Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Journal of Financial and Behavioural Accounting
Raja Adri Satriawan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, INSENTIF DAN DESENTRALISASI TERHADAP KINERJA PEGAWAI BIDANG KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi pada Pemerintahan Daerah Kota Pekanbaru) Tri Suci Dayanti; Raja Adri Satriawan; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The purpose of this study was to identify and analyze the effect of budget participation, budget goal clarity, incentives and decentralization on the performance of the financial sector employees work unit area of Pekanbaru. The population to be used in this research is that there are local government officials in the regional work units (SKPD) Pekanbaru. Determination of the sample in this study using purposive sampling method for the election that meets the desired criteria researchers. The sample in this study is a government employee who was in the finance department which consists of a head of the division / Head of finance, treasurer and finance department staff totaling 74 people. Analysis of the data used is multiple regression (multiple regression) assisted with SPSS Windows Ver 17. The results of this study prove that budget participation did not affect the performance of employees in finance SKPD Regional Government Pekanbaru. While the budget goal clarity, incentives and decentralization significant effect on the performance of employees in finance SKPD Regional Government Pekanbaru.Keywords: Participation Budgeting, Clarity Budget Targets, Incentives, Decentralization, Performance.
PENGARUH GAYA KEPEMIMPINAN, PROFESIONALISME, LINGKUNGAN KERJA DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PENGELOLA KEUANGAN (Studi Pada SKPD Kota Dumai) Bobbie Windura; Raja Adri Satriawan; Sem Paulus Silalahi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aimed to analyze the influence of leadership style, professionalism, work environment and emotional intelligence on the performance of financial managers in Kota Dumai. Sampling technique used is purposive sampling. Respondents in this study is the Head of Department, Financial Administration Officer, the Technical Activities Executive Officer and Treasurer Expenditure. The sample used in this study were 72 respondents. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS software version 22.0. The results of the study found that leadership style variable influence on the performance of financial operators with a regression coefficient of 0.179, professionalism effect on the performance of financial operators with a regression coefficient of 0.216, the work environment influence on the performance of financial operators with a regression coefficient of 0.347, emotional intelligence affect the performance manager finance with a regression coefficient of 0.238). The result of the coefficient of determination (R2) of 0.610 means that the contribution of independent variable influence to variable by 61% and the remaining 39% are influenced by other variables.Keywords : Leadership Style, Professionalism, Work Environment, Emotional Intelligence and Performance
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) Ade Saputra; Raja Adri Satriawan; Supriono -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This present study was intended to identify the impact of the implementation of government standard accountancy, the system of internal control, and the competency of accounting staff on the quality of the financial statement of the regency government of Kampar. The study was conducted at SKPD governmentof Kampar’ (departments of the regency government of Kampar). The sample was determined using Sampling Purposive Technique and the respondents totaled 96. The data used were the primary data. The data were collected through questionnaire. The data were analyzed using the multiple linear regression analysis assisted with the SPSS version 20.00 program. The result of this study indicated that the government accounting standard ,internal control systemand the human resources competencies and has significantly effect on quality of financial statement. The magnitude of the effect (R2) the government accounting standard, internal control system and the human resources competencies on the quality of the financial statement was 47,7%. While the remaining 52,3% is influenced by other independent variabel that are not observed in this study.Keywords: accounting standard, internal control, competencies, and quality
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK (AUDITOR SWITCHING) Bayu Putra Harvianto; Raja Adri Satriawan; Al Azhar Ali
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study examined the effects of going concern audit opinion, management change, KAP size,clien size and financial distress on auditor switching. The sample of this study is 44 of Manufacturing Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed that the going concern audit opinion, KAP size, clien size and financial distress had a effect to auditor switching But management change had not effect to auditor switching. Going concern audit opinion showed coefficient -0,291 with the signification values 0,003. This the decision made is to accept hypothesis H1. Management change showed coefficient -0,204 with the signification values 0,287. This the decision made was to reject hypothesis H2. KAP size showed coefficient -0,106 with the signification values 0,000. This the decision made is to accept hypothesis H3. Clien size showed coefficient -2,501 with the signification values 0,013. This the decision made is to accept hypothesis H4. And the Financial distress showed coefficient 1,453 with the signification values 0,034. This the decision made is to accept hypothesis H5Keywords: auditor switching, going concern audit opinion, management change, clien size, financial distress.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR) (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2011-2013) Rahati Wulansari; Raja Adri Satriawan; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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 influence of Corporate Governance Characteristic consisting of Independent Commissioner, Audit Committee, Institutional ownership, and management ownership on the Effective Tax Rate (ETR). This study is an empirical research with the purpose of sampling techniques in data collection. Secondary data obtained from financial statement bank enterprises listing on the Stock Exchange during the year 2011 to the year 2013. Multiple regression analysis was conducted using SPSS version 17.00 for windows. The result of this study that the variables that affect the effective tax rate is independent commissioner, audit committee, and ownership of manajerial. While variable that did not affect the effective tax rate is institutional ownership.Keywords: Effective tax rate, Independent Commissioner, Audit Committee, Institutional Ownership, and Management Ownership.
