Article Per Year (5 Year)
p-Index From 2021 - 2026
0.983
P-Index
This Author published in this journals
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
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
Pengaruh Tingkat Kesulitan Keuangan Perusahaan, Risiko Litigasi, Struktur Kepemilikan Manajerial dan Debt Convenant Terhadap Konservatisme Akuntansi ( studi empiris pada perusahaan manufaktur yang terdaftar di BEI ) Yogi Ramadhoni; Zirman '; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research was aimed to examine empirically: (1) the influence of a company’s financial distress to accounting conservatism, (2) the influence of litigation risks to accounting conservatism, (3) the influence of managerial ownership structure to accounting conservatism, (4) the influence of debt covenance to accounting conservatism. Independent variables used in this study are a company’s financial distress, litigation risks, managerial ownership structure, and debt covenance. The dependent variable used in this study is accounting conservatism that measured by Earnings/accrual measures model Givoly and Hayn.The population in this research includes companies listed in Indonesia Stock Exchange in the year 2009 to 2012. Samples in the research were selected by purposive sampling as many as 42 companies. Data analysis in this study uses regression analysis is basically the research of the dependence of the dependent variable (bound) with one or more independent variables (explanatory variables / bound).Based on the first hypothesis suggests that it is partially a significant difference between Conservatism in Financial Distress Manufacturing company. Under the second hypothesis suggests that it is partially a significant difference between the conservatism of Litigation Risk on Manufacturing company. Based on the third hypothesis suggests that it is partially a significant difference between the ownership structure manajeral against Conservatism in Manufacturing company. Based on the fourth hypothesis suggests that it is partially not a significant difference between the Debt Covenance against Conservatism in Manufacturing company.JOM Fekon Vol.1 No.2 Oktober 2014 Page 2Keywords : Financial Distres, Litigation Risk, managerial ownership structure, Debt Convenance
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, KEAHLIAN PEMAKAI, DAN INTENSITAS PEMAKAIAN TERHADAP KUALITAS INFORMASI AKUNTANSI (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu) Nova Evania; Taufeni Taufik; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aimed to the effect of information technology use, user expertise, and intensity of usage affect the quality of accounting information. Populations in this study is a subsection of finance, treasurer, manager of the accounting department, and finance staff that work on the unit of work in the SKPD Kab. Indragiri Hulu. The sampling technique using purpose sampling. Total respondents in this research are 60 respondent. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 17. The data were analyzed to test the hypothesis using multiple linear regression analysis approach.The result of this study indicates that information technology use a significant to quality of accounting information with regression coefficient 0,575 and significant value 0,000 (alpha 0,05), this is shown by the result of tcount> ttable that is 4,201 > 2,009. User expertise a significant to quality of accounting information with regression coefficient 0,322 and significant value 0,035 (alpha 0,05), this is shown by the result of tcount> ttable that is 2,173 > 2,009. Where as the intensity of usage does not effect the quality of accounting informationwith regression coefficient 0,254 and significant value 0,332 (alpha 0,05), this is shown by the result of tcount< ttable that is 0,980 < 2,009. Based on the calculation of the coefficient of determination (Adjusted R²) obtained a value of 0,518. This shows that the influence of the independent variables in the dependent 51,8% and the remaining 48,2% influenced by other variables.Keywords : quality of accounting information, information technology use, user expertise, and intensity of usege
PENGARUH KAPASITAS SUMBER DAYA MANUSIA (KSDM) POLITIK PENGANGGARAN (PP), DAN PERENCANAAN PENGANGGARAN(PP) TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA PPAS DI LINGKUNGAN PEMERINTAH KOTA DUMAI Inayatus Tsaniyah; Taufeni Taufik; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to determine the capacity of human resources, budgeting politics, and budget planning on the synchronization between Regional Revenue and Expenditures budget ( APBD) document and General Policy of Regional Revenues and expenditures budget (KUA) – Provisional Budget Celling Priority (PPAS) document. This study using purposive sampling method. The population in this study are civil servants Dumai city region, namely the commite agency (DPRD), Head of SKPD, Head of Area, Head of Section, Head of Sub Part, Head of Sub Area, and Staff that related to arranging budgeting of SKPD. Samples and this research is 94 respondents who have met the criteria for a sample. Data collection techniques used is by distributing questionnaires. Data were analyzed using multiple linear regression analysis with SPSS. This research proves that capacity of human resources, budgeting politics, and budget planning a significanton affect the sincronization beetwen APBD document with KUA-PPAS.Keywords: APBD, KUA-PPAS, Capacity of Human Resources, Budgeting Politicsand Budget Planning.
PENGARUH PENGALAMAN, PENGETAHUAN, DAN AUDIT JUDGMENT TERHADAP OPINI AUDIT Florentina &#039;; Kirmizi &#039;; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine the effect of experience, knowledge, and audit judgment on audit opinion. The population in this study is the auditor who working at the firm in the city of Pekanbaru, Medan, and Padang. Sampling technique used in this study is convenience sampling with total respondents 42 auditors. The type of data used is primary data by using questionnaires method. The data analysis technique used in this study is multiple regression analysis with the help of SPSS version 17. The result of this study showed that the experience has no significant effect on audit opinion. However, the knowledge and audit judgment has a significant effect on audit opinion. Simultaneously, all independent variables has significant effect on audit opinion. The value of adjusted R square is 20,7%, which mean that experience, knowledge, and audit judgment variable can explain 20,7% of audit opinion variable and the rest is explained by other variables that not included in this study.Keywords: experience, knowledge, audit judgment, and audit opinion.
PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, ETIKA PROFESI, DAN AKUNTABITAS TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Pada KAP Aceh, Medan dan Palembang) Hildayeni Aprilla; Andreas &#039;; Mudrika alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The research aims to examine the influence ofprofessionalism, knowledge of error detection, professional ethical, and accountability to the judgment of materiality level. Object of this research were public accountants that registered in Aceh, Medan, and Palembang. There are eighty questionnaires were sent, but only forty two questionnaires are returned. That data are analyzed by multiple regression method and SPSS program version 19. The variables were examined are influence ofprofessionalism, knowledge of error detection, professional ethical and accountability to the judgement of materiality level. The results of this research showed that professionalism has an effect tothe judgement of materiality level with 0,016 significance, knowledge of error detection has an effect to the judgment of materiality level with 0,021 significance, professional ethical has an effect to the judgment of materiality level with 0,003 significance, and accountability has an effect to the judgment of materiality level with 0,019 significance. The results of this research also showed that coefficient determinant is 88,8%.While the remaining influenced by other variables not included in the regression models were not included in this study as organizations culture, external factor and othersKeywords: professionalism, knowledge of error detection, professional ethical, accountability, and the judgment of materiality level
ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KABUPATEN NATUNA (Tahun Anggaran 2009-2013) Gustra Arianda; Nurazlina &#039;; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to analys the progress of district finance ability tosupport the autonomy of natuna among 2009-2013.The type of thies research is descritive comparative. Data of this researchare based on APBD and then analys by the ratio of local financial autonomy, the degree of fiscal decentralization, routine ability index, the ratio of harmony and growth ratios.Based on the results of the analysis has been done obtained thefollowing results: Based on the ratio of local financial autonomy was performe the ability to pay a goverment programe, development and service to the society that have paid tax and retibution as a source of income of the district. the ratio of local financial autonomy is 2.11%. It meant the value of the ratio of local financial autonomy is too low. The degree of fiscal decentralization of Natuna District among 5 years is average of 2.70%. it meant the ability of Natuna ability goverment to increasing PAD and pay the expences of development still bad. Routine ability index ratio of Natuna District among 5 years is average of 2.73%.It meant the value of the Routine ability index ratio is too low. The ratio ofharmony have a result that routine expenditure is bigger than the development expenditure. It meant the goverment's fund still priorited to support a routine expenditure, so that the development expenditure will be small relatively. While growth ratios desciptive an ability iof district goverment to proof and increase the success from period to another period. Growth ratios among 5 years are 3 times positive growth suce as 2011, 2012 and 2013 but once negative growth in 2010.Key Word : ratio of local financial autonomy, the degree of fiscaldecentralization, routine ability index, the ratio of harmony and growthratios.
ANALISIS FAKTOR YANG MEMPENGARUHI PRICE TO BOOK VALUE SAHAM (PADA BANK YANG TERDAFTAR DI BEI PERIODE 2005-2008) Mudrika Alamsyah Hasan
PEKBIS Vol 3, No 03 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.292 KB) | DOI: 10.31258/pekbis.3.03.%p

