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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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PENGARUH MOTIVASI, PERSEPSI DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI PPAK DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Study Empiris pada Universitas PPAK di Sumatra) Mega Diana Sari; Amir Hasan; Elfi Ilham
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 aimed to determine the effect of motivation, perception and labor market considerations to interest accounting students in the selection of a public accounting career. This research was conducted by using descriptive method survey. Collecting data in this study are primary data obtained from questionnaires distributed directly to the respondents. Sample selection technique is purposive sampling. The sample used in this study were 100 respondents who consisting of 20 accounting students of PPAK Program each of Riau University in Pekanbaru, Sumatra Utara University in Medan, Andalas University in Padang,  Sriwijaya University in Palembang, and Lampung University in Lampung. Management and analysis of data using multiple  linear regression analysis with the help of software SPSS version 20 (Statistical Product and Service Solution). The result shows that motivation, perception and labor market considerations have a significant influence on interest accounting students in the selection of a public accounting career.   Keywords: Motivation, Perception, Interest, career, and Public accounting.
PENGARUH KUALITAS AUDITOR, DEBT DEFAULT, OPINION SHOPPING, OPINI AUDIT TAHUN SEBELUMNYA DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di BEI) Kharisma Rianto; Amir Hasan; Al Azhar A '
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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The purpose of this research is to examine as empirically the effect of relevant variables that affect a company engaged in the manufacturing of the audit opinion given by the Going Concern auditor.Data collected by way of technical documentation, namely to collect the document that has occurred (financial statements and audit company) or corporate documents in accordance with the necessary data. The population in this study are all companies engaged in manufacturing that were listed on the Stock Exchange (Indonesia Stock Exchange) in 2011 until 2013. While the total sample of 54 manufacturing companies chosen by purposive sampling. The analytical method used in this research is the logistic regression with SPSS 17.00.From the results of the study with logistic regression test revealed that there are two variables that partially affect the audit opinion is Going Concern Audit Opinion Debt Default and the Previous Year. This is evidenced by the significant value of 0.00 (Debt Default) and 0.00 (Opinion Audit Prior Year) where the value is smaller than 0.05. Overall value based test Nagelkerke R Square shows that Quality Auditor, Debt Default, Opinion Shopping, Prior Year Audit Opinion and Reputation KAP is equal to +0.300 which means all the dependent variable can be explained by the independent variable by 30 percent.Keywords: Quality Auditor, Debt Default, Opinion Shopping, Audit Opinion and The Previous Year Reputation of Public Accounting firm (KAP)
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, DAN BUDAYA ETIS ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI (Studi Empiris Pada SKPD Kabupaten Kampar) Aisah Fachrunisa; Amir Hasan; Devi Safitri
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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This research was conducted to examine the effect of variable effectiveness of internal controls, distributive justice, procedural justice, and organization’s ethic culture on the fraud tendency of accounting in local work unit in kampar regency. Collecting data using questionnaires. Data of this research obtained from head and staff of accounting. Of the 96 questionnaires distributed, the number of returnees is 90 questionnaire and a questionnaire that can be processed a number of 86 questionnaires. Data were analyzed by using multiple regression (multiple regression) with the help of a computer program SPSS version 17.0. The results showed that the effectiveness of internal control and organization’s ethic culture influence on the fraud tendency of accounting. there is no effect among distributive justice and procedural justice on the fraud tendency of accounting.Keywords: effectiveness, control, justice, culture, and fraud
PENGARUH UKURAN KAP, OPINI AUDITOR, UKURAN PERUSAHAAN, TINGKAT PROFITABILITAS, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2012 – 2014) Yudith Pius Stevan Kaunang; 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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This study aims to Acquire empirical evidence of firm size, Auditor Opinion, company size, level of complexity of the operations of the Company and Profitability effect on audit delay on the company's property and real estate listed in Indonesian Stock Exchange (BEI). The population covers all property and real estate companies listed on the Indonesian Stock Exchange which publishes financial reports that show data that supports the analysis of the factors that affect audit delay. Further analysis of data using multiple regression analysis through SPSS 17.0 software msi. The results showed that company size has an influence on Audit Delay on Property and real estate company listed on the Indonesia Stock Exchange in 2012 - 2014. Public Accounting Firm size has an influence on Audit Delay on Property and real estate company listed on the Indonesia Stock Exchange , The complex does not have an influence on Audit Delay on Property and real estate company listed on the Indonesia Stock Exchange. Profitability has no effect on Audit Delay on Property and real estate company listed on the Indonesia Stock Exchange. Opinion Auditor has no effect on Audit Delay on Property and real estate company listed on the Indonesia Stock Exchange.Keywords: Firm Size, Auditor Opinion, Company Size, Profitability, Complexity of Operations, Audit Delay