Pengaruh Pengawasan Fungsional Dan Akuntabilitas Publik Terhadap Kinerja Pemerintah Daerah (Studi Empiris Pada SKPD Provinsi Riau) Yulia Petra Harvianda; Raja Adri Satriawan; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

One important element of good government is the absence of public accountability, in addition to transparency, rule of law, and regulations. Therefore, supervision is an essential element in the process of government management, has a strategic role for the realization of public accountability in the governance and development. One is the performance of the government on regional work units.This study aims to determine the effect of Functional Control and Public Accountability to the Local Government Performance In SKDP Riau Province. Respondents in this study are numbered 38 people. The type of data used is the data in the form of the data subject with the method of data collection using questionnaires. The method of data analysis used in this study is a multiple linear regression (multiple regression) with the help of Statistical Product and Service Solution (SPSS) software version 19.0.The results of this study showed both partial and simultaneous monitoring of functional variables significantly influence the performance and accountability of local government, because in the world of government, every part of government must be right people, which has competence in accordance with the predetermined qualification. While the coefficient of determination shows all variables of independently functional oversight and public accountability used in this study provide a contribution of 15.2% to the dependent variable of local government performance. While the remaining 84.8% describe other independent variables were not included in this study.Keywords: functional oversight, public accountability and performance of local government.
Pengaruh sumber daya manusia, pemanfaatan teknologi informasi dan pengawasan keuangan daerah terhadap keandalan pelaporan keuangan pemerintah kota dumai Gita Silvia Marda; Raja Adri Satriawan; Supriono '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine and obtain empirical evidence about the factors that affect the reliability of financial reporting local government, specifically her at Dumai City Government. This research is motivated by the fact that the government financial reporting should provide information which is reliable in assessing accountability and decision-making parties. Variables to be tested in this study were, among others, the quality of human resources, the utilization of information technology and financial control systems area (as independent variables) to the reliability of financial reporting (as dependent variable).The data in this study is primary data obtained from questionnaires distributed directly to the respondents. Data collected from 105 respondents who work in finance / administration on regional work units (SKPD) in the city of Dumai. This hypothesis was tested by multiple linear regression using partial hypothesis test (ujit-t).The test results showed that the quality of human resources and financial controls areas significant positive effect partially on local government financial reporting reliability of Dumai. While Information Technology bepengaruh not to Keandalaan Financial Reporting for maximum utilization of Information Technology has not used in Dumai City government institutions.Keywords: Human Resources, Information Technology, Regional Financial Supervision and Financial Reporting Reliability Government
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PENGAWASAN TERHADAP PENGELOLAAN ANGGARAN BERKONSEP VALUE FOR MONEY PADA INSTANSI PEMERINTAH (Studi Empiris SKPD Provinsi Riau) Debi Putri Pertiwi; Raja Adri Satriawan; Al Azhar Ali
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The research aims to examine the influence of accountability, transparency, and and control to budgeting management of the value for money concept of government institute in Riau Province. The research population of all employees echelon 3 & 4 in the local government SKPDs Riau Province. The data of this research were obtained from questionnaires. The sample used by 86 respondents were selected using purposive sampling and analyzed using multiple regression with Software SPSS for Windows Version 19. The results showed that accountability, transparency, and and control to budgeting management give a effect to the budgeting management of the value for money concept of goverment Institute.Keywords: Accountability, Transparency, Control, Budgeting management of the value for money concept