Abstract

he purpose of this research is to exam the effect of factors consists of CapitalAdequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, Return on Equity, NetInterest Margin and Operational Expenses per Operational Revenues to Price ofBook Value of Stock both stimulatingly and partially. And the other purpose of thisresearch is to indicate dependence variables that have dominant influence to Priceof Book Value. The populations of this research are banking firms listed in IndonesiaStock Exchange during period 2005 to 2008. The samples of this research choiceusing purposive sampling method and resulting 18 banking firms. Statistic methodis using multiple regression analysis. The conclusion of the research is: stimulatinglyCAR, NPL, LDR. ROE, NIM and BOPO variables are influencing to the PBV of stocksignificantly. It shown by F value is 14.121 with significant value 0,000. So, all of sixindependent variables could be used for the analysis price of book value of stock.Partially, only 4 (four) from 6(six) variables that have significant influence to PBV ofstock namely CAR, ROE, NIM and BOPO which is shown that significant level less2than 5%. Adjusted R is 0.526, it means that 52,6% of PBV changes can beexplained by Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan toDeposit Ratio (LDR), Return on Equity (ROE), Net Interest Margin (NIM) andOperational Expenses per Operational Revenues (BOPO), and 47,4% are remainthat explained by other reasons.
PENGARUH KOMPLEKSITAS AUDIT, PROFITABILITAS KLIEN, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT FEE Mudrika Alamsyah Hasan
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.769 KB) | DOI: 10.31258/pekbis.9.3.214-230

