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All Journal AKUNTABILITAS Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Infestasi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Akuntansi dan Ekonomika Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ABDI EQUATOR Jurnal Akuntansi Keuangan dan Bisnis International Journal of Organizational Behavior and Policy

Raja Adri Satriawan Surya

Fakultas Ekonomi Dan Bisnis, Universitas Riau

Author-ID : 394846

Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH KEPEMILKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2013 Candra, Bob; Zulbahridar, Zulbahridar; Surya, Raja Adri Satriawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to prove the influence of institutional ownership, the proportion of independent board, and audit committe againts earning management. This is study an empirical study on the effect of the influence of institutional ownership, the proportion of independent board, audit committee againts earning management in the mining company listed on the indonesian stock exchange period 2011-2013. This study was conducted on mining companies listed on the indonesian stock exchange in period 2011-2013. Total sampel of 16 firms or 48 observations were selected through purposive sampling method. The data used are secondary data consisting of the data earning management, institutional ownership, the proportion of independent board, and audit committee. Hypothesis testing is done using multiple regretions. The result showed that audit committee and the proportion of independent board no effect on earning management, while the institutional owner effect earning management.Keywords: earning management, institusional owner, the proportion independent board, and audit committee.

PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENEKANAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris pada SKPD Kabupaten Indragiri Hulu) Wulandari, Widiya Restu; Surya, Raja Adri Satriawan; Paulus, Sem
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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This study aims to determine and analyze the effect of goal clarity budget and emphasis budgets on budgetary slack with the organizational commitment as a moderating variable. This research data was obtained from the questionnaires which was distributed to all SKPD Indragiri Hulu with purposive sampling method.This study population was departments, agencies, and local government offices in district the indragiri hulu. The sample used in this study were 92 respondents. The method of analysis used for testing the hypothesis is simple linear regression analysis with the help of SPSS software version 20.0. Based on the results of hypothesis testing found that budget goal clarity significant effect on budgetary slack. Emphasis budget significant effect on budgetary slack. While the organizational commitment can moderate the effect of budget goal clarity on budgetary slack. Organizational commitment can also moderate the effect of emphasis budget on budgetary slack. Where the effect of budget goal clarity against budgetary slack shows coefficients ß1 negative for 0,774 with a significance of 0,000 < 0,05. The influence of the budget emphasis on budgetary slack shows coefficients ß2 negative for 0,627 with a significance of 0,000 < 0,05. While it, organizational commitment can moderate the effect of budget goal clarity on budgetary slack shows coefficients ß3 positive for 0.059 with a significance of 0,004 < 0,05. And organizational commitment can moderate the effect of the budget emphasis on budgetary slack shows coefficients ß4 positive for 0.039 with a significance of 0,001 < 0,05.Keywords : Budget goal clarity, budgetary emphasis, organizational commitment and budgetary slack

ANALISIS PENGARUH PELAKSANAAN SUPERVISI TERHADAP KEPUASAN KERJA AUDITOR INTERNAL INSPEKTORAT SE-PROVINSI RIAU ', Boiman; Kurnia, Pipin; Surya, Raja Adri Satriawan
Jurnal Ekonomi Vol 21, No 01 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research was conducted to determine the effect of aspects of leadership andmentoring, aspects of working conditions, and aspects of the assignment to thesatisfaction of the work of internal auditors inspectorate as Riau province. Thestudy was conducted in 13 offices spread inspectorate in Riau Province. Samplingwas carried out using non-probability sampling methods (purposive samplemethod) while the data collection techniques performed by direct methods.Processing and analysis of data using linear regression analysis with the help ofsoftware SPSS (Statistical Product and Service Solution). The test data is used formultiple linear regression is a validity test data, test reliability, and test theclassical assumptions. The results showed that the aspects of leadership andmentoring no significant effect due to the leadership and mentoring variables arevariables excluded from the backward selection method. While aspects of theworking conditions and other aspects of the assignment of a significant effect onjob satisfaction.Kata Kunci : Aspects of Leadership and Mentoring, Aspects of WorkingConditions, Aspect Assignment, Job Satisfaction.

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018) Violla Yumitri; Raja Adri Satriawan Surya; Arumega Zarefar
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 2, No 2 (2019): Juni 2019-September 2019
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v2i2.5704

This study aims to examine the effect of corporate governance mechanisms on company performance. The corporate governance mechanism examined in this study includes internal governance consisting of: the board of commissioners and managerial ownership as well as foreign ownership, debt financing and audit quality. The population in this study are companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sample in this research was determined by the purposive sampling method with a total sample of 103 company annual reports. Statistical test results show that the board of commissioners, managerial ownership, foreign ownership, debt financing has no influence on company performance while audit quality has an influence on company performance.

