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Volta Diyanto
Universitas Riau
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Pengaruh Pengetahuan dan Pemahaman, Efektifitas Sistem Perpajakan, dan Pelayanan Fiskus Terhadap Kemauan Membayar Pajak Dengan Kesadaran Membayar Pajak Sebagai Variabel Intervening. (Studi Empiris pada KPP Pratama Bangkinang) Daud Indrawan; Azwir Nasir; 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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This study aims to determine the effect of knowledge and understanding, effectiveness of the system of taxation and service tax authorities on the willingness to pay taxes and the role of consciousness pay taxes as an intervening variable. Model variables tested is knowledge and understanding, the effectiveness of the tax system, the quality of service tax authorities, the willingness to pay taxes and pay taxes consciousness.The population in this study is Bangkinang STO. This study used a sample of 74 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis method used is multiple regression with SPSS statistical software version 20.00. The results showed that the variables of knowledge and understanding, effectiveness of the system of taxation and service tax authorities have a significant effect on the consciousness of paying taxes. Similarly, the awareness of the tax paying significant effect on willingness to pay taxes.Keywords: knowledge and understanding, effectiveness sisitem taxation, service tax authorities, pay taxes awareness, willingness to pay taxes.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan Indeks KOMPAS 100 di Bursa Efek Indonesia Tahun 2014 s/d 2015) Dinda Dwipa Racelia; Raja Adri; 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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This study aims to determine the influence of corporate characteristics and corporate governance consisting of corporate activities, company size, liquidity, audit committee and board of directors of sustainability report publication on the company KOMPAS100 Index in Indonesia Stock Exchange 2014 s / d 2015. Data used in this research is secondary data from financial data at Indonesia Stock Exchange. The sample method used is purposive sampling, of the population of 114 companies listed in the KOMPAS 100 Index during the Year 2014 s / d 2015, there are research samples of 27 companies that meet the criteria. Hypothesis testing is done by using logistic regression analysis. The result of the research based on hypothesis test show that company activity, company size, liquidity and board of directors do not have significant influence to the sustainability report publication with significant that is 0402, 0.394, 0,590 and 0,296, while audit committee have significant influence to sustainability report publication with significant 0.012. The magnitude of influence (Nagelkerke R-Square) of corporate characteristics and corporate governance is 34.9% while the remaining 65.1% is influenced by other variables.Keywords : Inventory Turnover, Company Size, Current Ratio, Audit Committee and Board of Directors.
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, LOCUS OF CONTROL, PENEKANAN ANGGARAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP SENJANGAN ANGGARAN (STUDI EMPIRIS PADA SKPD KABUPATEN BENGKALIS) Dwi Untari; Azwir Nasir; Volta Diyanto
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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Purposes this study was aims to look at the effect of budgetary participation, information asymmetry, locus of control, suppression budgets, and environment uncertainty towards budgetary slack in Bengkalis regency. The population in this study was 28 SKPD in Government Bengkalis. The first hypothesis testing results show that budget participation variables significantly influence budgetary slack. The second hypothesis testing results show that information asymmetry variables significantly influence budgetary slack. The third hypothesis testing results show that the locus of control variables significantly influence budgetary slack. The fourth hypothesis testing results indicate that the suppression of variables significantly influence the budget budgetary slack. The fifth hypothesis testing results show that the environment uncertainty variables significantly influence budgetary slack. Rated R Square of 0.820 (82%). It explains that the budgetary slack influenced by budgetary participation, information asymmetry, locus of control, suppression budgets, and the uncertainty of the environment, while 18% more-facto influenced by other factors not examined in this study.Keywords : Budgetary participation, information asymmetry, locus of control, suppression budgets, environment uncertainty, budgetary slack
PENGARUH KEAHLIAN, INDEPENDENSI DAN KEMAHIRAN PROFESIONAL TERHADAP KUALITAS HASIL PEMERIKSAAN DENGAN PENGALAMAN KERJA SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA INSPEKTORAT KOTA PEKANBARU DAN KOTA DUMAI) Amelia Bettry Fermana; Hardi 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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The purpose of this study was demonstrate the influence of expertise, independence and professional skills on the quality of the result and the effect of work experience on relation expertise, independence and professional skills with the quality of inspection result. This study is a survey with census method, while spreading technique using questionnaires distributed to inspectors Inspectorate Pekanbaru Cityy and Dumai City. Of the 60 questionnaires distributed, 52 questionnaires were returned. Data analysis was performed by multiple linear regression testing and MRA. The result showed partially expertise, independence and professional skills on the quality of the result. Job experience as a moderating variable proved to be able to strengthen the relationship between expertise, independence and professional skills on the quality of inspection result.Keywords: Expertise, Independence, Professional Skills, Work Experience, and Quality Inspection Result.
