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All Journal Jurnal Akuntansi Kompetif Jurnal Akuntansi Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement SYNERGY: Jurnal Bisnis dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Hardi Hardi
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH INDEPENDENSI, GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR : KOMITMEN ORGANISASI SEBAGAI MEDIASI Utra Wahidi; Hardi Hardi; Devi Safitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.139 KB) | DOI: 10.31258/jc.1.2.219-238

Abstract

This study aims to examine the effect of auditor independence on leadership style and organizational culture on auditor performance with organizational commitment as an intervening variable. The data collection method in this study uses the questionnaire method by taking 102 respondents in the Public Accountant Firm in Pekanbaru, Padang and Medan. Data analysis is performed through path analysis. The results of this study indicate that: 1) Auditor independence significantly influences organizational commitment, 2) Independence significantly influences auditor performance, 3) Organizational Commitment cannot be used as an intervening variable for the influence of Independence variable with Auditor Performance, 4) Organizational Commitment has a significant effect on performance auditor, 5) Leadership Style has a significant effect on Organizational Commitment, 6) Leadership Style has a significant effect on Auditor Performance, 7) Organizational Commitment is not able to be an intervening variable for the influence of Leadership Style variable on auditor performance, 8) organizational culture has a significant effect on Organizational Commitment, 9) organizational culture significantly influence Auditor Performance, 10) Organizational Commitment can be used as an intervening variable for the influence of organizational culture variables on auditor performance
Pemanfaatan potensi lokal buah Nanas untuk meningkatkan perekonomian keluarga di Kecamatan Bangko Pusako Kabupaten Rokan Hilir Meilda Wiguna; Hardi Hardi; Dasrol Dasrol; Sem Paulus Silalahi; Mudrika Alamsyah Hasan; Astrid Faradisty; Isma Mulyani
Unri Conference Series: Community Engagement Vol 2 (2020): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.2.471-477

Abstract

Bangko Pusako is a sub-district in district Rokan Hilir, Riau. Mostly the native works as palm oil farm workers and pineapple farmer.Regardless, people need the knowledge to manage local potensial through understanding about business they’ll gonna run, the law, and also simple financial report to develop local potensial becoming potensial business.This program (communities devotion) has a goal to enhancing knowledge of society in Bangko Pusako, especially housewife and daughter of palm oil farm worker, about how pineapple fruit is processed as jam and dodol (traditional food of Indonesia) by diversification. Other goals include entrepreneurship foundation, business law, competitiveness analysis of processed pineapple products, and simply financial report’s training in term to manage business processed pineapple product diversification. So that it can improve the economic welfare of the family in the villages in the Bangko Pusako sub-district, Rokan Hilir district. From the results of the program evaluation, there have been several mothers who make pineapple jam and sell it to neighbors based on orders for cake jam and some sell lunkhead pineapple to schools which are packaged in small plastic.
DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD HEXAGON Iqsan Bifadli; Hardi Hardi; Ferdy Putra
Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i2.3585

Abstract

Latar Belakang: Fenomena kasus kecurangan laporan keuangan yang terjadi pada perusahaan sektor manufaktur sering dilakukan dengan memanfaatkan banyaknya alur proses produksi yang terjadi dalam perusahaan.Tujuan: Penelitian ini bertujuan untuk mendeteksi terjadinya financial statement fraud dengan menggunakan analisis fraud hexagon.Metode Penelitian: Penelitian ini menggunakan analisis data menggunakan regresi logistik dengan bantuan aplikasi SPSS, sampel 52 perusahaan berdasarkan metode purposive sampling.Hasil Penelitian: Hasil penelitian menunjukkan pengaruh variabel nature of industry terhadap variabel financial statement fraud. Akan tetapi, pada variabel external pressure, personal financial need, change in director, state-owned enterprises, ineffective monitoring, change in auditor, dan frequent number of CEO’s picture tidak berpengaruh terhadap variabel financial statement fraud.Keaslian/Kebaruan Penelitian: Merupakan penelitian yang menggunakan teori fraud hexagon dikemukakan oleh Vousinas (2019) yang merupakan teori terbaru tentang fraud. Analaisi fraud hexagon digunakan untuk mendeteksi adanya financial statement fraud pada perusahaan manufakturKata kunci: Manufaktur, Fraud, Fraud Hexagon, Analisis, Financial Statement Fraud.
Pengaruh Etika Profesi dan Independensi Terhadap Kinerja Auditor dengan Profesionalisme Sebagai Intervening dan Spiritual Quotient Sebagai Moderating Ahmad Fauzan; Hardi Hardi; Meilda Wiguna
SYNERGY: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2026)
Publisher : Pelantar Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/synergy.v6i1.84