PENGARUH PELAYANAN, PRODUKTIVITAS, KOMPENSASI, DAN SUMBER DAYA MANUSIA TERHADAP KINERJA PDAM TIRTA KAMPAR – KOTA BANGKINANG Suryati Nur’aini; Amir Hasan; Al Azhar A '
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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This study aimed to examine the impact of the service, productivity, compensation and human resources to the performance of PDAM Tirta Kampar - City Bangkinang with multiple regression method. The aim of this study was PDAM Tirta Kampar - Bangkinang City. This research is a survey method. Respondents in this study were employees of PDAM Tirta Kampar - Bangkinang City. The number of samples was 61 employees. There are five variables in this study consisted of four independent variables such as service, productivity, compensation and human resources, and the dependent variable is the performance of PDAM Tirta Kampar - Bangkinang City. According to the research, it can be concluded that the productivity and human resources significantly affect the performance of PDAM Tirta Kampar - City Bangkinang, while service and compensation did not significantly affect the performance of PDAM Tirta Kampar - Bangkinang City. The coefficient of determination shows that the service, productivity, compensation and human resources affect the dependent variable (performance PDAM Tirta Kampar - City Bangkinang) of 50.30%, while the remaining 49.70% influenced by other factors.Keyword : service, productivity, compensation human resource, and the performance
PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, FINANCIAL DISTRESS, UKURAN KAP, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN REAL ESTATE DAN PROPERTI DI BURSA EFEK INDONESIA Vina Kurniaty; Amir Hasan; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Auditor’s Independence issue is the main cause why companies must do auditor switching mandatorily. Many questions rise when actually there were some companies did voluntary auditor switching outside the rule of auditor switching KMK No. 359/KMK.06/2003 which has been revised to be PMK No. 17/PMK.01/2008. This research is purposed to find empirical evidences about the factors that influence manufacturing companies which are listed in BEI to do voluntary auditor switching. Variables that are used in this research are going change management (CEO), audit opinion (OPINI), financialdistress (DER), KAP size (KAP), client size (LnTA). The data being used is from real estate and Property Company which is listed in BEI in 2007-2012 period. Data collecting method which used in this research is method purposive sampling that based on criteria which has been determined before. Based on the method purposive sampling, research sample total is 14 companies. Hypothesis in this research are tested by logistic regression analytical method. The result of this study it is concluded that client size has significantly effect on auditor switching with negative direction.Otherwise, change in management, audit opinion, financial distress and KAP size do not have significantly effect on the auditor switching.Keywords: Change management, opinion audit, financial distress, KAP size, client size.
PENGARUH KOMPETENSI, PENDIDIKAN AUDITOR, PENGALAMAN AUDITOR, DAN LAMANYA HUBUNGAN AUDIT TERHADAP INDEPENDENSI AUDITOR (Studi Empiris pada KAP di Kota Medan, Pekanbaru, dan Padang) Miftakhul Hidayah; Amir Hasan; Elfi Ilham
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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This study aimed to examine the influence of the competency, auditors education, auditors experience and the length of the audit relationship on the Auditors Independency. Auditors independency has a very important role to the auditor when the audit task is to maintain an honest and impartial attitude to anyone.The population in this study is the auditor who worked on the KAP Medan, Pekanbaru, and Padang consisting of 34 KAP. The samples used by random sampling. Questionnaire distributed to respondents were 170 and the number of questionnaires that can be analyzed as many as 95. The data analysis technique used in this study is the technique of multiple regression analysis by using SPSS version 20.0.The result of this study indicated that competency, auditors education, and auditors experience have significantly effect on auditors independency. While the length of audit relationship dont have significantly effect on auditors independency.Keywords: Competency, Auditors Education, Auditors Experience, The Length of Audit Relationship, and Auditors Independency.
