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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Akuntansi dan Teknologi Informasi PEKBIS
Raja Adri Satriawan Surya
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FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU AUDITOR DALAM PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Batam dan Pekanbaru) Desni Fellya; Raja Adri Satriawan Surya; Rheny Afri Hanif
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 purpose of this research is to analyze the influences of Time Pressure, Audit Risk, Materiality,Locus Of Control, Review Procedure and Quality Control and Etical Awareness to toward the premature audit prosedures sign off.The sample of this research came form of sixty correspondences who are Auditor who have worked on Public Accountant Office in Batam and Pekanbaru. Data collected through questionnaires are processed and analyze by using multiple regression analysis. The sampling method is purpossive sampling. The test for quality are using validity of test to use is pearson correlation and reliability test of the research to use is cronbach alpha. For hypotesis test, we are using Adjusted R square and t test. Data processed out by using ANOVA analysis using SPSS Version 21. The results of this research show that Time Pressure and Etical Awareness do not have significant influences towards the premature audit prosedures sign off with significant value 0,440 and 0,075. The other variables such as Audit Risk, Materiality,Locus Of Control, and Review Procedure and Quality Control to toward the premature audit prosedures sign off with significant value 0,005, 0,002, 0,000, and 0,002.Keywords : Audit, quality, materiality, etical, and premature
ANALISIS PENGARUH BIAYA OPERASIONAL, VOLUME PEMBIAYAAN MURABAHAH DAN BAGI HASIL DPK TERHADAP MARGIN PEMBIAYAAN MURABAHAH STUDI KASUS PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2010-2014 Raisa Rossalina; Raja Adri Satriawan Surya; 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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The purpose of this study was to examine the Effect of Operating Costs, Murabahah Financing Volume and DPK Sharing towards Murabahah Financing Margin Case Study of Islamic Banks in Indonesia 2010-2014. The population in this study include Islamic Banks in Indonesia 2010-2014. The samples were selected by purposive sampling method. The data used in this research is secondary data. Data collection method used is the method of documentation. The analytical method used in this research is multiple linear regression analysis. Based on the data collected and testing has been done on the problem by using the method of regression analysis, it can be concluded: 1) From the results of hypothesis testing, it was found that there is significant influence of Operating Cost to Murabahah Financing Margin in Islamic Banks. 2) From the results of hypothesis testing, it was found that there is significant influence of Murabahah Financing Volume to Murabahah Financing Margin in Islamic Banks. 3) From the results of hypothesis testing, it was found that there is significant influence of DPK Sharing to Murabahah Financing Margin in Islamic Banks.Keywords: Operating Costs, Murabahah Financing Volume, DPK Sharing and Murabahah Financing Margin
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Dyah Anggraini; Raja Adri Satriawan Surya; Adhitya Agri Putra
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 research aims to examine the effect of corporate governance, profitability,leverage, company size, and sales growth on tax avoidance in manufacturing companieslisted on the Indonesia Stock Exchange in 2015-2017 and this study aims to examine theeffect of independent variables that can significantly affect or not to tax avoidance. Thepopulation used in this study was based on predetermined criteria and a total of 51companies for 3 years, then the total sample was 153 samples. This study used apurposive sampling method and tested the hypothesis using multiple linear regressionanalysis using SPSS 22 version software. The results of this study show that theindependent variables of profitability have an effect on tax avoidance, and corporategovernance, leverage, firm size and sales growth do not affect tax avoidance. The resultsof the coefficient of determination (adjusted R2) of 0.166. This means that the overalleffect of the independent variable on tax avoidance is 16.6% while the remaining 83.4%is influenced by other independent variables not used in this study.Keywords : corporate governance, profitability, leverage, company size, sales growth,tax avoidance.
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Bengkalis) Algenti Zurlaili Sofia; Raja Adri Satriawan Surya; Rheny Afriana Hanif
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

Budgetary slack is a dysfunctional condition which can be done by managers at middle and lower levels if these organizations implement participatory budgeting. This study aims to examine the effect of participatory budgeting and budget goal clarity on budgetary slack and examine the influence of organizational commitment and leadership style as moderating .The results shows that: 1) participatory budgeting influence to budgetary slack with significance value 0,000 < 0,05. 2) budget goal clarity influence to budgetary slack with significance value 0,000 < 0,05. 3) organizational commitment as to moderate the effect of participatory budgeting on budgetary slack with significance value 0,042 <0,05. 4) organizational commitment as to moderate the effect of budget goal clarity on budgetary slack with significance value 0,002 < 0,05. 5) leadership style as to moderate the effect of participatory budgeting on budgetary slack with significance value 0,047 < 0,05. 6) leadership style as to moderate the effect of budget goal clarity on budgetary slack with significance value 0,000 < 0,05. The result of this study prove participatory budgeting and budget goal clarity influence to budgetary slack and organizational commitment and leadership style able to moderate the effect of participatory budgeting and budget goal clarity on budgetary slack.Keyword : budgetary slack, participatory budgeting, budget goal clarity, organizational commitment , and leadership style.
PENGARUH PRAKTEK CORPORATE GOVERNANCE TERHADAP LAMANYA AUDIT DELAY Nurul Hidayah; Raja Adri Satriawan Surya; Arumega Zarefar
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