PENGARUH KEADILAN, NORMA EKSPEKTASI, SANKSI DAN RELIGIUSITAS TERHADAP NIAT DAN KETIDAK PATUHAN PAJAK Yesi Mutia Basri; Raja Adri Satriawan Surya
Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aimed to analyze the effect of perceived tax equity, normativeexpectations (social and moral norms), legal sanctions (detection risk and penalty magnitude)and religiosity on Intention non tax compliance and non compliance behavior . In this study,Ajzen’s (1991) Theory of Planned Behavior is used as a theoretical framework to extend andcomplement tax research.The data set of the study was obtained from the survey applied to100 individual taxpayers in KPP Pratama Tampan-Pekanbaru. The results show equityperception of the tax system and moral norm have significant effect on intention but socialnorm, detection risk, penalty magnitude, and religiosity do not have effect on intention.Penalty magnitude, religiosity and intention have significant effect on non compliance behaviorDOI: 10.15408/akt.v7i3.2733

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TRANSPARANSI Dian Ramadhani; Raja Adri Satriawan Surya; Arumega Zarefar
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal mechanism consisting of: commissioners, managerial ownership, foreign ownership, debt financing, and audit quality. The population in this study is a registered company in Indonesia Stock Exchange for the period 2015 - 2018. The sample in this research determined by purposive sampling method with a total sample of 103 annual reports. Statistical tests showed that the board of directors, managerial ownership, foreign ownership, debt financing has no effect on the performance of the company while the quality of the audit have an impact on transparency.

Faktor-Faktor yang Mempengaruhi Pengungkapan Manajemen Risiko Monica Cindy; Raja Adri Satriawan Surya; Arumega Zarefar
InFestasi Vol 18, No 1 (2022): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i1.11715

This study examines and analyzes empirical evidence related to the effect of audit committee financial expertise, audit committee meeting frequency, public ownership structure, and risk management committee on risk management disclosure. The population of this study is companies in the agricultural sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample of this study was selected with the specified criteria, namely, using a purposive sampling technique. The method of data analysis in this study is multiple linear regression analysis. The results showed that the audit committee's financial expertise variable affected risk management disclosure. Meanwhile, audit committee meeting frequency, public ownership structure, and risk management committee do not affect risk management disclosure. This research can be used as a consideration for regulators and management in making policies to improve the quality of company risk management to minimize risk. Investors can pay attention to the factors of the audit committee, public ownership structure, and risk management committee to predict the company's financial health condition as consideration for investment decisions. Penelitian ini bertujuan untuk menguji dan menganalisis bukti empiris terkait pengaruh keahlian keuangan komite audit, frekuensi pertemuan komite audit, struktur kepemilikan publik dan komite manajemen risiko terhadap pengungkapan manajemen risiko. Populasi dari penelitian ini adalah perusahaan pada sektor agrikultur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Sampel penelitian ini dipilih dengan kriteria yang ditentukan yaitu menggunakan teknik purposive sampling. Metode analisis data pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel keahlian keuangan komite audit berpengaruh terhadap pengungkapan manajemen risiko. Sedangkan variabel frekuensi pertemuan komite audit, struktur kepemilikan publik dan komite manajemen risiko tidak berpengaruh terhadap pengungkapan manajemen risiko. Penelitian ini dapat digunakan sebagai pertimbangan regulator dan manajeme dalam membuat kebijakan untuk meningkatkan kualitas manajemen risiko perusahaan guna meminimalkan risiko. Investor dapat memperhatikan faktor komite audit, struktur kepemilikan publik dan komite manajemen risiko untuk memprediksi kondisi kesehatan keuangan perusahaan sebagai pertimbangan keputusan investasi.

The Machiavellian Character, Ethical Environment and Personal Cost in Their Impact to Whistleblowing Intention Arumega Zarefar; Raja Adri Satriawan Surya; Nanda Fito Mela
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 1 (2018): Jurnal Akuntansi Keuangan dan Bisnis Vol.11 No.1, Mei 2018
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.293 KB)

The objective of this study is to examine the effect of Machiavellian Character, Ethical Environment and Personal Cost to Whistleblowing Intention. This research was directed to all employees who work on SAMSAT Pekanbaru City and Rokan Hulu District. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 130 working in the office of One Stop Roof Administration Unit (SAMSAT) Pekanbaru City and Rokan Hulu District. From questionnaires distributed, 82 questionnaires can be completed and can be processed. Data collected were analyzed with Partial Least Square (PLS). The results of hypothesis testing conclude that: first, Machiavellian nature has influence toward whistleblowing intention with value tcount 3,551 > ttable 1,99. Second, Ethical Environment has effect toward whistleblowing intention with value tcount 2,829> ttable1,99. Third, Personal Cost has impact toward whistleblowing intention with value tcount 4,200> ttable 1,99. The result of the coefficient of determination (R2) is 0,556 which means that the independent variable used in this research affects Whistleblowing Intention of 55,6% while the remaining 44,4% is influenced by other variables not included in this regression model.

