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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 The Journal of Islamic Communication and Broadcasting (Jisab) PEKBIS Journal Education and Government Wiyata ANDREW Law Journal El-Sirry: Jurnal Hukum Islam dan Sosial Ittishol: Jurnal Komunikasi dan Dakwah
Amir Hasan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KUALITAS LAPORAN KEUANGAN, PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Hafzan Fikrian; Amir Hasan; Al Azhar A. '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to describe the influence of Quality of Financial Reporting, Financial Statements Effect, and Effect Against Accountability Accessibility Financial Statements of Financial Management At Work Unit of City of Pekanbaru. The population covers all aspects related to the preparation of financial statements in government agencies located in the city of Pekanbaru. The population in this study consisted of all SKPD contained in Pekanbaru city as much as 32 SKPD. Each SKPD will be spread as much as 3 questionnaire consisted of Chief SKPD, Head of Finance and Head of the planning of each SKPD contained in Pekanbaru, bringing the total respondents were 96 respondents. Further analysis of data using multiple regression analysis through SPSS 17.0 software msi. The result of the calculation as described is known that affect the quality of financial statements Financial Management Accountability. The result of the calculation as described can be seen that the effect on the financial statements of Financial Management Accountability. The result of the calculation as described can be seen that the effect on the accessibility of Financial Statements Financial Management Accountability in the SKPD Pekanbaru.Keywords: Quality, Presentation, Accessibility, and Accountability
PENGARUH OPINI GOING CONCERN DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING, REPUTASI AUDITOR SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2011-2015) Gideon Saputra; Amir Hasan; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This purpose of this study was to examine effect of opinion going concern, management changes toward auditor switching and impact of auditor reputation as a moderating impact on the opinion going concern and management exchanges toward auditor switching. The population that will be used in this research are manufacturing companies that listed in Indonesia Stock Exchange period 2011-2015. Sample in this study choosen by purposive sampling method with criteries that the companies have done auditor switching outside regulation, and have an independent auditor's report every year. Based on purposive sampling method, the number of manufacturing companies sample in this study were 22 companies, with 5 years observation therefore number of sample in this study were 110 observation. The analysis technique used is logistic regression analysis and moderated regression analysis wuth SPSS vers 21. The result of this study indicate that opini going concern and management exchange has positive effect toward auditor switching , auditor reputation is not able to modierate the effect opini going concern and management exchnges toward auditor switching. With the result that if auditor were give opinion going concern and companies have to management exchanges so the probability that auditor will be changes, and result also indicate that auditor reputation can’t influence decision that not change auditor if he given opinion going concern and if companies have to management changes.Keyword : opinion going concern, management exchanges, auditor switching, and auditor reputation
PENGARUH ETIKA, PENDIDIKAN DAN PENGALAMAN TERHADAP PROFESIONALISME AUDITOR INTERNAL DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi pada Inspektorat Wilayah Kabupaten Kampar Provinsi Riau) Arwinda Kurnia; Amir Hasan; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to examine the direct effect of Ethics, Education, Experiance and motivation, and also significant effect of Ethics, Education, and Experiance On The Auditor’s Internal Professionalism with motivation as intervening variable. Collecting data of this study using a questionnaire submitted to 43 auditors who work at Inspektorat Jenderal Kampar Regency Riau Province Representation. From questionnaires distributed 43 questionnaires (93%) were completed and can be processed. Data analysis for hypothesis test was done with Partial Least Square (PLS). Parameter Significant tested by comparing the value tstatistic with ttable, where the value tstatistik>ttabel at 0,0=2,02 confidence level, its meaning there significant influence between independent variabel with dependent variabel. Result of this study give evidence that ethics with significant 3,605, education with significant 2,318, experiance with significant 2,311, and motivation with significant 2,733 have effect on Auditor’s internal professionalism. Ethics with significant 6,780 and education with significant 6,896 also have effect on motivation. Ethics with significant 2,512 and also education with significant 2,518 have effect on auditor’s internal professionalism through motivation. But, experiance have no significant effect on motivation and also have no significant on auditor’s internal professionalism through motivation.Keywords: Ethics, Education, Experiance, motivation, and Auditor’s internal professionalism
PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, PENGALAMAN AUDITOR DAN SELF EFFICACY TERHADAP AUDIT JUDGMENT (Studi Kasus pada KAP di Kota Pekanbaru, Batam dan Medan) Diva Dwi Andani; Amir Hasan; Julita Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to examine the effect of obedience pressure, time budget pressure, auditor experience and self efficacy to audit judgment was taken by auditor. Audit judgment is used in order to produce the final opinions about the fairness of a company’s financial statement to be issued by the auditor. The quality produced by the auditor judgement may be interrupted because of a situationthat occurred in the ethical dilemma that will affect the auditor’s take an ethical decision that will affect the resulting judgment. Accuracy auditor to generate audit judgment influenced by obedience pressure, time budget pressure, auditor experience and self efficacy .The study population was all auditor who worked on the firm in Pekanbaru City, Batam City, and Medan City, and has worked at least 2 year experience. Sampling was done using a simple sampling to obtain as many as 160 respondents. The data used in this study is primary data in the form of a questionnaire. From 160 questionnaires has distributed, only 130 questionnaires can be processed. The result of this research is indicating that obedience pressure, time budget pressure, auditor experience and self efficacy effects on audit judgment with significance level of 6%, 0%, 0% and 0%.Keywords : audit judgment, obedience pressure, time budget pressure, auditor experience, self efficacy
PENGARUH INDEPENDENSI, KOMPETENSI, SKEPTISME PROFESIONAL DAN PROFESIONALISME TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN (FRAUD) PADA AUDITOR DI BPK RI PERWAKILAN PROVINSI SUMATERA UTARA Sartika Simanjuntak; Amir Hasan; Al Azhar Ali
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of Independency, Competency, Profes-sional Skepticism and Professionalism against Ability to Detect Fraud. The population in this study is auditor who works in Badan Pemeriksa Keuangan Republik Indonesia (The Indonesia’s Supreme Audit Institution) of Sumatera Utara. The sampling technique using survey method. The data of this research using primary data using questionnairs and directly through on BPK-RI of the North Sumatera Province. Through this method, were 60 questionnairs and analyzed using SPSS 17 version. The data were analyzed to test the hypothesis using multiple linear regression analsys approach. The result of this study showed that Competency, Professional Skepticism and Professionalism has effect on Ability to Detect Fraud. While independency has no effect regarding on Ability to Detect Fraud. Determinate Koefisien value is equal to 0.612 which means that 61.2% of the independent variables in this study were able to influence the dependent variable, while the remaining 31.8% is explained by other variables not included in this study.Keywords: Independency, competency, professional skepticism, and fraud
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, INDEPENDENSI, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015) Elisabeth Veronika Sipahutar; Amir Hasan; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to determine the influence of independent commissioners, audit committee, independence, and auditor industry specialization on the integrity of the financial report. Independent variables used in this study are independent commissioners, audit committee, independence, and auditor industry specialization, while the dependent variable is the integrity of financial report that is measured by using conservatism index. Population used in this study is mining companies listed on Indonesia Stock Exchange period among 2011-2015. Sample was collected by purposive sampling method. Total 14 mining companies were taken as study’s sample. This study used secondary data collected through Indonesia Stock Exchange (www.idx.co.id). The research data were analyzed with multiple linear regression model with help of SPSS software version 21,0. The results of this research showed that independent commissioner, independence, and auditor industry specialization had significant effect to the integrity of financial report. Meanwhile, audit committee had not significant effect to the integrity of financial report.Keywords: Independent Commissioners, Audit Committee, Independence, Auditor Industry Specialization, Integrity of Financial Report
