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FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2016) Florentina Florentina Marta Delima BR. Sin; Andreas Andreas; Elfi Ilham
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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Abstract

The purpose of this study is to examine and analyze the factors that affect the company to do switching auditors with empirical studies on manufacturing companies listed on the Indonesia Stock Exchange 2011 to 2016. Dependent variable in this study is the switching auditor. While the independent variables are the change of management, financial distress, KAP size, audit delay, and qualified audit opinion. Sample are 108 companies selected by using purposive sampling method. Hypothesis testing using logistic regression. The results of this study indicate that the change of management has a positive and significant effect on the switching auditor, financial distress and KAP size has a negative and significant effect on the switching auditor, while the audit delay and the qualified audit opinion have no effect on the switching auditor. Based on the coefficient of determination (R2 ) obtained adjusted R2 0.369. This shows that all independent variables affect the dependent variable 36.9% while the remaining 63.1% influenced by other variables not examined in this studyKeywords: auditor Switching, Purposive Sampling, Logistic Regression And IDX.
PENGARUH AUDIT OPERASIONAL, PENGENDALIAN INTERNAL, DAN MOTIVASI KERJA TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN DI RUMAH SAKIT (Studi Empiris Pada Rumah Sakit Umum Daerah Bangkinang, Kabupaten Kampar) Amaliah Atika; 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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Abstract

This purpose of this research are to test and analyze the Influence of Operational Audit, Internal Control and Work Motivation on the Effectiveness of Health Services in hospitals. The population in this study was employees working at Bangkinang Regional General Hospital in Kampar. The sample in this study was 85 employees from the general administration, finance, human resources and education, medical services and SPI at the hospital in Kampar selected using a Slovin formula. The study used primary data by disseminating questionnaires. The method of analysis used in this study is multiple regression analysis. The analysis tool used in this study is Stastistical Product and Service Solution (SPSS) version 21.0 for windows. The results of this research indicate that: (1) operational audits have a significant effect on the effectiveness of health services, (2) internal control significantly affects the effectiveness of health services, and (3) work motivation significantly affects the effectiveness of health services.Keywords : Operational Audit, Internal Control, Work Motivation, Effectiveness of Health Services.
PENGARUH COMPANY SIZE, PROFITABILITAS, SPESIALISASI AUDITOR, REPUTASI AUDITOR DAN KOMPLEKSITAS OPERASI TERHADAP AUDIT REPORT LAG ( Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Aisyah Nur; Andreas Andreas; Hariyani Eka
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 research was conducted with the aim of proving and analyzing the effect of Company size, Profitability, Auditor Specialization, Auditor Reputation, and Operational Complexity on Audit Report Lag. This research was conducted at all Manufacturing companies listed on the IDX for the 2016 - 2018 period. The sampling method used was purposive sampling technique, with a total sample of 111 companies. The analysis technique used is multiple regression with dummy variables using the SPSS 21 program. Based on the analysis, it is found that the complexity of the operation has a positive effect on the audit report lag, while the company size, profitability, auditor specialization, and auditor reputation have a negative effect on the audit report lag. Simultaneously, company size, profitability, auditor specialization, auditor reputation, and operation complexity have a significant effect on audit report lag.Keywords: Audit Report Lag, Company Size, Profitability, Auditor Specialization, Auditor Reputation, Operation Complexity
PENGARUH TIME PRESSURE, AUDIT RISK, MATERIALITY, REVIEW PROCEDURES AND QUALITY CONTROL TERHADAP PREMATURE SIGN OFF DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BKP-RI Perwakilan Provinsi Riau dan Sumatera Barat) Fadhilah Risma; Andreas Andreas; Volta Diyanto
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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Abstract

The study aimed to examine the effect of time pressure, audit risk, materiality, review procedures and quality control on premature sign off audit procedures moderated by locus of control. The sample of this study are 50 auditors. Data were collected through a survey to auditors in BPK Riau and West Sumatra area by using personally administrated questionnaires. Writer tested the quality of data that included validity test and reliability test, normality test, asumsi klasik test, and use the hypothesis by means of multiple regression analysis test, t test and determination coefficient test using program software SPSS. The results of this study found that time pressure, audit risk, materiality, review procedures and quality control variables affect premature sign off and locus of control can moderate the effection of all independent variables with premature sign off.Keywords : premature sign-off, audit risk, time pressure, audit risk, materiality, review procedures and quality control, and locus of control
PENGARUH OPINI AUDIT SEBELUMNYA, PERUBAHAN MANAJEMEN, KEPEMILIKAN PUBLIK DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING Mamolla Randy; Andreas Andreas; Elfi Ilham Elfi Ilham
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 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
Analisis Jaringan FTTH (Fiber To The Home) Di Perumahan Maton House, Pekanbaru Andreas Andreas; Ery Safrianti
Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Vol 4, No 2 (2017): Wisuda Oktober Tahun 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains

