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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Sains Sosio Humaniora Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PEKBIS Journal of Management Accounting, Tax and Production
Mudrika Alamsyah Hasan
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PENGARUH PERBEDAAN ANTARA LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA Hasan, Mudrika Alamsyah; Purwanti, Sheila Nika
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aims to obtain empirical evidence about the relationship between book-tax differences and earning persistence in the financial statements of listedcompanies in Indonesian Stock Exchange. This study uses the technique ofPurposive Sampling Method, selected sample of 50 companies during the period of2007-2010. Methods of analysis used in this study is the technique of multipleregression analysis version 17.0. Variables that used in this research are earningbefore income tax next period as Y and earnings before tax at this period. as X. Thisresearch also using book tax differents as moderating variable. From the results oftesting that has been done, the simultaneous regression test (F test) showed that allthe independent variables studied had a significant effect on the variable earningpersistence. Partial regression test (t test) showed that the variables of PTBIt,LNBTD*PTBIt and LPBTD*PTBIt affect the variable earning persistence. The2magnitude of the effect caused by Adjusted R by all independent variables together86,4% of the dependent variable, while the remaining 13.6% is influenced by othervariables not examined in this study.Keyword : accounting profit,taxable income, and income peristensi
PENGARUH KEPEMILIKAN MANAJERIAL, FREE CASH FLOW DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG (STUDI PADA PERUSAHAAN-PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI) Hasan, Mudrika Alamsyah
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 1 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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The purpose of this study is to obtain empirical evidence about the effect ofmanagerial ownership structure, free cash flow and the size of the companyscorporate debt policy and the Basic Industrial Chemicals listed in the StockExchange. The population in this study is a basic chemical sector companies listedin Indonesia Stock Exchange during the last three years, is from the years 2009-2011, by 43 companies, using purposive sampling and the sampling results obtained37 sample firms. The variables in this study there are two independent variablesconsisting of managerial ownership and free cash flow and firm size. The dependentvariable is the debt policy. It means that the higher the level of managerialownership of a company, the lower the ratio of debt to equity. Free Flow PositiveCash effects of debt policy (debt to equity ratio) at a significance level of 5%. Itmeans that the greater the value of the free cash flow value higher than the ratio ofdebt to equity and vice versa. The positive effect of firm size variable debt policy(debt to equity ratio) at 95% confidence level. This shows that the larger the size ofthe company it would be a higher value than the debt-to-equity ratio (DER).Managerial ownership, free cash flow, and the size of company policiessimultaneously significant effect of debt (debt-to-equity ratio) at 95% confidencelevel.Keywords: debt policy, managerial ownership and free cash flow, the size of the
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN PERILAKU ETIS TERHADAP KINERJA AUDITOR PEMERINTAH (Studi Empiris pada BPK-RI dan BPKP Perwakilan Provinsi Riau) ', Apriyanti; Taufik, Taufeni; Hasan, Mudrika Alamsyah
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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The study was conducted using a survey method. With the aim to find empirical evidence of the influence of emotional intelligence, spiritual intelligence and ethical behavior on the performance of government auditors. The population in the study were all auditors working on BPK - RI and BPKP Representative Riau Province . Samples taken amoundted to 35 auditors of BPK-RI and 67 auditors of BPKP Representative of the Riau Province . The type of data used is primary data by using questionnaire method of data collection . The method of data analysis used in this study is multiple regression ( multiple regression ) with the help of software SPSS version 17:00 The results show that emotional intelligence, influence the auditor's performance with value t count 4,997, t-table 0.194 significant 0.000. Spiritual Intelligence affect the performance of thauditor with a value of 3,141 t-test, t-table 0.194 significant 0.003 and ethical behavior significantly affect the performance of the auditor with a value of 2,659 t-test, t-table 0.194 , significant 0.009. R-square value is equal to 0.565 which means that 56.5% of the independent variables in this study were able to influence the dependent variable, while the remaining 33.5% is explained by other variables not included in this study, such as: intellectual intelligence and job satisfaction.Keywords : Emotional Intelligence, Spiritual Intelligence, Ethical behavior, Performance Auditor
Analisis Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan yang tergabung dalam Jakarta Islamic Index di Bursa Efek Indonesia (BEI) tahun 2009-2012 Hutasuhut, Mastipa Hany; Ratnawati, Vince; Hasan, Mudrika Alamsyah
