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Adhitya, Putra Agri
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Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, CAPITAL INTENSITY RATIO, SIZE, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN KOMPENSASI DEWAN KOMISARIS SERTA DEWAN DIREKSI TERHADAP MANAJEMEN PAJAK ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017 ) Natasha, Ayu; Raja, Satriawan Adri; Adhitya, Putra Agri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the influence of profitability, capital intensityratio, size, leverage, institutional ownership, and compensation of commissionerand director to tax management. Tax management is a dependent variable in thisstudy that measured by book tax differences (BTD). The population used in thisstudy is manufacture companies listed in Indonesia Stock Exchange period 2015-2017 which amounted to 163 companies. The sampling technique used purposivesampling technique for this study had a particular sample criteria are adapted to thepurpose of research . Based on purposive sampling method, the number of samples inthis study is 46 companies. But, researcher removed outlier from datasbase,untiltotal samples used is 35 companies. Data analyzed by classic asumption tests andexamine hypothesis by multiple regression method. These results indicate that the5% significance level, profitability, capital intensity ratio, size, and institutionalownership have a significant effect to tax management. While the other variable,leverage and compensation of commissioner and director do not have significanteffect to tax management.Keywords : Tax Management, Profitability, Capital Intensity Ratio, Size,Leverage, Institutional Ownership, and Compensation ofCommissioner and Directors.
PENGARUH KOMPETENSI APARATUR, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Empiris pada 3 Kecamatan yaitu Kecamatan Tandun, Rokan IV Koto, dan Pagaran Tapah Darussalam Kabupaten Rokan Hulu Tahun 2019) Popi, Pera; Yusralain, Yusralain; Adhitya, Putra Agri
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 apparatus competence, organizational commitment, community participation, and internal control systems on the accountability of village fund management. The population in this study were all village officials in 25 villages in Tandun, Rokan IV Koto and Pagarantapah Darussalam Districts in Rokan Hulu Regency. The sample in this study were village government officials who implemented village fund management, with the criteria of the Village Head, Village Secretary, Village Treasurer, General Head and BPD, with a total sample of 125 respondents choosed by using the purposive sampling method. This study uses primary data by distributing questionnaires. The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that apparatus competence, organizational commitment, community participation and internal control systems affect the accountability of village fund management.Keywords: Apparatus Competence, Organizational Commitment, Community Participation, Internal Control Systems and Accountability of Village Fund Management.
PENGARUH KOMPETENSI APARATUR, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Empiris pada 3 Kecamatan yaitu Kecamatan Tandun, Rokan IV Koto, dan Pagaran Tapah Darussalam Kabupaten Rokan Hulu Tahun 2019) Popi, Pera; Yusralain, Yusralain; Adhitya, Putra Agri
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 apparatus competence, organizational commitment, community participation, and internal control systems on the accountability of village fund management. The population in this study were all village officials in 25 villages in Tandun, Rokan IV Koto and Pagarantapah Darussalam Districts in Rokan Hulu Regency. The sample in this study were village government officials who implemented village fund management, with the criteria of the Village Head, Village Secretary, Village Treasurer, General Head and BPD, with a total sample of 125 respondents choosed by using the purposive sampling method. This study uses primary data by distributing questionnaires. The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that apparatus competence, organizational commitment, community participation and internal control systems affect the accountability of village fund management.Keywords: Apparatus Competence, Organizational Commitment, Community Participation, Internal Control Systems and Accountability of Village Fund Management.
PENGARUH PARTISIPASI PENYUSUNAN NAGGARAN, PENGAWASAN FUNGSIONAL, KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Pelalawan) Miki, Lutfiandri; Nasrizal, Nasrizal; Adhitya, Putra Agri
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 in Pelalawan Regency, Riau Province. The purpose of this study was to test empirically the effect of budgetary participation on the performance of local government agencies (P1) To empirically test the effect of functional supervision on the performance of local government agencies (P2) To test empirically the effect of organizational commitment on the performance of local government agencies (P3) To test empirically the effect of leadership style on the performance of local government agencies (P4). This research is expected to be useful as information material for readers and reference material for interested parties in an effort to improve the performance of a local government agency. The type of data used in this study is primary data. And by using the empirical study method. The variables in this study are Participation in Budgeting (P1) Functional Monitoring (P2) Organizational Commitment (P3) Leadership Style (P3). From the research that has been done, it is found that 1) The results of testing the first hypothesis indicate that budgetary participation affects the performance of the Pelalawan Regency local government. 2) The results of testing the second hypothesis show that functional supervision has no effect on the performance of the Pelalawan district government. 3) The results of testing the third hypothesis that organizational commitment has no effect on the performance of the Pelalawan district government. 4) The results of testing the fourth hypothesis, the leadership style has no effect on the performance of the Pelalawan district government.Keyword: Participation, Supervision, Commitment, Leadership Style; Local Government Performance.
PENGARUH UMUR PERUSAHAAN, OPINI AUDIT, REPUTASI KAP, DAN KOMPLEKSITAS OPERASI TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2019 Dimas, Fajar Laksono; Nasrizal, Akbar; Adhitya, Putra Agri
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 aims to examine the effect of Company Age, Audit Opinion, KAP Reputation, and operation complexity on timeliness of financial reporting. The populations in this study are 42 mining companies listed in the Indonesia Stock Exchange (IDX) during the period 2017-2019. The research method used in this study is a quantitative method which aims to test the relationships between variables through testing hypotheses by using 108 observation in 36 companies for three periods. The sample selection method uses purposive sampling in mining companies listed in the Indonesia Stock Exchange during the 2017-2019 periods. Hypothesis testing techniques are carried out using logistics analysis using the SPSS program. The results of this research show that company age, audit opinion, kap reputation, and operation complexity have an effect on timeliness of financial reporting.Keyword : Company Age, Audit Opinion, Kap Reputation, Operation Complexity, And Timeliness Of Financial Reporting.
Co-Authors Dimas, Fajar Laksono Miki, Lutfiandri Nasrizal, Akbar Nasrizal, Nasrizal Natasha, Ayu Popi, Pera Raja, Satriawan Adri Yusralain, Yusralain