Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Financial and Behavioural Accounting
Raja Adri Satriawan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TRHADAP KINERJA APARAT PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KABUPATEN KAMPAR) Della Adriadiva; 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

Local government management of accountability , not separated from the local government budget. In the planning of budget there are some characteristic purpose of the budget that is budgetary participation, budget clarity, budget feedback, budget evaluation, and budget goal difficulties. The existence of the budget’s purpose will clearly facilitate individuals to draw up the target budget.The purpose of this study was to re-examine the effect of budgetary goal characteristics to the performaance of local government. This study performed on local government in SKPD Kampar Regency with the second, third, and fourth echelon position. The object of this study is SKPD Kampar regency. Primary data collection method conducted with survey technique by providing questions to respondents by the questionnaire and the total of questionnaire is 108.The result of this study showed that budgetary goal characteristics (budgetary participation, budget clarity, budget feedback, budget evaluation) had a positive and signifikan effect in performance of local government. While difficulties in the budget’s purpose doesn’t had significant effects on the performance of local government of Kampar Regency.Keywords: Budgetary, Performance of Local Government.
Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah (studi pada satuan kerja perangkat daerah kabupaten rokan hulu) Wahyuni '; Raja Adri Satriawan; Enni Savitri
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

The research aims to look at the empirical evidence the effects of budget goal clarity, accounting control, and reporting system on performance accountability of public institutions. in Rokan Hulu. The research uses a survey of the work unit Rokan Hulu district.The samples used were as many as 60 people were respondents. The population in this study was 31 on education in Rokan Hulu. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression (multiple regression).The results showed that budget goal clarity effects on performance accountability of public institutions, budget goal clarity is done the better or greater, the greater the performance accountability of public institutions. Accounting controls do not affect on performance accountability of public institutions, because the budget is drawn up clearly with the available resources are not able to be lame effectively and efficiently which could potentially lead to fraud and inequality budget occurs. Reporting system affects on performance accountability of public institutions because good reporting system to monitor and control the performance of officials in implementing the set budget.Keywords: budget goal clarity, accounting control, reporting systems, performance accountability of public institutions.
PENGARUH KOMPETENSI, INDEPENDENSI, DUE PROFESSIONAL CARE, AKUNTABILITAS, DAN ETIKA TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor Kantor Akuntan Publik di Provinsi Riau dan Kepulauan Riau) Ayu Ichwanty; Raja Adri Satriawan; Azhari Sofyan
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 aimed to examine the influence of competency, independency, due professional care, accountability, and ethics to audit quality on Public Accounting Firm (KAP) in Province of Riau and Riau Islands.The population in this study are all auditors who worked at the KAP in Province of Riau and Riau Islands. Sampling was conducted using a simple random sampling method and number of sampling is 40 respondents. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 20 version.The results of this study proved that competency, independency, due professional care, accountability, and ethics significantly influenced to audit quality. Magnitude of the effect (coefficient determination) caused by competency, independency, due professional care, accountability, and ethics is 52,1% to dependent variable, while the remaining 47,9% is influenced by other variables not examined in this study.Keywords: Competency, Independency, Due Professional Care, Accountability, Ethics, and Audit Quality.
Analisis faktor-faktor yang mempengaruhi Audit Delay (studi empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia) Imam Trianto; Raja Adri Satriawan; Yuneita Anisma
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

Users of financial statements need information that is valid as a basis for decisions they make. In the conceptual framework of financial reporting stated that the timeliness of financial reporting is a major qualitative characterize in favor of the relevance of financial statements, so this will make the benefits of the financial statements will be reduced if the report was not available on time. Audit delay can be very detrimental to investors because it may increase information asymmetry and lead to rumors of capital market participants that create conditions in the capital markets is uncertain. The shorter the time period between the date of expiration of the fiscal year to the date of publication of the financial statements, the greater the benefits the users of financial statements. This study aimed to analyze the effect of company size, auditor opinion, size firm, solvency, and profitability to audit delay. Samples were selected using purposive sampling technique. The population is the entire mining company listed on the Indonesia Stock Exchange from 2012 until 2013. Hypothesis testing using multiple linear regression. From the test results, profitability variables significantly influence audit delay. While the variable size of the company, the audit opinion, the size of the firm, and no significant effect on the solvency of audit delay. The magnitude of the effect that (R2) by all variables together against the dependent variable of 12.3%, while the remaining 87.7% is influenced by other variables.Keywords: Audit delay, company size, audit opinion, firm size, solvency, profitability
Pengaruh pengawasan preventif dan pengawasan detektif terhadap efektifitas pengendalian anggaran (studi empiris pada satuan kerja perangkat daerah di kabupaten kampar) Julio Herdi Peuranda; 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

This research is conducted to analyze the influence of effectiveness of budget control to echelon III and IV in SKPD Kampar regency. The research consists of a dependent variable that is effectiveness of budget control (Y) and two independent variables which preventive (X1) and detective control (X2).The population in this research is all of echelon III and IV officials in SKPD Kampar regency with eightyeight respondents using purposive sampling technique. Data analysis using quantitative method with SPSS version seventeen.The result of this research convey that all of the independent variables simultaneously affect the effectiveness of budget control significantly. At partially test only detective control has effect significantly while the others independent variables affect not significantly. Adjusted R square show at moderate level (fifty one point three percent). It means fourty eight point seven percent has affect by other variable beyond this research.Keywords: Preventive and detective control, effectiveness of budget control
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN, MOTIVASI KERJA, KOMITMEN ORGANISASI, DAN BUDAYA ORGANISASI, SEBAGAI VARIABEL MODERATING PADA PERBANKAN DI PEKANBARU Rika Mayasari; Raja Adri Satriawan; Rofika -
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