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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Tujuan penelitian ini adalah untuk mengetahui pengaruh sruktur aktiva, pertumbuhan aktiva, profitabilitas, Operating Leverage, ukuran perusahaan, likuiditas terhadap struktur modal. Populasi pada penelitian adalah seluruh Perusahaan Jakarta Islamic Index di Bursa Efek Indonesia (BEI) tahun 2009-2012. Metode pemilihan sampel menggunakan metode purposive sampling. Pengolahan data dilakukan dengan metode regresi linier berganda (multiple regression0 untuk memperlihatkan bagaimana variabel independen mempengaruhi variabel dependen. Hasil pengujian hipotesis pertama menunjukkan terdapat pengaruh yang signifikan antara Struktur Aktiva terhadap Struktur Modal, pada hipotesis kedua menunjukkan tidak terdapat pengaruh yang signifikan antara Pertumbuhan Aktiva terhadap Struktur Modal, pada hipotesis ketiga menunjukkan terdapat pengaruh yang signifikan antara profitabilitas terhadap Struktur Modal, pada hipotesis keempat menunjukkan tidak terdapat pengaruh yang signifikan antara operating leverage terhadap Struktur Modal, pada hipotesis kelima menunjukkan terdapat pengaruh yang signifikan antara ukuran perusahaan terhadap Struktur Modal, pada hipotesis keenam menunjukkan terdapat pengaruh yang signifikan antara likuiditas terhadap Struktur Modal. Berdasarkan perhitungan nilai koefesien determinasi (R2) sebesar 0.313. Hal ini menunjukkan bahwa Struktur Aktiva, Pertumbuhan Aktiva, profitabilitas, operating leverage, ukuran perusahaan dan likuiditas secara simultan memberikan pengaruh sebesar 31.30% terhadap Struktur Modal.Kata Kunci : Struktur Aktiva, Pertumbuhan Aktiva, profitabilitas, operating leverage, ukuran perusahaan, likuiditas dan Struktur Modal.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Food and Beverages Yang Listing di Bursa Efek Indonesia (BEI) Tahun 2009 – 2012 Putera, Fauzan Adha; ', Zirman; Hasan, Mudrika Alamsyah
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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The principal purpose of this study was to investigate the association between the efficiency of Value Added Intellectual Coefficient (VAIC™) by the major components of a firm’s resources base (physical capital, human capital, and structural capital) and traditional of financial company performance Return On Assets (ROA). Data were drawn from 12 Indonesian food and beverages sectors were listed in BEI for four years, 2009 – 2012. It was an empirical study using return on assets (ROA) for the data analysis. Result of this research indicate the existence of a significant positive relationship between intellectual capital (VAIC™) with financial company’s performance. The empirical findings show that physical capital (VACA), human capital (VAHU), and structural capital (STVA) have significant positive relationship with the companies activity of companies listed on the Indonesia Stock Exchange Exchange in the four years observation.Keywords: Intellectual Capital (VAIC™), Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Return on Assets (ROA).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNA DALAM PEMANFAATAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PEKANBARU Fetriwahyuni, Rozi; Desmiyawati, Desmiyawati; Hasan, Mudrika Alamsyah
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 test the effect of educational level, educational background, knowledge of accounting, compliance information on the utilization of local government financial statements cities pekanbaru. Data was colleted by distributing questionnaires to the respondents. The population used in this study are staff / staff involved in the preparation of the budget, the number of samples taken at 96 people but the samples that can processed is 90 people. The data analysis technique used in this study is the technique of multiple regression analysis by using SPSS version 20.0. These results indicate the three variables that affect the utilization of local government financial statements and only one variable that does not have an influence on the utilization of local government financial statements . The result of this educational level, knowledge of accounting and compliace informastion have significantly effect on the utilization of local government financial statements . While educational background don’t have significantly effect on the utilization of local government financial statements.Keywords: Educational, Knowledge, Accounting, Compliance Information, and Government.
FAKTOR - FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Studi Empiris pada Perusahaan Manufaktur di BEI tahun 2011-2013) Sianipar, Riduan Febri; Desmiyawati, Desmiyawati; Hasan, Mudrika Alamsyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The objectives of this research are to analyze auditor switching (Y), audit firm size (X1), size client company (X2), financial distress (X3), audit tenure (X4) and audit opinion (X5) against the auditor switching (empirical studies on manufacturing companies in BEI 2011-2013). The sample of this research are 42 companies in the 3-year time period from 2011 to 2013 amounted to 126 companies. Data were collected through IDX data obtained from 2011 to 2013. The sampling technique using purposive sampling method. Technique is the logistic regression analysis..The sampling technique used purposive sampling method. The analysis technique used is logistic regression analysis. Logistic regression test showed that variable of size client company, audit tenure dan audit opinion have significant effect on audit switching. Audit firm size dan financial distress has no significant effect on audit switching. While simultaneously using the Omnibus Tests of Model Coefficients five independent variables together can influence the auditor switching. The ability of independent variables to explain the profitability of 32.8%, while the remaining 67.2% are outside the model. This means that the independent variables are no t strong enough to explain his relationship with the dependent variable.Keywords : audit switching, audit firm size, size client company, financial distress and audit opinion.