PENGARUH PROFESIONALISME AUDITOR, PENGETAHUAN MENDETEKSI KEKELIRUAN, PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK (Studi Empiris KAP di Pekanbaru, Medan dan Padang) Dirangga Madali; Amir Hasan; Alfiati Silfi
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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This Study aims to examine the effect of Professionalism of auditors, the knowledge to detect errors, auditors experience and professional ethics of the materiallity level considerations of Public Accountant. The population in this study is Auditors who worked in public accounting firms in Pekanbaru City, Medan and Padang.The sampling technique using Purpossive sampling. The data of this research using primary data directly throught a questionnaires and analyzed using SPSS 20.0. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of this study with constant point (11.917) showed that Professionalism (0,141), Knowledge (0,298), Experience (0.729) and Professional Ethics (0,143) have effect on the Materiality Level Considerations of Public Accountant.Keywords : Professionalism, Knowledge, Experience, Ethics and Materiality.
Effect of Total Taxable Entrepreneurs (PFM), Income Per Capita, Inflation, And Economic Growth of Revenue Service Tax Vat Office Pekanbaru Alex Sentami Putra; Amir Hasan; Azhari '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aimed to examine the effect of the amount of taxable employers (PFM). This study aimed to examine the effect of the amount of taxable employers (PFM) rate and the rate of economic growth in VAT receipts Pekanbaru city. Data used in this study is a secondary data from BPS data and LTO in Pekanbaru. The method used in this research is the study of time series for 5 years from 2008 to 2012 with monthly data units, the number of samples is 60 pieces. Hypothesis testing is performed by using linear regression analysis based on multiple hypothesis testing. result of this research indicates the amount of taxable employers, income per capita, inflation and economic growth affect the acceptance of Pekanbaru city VAT at 14.3% while the remaining 85.7% is influenced by other variables. The results of hypothesis testing found that inflation does not have a significant impact on VAT receipts Pekanbaru= 0664> 0:05. Meanwhile, the amount of taxable employers (PFM), per capita income and economic growth has a significant influence on VAT receipts Pekanbaru = 0.015 <0.05 0.007 <0.05 0.009 <0.05 level. Keywords: entrepreneur taxable amount (PFM), income per capita, inflation, economic growth, the city of Pekanbaru VAT receipts
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMAHAMAN AKUNTANSI, PENERAPAN SAP, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Bu Nilam Sari; Amir Hasan; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This research aims to determine the effect: human resource capacity, understanding of accounting, appliance of public accounting standard toward, utilization of information technologi, and the goverment internal control system to the quality of local goverment financial statement. It is using purpose sampling metho, the popullation in the study is servants in Bungo region. Namely the head of department, the financial officer, and treasurer/financial staff. the sample and the researce are 70 respondents who meet the criteria. The data collection technique user questionnaire. And the data analysis user multiple linear regression by SPSS. The research indicates that: human resource capacity has a positive significant effect on the quality of local goverment financial statement, where the significant value are 0,000<0,05. Understanding of accounting has a negative significant effect on the quality of local goverment financial statement, where the significant value are 0,040<0,05. Application of public accounting standard has not a significant effect on the quality of local goverment financial, where the significant value are 0,236<0,05. utilization of information technologi has a positive significant effect on the quality of local goverment financial statement, where the significant value are 0,022<0,05. And the goverment accounting intern control has a positive significant effect on the quality of local goverment financial statement where the significant value are 0,000<0,05.Keywords : financial statement, human resource, accounting, information techologi, and internal control system.
Co-Authors ', AL Azhar A ', Al Azhar A. Abda Abda Aisah Fachrunisa Al Azhar A Al Azhar A &#039; Al Azhar A. &#039; 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 &#039; 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 &#039; Yustiarti, Fenny Zubir Zubir