Analisis faktor-faktor yang mempengaruhi pergantian kantor akuntan publik (auditor switching) Agus Rianda; Raja Adri Satriawan; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study examined the effects of going concern audit opinion, management change, KAP size, client size and financial distress on auditor switching.The sample of this study is 44 of Manufacturing Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version.The results showed that the going concern audit opinion, KAP size, client size and financial distress had a effect to auditor switching. But management change had not effect to auditor switching. Going concern audit opinion showed coefficient -0,291 with the signification values 0,003. This the decision made is to accept hypothesis H1. Management change showed coefficient -0,204 with the signification values 0,287. This the decision made was to reject hypothesis H2. KAP size showed coefficient -0,106 with the signification values 0,000. This the decision made is to accept hypothesis H3. Client size showed coefficient -2,501 with the signification values 0,013. This the decision made was to reject hypothesis H4. And the financial distress showed coefficient 1,453 with the signification values 0,034. This the decision made is to accept hypothesis H5.Keywords : auditor switching, going concern audit opinion, management change, KAP size, client size, financial distress.
Pengaruh npl, car dan tingkat suku bunga terhadap penyaluran kredit perusahaan perbankan yang terdaftar di bursa efek indonesia pada tahun 2009-2011 Bagust Budiman Supiatno; Raja Adri Satriawan; Desmiawati '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aimed to examine the influence of NPL (Non Performing Loan), CAR (Capital Adequacy Ratio) and the Interest Rate on Lending. The object under study is a banking group listed on the Indonesia Stock Exchange (2009-2011) with a total number of 72 samples tested for research data.The analytical method used is multiple regression analysis. Before the t test statistic for multiple regression equation, the test is done first classical assumption of data normality, autocorrelation, multicollinearity and heteroscedasticity. Once the data is free from classical assumptions, then the hypothesis test using the t test to see the effect of each independent variable on the dependent variable partially.Pengaruh npl, car dan tingkat suku bunga terhadap penyaluran kredit perusahaan perbankan yang terdaftar di bursa efek indonesia pada tahun 2009-2011Based on the analysis, it is known that Interest Rate influence the Lending. While the Non-Performing Loan (NPL) and the Capital Adequacy Ratio (CAR) had no significant effect on Lending. coefficient of determination study is 37.2% which is still 62.8% more changes in lending as the dependent variable is affected by other variables that are not used in this research model.Keywords: Lending, NPL (Non Performing Loan), CAR (Capital Adequacy Ratio Credit), and Interest Rate.
Co-Authors ', Rofika Ade Saputra Afrina Setiawati Agus Rianda Al Azhar Ali Annisa Rahmadita Aryengki, Rio Atika Zarefar Ayu Ichwanty Azhari Sofyan Bagust Budiman Supiatno Bambang Prasetio Bayu Putra Harvianto Bobbie Windura Debi Putri Pertiwi Della Adriadiva Desmiawati ' Devi Safitri Devi Savitri, Devi Diana Lestari Elfi Ilham Emrinaldi Nur DP Enni Savitri Fadli Harahap, Fadli Gita Silvia Marda Hamidi, Barzan Imam Trianto Indah Permata Sari Johannes Sihaloho Julio Herdi Peuranda Julita - Khairani Purnamasari Mayla Khoiriyah Nur Azlina Pipin Kurnia Puji Rahayu Rahati Wulansari Ramaiyanti, Sinta Reychard Griha Rheny Afriana Hanif Riezki Wulandari, Riezki Rika Mayasari Rofika - Sem Paulus Silalahi Supriono ' Supriono - Supriono - Susilatri ' Tri Suci Dayanti Ulfa Afifah, Ulfa Volta Diyanto Wahyuni ' Walmi Sholihat Wielda Permata Sari Yulia Petra Harvianda Yuneita Anisma Zarefar, Arumega Zulbahridar '