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Studi Empiris pada Perusahaan Tekstil yang Terdaftar Di BEI Periode 2011-2015) Bella Mardhatillah Sani; Amir Hasan; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The study aims to determine the factors that affect the capital structure. The company that is used as an object which is the textile company registered in the Indonesia Stock Exchange during the period 2011-2015. The factors that affect the capital structure in this study is profitability, size of the company, company’s growth, and the risk of business. This study uses secondary data with a sample of 11 companies. Determination of the sample was made by applying purposive sampling method. The results of this study showed that the variable of size and risk of business be influential significant effect to capital structure. Meanwhile, profitability and company’s growth be influential not significant effect to capital structure.Keywords: Capital Structur, Profitability, Size, Growth, Risk.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA AUDITOR DENGAN KOMPLEKSITAS TUGAS DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (STUDI SURVEI PADA KAP DI PEKANBARU DAN PADANG) Vivi Aurora Mezal; Amir Hasan; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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The study was conducted using a survey method. With the aim to empirical evidence that the effect of leadership style to relation job satisfaction with task complexity and locus of control as moderated of Public Accountant Offices in the city of Pekanbaru and Padang. The population in this study were 13 Public accountant offices in the city of Pekanbaru and Padang. Samples taken are 36 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis methods are used MRA (moderated regression analysis) with SPSS Version, 17.0. The results of this study indicate that leadership style effect on the job satisfaction with a t-value of 3,961, 2,032 T-table, a significant 0.000. Leadership style affect on the job satisfaction with moderated by task complexity with a t-value of- 2,603, 2,035 t-table, significant 0.014. Leadership style affect on the job satisfaction with moderated by locus of control with a t-value of 2,296, 2,035 t-table, a significant 0.028.Keywords: Leadership style, task complexity, locus of control and job satisfaction
PENGARUH KOMPLEKSITAS AUDIT, PROFITABILITAS KLIEN, UKURAN PERUSAHAAN, INDEPENDENSI DEWAN KOMISARIS DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT FEE (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Hafiza Hafiza; Amir Hasan; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is to analyze the effect of audit complexity, client’s profitability, firm size, independency of the board commissioner and audit firm size to audit fee in manufacturing companies listed on Indonesia Stock Exchange from 2012-2015. This research used secondary data that is audited financial report which can be accessible through the website of Indonesia Stock Exchange www.idx.co.id. The population for this research is 135 manufacturing companies. The sampling method is purposive sampling. Based on this method, 45 companies are acquired as a sample, with 4 years of observation period. Thus, the sum of this research is 180 analysis unit. Then audit complexity, client’s profitability, firm size, independency of the board commissioner, audit firm size and audit fee are tested using multiple linear regression analysis using SPSS 21.0. Before being conducted the regression test, it is examined by using the classical assumption tests.The results of this research indicate that audit complexity, client’s profitability, firm size, independency of the board commissioner and audit firm size have a positive and significant effect on audit fee.Keywords : audit fee, audit complexity, client’s profitability, firm size, independency of the board commissioner, audit firm size
ANALISIS FAKTOR YANG MEMPENGARUHI KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011-2013 Erin Juniati; Amir Hasan; AL Azhar A '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aims to determine emprical prove to influence complexcity, firm size, profitabiliy, and solvency toward audit delay. The Population of this study in the miningcompanies listed in Indonesian Stock Exchange 2011-2013 with the purposive sampling technique and total sample 38 company, with three years observasion . The methode use analysis logistic regression by Statistical Product Service Solution (SPSS) version 20 as the software for processing the data.The significant complexcity to audi delay is 0,03%, significant firm size to audit delay is 0,04%, significant profitability to audit delay is 0,3% and significant solvency to audit delay is 0,24%. The result shows that the complexcity (KOMP) and firm size(UP) significantly influence to audit delay. Profitability(ROE) and solvency(TDTA)has no significant impact onAudit delay.Keywords : Audit delay, complexcity, firm size, profitabiliy, and solvency.
Co-Authors ', AL Azhar A ', Al Azhar A. Abda Abda Aisah Fachrunisa Al Azhar A Al Azhar A ' Al Azhar A. ' Al Azhar Ali Alex Sentami Putra Alfiati Silfi Aminuyati 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 Daeng M, Mohd. Yusuf Dalimunthe, Ambali Damayanti, Elok Desy Ratna Sary, Desy Ratna Desy Sefri Yensi Devi Safitri Dirangga Madali Diva Dwi Andani Efendi, Erwin 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 Hasibuan, Rahyana 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 Mardi, Yandri Mariadi Mariadi, Mariadi Mega Diana Sari Miftakhul Hidayah Miftarahma Miftarahma Muslimah, Kamalia Nastia Putri Pertiwi Nelda Pratiwi Novita Indrawati Nur Azlina Nurhasanah, Dinna Nurul Ardiani Pirmansyah Pirmansyah Pratama, Muhammad Yogi Putra, Reno Putri Noviana Putri, Devi Diana Rafika Ludmilla Rahma Purnami Rahmat Syahputra Tarigan Raisa Kirana, Raisa Ramadhan, Rian Rahmat Ramashar, Wira 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 Siregar, Muhammad Hatta Suci Izdihar 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 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