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Andreas '
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Economics, Econometrics & Finance

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Pengaruh pengalaman kerja, etika, integritas, dan motivasi terhadap kualitas audit (Studi empiris pada auditor BPKP Provinsi Riau) Ridho Hidayat; Andreas '; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of work experience, ethics, integrity and motivation auditors on audit quality on BPK auditors Riau Province.The population in this study were all fixed auditors totaling 118 auditor remains in office working BPK Riau Province. Researchers determined with a purposive sample/judgment sampling that is, all the auditors still numbering 118 people in Riau BPK office working on the inspection or audit in 2014. Analytical method used is multiple regression analysis to test the hypothesis. The results showed that only work experience, ethics, and integrity that has a positive effect on audit quality, while motivation negatively affect audit qualityKeywords: Quality audits, work experience, ethics, integrity, motivation auditors.
Pengaruh struktur kepemilikan manajerial, debt covenant dan growth opportunities terhadap konservatisme akuntansi Indah Wulandari; Andreas '; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of managerial ownership structure, debt covenants, and growth opportunities to accounting conservatism. This study used a sample of 53 companies listed in Indonesia Stock Exchange from 2010 to 2012. Samples were selected using purposive sampling method. Data was multiple regresion analysis with software SPSS version 17 (Statistical Product and Service Solution version 17). The data test have been used is a partial hypotesis test (t). The results showed that managerial ownership structure had no effect on accounting conservatism, while debt covenant effect on accounting conservatism and growth opportunities effect on accounting conservatism.Keywords: Managerial Ownership Structure, Debt Covenant, Growth Opportunities
Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja pemerintah Eko Setiawan; Andreas '; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to obtain empirical evidence on the effects of partial and simultaneous clarity budgetary targets, accounting controls and reporting systems for accountability of government performance of Pelalawan Local Government.Population and sample of the study was the head of department / agency / office and head section / sub section on education in finance on 30 SKPD Pelalawan Data collected by distributing questionnaires to heads of 60 departments / agencies / offices and the head section / subsection finance . Data processing is done by using multiple regression analysis .The results show that the budget goal clarity and accounting controls a significant effect on performance accountability of government agencies , while reporting system does not affect the performance accountability of government agencies . The magnitude of the effect of independent variables on the dependent variable is equal to 96.4 % . 3.6 % means there are other variables that affect the dependent variable .Keywords : Budget Goal Clarity , Control Accounting , Reporting Systems , Performance Accountability .
PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, ETIKA PROFESI, DAN AKUNTABITAS TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Pada KAP Aceh, Medan dan Palembang) Hildayeni Aprilla; Andreas '; 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

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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
Co-Authors Chrystina Lawer Devi Safitri Elfi Ilham Enni Savitri Hildayeni Aprilla INDAH WULANDARI Mudrika Alamsyah Hasan Ning Umbar Susilowati Novia Arnia Yanti Pakar Firdaus Putri Larassati Ridho Hidayat Riska Natariasari Rusli ' Ruth A Pasaribu Solly Aryza Supriono ' Taufik Edrin Saputra Tetty Mawarni Theresa Festi T Yuneita Anisma Zulfikri Rahmat