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Andreas Andreas
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PENGARUH LINGKUNGAN KERJA, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, REGULASI, SERTA KECERDASAN ADVERSITY TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI AKUNTAN PUBLIK (Studi Pada Mahasiswa PTN di Riau dan Sumatera Barat) Assiddiqi Assiddiqi; Andreas Andreas; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of the work environment, social values, labor market considerations, regulations, and adversity intelligence on the interest of accounting students for a career as a public accountant (studies at publik universities in Riau and West Sumatra). The sample is determined using the Slovin formula. So that it obtained 256 samples of students majoring in Accounting who became respondents. This study used primary data obtained from respondents' answers and distributed questionnaires. The collected data were analyzed using data analysis methods by first proposing classical assumptions before conducting hypothesis testing. Classic assumption tests and hypothesis testing were carried out using SPSS version 16.0 software. The results of this study concluded that the Work Environment, Social Values, and Adversity Intelligence had an effect on the Interest of Accounting Students for a Career as Public Accountants, while the Considerations of the Labor Market and Regulations had no effect on the Interest of Accounting Students for a Career as Public Accountants.Keywords: Work Environment, Social Values, Labor Market Considerations, Regulation, Adversity Intelligence, Career Interest.
PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Agnes Christy Anggrainy; Andreas Andreas; Supriono Supriono
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 examines the effect of competence, independence, and work experience on audit quality with an auditor ethics of moderating variable. The respondent in this research are auditors whom work in public accounting office in South Jakarta area. The amount of auditors that has been visited are 85 auditors. The method of sample determining is purpossive sampling method, meanwhile the method of data tabulation has been used by researcher is multiple regression and moderate regression analysis. The result show that competence, independence, and work experience effect significantly to audit quality. An auditor ethics can be a moderate variable for independence and work experience, but it can’t be a moderate variable for competence.Keywords: Competence, Independence, Work Experience, Auditor Ethics, Audit Quality
PENGARUH LATAR BELAKANG ANGGOTA DEWAN DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN PERSONAL BACKGROUND SEBAGAI PEMODERASI (Studi Empiris Pada DPRD Kabupaten Kuantan Singingi) Riri Trycia Indra; Andreas Andreas; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to texaminethe Effect of The Board Knowledge About The Budget Of The Regional Financial Supervision (APBD) with The Personal Background A Moderating Variable on all members of Parliament in the area Kuansing. Using survey data from 35 questionnaires distributed, which can be processed is 33 questionnaires. Multiple linear regression analysis is used with the help of software SPSS 20.0. The result indicate that there is an effect between the board knowledge about the budget with the Regional Financial Supervision (APBD) at statistic value 0,017. Personal background use has an effect of the relationship between knowledge about the budget and the Regional Financial Supervision (APBD) at statistic value 0,016. And accountability use has an effect the relationship between knowledge about the budget and the Regional Financial Supervision (APBD) at statistic value 0,030, but not with ransparency at statistic value 0,584.Keywords : The Regional Financial Supervision (APBD), Moderate variable, and Multiple linear regression.
PENGARUH TATA KELOLA PEMERINTAHAN, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN PERAN AUDITOR INTERNAL TERHADAP TINGKAT KECURANGAN (Studi Pada SKPD Kota Bukittinggi) Karlina Gita Oktavia; Andreas Andreas; Susilatri Susilatri
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 aims to examine the effect of good governance, internal control effectiveness and the role of the internal auditor on the level of fraud. The study was conducted using a survey method. The population in this study were 29 government agencies in the city of Bukittinggi. Samples taken are 87 respondents. Data analysis methods are used alternately regression (multiple regression) with SPSS Version, 17.0. The results of this study indicated that the role of the internal auditor affect the level of fraud, but the good governance and internal control effectiveness don’t affect the level of fraud. The magnitude of the effect adjusted R2 of good governance, internal control effectiveness, and the role of the auditor on the level of fraud was 9,7%. The remaining 90,3% is influenced by other variables.Keywords: good governance, internal control effectiveness, internal auditor, and the level of fraud.
PENGARUH OPINI AUDIT SEBELUMNYA, PERUBAHAN MANAJEMEN, KEPEMILIKAN PUBLIK DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING Mamolla Randy; Andreas Andreas; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine and analyze the effect of previous audit opinion, management change, public ownership on auditor switching and auditor reputation on auditor switching. The population of this study were 18 real estate & property companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used is documentary data, namely research data in the form of financial reports that have been published from 2014-2018. The method of analysis used in this research is logistic regression analysis. The results showed that the audit opinion had no effect on auditor switching, which was evident from the significance value of 0.506> 0.05. Management change has no effect on auditor switching which is evident from a significance value of 0.695> 0.05. Public share ownership has no effect on auditor switching as evidenced by a significance value of 0.734> 0.05). Audit reputation has no effect on auditor switching which is evident from a significance value of 0.731> 0.05.Keywords: Previous Audit Opinion, Management Change, Public Ownership and Auditor Reputation Against Auditor Switching
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KLIEN KANTOR AKUNTAN PUBLIK (STUDI EMPIRIS PADA 25 PERUSAHAAN DI PEKANBARU) Charlie Tambunan; Andreas Andreas; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to find out influence of competence of audit team, independence, auditor change, and reputation of CPA Firm on client satisfaction. The population in this study are manager of accounting, staff of accounting and internal auditor whose working at company in Pekanbaru that use the services of a CPA Firm. This study is using survey method. Total respondents which is used in this study are 44 responden (58,7%). The analyzing method is Multiple Regression methods using SPSS (Stastical Product and Service Solutions) version 17. Result of this study indicates competence of audit team, independence, auditor change, and reputation of CPA firm influence to client satisfaction. The coefficient of determination in this study were 94,1 %. The four independent variables jointly influence dependent variable as much as 94,1 %, while 5,9% is influenced by other unclear variables.Keywords : Competence of Audit Team, Independence, Auditor Change, and Reputation of CPA Firm , Client Satisfaction.
