caroline Tambunan, Bionitha Carunia Mulya Firdausy, Carunia Mulya Dahnum, Deliana Dang, Huyen Tran Devi Safitri Devi, Safitr Djayadhinata Eka, Eka Elfi Ilham Elfi, Ilham Enni Savitri Erwina Erwina, Erwina Evi Deliana HZ Fato, Adri Febrian, Boy Fernando, Arief Fionasari, Dwi Gamaliel, Yoyok Yusman Gorat, Lenny Marsella Grace, Gabena Gusnardi, Gusnardi Hafiz Irsyad Handa, Adrian Handoyo, Issai Sonny Hardi Hardi, Hardi Indah, Afrina Indra Mawardi Indri, Putri Silvia Jasmine, Shoofy Jayuska, Afghani Joni Prasetyo, Joni Julita, Julita Julius Andi Nugroho, Julius Andi Kanti, Annisa Kasanova, Sinyo Khairani, Soraya Kotan, Jendraja Husein Kurniawan, Egi Limanda, Kelviyanto Listari, Alya Liza, Sri Neva M. Rasuli Malrin, Engeline Manawan, Maykel Marbun, Meyana Maria Widyastuti Mas Ayu Elita Hafizah Muhammad Luthfi iznillah Muhammad Rizky Pribadi Muhammad Robi, Muhammad Musfialdy Musfialdy Mutia, Silvi Nadhif, Cahya Fauzan Awdi Nasution, Muhammad Shofi Ngadiomo Siburian, Mario Noor, Abidin M. Novia, Rahmatika Novita Indrawati Nurdin Nurdin Nurjanah, Vera Pirmansyah Pirmansyah Purba, Ina PUTRI, DIAN MARISHA R. Rusli Rahmadanita, Annisa Rahmani, Nur Ramadhita, Holanda Randy, Mamolla Rheny Afriana Hanif Ricca Chairunnisa, Ricca Rika, Basse Upi Risma, Fadhilah Rita Anugerah Rokhmawati, Andewi Saputra, Yusuf Adi Sem Paulus Silalahi Silviani, Amanda Agnes Sinta, Ramaiyanti Sinung Suakanto Siti Nur Fadlillah Situmorang, Dorlan Sugiharti Sugiharti Susilatri Susilatri, Susilatri Sutopo, Dian Syahrul Syahrul Tatang Ary Gumanti Taufik Hidayat Tobing, Hendro Tony Tony Topan, Setyo Ardian Valency, Tiara Valentina, Anny Vince Ratnawati Viny Christanti M Volta Diyanto Volta Diyanto, Volta Diyanto Wibowo, Muhamad Agus Wijaya, Welly Saputra Yulia Efni Zahedi .