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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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Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH IMPLEMENTASI PRINSIP-PRINSIP TATA KELOLA TERHADAP LAPORAN KEUANGAN BUMDES DI KABUPATEN KUANTAN SINGINGI Nelpion, Piges; Savitri, Enni; Dianto, Volta; Hasan, Mudrika Alamsyah
Jurnal Sains Sosio Humaniora Vol. 7 No. 1 (2023): Volume 7, Nomor 1, Juni 2023
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v7i1.24376

Abstract

This study aims to analyze the effect of accountability, transparency, responsibility, professionalism, rule of law on financial statements. The population in this study were 208 BUMDes located in Kuantan Singingi Regency in 2020.  Respondents are 1) Chairman / Head of BUMDes. 2) Head of finance of BUMDes. 3) Expenditure treasurer. The sample used was 65 BUMDes, namely a total of 195 respondents. The data collection method uses the Proposive Sampling method. The analysis method uses multiple linear regression models. The results of this study indicate that Accountability has a positive effect on BUMDes Financial Reports, the application of bumdes accountability provides financial management that is presented openly, quickly, and precisely. so that the government's goal of reporting good financial report results is achieved. Transparency has a positive effect on BUMDes Financial Statements, being able to provide information that the public needs in a relevant, accurate, timely and reliable manner. Responsibility has a positive effect on BUMDes Financial Statements, a high level of responsiveness from the organization will lead to trust from external parties. Professionalism has a positive effect on BUMDes Financial Statements, the ability of a competent person can really be utilized optimally for the benefit of the organization. The existence of the rule of law can direct government duties and functions in an orderly manner.
Pengaruh Audit Tenure, dan Auditor Switching Terhadap Kualitas Audit Dengan Komite Audt Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Yoza, Fidela Inaya Putri; Anisma, Yuneita; Hasan, Mudrika Alamsyah
Journal of Management Accounting, Tax and Production Vol 3, No 2 (2025): September 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i2.6875

Abstract

Kualitas audit adalah sebagai probabilitas dimana seorang auditor menemukan dan melaporkan tentang adanya suatu pelanggaran dalam sistem akuntansi kliennnya. Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure dan auditor switching terhadap kualitas audit dengan komite audit sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023. Penelitian ini  menggunakan pendekatan kuantitatif dengan metode analisis regresi logistik. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel yang terpilih dalam penelitian ini adalah sebanyak 18 perusahaan dan dipilih berdasarkan kriteria yang sudah ditentukan. Hasil penelitian menunjukkan audit tenure tidak berpengaruh terhadap kualitas audit. Sedangkan auditor switching berpengaruh terhadap kualitas audit. Dan Komite Audit berhasil memoderasi pengaruh audit tenure terhadap kualitas audit. Namun komite audit tidak berhasil memoderasi pengaruh auditor switching terhadap kualitas audit.
Pengaruh Whistleblowing System, Pengendalian Internal, dan Budaya Organisasi Terhadap Pencegahan Fraud (Studi Empiris pada Rumah Sakit Kota Pekanbaru) Yulvarizal, Trysa; Anisma, Yuneita; Hasan, Mudrika Alamsyah
Journal of Management Accounting, Tax and Production Vol 3, No 2 (2025): September 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i2.6874

