Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
R. Adri Satriawan Surya
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN CAPITAL ADEQUACY RATIO TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2013) Ayu Susanti; R. Adri Satriawan Surya; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of information asymmetry, company size, ownership managerial and capital adequacy ratio on earning management. The population of this study is Banking Firm listed in Indonesia Stock Exchange in the period of 2011 – 2013. Based on purposive sampling method, there are 14 Banking firms as sample of this study. Test statistic used is multiple linear regression test and data obtained were processed using SPSS statistical software. The results of this research found that information asymmetry, company size, and capital adequacy ratio have a significant effect on earning management. While ownership managerial has no significant effect on earning management. Coeficient of determination (R2) valued 0.365 means that earning management is influenced by information asymmetry, company size, ownership managerial and capital adequacy ratio amounted 36.5%.Keywords: Earning Management, Information Assymetry, Company Size, Ownership Managerial, and Capital Adequacy Ratio
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGETS, INEFFECTIVE MONITORING, OPINI AUDIT, DAN CHANGE IN DIRECTOR TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD DIAMOND (Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016) Evi Anita Susanti. S; R. 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to obtain empirical evidence about the effectiveness of the fraud diamond in detecting financial statement fraud. The element of the fraud diamond that is used as independent variables is a pressure with proxy financial stability (ACHANGE), external pressure (LEV), and financial targets (ROA), opportunity with proxy ineffective monitoring (BDOUT), rationalization with proxy the audit opinion (AUDREP), and capability with proxy change in director (DCHANGE). In this research uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this research is the LQ-45 companies listed in Indonesia Stock Exchange in 2011-2016. Total sample of this research is 20 companies with six years observation.Data analysis was performed with the classical assumption and hypothesis testing using multiple linear regressionmethod by SPSS version 16.00. The results indicates that the financial stability (ACHANGE) and financial targets (ROA) influence the financial statement fraud. Meanwhile, the external pressure (LEV), ineffective monitoring (BDOUT), audit opinion (AUDREP), and change in director (DCHANGE) has no significant impact on financial statement fraud.The influence of the independent variables to describe the dependent variable is 33,1%, while the remaining 66,9% is influenced by other variables.Keywords : Financial Statement Fraud, Earnings Management, Fraud Diamond.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, TEMUAN AUDIT (BPK) DAN LEVERAGE TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pemerintah Daerah Kabupaten/Kota Di Provinsi Riau) Galang Afrian; R. 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study was to test the effect of the characteristics of the local government, the audit findings (CPC) and leverage on the performance of local government (Local Government empirical studies regencies / cities in Riau Province). Population in this research is the Regional Government of Regency / City in Riau Province has all the complete data include: Balance to get the Total Assets, Budget Realization Report (LRA) to get the PAD, DAU, DAK, Sharing and total realization of the budget revenues, as well as the need BPK audit examination report in 2009-2013 to get the number of audit findings. Data used in this research is secondary data. Data collection techniques in this research is the study of documentation and literature. The data analysis using descriptive method and multiple regression formula. From the research results showed the influence of regional wealth levels of local government performance is positive and significant. Influence shopping areas, audit findings and leverage of local government performance is positive and significant. Based on the results of research known that all independent variables have a strong relationship with local government performance. Also showed that the level of regional wealth, shopping areas, audit findings and jointly leverage effect on the performance of local governments amounted to 76.90%. For authors suggest that this research is still in need of some repairs to be done in future studies related to the object of study similar to this study in the future, such as by adding a few other variables to analyze the performance of local government.Keywords:Characteristics, Audit, Leverage and Performance.
Co-Authors Alfiati Silfi Ayu Susanti Azhari Sofyan Evi Anita Susanti. S Galang Afrian Zarefar, Arumega