This study was aimed to examine and analize the effect of audit committee size, audit committee meeting, audit committee expertise, board size, and independent board of commissioners toward audit delay at manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2011-2016. This study is empirical study with purposive sampling technique was used to collect sample. The data was obtained from the annual report of companies listed on the IDX in 2011-2016 which consisted of 498 companies. Multiple regression was use to analyze the data. The result of hypothesis testing showed that the audit committee size and audit committee expertise have a negative impact toward audit delay. Furthermore, audit committee meeting have a positive effect to audit delay. Meanwhile, the board size and independent board of commissioners has no effect toward audit delay.Keyword : audit committee size, audit committee meeting, audit committee expertise, board size, independent board of commissioners, audit delay.
PENGARUH KECERDASAN SPIRITUAL, KINERJA PELAYANAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, KETEGASAN SANKSI PERPAJAKAN, PENYELEWENGAN PAJAK, DAN PERSEPSI KEWAJIBAN PAJAK TERHADAP MOTIVASI WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN Novriandri Putra Ardian; Raja Adri Satriawan Surya; Alfiati Silfi
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

This research was conducted at the Tax Office (KPP) Pratama Pekanbaru Tampan. The purpose of this study to examine the influence of spiritual intelligence, taxation service performance, service quality fiksus, firmness tax penalties, tax fraud and tax liabilities perception on the motivation of the individual taxpayer in fulfilling their tax obligations in the Tax Office Primary. To achieve these objectives the research is done by using the sample of 100 respondents, by using the method of data analysis is using Partial Test. Based on the research results of testing the first hypothesis indicates that the variable spiritual intelligence (X1, performance variable tax services (X2, variable quality of service tax authorities (X3) and variable firmness sanction taxes (X4) has an influence on the motivation of the individual taxpayer. While the test results vaiabel hypothesis on tax fraud (X5) and variable perception of tax liability (X6) has no effect on the motivation of the individual taxpayer. Recommendations can be submitted is the next study might consider using a wider research object to the scope of some of the tax office in the city of Pekanbaru.Keywords: The Motivation Of The Individual Taxpayer
PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Agausto Saputra; Raja Adri Satriawan Surya; Rofika Rofika
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

One of the goals of the company is founded is to maximize the firm value which is reflected in the share price of the company. Some varibel that affect the firm value has been investigated by researchers before.This research aims to empirically examines and analyze the influence of the company policy which consists of debt policy, profitability, company size, and managerial ownership to firm value. The research population is all mining and agriculture companies listed in Indonesia Stock Exchange period 2013-2016. The sample of research is selected based on purposive sampling method based on some criterias. Based on the criterias obtained 17 companies selected to be sampled. While the number of observations of 68 observations. The analysis technique used multiple linear regression analysis using SPSS ver. 20 computer program. The results of this study indicate that debt policy influence to firm value with significance value 0,034 (<0,05), profitability has no effect to firm value with a significance value of 0.358 (> 0.05), company size influence to firm value with significance value 0,042 (<0,05), and managerial ownership influence to firm value with significance value 0,000 (<0,05).Keywords : Debt Policy, Profitability, Company Size, Managerial Ownership, Firm Value
PENGARUH CORPORATE GOVERNANCE, KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Pada Perusahaan Pertanian dan Pertambangan yang Terdaftar di BEI Tahun 2011-2014) Khoirunnisa Alviyani; Raja Adri Satriawan Surya; Rofika &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of corporate governance, excecutive characters, firm size, and leverage on the extent of tax avoidance with proxy book tax gap. The population in this study is the Registered Agriculture and Minning companies in Indonesia Stock Exchange in 2011 until 2014. The sample was determined by the purposive sampling method and obtain 12 companies. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. The method of analysis used is multiple regression analysis. The results of study show that institusional ownership has significant effect on tax avoidance, where the significant value are 0,045<0,05. Quality auditte has significant effect on tax avoidance, where the significant value are 0,371>0,05. Independent commisaries has a significant effect on tax avoidance, where the significant value are 0,000<0,05. Audit commite has no significant effect on tax avoidance, where the significant value are 0,459>0,05. Exchecutive charachters has signifikan effect on tax avoidance, where the significant value are 0,010<0,05. Firm size has significant effect on tax avoidance, where the significant value are 0,000<0,05. Leverage has no significant effect on tax avoidance, where the significant value are 0,490>0,05.Keywords: corporate governance, exchecutive charachters, firm size, leverage, and tax avoidance.
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN ORGANISASI DAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGANTERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Kabupaten Kampar) Abang Reza Yunaz; Raja Adri Satriawan Surya; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research purpose is to analyzing the effect of external pressure, environment uncertainty, organization commitment and the range of explanation finance report toward implementation of the transparency of financial report in SKPD Kampar district. The analytical method that used is multiple regression t-test to see the impact of each independent variable toward dependent variable. This research uses primary data by distributing questionnaires to 93 sample from echelon 2 and 3 at SKPD Kampar district government. Based on analysis result, it is known that the independent variable that have effect toward implementation of the transparency of financial report is external pressure, environment uncertainty, and the range of explanation finance report. As for the other variable is organization commitment proven has no effect on implementation of the transparency of financial report. The coefficient determination of this research is 13.7%, while 86.3% explained by other variables that not included in this research model.Keywords : transparency, finance, pressure, uncertainty and commitment
PENINGKATAN DAYA SAING USAHA UMKM BATIK DAN TENUN RIAU MELALUI EFISIENSI PRODUKSI Raja Adri Satriawan Surya; Kamaliah &#039;; Yesi Mutia Basri
PEKBIS Vol 7, No 2 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.71 KB) | DOI: 10.31258/pekbis.7.2.110-121