Abstract

This study aims to examine and analyze the influence of Professional Ethics and Independence on Auditor Performance with Professionalism as an intervening variable and Spiritual Quotient (SQ). In this study, the author uses an associative approach, with primary data sources. The data collection technique used was distributing questionnaires to 101 auditors working at Public Accounting Firms in Pekanbaru City. The sampling technique used was saturated sampling. The data analysis techniques used in this study are outer model analysis, inner model analysis and hypothesis testing using Partial Least Square (PLS) software version 4. The results of this study indicate that 1) Professional Ethics has a significant effect on Auditor Performance, 2) Professional Ethics has a significant effect on Auditor Professionalism, 3) Independence has a significant effect on Auditor Performance, 4) Independence has a significant effect on Auditor Professionalism, 5) Professionalism has a positive and significant effect on Auditor Performance, 6) Professionalism mediates the relationship between Professional Ethics and Auditor Performance, 7) Professionalism mediates the relationship between Independence and Auditor Performance, 8) Spiritual Quotient (SQ) moderates the effect of Professional Ethics on Auditor Performance, 9) Spiritual Quotient (SQ) moderates the effect of Independence on Auditor Performance
Pengaruh Stabilitas Keuangan, Ketidakefektifitas Pengawasan, Auditor Switching, dan Tekanan Eksternal terhadap Kecurangan Laporan Keuangan: Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di BEI Tahun 2019–2023 Raja Mayang Aysha; Hardi Hardi; Eka Hariyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i4.11647

Abstract

Financial statement fraud is the deliberate disclosure of a company's financial condition with material misstatements intended to deceive users of the financial statements for personal gain (Association of Certified Fraud Examiners (ACFE), 2020). This research aims to explore the impact of financial stability, ineffective monitoring, auditor switching, and external pressure on financial statement fraud. It focuses on BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample selection in this study used a nonprobability sampling method. The number of sample companies was fixed, namely 24 companies. The data analysis method used was multiple linear regression. The results of the study indicate that financial stability, ineffective monitoring, and external pressure have a significant effect on financial statement fraud. Meanwhile, auditor switching has no significant effect on financial statement fraud.
ANALISIS STRUKTUR MODAL DAN NILAI TAMBAH ( ECONOMIC VALUE ADDED ) SUATU STUDI PADA PT BANK MUAMALAT Tbk Liviawati Liviawati; Gusmarila Eka Putri; Hardi Hardi
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2570

Abstract

Bank Muamalat was the first Islamic bank established in Indonesia. At the time of its inception, Bank Muamalat performed very well, even becoming the largest bank in Indonesia. Following the global crisis, one of the causes of which was COVID-19, Bank Muamalat's performance declined. To improve Bank Muamalat's performance, the government planned to acquire Bank Muamalat through Bank BTN. However, the planned acquisition of Bank Muamalat by Bank BTN was not implemented because, according to news obtained by the author from kompas.com in September 2024, Bank BTN switched to Bank Victory Syariah for acquisition. As a result, Bank Muamalat had to seek new investors to obtain additional funds to improve its performance. Based on the results of a study by researchers entitled "Analysis of Bank Muamalat Performance and Financial Distress," the researchers found that Bank Muamalat's capital structure was dominated by debt. The results of the Debt to Equity Ratio (DER) calculation, which compares the debt and capital of Bank Muamalat, show that Bank Muamalat's debt is 10 times the capital, and the comparison of Bank Muamalat's debt and assets shows that Bank Muamalat's debt is 90% more than its assets. Therefore, the researcher wants to analyze the capital structure of PT Bank Muamalat and the operational added value of Bank Muamalat. The results of the study indicate that the largest composition of Bank Muamalat's debt is to third parties, namely funds in the form of savings and current accounts. Based on the added value analysis, Bank Muamalat's activities can provide added value to investors, where the results of the EVA calculation from 2018 to 2023 show a positive figure.
Co-Authors Ahmad Fauzan Astrid Faradisty Dasrol Dasrol Devi Safitri Eka Hariyani Ferdy Putra Gusmarila Eka Putri Iqsan Bifadli Isma, Muhammad Fauzan Liviawati Liviawati Meilda Wiguna Mudrika Alamsyah Hasan Raja Mayang Aysha Sem Paulus Silalahi Utra Wahidi