Abstract

This research is to analyze the effect of audit complexity, client’s profitability, firmsize and audit firm size to audit fee in manufacturing companies listed on IndonesiaStock Exchange from 2012-2015.This research used secondary data that is auditedfinancial report which can be accessible through the website of Indonesia StockExchange www.idx.co.id. The population for this research is 135 manufacturingcompanies. The sampling method is purposive sampling. Based on this method, 45companies are acquired as a sample, with 4 years of observation period. Thus, thesum of this research is 180 analysis unit. Then audit complexity, client’s profitability,firm size, audit firm size and audit fee are tested using multiple linear regressionanalysis using SPSS 21.0. Before being conducted the regression test, it isexamined by using the classical assumption tests.The results of this researchindicate that audit complexity, client’s profitability, firm size and audit firm size havea positive and significant effect on audit fee with 0,009, 0,003, 0,000, and 0,025. Theeffect of independent variables on the dependent variable is 56,3%.
ETIKA & PROFESIONAL AKUNTAN PUBLIK Mudrika Alamsyah Hasan
PEKBIS Vol 1, No 03 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (76.685 KB) | DOI: 10.31258/pekbis.1.03.%p

Abstract

Tulisan ini menguraikan tentang etika profesi akuntan publik yang merupakankarakteristik dari suatu profesi yang membedakan dengan profesi yang lain danyang berfungsi mengatur tingkah laku para anggotanya. Profesi akuntan publik saatini tengah menghadapi berbagai sorotan tajam dari masyarakat, terlebih setelahterungkapnya kasus manipulasi yang dilakukan perusahaan Enron yang merupakantonggak pemicu terjadinya krisis kepercayaan dalam profesi akuntan. Tulisan inidifokuskan terutama untuk menjawab bagaimana peranan etika profesi dalammeningkatkan kepercayaan masyarakatterhadap profesi akuntan publik.profesional bagi akuntan publik adalah prilaku untuk bertanggung jawab terhadapprofesinya, diri sendiri, peraturan, undang-undang, klien, dan masyarakat termasukpara pemakai laporan keuangan.
STUDI TENTANG PENGARUH HARI PERDAGANGANTERHADAP RETURN SAHAM PADA BURSA EFEK INDONESIA Mudrika Alamsyah Hasan; Enni Savitri
PEKBIS Vol 7, No 3 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (653.755 KB) | DOI: 10.31258/pekbis.7.3.209-221

Abstract

Penelitian ini bertujuan untuk menguji pengaruh hari perdagangan terhadap return sahamserta fenomena-fenomena yang berkaitan denganday of the week effect, yakni Monday effect, weekfour effect dan Rogalski effect. Populasi dalam penelitian ini adalah perusahaan yang terdaftar dalam Indeks Saham LQ-45 di Bursa Efek Indonesia selama periode Januari – Desember 2014.Teknik pengambilan sampel menggunakan metode purposive sampling.Data yang digunakan dalam penelitian ini adalah data sekunder, diperoleh dari informasi yang tersedia di Bursa Efek Indonesia. Pengumpulan data dilakukan dengan studi dokumentasi.Metode yang digunakan adalah metode analisis deskriptif dan metode analisis statistik. Hasil pengujian dalam penelitian ini menunjukkan bahwa hari perdagangan tidak berpengaruh signifikan terhadap return saham harian pada Bursa Efek Indonesia tahun 2014. Hal ini tidak membuktikan bahwa terjadi fenomena day of week effect di Bursa Efek Indonesia, dimana return terendah terjadi pada hari Senin dan return tertinggi terjadi pada hari Selasa. Hasil empiris ini juga tidak membuktinya terjadinya Monday Effect pada Bursa Efek Indonesia pada tahun 2014. Fenomena week four effect juga tidak berhasil ditemukan pada Bursa Efek Indonesia pada tahun 2014, dimana return negatif signifikan terjadi pada hari Senin minggu keempat dan kelima setiap akhir bulan. Penelitian ini juga tidak berhasil menemukan bukti terjadinya adanya Rogalski Effect pada bulan April diBursa Efek Indonesia pada tahun 2014.Kata Kunci : Return Saham, Monday Effect, Week Four Effect dan Rogalski Effect.
Co-Authors ', Apriyanti ', Zirman Adlina Fathnun Agneza, Putri Agustami, Try Alvini, Yevi Amries Rusli Tanjung Amries Rusli Tanjung Andreas &#039; 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 &#039; Gustra Arianda Hadi, Yudha Asmara Hildayeni Aprilla Inayatus Tsaniyah Jelfani Saragih Sumbayak Kennedy Kennedy Kennedy, Kennedy Kirmizi &#039; 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 &#039; Nurlaili &#039; 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 &#039;