Abstract

Penelitian ini bertujuan untuk meningkatkan daya saing usaha Batik dan TenunRiau yang merupakan salah satu ciri khas Budaya Melayu melalui peningkatanefisiensi biaya produksi. dan menggunakan teknik pemasaran dengan cloudcomputing (computer awan). Pada saat ini hasil kerajinan Batik dan Tenun Riaumulai dikembangkan dan mulai diminati oleh masyarakat. Pada awalnya Tenun danBatik hanya dipakai pada acara tertentu dan digunakan oleh kalangan tertentu danUsia tertentu. Dengan berkembangnya disain dan corak Batik maka pada saat iniBatik dan Tenun telah berkembang penggunaanya tidak hanya pada acara resmi,atau hanya digunakan oleh kalangan tertentu. Batik dan Tenun Riau mulaidigunakan oleh masyarakat umum dan para kawula muda. Akan tetapi Tenun danBatik Riau sebagai salah satu pakain budaya melayu masih kalah dibandingkanBatik dan Tenun daerah lain. Hal ini disebabkan biaya produksi yang cukup tinggidan pemasaran yang masih kurang. Dari data yang dikumpulkan kendala yangdihadapi dalam produksi tenun adalah bahan baku berkualitas susah didapatkan.Bahan baku masih bersumber dari luar provinsi Riau bahkan luar negeri. Selain itukurangnya tenaga kerja juga merupakan kendala utama dalam produksi tenun.Masyarakat Riau sendiri banyak yang tidak berminat untuk melakukan pekerjaanmenenun, sehingga sumber tenaga kerja juga banyak berasal dari luar daerah Riau.Hal ini menyebabkan kurang berkembangnya produksi tenun dan dikhawatirkanjuga dapat menurunkan minat masyarakat Riau sendiri dalam peningkatan budayatenun.Keywords : Tenun dan batik, biaya produksi
Co-Authors Abang Reza Yunaz Adhitya Agri Putra Agausto Saputra Al Azhar A. &#039; Alfiati Silfi Algenti Zurlaili Sofia Atika Zarefar Cecep Kusmana Desni Fellya Dyah Anggraini Eka Hariyani Enni Savitri Erianti Sawitri Famela Syamratul Aini Fidela Raniah Sawity Julian Dini Astari Kamaliah &#039; Kartika Aulia Zein Khoirunnisa Alviyani Khurin’in Kurnia Putri Luthfia Putri Salsabila Malinda Yuliani Pascarina Mayla Khoiriyah Mudrika Alamsyah Hasan Muhammad Akbar S Novriandri Putra Ardian Raisa Rossalina Rheny Afri Hanif Rheny Afriana Hanif Rofika &#039; Rofika Rofika Selvy De Balqis Shendi Yunita Rizky Sinta Ramaiyanti Ulfa Afifah Yesi Mutia Basri Yuneita Anisma Zarefar, Arumega