PENGARUH KOMITE AUDIT, CAPITAL INTENSITY RATIO, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2018) Fitrianti Fatma; Andreas Andreas; Susilatri Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine effect of audit committee, capital intensity ratio, leverage, size of companies on tax avoidance in manufacturing companies that listed in the Indonesia Stock Exchange Period 2016-2018. The data used in this research a secondary data that obtained from company’s annual report and/or financial report. The number of samples 25 companies that are determined by purposive sampling method. The data analysis technique used in this research is descriptive statistical analysis of multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 22.0 for Windows as a data processing software program. The results of this study indicate the audit committee, leverage, and size of companies have significant effect on tax avoidance, while capital intensity ratio does not have significant effect on tax avoidance. Based on calculation of coefficient determination (R²) was 0,178. audit committee, capital intensity ratio, leverage, size of companies on tax avoidance simultaneously giving effect was 17,8%. While the remaining 82,2% influenced by other independent variables that are not observed in this research.Keywords : Audit Committee, Capital Intensity Ratio, Leverage, Size Of Companies, Tax Avoidance.
PENGARUH OBJEKTIVITAS, AKUNTABILITAS, INTEGRITAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Rahmatika Novia; Andreas Andreas; L Azhar Al
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the Effect of Objectivity, Accountability, Integrity and Professionalism on Audit Quality (Empirical Study of Public Accounting Firms in South Jakarta). The sample was determined by convenience sampling method. In order to obtain 155 samples of auditors who were respondents. This study uses primary data obtained from respondents' answers and distributed questionnaires. The collected data were analyzed using data analysis methods by first proposing classical assumptions before testing the hypothesis. Classic assumption tests and hypothesis testing were carried out using SPSS version 22 software. The results of this study concluded that Objectivity has a significant effect on Audit Quality, Accountability has a significant effect on Audit Quality, Integrity has a significant effect on Audit Quality, and Professionalism has a significant positive effect on Audit Quality.Keywords:Objectivity, Accountability, Integrity, Professionalism, Audit Quality
PENGARUH TEKANAN WAKTU, MATERIALITAS, RISIKO AUDIT, LOCUS OF CONTROL DAN TINDAKAN SUPERVISI TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta) Mariana Putri; Andreas Andreas; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of time pressure, materiality, audit risk, locus of control and supervision on premature sign off audit procedure at public accounting firms in Special Capital Region of Jakarta. The population of this research is 236 public accounting firms. Further, the sample method used was purposive sampling technique that obtained specific sample criterion which was only 41 internationally affiliated public accounting firms selected for this study. The data gathered in this study is the primary data which were collected through questioners. As much as 205 questioners spread to the participants, there were only 143 questioners returned completely. The data analysis technique in this study is multiple linear regression method using SPSS 20 statistics software. The result of the study proved that there is a significant relationship among time pressure, materiality, audit risk, locus of control and premature sign off audit procedure. Yet, there is no significant relationship between supervision and premature sign off audit procedure from the study finding. The coefficient of determination (R²) shows that jointly variables time pressure, materiality, audit risk, locus of control and supervision on the premature sign off audit procedure amounted to 71,10%.Keywords : time pressure, materiality, audit risk, locus of control, supervision, premature sign off
PEGARUH KOMPLEKSITAS OPERASI PERUSAHAAN, RAPAT KOMITE AUDIT DAN KEPEMILIKAN OPERASIONAL TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016 – 2018) Aisyah Aisyah; Andreas Andreas; Natariasari Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to obtain empirical evidence about the influence of the complexity of the operations of the company. The type of data used in this study is secondary data. The population includes all mining companies listed on the Indonesia Stock Exchange from 2016 to 2018 that publish financial reports that show data that supports the analysis of the factors that affect the audit report lag. The number of samples in this study were 27 companies with a purposive sampling method. Further data analysis used multiple regression analysis and hypothesis testing with a significant level α = 0.05 with the help of the SPSS application program version 25.0. The results showed that the complexity of the company's operations had a significant effect on the audit report lag with a significant value of 0.002. Audit comet meetings have a significant effect on the audit report lag with a significant value of 0.014. Meanwhile, institutional ownership does not have an effect on the audit report lag because the significant value is 0.129.Keyword: Audit report lag, complexity of company operations, committee meetings, institutional ownership
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 Indra Mawardi 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 Nurdin Nurdin 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