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Abstract

Maton House housing has a local fiber access network that uses a duct system and the device feeder are inefficiency. This papper purpose to analyzes the FTTH network at Maton House-Pekanbaru Housing to improve the efficiency of optical transmission, using several parameters such as: power budget link, rise time budget, and optical power. The analysis process is done with some supporting software such as: Optisystem, AutoCad, and Google Earth. Calculation of Optical Power analysis parameters performed by simulation using Optisystem software found the average value of loss is 21.11 and the measurement using Opical Power Meter found the average loss value is 22.50 dBm. According to the acquisition of large optical power on optical transmission in Maton House housing proves the network is much smaller of damping than the standard total that is below -28 dBm based on IEEE at 802.8 .Keywords: FTTH, link power budget, rise time budget, optical power.
PERANCANGAN APLIKASI KOLEKSI LAPORAN SKRIPSI DAN KERJA PRAKTIK FAKULTAS TEKNOLOGI INFORMASI UNIVERSITAS TARUMANAGARA BERBASIS WEB DAN MOBILE Andreas Andreas
Jurnal Ilmu Komputer dan Sistem Informasi Vol 4, No 1 (2016): Jurnal Ilmu Komputer dan Sistem Informasi
Publisher : Fakultas Teknologi Informasi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (9.817 KB) | DOI: 10.24912/jiksi.v4i1.136

Abstract

Perancangan Aplikasi Koleksi Laporan Skripsi dan Kerja Praktik Fakultas Teknologi Informasi Universitas Tarumanagara Berbasis Web Dan Mobile bertujuan untuk melakukan proses penyimpanan laporan Kerja Praktik dan Skripsi secara online berdasarkan prosedur yang berlaku di Fakultas Teknologi Informasi Universitas Tarumanagara (FTI Untar). Prosedur pada aplikasi Web terbagi menjadi 3 tahapan utama, yaitu upload file, search, dan download file. Aplikasi yang dirancang dapat kompresi file yang diunggah. Prosedur pada aplikasi Mobile memiliki 1 tahapan, yaitu search. Pengguna dari aplikasi dibagi menjadi 2 kategori yaitu, mahasiswa dan operator (karyawan dan dosen). Pengujian terhadap aplikasi dilakukan dengan metode black box testing dan user acceptance testing. Hasil pengujian menunjukkan aplikasi yang dibuat telah berjalan sesuai dengan rancangan dan aplikasi memiliki proteksi password dalam soft copy laporan yang telah dikompresi.
CROSS LANGUAGE INFORMATION RETRIEVAL UNTUK DOKUMEN BAHASA INDONESIA DAN BAHASA MANDARIN Andreas Andreas; Viny Christanti M
Jurnal Ilmu Komputer dan Sistem Informasi Vol 2, No 1 (2014): Jurnal Ilmu Komputer dan Sistem Informasi
Publisher : Fakultas Teknologi Informasi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jiksi.v2i1.3165

Abstract

We develop a CrossT LanguageF Information RetrievalE (CLIR) application for Indonesian and Chinese language documents. The main purpose of this application is to find documents that are relevant to document input. We applied Parallel Corpus for build in dictionary. This system makes 500 words . We applied Vector Space Model (VSM) for searching algorithm. VSM measure relevancy for each document in the form of weight. System accurately selects relevant documents with average accuracy of precision and recall for Chinese query are 0.857479 and 0.030692, for Indonesian query are 0.86473 and 0.0324.  The application used 50 queries in Indonesian and Chinese language. KeywordsParallel Corpus, Vector Space Model, Indonesian, Chinese.
Pembuatan Mural untuk Menciptakan Suasana Edukatif dan Kreatif di RPTRA Mandala Tomang Jakarta Andreana Lingga; Jayanto Ginon Warjoyo; Andreas Andreas
VISUAL Vol 13, No 2 (2018)
Publisher : FAKULTAS SENI RUPA DAN DESAIN - UNIVERSITAS TARUMANAGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jurnal.v13i2.8229

Abstract

Effect of Liquidity, Asset Management, Leverage and Dividend Policy on Firm Value at Food and Beverages Companies Listed on the Indonesia Stock Exchange Andreas Andreas; Christin Christin; Shelly Wijaya Wijaya; Jessi Charina Sembiring
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1977

Abstract

This study aims to analyze the effect of liquidity, asset management, leverage and dividend policy on firm value at Food and Beverages Companies listed on the Indonesia Stock Exchange. The type of research used is quantitative research because the data used is numbers while the nature of this research is descriptive research. The population in this study amounted to 30 Food and Beverages Companies listed on the Indonesia Stock Exchange. The research sample used is in the form of financial statements of Food and Beverages Companies listed on the Indonesia Stock Exchange with a total of 20 companies from 2016-2019. The results of this study indicate that the current ratio, total asset turnover, debt to equity ratio and dividend payout ratio have a positive and significant effect on firm value at Food and Beverages Companies