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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) Jurnal Kimia Terapan Indonesia Jurnal Visual Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Unri Conference Series: Community Engagement MANAJEMEN PEKBIS Coram Mundo: Jurnal Teologi dan Pendidikan Agama Kristen

Andreas Andreas

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Author-ID : 3003246

Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Materials Science & Nanotechnology Mathematics Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ATAS PENGGELAPAN PAJAK Vinna Marthadilova; Vince Ratnawati; Andreas Andreas
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze the factors influencing the perception of taxpayers on tax evasion with taxation sanctions as a moderating variable. The endogenous variables in this study are the perception of taxpayers on tax evasion and tax morals, while the exogenous variables are tax fairness, tax knowledge, enforcement level, social exchange, and tax sanctions as moderating variable. The population of this study are corporate taxpayer in Pekanbaru. While the sample of this study is a corporate taxpayer registered in Directorate General of Taxes in Pekanbaru are 150 respondents. Data analysis of this study uses Structural Equation Model with warp PLS 5.0. The results showed that tax moral mediates the relationship between fairness to the perception of taxpayers on tax evasion as full mediation, and also tax moral mediates the relationship between the enforcement level to the perception of taxpayers on tax evasion as a partial mediation. However tax moral does not mediate the relationship between tax knowledge to the perception of taxpayers on tax evasion, and also tax moral does not mediate the relationship between social exchange to the perception of taxpayers on tax evasion. On the other hand, tax sanction moderates the relationship of tax moral to the perception of taxpayers on tax evasion

PENGARUH SKEPTISISME PROFESIONAL, KOMITMEN ORGANISASI, TEKANAN ANGGARAN WAKTU DAN KINERJA AUDITOR TERHADAP PERILAKU DISFUNGSIONAL AUDIT DENGAN EMOTIONAL SPIRITUAL QUOTIENT SEBAGAI VARIBEL MODERATING (Studi Empiris pada Inspektorat Provinsi Riau) Nelda Pratiwi; Amir Hasan; Andreas Andreas
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aimed to determine the effect of professional skepticism, organizationalcommitment, time budget pressure and the performance auditor on dysfunctionalaudit behavior with emotional spiritual quotient as a moderating variable. The studywas conducted in Inspectorate of Riau Province.The population is around theinternal auditor in the Inspectorate of Riau province, amounting to 88 respondents.The sampling data of this study using census sampling technique in which allmembers of the population used as sampel. Data collection techniques in this studyis in the form of a questionnaire,while the data analysis technique used is multipleregression analysis and moderate regression analysis and processed with SPSSversion 21 for windows. Partial regression test (t test) showed that professionalskepticism, organizational commitment, time budget pressure has influence ondysfunctional audit behavior and the performance auditor hasn’t influence ondysfunctional audit behavior. Moderate regression analysis showed that professionalskepticism, organizational commitment, and time budget pressure on dysfunctionalaudit behavior moderated by emotional spiritual quotient has influence ondysfunctional audit behavior, except the performance auditor.

PENGARUH FAKTOR-FAKTOR EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Badan di Kota Pekanbaru) Sahri Romadan; Amir Hasan; Andreas Andreas
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine and analyze the effect of economic factors (taxcomplexity, probability detection, tax rate and audit tax) on tax payer compliance. Thepopulation of research is corporate tax payers in Pekanbaru City. There are 150samples, sampling technique is probability sampling, data collection technique withsurvey using a questionnaire. Types of research is quantitative descriptive, usingmultiple regression analysis and moderate regression analysis with satistical programassistance SPSS.17. The results of the reaserch were, The probability of detectionand tax rate affect tax payers compliance. the complexity of taxation and tax audit didnot affect tax payers compliance.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN JASA AUDIT AKUNTAN PUBLIK PADA KOPERASI DI KABUPATEN SIAK Wahyudi Wahab; Amir Hasan; Andreas Andreas
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze and examine the influence of business volume, liquidityratio, gearing ratio and audit cost to public accountant audit requests oncooperatives in Siak Regency. The population in this study are all cooperativebusiness entities in Siak Regency until 2015. The sample is 71 cooperativesselected based on purposive sampling method. The type of data used is quantitativedata using a secondary source. Data analysis technique used in this research islogistic regression analysis. The results showed that the variable volume of thebusiness influence on the demand for audit services public accountant. While theratio of liquidity ratio, gearing ratio and audit cost does not affect the demand ofaudit services public accountant.

