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Volta Diyanto
Universitas Riau
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PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Pada SKPD Provinsi Riau) Dicky Rahman; Hardi -; Volta Diyanto
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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Abstract

This research aim to analyze the impact of empirical utilization of information technology, the application of region’s Financial Accounting System and application of the government accounting standards on the quality of region’s financial reporting area in Riau province. Analysis method used in this research was multiple regression using SPSS Version 20. Population in this research is the all of Echelon III and IV Unit in the Riau provincial government amounting to 1063 people. Respondents of this research is some have maintained echelon III and IV in each SKPD (satuan kerja perangkat daerah) Riau Province. Echelon III and IV was chosen as respondents with the reason to look at managerial performance in the financial quality reporting area. Results of this research is the utilization of information technology, Implementation of Region’s Financial Accounting System , Implementation of the Government Accounting Standards significantly positive affects the quality of the region's financial reporting that can be viewed by t> t table.Keywords: Information Technology, Accounting, Government, Quality and Reporting.
PENGARUH TATA KELOLA PEMERINTAHAN, ASIMETRI INFORMASI, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN KEADILAN DISTRIBUTIF TERHADAP KECURANGAN (fraud) (Studi Empiris Pada OPD Kota Dumai) Taufeni Taufik; Volta Diyanto Volta Diyanto
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 examines the impact of good governance, information asymmetry, the effectiveness of internal control and distributive justice against fraud. The population in this research is Dumai City Device Organization of 34 OPD. Of the existing population then obtained samples in this study as many as 102 respondents. Sampling technique using purposive sampling method, The technical analysis used in this study is multiple linear regression. While data processing method used by SPSS 21.0 as software to process data. The results showed that good governance effect on fraud (fraud) with a significant value of 0.000. information asymmetry has a significant effect of 0.009 on fraud. the effectiveness of internal control has a significant effect of 0.000 against fraud. And distributive justice has a significant effect of 0.000 on the fraud.Keywords : Good Governance, Inform
PENGARUH ETIKA, PENDIDIKAN DAN PENGALAMAN TERHADAP PROFESIONALISME AUDITOR INTERNAL DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi pada Inspektorat Wilayah Kabupaten Kampar Provinsi Riau) Arwinda Kurnia; Amir Hasan; Volta Diyanto
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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This study was aimed to examine the direct effect of Ethics, Education, Experiance and motivation, and also significant effect of Ethics, Education, and Experiance On The Auditor’s Internal Professionalism with motivation as intervening variable. Collecting data of this study using a questionnaire submitted to 43 auditors who work at Inspektorat Jenderal Kampar Regency Riau Province Representation. From questionnaires distributed 43 questionnaires (93%) were completed and can be processed. Data analysis for hypothesis test was done with Partial Least Square (PLS). Parameter Significant tested by comparing the value tstatistic with ttable, where the value tstatistik>ttabel at 0,0=2,02 confidence level, its meaning there significant influence between independent variabel with dependent variabel. Result of this study give evidence that ethics with significant 3,605, education with significant 2,318, experiance with significant 2,311, and motivation with significant 2,733 have effect on Auditor’s internal professionalism. Ethics with significant 6,780 and education with significant 6,896 also have effect on motivation. Ethics with significant 2,512 and also education with significant 2,518 have effect on auditor’s internal professionalism through motivation. But, experiance have no significant effect on motivation and also have no significant on auditor’s internal professionalism through motivation.Keywords: Ethics, Education, Experiance, motivation, and Auditor’s internal professionalism
Pengaruh book tax differences, aliran kas, tingkat hutang terhadap perubahan laba (studi empiris pada perusahaan real estate and property yang terdaftar di bei 2010-2012) Wira Amelia; Zirman '; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was conducted to examine empirically the effect of book taxdifferences, cash flow, and level debt to income changes.The population used in this study are real estate companies and propertylisted in Indonesia Stock Exchange during the period 2010-2012, with a total population of 53 companies. This study used a purposive sampling method, with a total sample of 31 companies. The method of analysis used in this study is the method of linear regression analysis with SPSS version 22.The results showed that the effect of permanent differences to changes inearnings with significance 0.001 <0.05. Temporary distinction has no effect on the change in earnings with a significance value 0.246 <0.05 level. Cash flow effect on earnings changes with the value of 0.017> 0.05 level. And debt levels do not influence the change in earnings with significant value 0.519 <0.05. R-square value is equal to 0.137 which means that 13.7% of the independent variable in this study is able to influence the dependent variable, while the remaining 86.3% is explained by other variables not included in the study.Keywords: permanent differences, temporary differences, cash flows, debt levels and earnings changes
Faktor-faktor yang mempengaruhi pemilihan karir profesi akuntan publik bagi mahasiswa akuntansi Esi Wildiana; Taufeni Taufik; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research was conducted by using a survey of students in Accounting University of Riau (UR), State Islamic University (UIN), Islamic University of Riau (UIR) in Pekanbaru. This study aims to determine the effect of intrinsic factors of work, financial rewards, consideration of labor market, social values and work environment on career choice public accounting profession.The population in this study were all accounting students who have taken courses audit 1. Samples taken of accounting totaled 94 students. 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) with the help of SPSS version 17.Results of hypothesis testing showed variable intrinsic factor of work tcount 3.713, ttable 1.986 with a significant value of 0.000, the financial rewards gained tcount 4.334, ttable 1.986 with significant value 0.000 and obtain a work environment tcount 2.649, ttable 1.986 with significant value by 0.010, with the results of the above three variables influence the career choice public accounting profession. . While considerations of labor market variable gain tcount 0.894, ttable 1.986 with significant values of 0.374 and acquire social values of tcount 0.678, ttable 1.986 with a significant value of 0.500, with the results of both these variables did not significantly influence the selection of professional career public accountant. The independent variables in this study were able to influence the dependent variable, while the remaining 38% is explained by other variables not included in this study, such as market motivation, motivation of individual personality, IPK, type of work, number of jobs, students' perceptions of sacrifices and benefits of public accountants , professional training, professional recognition, subjective norms, and perceived behavioral control.Key Word : intrinsic factors of work, financial rewards, consideration of labor market, social values, work environment, career choice public accounting profession