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh whistleblowing system, pengendalian internal, dan budaya organisasi terhadap pencegahan fraud pada Rumah Sakit di Kota Pekanbaru. Penelitian ini merupakan penelitian kuantitatif. Sumber data yang digunakan merupakan data primer yang dihasilkan dari total 155 kuesioner dengan manajer keuangan, satuan pengawas internal, staff keuangan, dan karyawan office rumah sakit sebagai respondennya. Populasi dalam penelitian ini adalah sebanyak 31 rumah sakit yang terdiri dari rumah sakit tipe A hingga tipe D yang ada di Kota Pekanbaru. Hasil analisis data menggunakan bantuan program SPSS 30.0 menunjukkan bahwa pengendalian internal dan budaya organisasi berpengaruh terhadap pencegahan fraud pada Rumah Sakit Kota Pekanbaru. Hal ini terjadi karena adanya integritas yang baik, dilakukannya pengawasan secara berkala, serta manajemen rumah sakit menjunjung tinggi nilai-nilai etika. Sebaliknya, whistleblowing system tidak berpengaruh terhadap pencegahan fraud pada Rumah Sakit Kota Pekanbaru. Hal ini terjadi akibat kurangnya dukungan kepada karyawan, serta ketidakyakinan karyawan mengenai keamanan apabila berperan sebagai whistleblower.
KUALITAS AUDIT DITINJAU DARI INDEPENDENSI, AUDIT TENURE, AUDIT FEE DAN DUE PROFESSIONAL CARE : AUDIT QUALITY IN VIEW OF INDEPENDENCE, AUDIT TENURE, AUDIT FEE AND DUE PROFESSIONAL CARE Aprilady, Selsa; Nasir, Azwir; Hasan, Mudrika Alamsyah; Natariasari, Riska
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.356-368

Abstract

The purpose of this study was to analyze the influence of independence, the influence of audit tenure, the influence of audit fees, and the influence of due professional care on audit quality. Audit quality is the ability to detect and report material errors in financial statements. The population in this study is the Public Accounting Firm (KAP) in Pekanbaru, Riau, and the Public Accounting Firm (KAP) in Medan, North Sumatra which are registered in the IAPI 2022 Directory, namely 32 Public Accounting Firms (KAP). Purposive sampling was utilized to choose the study's sample. Thirteen public accounting firms were selected as samples in this study using predetermined criteria. The type of data used in this study is primary data using a questionnaire. Testing the research variables uses the Partial Least Square method using the SmartPLS 3.0 program. The results of the study show that independence, audit tenure, audit fee, and due professional care have an effect on audit quality
PENGARUH ASIMETRI INFORMASI, CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA: THE EFFECT OF INFORMATION ASYMMETRY, CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE AND OWNERSHIP STRUCTURE ON PROFIT MANAGEMENT Hadi, Yudha Asmara; Nasir, Azwir; Hasan, Mudrika Alamsyah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.166-178

Abstract

This study aims to find empirical evidence related to the Effect Analysis of Information Asymmetry, Corporate Social Responsibility, Company Size and Ownership Structure on Profit Management in Primary Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2021 period. The population of this study is Companies in the Primary Consumer Goods Sector Listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was selected using the purposive sampling method. The sample determination was predetermined based on the criteria. Hypothesis testing was carried out with the help of the SPSS 26 statistical test tool. The results of this study indicate that information asymmetry has a positive effect on earnings management, corporate social responsibility has no effect on earnings management, size has a positive effect on earnings management, institutional ownership has no effect on earnings management and managerial ownership has no effect on earnings management.
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik di Kota Pekanbaru, Medan dan Batam) Hernisa Soleha; Ruhul Fitrios; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study examines the effects of obedience pressure, task complexity, time budget pressure, and auditor experience on audit judgment among auditors working at Public Accounting Firms (KAP) in Pekanbaru, Medan, and Batam. A quantitative survey approach was employed using saturated sampling. Data were collected from 88 auditors through a five-point Likert scale questionnaire and analyzed using multiple linear regression. The results reveal that obedience pressure and auditor experience have a positive and significant effect on audit judgment, while task complexity and time budget pressure have a negative and significant effect. These findings indicate that greater pressure from superiors or clients influences auditors’ judgments, whereas increased task complexity and time constraints reduce judgment quality. Conversely, experienced auditors tend to produce more accurate and higher-quality audit judgments. The study highlights the importance of managing work pressure, controlling task complexity, allocating adequate audit time, and enhancing auditor experience to improve audit judgment quality in Public Accounting Firms. Keywords: Audit Judgment, Obedience Pressure, Task Complexity, Time Budget Pressure, Auditor Experience, Public Accounting Firm
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 Fadhli Irsyadi Fauzan Adha Putera Florentina ' Gustra Arianda Hadi, Yudha Asmara Hernisa Soleha 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 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 Ruhul Fitrios Sheila Nika Purwanti Sinta Tiara Putri Sukatin, Sukatin 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 '