Manager participation in the preparation of the budget will lead the initiative for them to develop ideas and information, enhance solidarity so as to create commitment among managers that can be managerial performance benchmarks. Influence of budget participation on managerial performance is influenced by leadership style, work motivation, organizational commitment, and organizational culture as moderating variable. The population in this study is the manager or manager-level in the bank's main branch office in Pekanbaru. Data used in this study are primary data obtained from the respondents on the questionnaire that deliver. Hypothesis testing is done is Moderated Regression Analysis with SPSS version 20. From these results it can be concluded that the participation budgeting has a significant positive effect on managerial performance. While variable leadership style, work motivation, organizational commitment and high organizational culture will further increase the effect of budget participation on managerial performance.Keywords: Participation budgeting, performance, leadership, work motivation.
ANALISIS FAKTOR YANG MEMPENGARUHI PERPINDAHAN KAP DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2012) Walmi Sholihat; Raja Adri Satriawan; Pipin Kurnia
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

Auditor switching is a change of public accountant who performedby a company.Auditor changes can occur due to government regulations (mandatory)and wishes the company itself (voluntary ).This study aims to determine the factors thataffecting companies in Indonesia do auditor changes. Variables used in this study is the size of public accountant, turnover management, audit opinion, and share growth. The data used in this study is the financial statement of manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2010-2012. Methods of data collection usingpurposivejudgment sampling. Total sample is as much as 25 companies. The results showed that the variables that significantly affectauditor changes is aturnover management. While other variables such as the size of public accountant, audit opinion, and share growth significantly influence the auditor changes.Keywords: auditor changes, turnover management
PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, DAN KEGIATAN SOSIALISASI PERPAJAKAN TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN BADAN (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Pekanbaru Tampan) Afrina Setiawati; Raja Adri Satriawan; Volta Diyanto
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

The objective of this research was to analyze the influence of taxpayer compliance, tax audit, tax collection, and tax socialization toward the increase of corporate income tax receivable. The population in this research is the company registered in the tax office of Pratama Tampan Pekanbaru from 2014 until 2016. Sample was determined by the jenuh sampling method. The data type that being used in this research were quantitative data by using monthly secondary data, while the method of analysis used is multiple regression analysis and use SPSS version 19.00 as the software for processing the data. The test results of this study indicate that the taxpayer compliance, tax audit, and tax collection effect the increase of corporate income tax receivable. Meanwhile, tax socialization have no effect on the increase of corporate income tax receivable. Based on the total adjusted R-square results proved that the independence variable, taxpayer compliance level, tax audit, tax collection, and tax socialization affect the increase of corporate income tax receivable of 0.775 or 77.5%. While the remaining 22.5% is explained by other variables that are not performed in this research.Keyword : taxpayer compliance, tax audit, tax collection, tax socialization, income tax receivable.
PENGARUH CORPORATE GOVERNANCE DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Diana Lestari; 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 study aims to examine the influence of Corporate Governance and inventory intensity to tax management. Corporate governance consisting of number board of commissioner, percentage Independent Commissioner, Audit Committee, and compensation of commissioner and executive. This study is manufacture companyfor years 2011-2013 selected by using method of pusposive sampling. There are 147 companies fulfilling criterions. This study used Multiple regression analysis was conducted using SPSS version 17.00 for windows. The result of this study that the variables that affect the tax management is number board of commissioner, independent commissioner, audit committee, and compensation of commissioner and excecuive. While variable that did not affect the tax management is inventory intensity.Keywords: tax management, corporate governance, and inventory intensity
Pengaruh ukuran perusahaan, solvabilitas dan reputasi kap terhadap audit delay pada perusahaan property & real estate di Bursa Efek Indonesia periode 2009-2012 Indah Permata Sari; Raja Adri Satriawan; Elfi Ilham
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 aimed to analyze the effect of firm size, solvency and reputation of the firm to audit delay in property & real estate companies in Indonesia Stock Exchange Period 2009-2012.The population in this study are all property and real estate company listed on the Indonesia Stock Exchange (IDX) 2009-2012. The population was 52 companies, but based on the above criteria there are 49 (forty nine) companies. Analysis of data using multiple linear regression.The study states that the size of the company does not have a significant impact on audit delay. It can be seen from the t value (0.649) obtained is smaller than t-table (1.973), the independent variable has no effect on the dependent variable so that the first hypothesis (H1) is not acceptable. Debt to Equity Ratio has a significant effect on audit delay. It can be seen from DER variable t value (2.449) is greater than t-table (1.973) then has the effect of independent variables on the dependent variable, thus the first hypothesis (H2) is acceptable. Public accounting firm's reputation has a significant impact on audit delay. It can be seen from the t value (2.117) is greater than t-table (1.973) then has the effect of independent variables on the dependent variable so that the third hypothesis (H3) is received.Keywords: Company Size, Debt to Equity Ratio, Reputation Public Accounting Firm, Audit Delay
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 Perangin-Angin, Chindy Pebrika 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 '