PENGARUH KUALITAS SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, KOMITMEN ORGANISASI, PERAN INTERNAL AUDIT DAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kota Dumai) Rezky Safitri; Taufeni Taufik; Volta Diyanto
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 research aims to analyze: 1) the effect of quality human resources on the quality of financial statements, 2) the effect of internal control systems on the quality of financial statements, 3) the effect of organizational commitment on the quality of financial statements, 4) the effect of the role of internal audit on the quality of financial statements, 5) the effect of regional financial management information system on the quality of financial statements. The population in this study was 30 OPD Dumai City. In this study, the sample used is the 90 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are multiple linear regression analysis. The analytical tool used in this study was Stastistical Product and Service Solution (SPSS) version 20.0. The result of this research showed that : 1) quality of human resources affect on the quality of financial statements, 2) internal control system affect on the quality of financial statements, 3) organizational commitment affect on the quality of financial statements, 4) the role of internal control affect on the quality of financial statements, 5) regional financial management information system affect on the quality of financial statements.Keywords :Quality Human Resources, Internal Control Systems, Organizational Commitment, The Role of Internal Control, Regional Financial Management Information System
PENGARUH AKUNTABILITAS, TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN,DAN KOMITMENMANAJEMEN TERHADAP PENERAPANTRANSPARANSI PELAPORANKEUANGAN (STUDI EMPIRIS PADA SKPD KABUPATEN INDRAGIRI HULU) M. Arif Syarmenda; M. Rasuli &#039;; Volta Diyanto
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 transparency of financial reporting requires that the organization to present the financial statements are free of material false and biased information to outside parties. This is in accordance with the concept of reliability of the information in the financial statments to be free of errors and misleading understanding of the material, presenting any facts honestly, and can be verified. Transparency can be affected by accountability, external pressure, the uncertainty of the environment, and management commitment. This research was conducted in the city with the object of research is the Indragiri Hulu department, agencies, and offices in Indragiri Hulu by 28 workers work unit of local government. Samples taken in this study were 84 respondents. Data collection is carried out using a questionnaire which is then analyzed using linear regression. Test results showed accountability influence significant .037 ,external pressure .004, the uncertainty of the environment .002, and management commitment .015. Influence of the application of the transparency of financial reporting in the goverment of Indragiri Hulu. The magnitude of the influence accountability external pressure, the uncertainty of the environment, and management commitment for the implementation of govermental financial reporting transperency Indragiri Hulu was 50,2 %.Keywords : Accountability, External Pressure, Environmental Uncertainty, Commitment, Transparancy and Financial report
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Property, Real estate dan Building Contrusction yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015) Muhammad Ridho; Azwir Nasir; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The high of firm value is one purpose of the company. The firm value of a company is the perception investors about the success rate of the company that are often associated with stock price. This research was purposed to find out the affect of profitability, investment decision, debt policy and firm size on firm value of property, real estate and building construction company listed on the stock exchange in 2014-2015. The population were 55 companies and a sample are 42 companies. The analytical type use associative analysis with the analyze tool used was classic assumption, multiple linear test, hypothesis. The result of the study found that 1) Profitability has significant effect on the firm value 2) Investment decision has significant effect on the firm value 3) Debt policy has affected on firm value 4) Firm size has no effect on firm value. The percentage of influence of profitability, investment decision, debt policy and firm size on firm value is 21,2%.Keyword : Profitability, Investment Decision, Debt Policy, Firm Size And Firm Value
PENGARUH MORALITAS APARAT, KESESUAIAN KOMPENSASI, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) Nurmaharani Junia; M.Rasuli &#039;; Volta Diyanto
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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This study aims to examine and analyze the effect of apparatus morality, suitability of reward, and compliance to accounting rules on the tendency of accounting fraud. The population on this research was SKPD at Kampar Regency. The sampling technique using purposive sampling method and determination of sample size in this study was calculated by the formula slovin obtained by 99 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using simple linear regression analysis and moderated regression analysis (MRA) approach. The results of this study show that first, apparatus morality significant affect on the tendency of accounting fraud, where the significant value are 0,047<0,05. Second, the suitability of reward significant affect on the tendency of accounting fraud, where the sicnificant value are 0,034<0,05. Third, the compliance to accounting rules significant affect on the tendency of accounting fraud, where the sicnificant value are 0,33<0,05.Keywords: apparatus morality, suitability of reward, compliance to accounting rules, and tendency of accounting fraud.