THE EFFECT OF COMPANY CHARACTERISTICS, AUDIT QUALITY, AND TAX PLANNING ON BOOK TAX DIFFERENCES (BTD) AND IMPACT ON PERSISTENCY OF PROFIT Fadhril Rahmi Yulianto; Emrinaldi Nur DP; Andreas Andreas
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine and analyze the effect of company characteristics, auditquality, and tax planning on book tax differences (BTD) and their impact on earningspersistence. The population in this study are companies listed on the IndonesiaStock Exchange (IDX) in the 2014-2016 period. While the samples chosen wereforeign investment companies (PMA). The sampling technique used purposivesampling method, the researcher determined as many as 28 companies with a totalobservation of 84 samples. Data analysis was performed with multiple linearregression models and independent sample t test with the help of SPSS version21.0 software. The results of the study show that profitability and tax planning affectbook tax differences (BTD). While leverage, liquidity, and audit quality do not affectbook tax differences (BTD). Furthermore, for the second model, the results obtainedthat permanent differences affect the persistence of earnings. However, fortemporary differences does not affect the persistence of earnings. From the resultsof the independent sample t test showed that in the first model the percentage of theinfluence of the independent variable on the dependent variable was 83.4%.Whereas in the second model, the percentage effect of variables on the dependentvariable is 12.1%.

THE EFFECT OF EXPERIENCE AUDIT, AUDITOR’S PROFESSIONALISM AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT WITH TASK COMPLEXITY AS MODERATION (STUDY ON BPK RI RIAU PROVINCE REPRESENTATIVE) Miftarahma Miftarahma; Amir Hasan; Andreas Andreas
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objective of this study is to investigate the effect of Experience Audit, Auditor’sProfessionalism and obedience pressure on audit judgment with task complexity asmoderation. The population are auditors on BPK RI Riau Province Representative.Total sampling was used as sampling method, it was obtained 54 auditors assamples. Statical method used to test research hypothesis is using moderatedregression analysis (MRA). The result showed experience audit did not effect onaudit judgment, while auditor’s professionalism have effect on audit judgment andobedience pressure have effect on audit judgment, also found that task complexitydoes not moderates the effect of experience audit on audit judgment, while taskcomplexity moderates the effect of Auditor’s Professionalism on audit judgment andtask complexity moderates the effect of Obedience Pressure on Audit Judgment.

Co-Authors Afrina Indah Agnes Christy Anggrainy Agustin Basriani Aisyah Aisyah Aisyah Nur Alfiati Silfi Amaliah Atika Amir Hasan Andreana Lingga Assiddiqi Assiddiqi Aulia Putri Ananda Aulia Rahmi Azhar A Al Brayen Brayen Charlie Tambunan Christin Christin Dahlan Azmi Eka Hariyani Elfi Ilham Elfi Ilham Elfi Ilham EMRINALDI NUR DP Enni Savitri Ery Safrianti Fadhilah Risma Fadhril Rahmi Yulianto Fatima Elana Fitrianti Fatma Florentina Florentina Marta Delima BR. Sin Handri Geradus Hardi Hardi Ilham Elfi Jayanto Ginon Warjoyo Jessi Charina Sembiring Karlina Gita Oktavia Kasman Arifin Keshya Amanda Putri L Azhar Al Mamolla Randy Mariana Putri Miftahul Ulum Miftarahma Miftarahma Muhammad Alfian Putra Nasrizal Nasrizal Natariasari Riska Nelda Pratiwi Paulus Sem Rafika Ludmilla Rahmat Syahputra Tarigan Rahmatika Novia Rakhman Sarwono Ria Febriana Rio Safriadi Riri Trycia Indra Rofifah Ananda Yori Rudi Syaf Putra Rusli Rusli Saepulloh Saepulloh Sahri Romadan Saputra Ilham Sem Paulus Shelly Wijaya Wijaya Silalahi Paulus Sem Sri Herlina Aprilyana Supriono Supriono Susilatri Susilatri Timotius Bulu Vince Ratnawati Vinna Marthadilova Viny Christanti M Volta Diyanto Volta Volta Wahyudi Wahab Yeyen Maryani Yuristira Putri Zulbahridar Zulbahridar

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