PENGARUH KEBIJAKAN PERPAJAKAN, ADMINISTRASI PERPAJAKAN, TARIF PAJAK DAN LOOPHOLES TERHADAP MOTIVASI MANAJEMEN DALAM MELAKUKAN TAX PLANNING (Studi Empiris Pada Wajib Pajak Badan Yang Terdaftar di KPP Pratama Pekanbaru Senapelan) Agneza, Putri; Tanjung, Amries Rusli; Hasan, Mudrika alamsyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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the research aims to examine The Influence of tax policy, tax administration, tax rates and loopholes to the motivation of the management company in tax planning. Object of this research is company that registered as a taxpayer in KPP Pratama Pekanbaru Senapelan. There are sixty questionnaires were sent, but only forty seven questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined are Influence of tax policy, tax administration, tax rates and loopholes to the motivation of the management company in tax planning, The results of this research showed that tax policy has no effect to the motivation of the management company in tax planning with 0,061 significance, the tax administration has no effect to the motivation of the management company in tax planning with 0,009 significance, tax rates has an effect to the motivation of the management company in tax planning with 0,006 significance and loopholes has an effect to the motivation of the management company in tax planning with 0,004 significance. The results of this research also showed that coefficient R square is 70,1%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as tax regulation or administration punishment. All variables also have strong relation with variable dependents in this research.Keywords: tax policy, tax administration, tax rates, loopholes and the motivation of the management company in tax planning
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN PENGALAMAN KERJA SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK(STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK KORWIL SUMATERA BAGIAN TENGAH) dehilmus, Irwan; Anisma, Yuenita; Hasan, Mudrika Alamsyah
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 aimed to determine the effect of competence and independence on audit quality with work experience as moderating variables. The population in this study is all auditors independence who work in Public Accounting Firm (KAP) Sumatran regional coordinator of the central part as many as 21 KAP. Samples were selected by porpusive sampling techniquewith certain criteria KAP which in Pekanbaru, Padang, Batam, and Jambi city, which sample resulted 75 respondents. The results of study showed that only competence affected audit quality. Independence affected audit quality. Work Experience as moderate affected the relationship of competence and audit quality as well as the relationship of independence and audit quality.Keywords : Competence, Independence, Work Experience, Quality Audit
ANALISIS PENGARUH KOMPETENSI, INTEGRITAS DAN INDEPENDENSI TERHADAP KUALITAS AUDIT STUDI PADA AUDITOR INSPEKTORAT KABUPATEN BENGKALIS Agustami, Try; Azlina, Nur; Hasan, Mudrika Alamsyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research was conducted on Auditor Office of Inspectorate of Bengkalis Regency with the aim to know the influence of variable Competence, Integrity and Independence to Quality Audit Study At Auditor Office Inspectorate Bengkalis This research uses primary data that is data obtained from interviews and giving questionnaires to all employees Auditor Office Inspectorate of Bengkalis Regency. Secondary data obtained related to the object and organizational structure of the population in this study are all employees of the Inspectorate Auditor Office of Bengkalis Regency, amounting to 13 people and sampled. The method of analysis used in this study is multiple linear regression method. From the results of tests that have been done, Partial Test (Test-t) indicates that the variable Competence, Integrity and Independence significantly influence the Quality Audit. The result of calculation of coefficient of determination (R2) is equal to 0,711 or equal to 71,1% which means, variable of Competence, Integrity and Independence together influence to Audit Quality, while the rest 22,9% influenced by other variables not examined in research this.Keyword : Competence, Integrity, Independence and Quality Audit
Co-Authors ', Apriyanti ', Zirman Adlina Fathnun Agneza, Putri Agustami, Try Alvini, Yevi Amries Rusli Tanjung Amries Rusli Tanjung Andreas ' Anisma, Yuenita Aprilady, Selsa Azwir Nasir dehilmus, Irwan Desmiyawati Desmiyawati, Desmiyawati Dewi, Chindy Kurnia Rahma Dian Avita Sari Dianto, Volta Eka Jas Oktavia Sari Eka Nopriyanti EMRINALDI NUR DP Enni Savitri Enni Savitri Fadhli Irsyadi Fauzan Adha Putera Florentina ' Gustra Arianda Hadi, Yudha Asmara Hildayeni Aprilla Inayatus Tsaniyah Jelfani Saragih Sumbayak Kennedy Kennedy Kennedy, Kennedy Kirmizi ' Kirmizi Kirmizi Kristanti, Margaretha Sonya Laura Amelya Br Napitupulu Mastipa Hany Hutasuhut Mentari Cefrida S Natasha Amelia Rosyadi Nelpion, Piges Nova Evania Novita Novita Nur Azlina Nur Azlina Nurazlina ' Nurlaili ' Putra, Arfend Adi Putri, Sinta Tiara Raisa Rossalina Raja Adri Satriawan Surya Riduan Febri Sianipar, Riduan Febri Riska Natariasari Rita Anugerah Rita Anugerah Mafis Rozi Fetriwahyuni, Rozi Sheila Nika Purwanti Sinta Tiara Putri Surya, Raja Adri Setiyawan Suryo Agung, Muhammad Fajar Tanjung, Amries Roesli Taufeni Taufik Vince Ratnawati Yesi Mutia Basri Yogi Ramadhoni Yoza, Fidela Inaya Putri Yulistian, Andika Yulvarizal, Trysa Yuneita Anisma Yusralaini - Zirman '