ANALISIS PENGARUH STOCK SPLIT TERHADAP HARGA SAHAM, VOLUME PERDAGANGAN DAN ABNORMAL RETURN PADA PERUSAHAAN BERTUMBUH DAN TIDAK BERTUMBUH Tiya Mardiyati Dalimunthe; Zulbahridar -; Volta Diyanto
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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Abstract

This study aimed to obtain empirical evidence and to analyze the differences in stock price, trading volume, and the abnormal return on the growth company and ungrowth company before and after the stock split announcement. This study uses 64 companies listed on the Indonesian Stock Exchange (BEI) that the stock-split in the range of 2007-2014. Sum of 53 companies for growth sample’s companies, and 11 sample firms for ungrowth companies. Categorizing the growth and ungrowth companies using IOS (Investment Opportunity Set) proxy MVEBVE (Market to Book Value of Equity). Data collection techniques in this study is done by using purposive sampling method based on secondary data that are available in the Indonesia Stock Exchange website. The method of analysis used Wilcoxon signed rank test and Mann-Whitney test with IBM SPSS version 20 for Windows. Research shows that there are significant differences in the average stock price of ungrowth company, the average TVA on growth company, AAR on growth company and ungrowth companies before and after the stock split and the average stock price and the average TVA between the growth company and ungrowth company after the stock split. Where significant difference were not found in the average stock price of growth company, the average TVA of ungrowth companies before and after the stock split and the AAR between the growth companies and the ungrowth companies after stock split.Keywords: stock split, stock price, TVA, AAR, growth, and ungrowth company
Co-Authors ', Rasuli Afrina Setiawati Amelia Bettry Fermana Amir Hamzah Amir Hasan Amries Rusli Tanjung Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Arsendy, Muhammad Teguh Arwinda Kurnia Azwir Nasir Azzahra Dita Reminda Calwin Gusrianto Chandra Halim Damayanti, Elok Daud Indrawan Dicky Rahman Dinda Dwipa Racelia Dwi Untari Emrinaldi Nur DP Enni Savitri Enni Savitri Erni Susanti Esi Wildiana Evi Deliana HZ Fadhilah Risma Fajar, Yundeya Muhammad Ginting, Rahmi Hardi - Hardi Hardi Indri, Putri Silvia Indriarta Hidayatunissa M, Rasul M. Ade Kasfauzi M. Arif Syarmenda M. Rasuli M.Rasuli &#039; Muhammad Afif Muhammad Ridho Musfialdy Musfialdy Nadya Havel Nova Wulandari Nurmaharani Junia Pratama, Muhammad Yogi Putri Nabila Musfi Putri, Hariana R. Adri Satriawan Surya, R. Adri Satriawan Raja Adri Raja Adri Satriawan Rasuli &#039; Rezky Safitri Rika Fitriyanti Riki Saputra, Riki Riska Natariasari Riska Natariasari Risma, Fadhilah Rita Anugerah Rizka Wahyuni Roza Octalia, Roza S, Samuel Parningotan Sholihin Sholihin Tatang Ary Gumanti Tatang Ary Gumanti Taufeni Taufik Tiya Mardiyati Dalimunthe Tria Widiastuti Putri Tryoandha Mashunri Wadya, Rinalda Prasilia Wira Amelia Zirman &#039; Zulbahridar -