Pengaruh Pendidikan Pemilik, Pengetahuan Akuntansi Pemilik, Budaya Perusahaan, Umur Usaha, Skala Usaha dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi Pada UMKM dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi Nurul Aini Yolanda; Raja Adri Satriawan Surya; Arumega Zarefar
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 1 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pendidikan pemilik, pengetahuan akuntansi pemilik, budaya perusahaan, umur usaha, skala usaha dan pelatihan akuntansi terhadap penggunaan informasi akuntansi pada UMKM dengan ketidakpastian lingkungan sebagai variabel moderasi. Data yang digunakan dalam pemelitian ini adalah data primer, dengan kuesioner sebagai alat. Metode yang digunakan untuk pemilihan sampel adalah purposive sampling. Dalam penelitian ini, Total UMKM Kabupaten Kuantan Singingi berjumlah 12.752 UMKM. Sampel penelitian adalah 120 UMKM. Tetapi hanya 92 (76,67%) yang menjawab kuesioner dan dapat diproses. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dan analisis regresi moderasi menggunakan perangkat lunak pengolahan data statistik dan Windows SPSS 21.0. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi pemilik, budaya perusahaan, skala usaha dan pelatihan akuntansi berpengaruh signifikan terhadap penggunaan informasi akuntansi pada UMKM. Sedangkan pendidikan pemilik dan umur usaha tidak berpengaruh terhadap penggunaan informasi akuntansi pada UMKM. Analisis regresi moderat menunjukkan bahwa ketidakpastian lingkungan dapat memoderasi pendidikan pemilik, pengetahuan akuntansi pemilik, budaya perusahaan dan pelatihan akuntansi terhadap penggunaan informasi akuntansi. Ketidakpastian lingkungan tidak memoderasi umur usaha dan skala usaha terhadap penggunaan informasi akuntansi.

Pengaruh Aktivitas Asing, Pertumbuhan Penjualan, Profitabilitas Terhadap Penghindaran Pajak dengan Koneksi Politik sebagai Variabel Moderasi M. Aidil Ikhsan; Raja Adri Satriawan Surya; Nita Wahyuni
SUBSTANSI Vol 6 No 1 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Penelitian ini bertujuan untuk mengetahui pengaruh Foreign Activity, Sales Growth, Profitability terhadap Tax Avoidance dengan Political Connection sebagai variabel moderasi (studi empiris pada perusahaan manufaktur yang terdaftar di LQ45 Tahun 2017-2020). Data yang digunakan dalam penelitian ini merupakan data sekunder dari annual report perusahaan yang terdaftar pada LQ45 di Bursa Efek Indonesia. Metode yang digunakan pada penelitian ini adalah metode analisis regresi linear berganda dan analisis regresi moderasi. Pemilihan sampel pada penelitian ini yaitu menggunakan metode purposive sampling yang mana di dapat jumlah sampel sebanyak 13 perusahaan dengan total pengamatan sebanyak 52 perusahaan selama 4 tahun pengamatan (2017-2020). Hasil dari penelitian ini menunjukkan bahwa variabel Foreign Activity berpengaruh negatif terhadap tax avoidance, variabel Sales Growth tidak berpengaruh terhadap tax avoidance dan Profitability berpengaruh positif terhadap tax avoidance. Variabel Foreign activity, Sales growth dan profitability dapat menjelaskan variabel tax avoidance sebesar 63,1%. Sedangkan sisanya sebesar 36,9% dipengaruhi oleh variabel-variabel lain. Hasil dari penelitian ini juga menunjukkan political connection mampu memoderasi foreign activity dan profitability terhadap tax avoidance namun tidak mampu memdoderasi sales growth terhadap tax avoidance.

Co-Authors ', Boiman Anak Agung Istri Sri Wiadnyani Atika Zarefar Atika Zarefat Bob Candra, Bob Chindy Pebrika Perangin-Angin Chindy Pebrika Perangin-Angin Gustriani, Bunga Yefita M. Aidil Ikhsan Mayla Khoiriyah Mela, Nanda Fito Monica Cindy Nita Wahyuni Nurul Aini Yolanda Pipin Kurnia Ramaiyanti, Sinta Sem Paulus, Sem Ulfa Afifah Ulfa Afifah Ulfa Afifah Ulfa Afifah, Ulfa Vera Oktari Violla Yumitri Wulandari, Widiya Restu Yesi Mutia Basri Zarefar, Arumega Zulbahridar Zulbahridar, Zulbahridar

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