PENGARUH KARAKTERISTIK PERSONAL AUDITOR DAN EMOTIONAL SPIRITUAL QUOTIENT (ESQ) TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT Nadya Havel; Azwir Nasir; Volta Diyanto
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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The purpose of this study was to examine the effect of external locus of control, turnover intention, auditor self-rated performance and emotional spiritual quotient (ESQ) to the acceptance of dysfunctional audit behaviour. The samples of this research were public accountants in Pekanbaru, Padang and Batam. The results of this study showed that external locus of control had significant effect to the acceptance of dysfunctional audit behaviour, but turnover intention did not affect the acceptance of dysfunctional audit behaviour. While self-rated performance had significant effect to the acceptance of dysfunctional audit behaviour, ESQ also had significant effect to the acceptance of dysfunctional audit behaviour. Coefficient determination test results showed R2 value of 0.736 which means the contribution of the influence by independent variables on the dependent variable was 73.6%. While the remaining 26.4% was influenced by other variables that not included in this regression model.Keywords : Dysfunctional Audit Behaviour, Locus Of Control, Turnover Intention, Performance, ESQ
PENGARUH PENGALAMAN, PENGETAHUAN, AUDIT TENURE DAN PEER REVIEW TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Batam, Padang dan Medan) Nova Wulandari; Rasuli '; 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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Audit is a process to reduce the information contained in consistencies between managers and share holders. So the company should be more critical in choosing Public Accounting Firm to the financial statements audited by a public accountants a report that is free from material misstatement, be credible. There fore, we need a professional services independent and objective public accountants to assess the fairness of the financial statements presented by management. This study aimed to examine the effect of experience, knowledge, audit tenure and peer review of audit quality in the public accounting firm in Pekanbaru, Batam, Padang and Medan. The sampling technique using purposive sampling. Data collection methods conducted by using a questionnaire. The data collected will be analyzed using multiple linear regression. The results showed that the experience, knowledge, peer reviewed significant effect on audit quality. While no effect exhibited significantly audit tenure on audit quality produced by a public accountant. The amount of donations influence the experience, knowledge, audit tenure and peer review of audit quality by 59%.Keywords: Experience, Knowledge, Audit Tenure, Peer Review and Quality Audit
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN, DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) M. Ade Kasfauzi; M. Rasuli '; 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 research aims to analyze the influence of external pressure, environment uncertainty, management commitment, and accessibility of financial statements on implementation of tranparency of financial report in Kampar regency. This research was carried out on financial management of each SKPD in Kampar regency. Samples obtained were amount to 104 person with purposive sampling manner. The data of this research using primary data direcly through a questionnaire then and the data analysis user multiple linear regression by SPSS 20. The research indicates that: external pressure has significant effect on the implementation financial report transparency, where the significant value are 0,026<0,05. Environmental uncertainly has not significant effect on transparency of financial reporting, where the significant value are 0,547>0,05. Management commitment has significant effect on the implementation financial report transparency, where the significant value are 0,027<0,05. Accessibility of financial statements has significant effect on the implementation financial report transparency, where the significant value are 0,025<0,05.Keyword: external pressure, environment uncertainty, management commitment, accessibility of financial statements, and transparency.
PENGARUH KONFLIK PERAN, KEPUASAN KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA PEMERIKSA PAJAK PADA KPP MADYA PEKANBARU DAN KPP MADYA BATAM Sholihin Sholihin; Enni Savitri; 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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The research aimed to analyse the effect role conflict, work satisfaction and organizational of cultural to performance of tax auditors at KPP Madya Pekanbaru and KPP Madya Batam. The respondent from this research are auditors that working at KPP Madya Pekanbaru and KPP Madya Batam. The samples with saturated sample method. The data used are primary data collected through questionnaires. Questionnaires which can be processed is number 52 questionnaires from 65 questionnaires distributed. Data analysis techniques using multiple regression analysis using SPSS version 20 was used to test whether the independent variables affect the dependent variable. Results of this study indicate that role conflict, work satisfaction and organizational culture influence on the performance of tax auditors in the KPP Madya Pekanbaru and KPP Madya Batam.Keywords: Performance of Tax Auditors, Role Conflict, Work Satisfaction, and Organization of Cultural.
PENGARUH TIME PRESSURE, AUDIT RISK, MATERIALITY, REVIEW PROCEDURES AND QUALITY CONTROL TERHADAP PREMATURE SIGN OFF DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BKP-RI Perwakilan Provinsi Riau dan Sumatera Barat) Fadhilah Risma; Andreas Andreas; 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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The study aimed to examine the effect of time pressure, audit risk, materiality, review procedures and quality control on premature sign off audit procedures moderated by locus of control. The sample of this study are 50 auditors. Data were collected through a survey to auditors in BPK Riau and West Sumatra area by using personally administrated questionnaires. Writer tested the quality of data that included validity test and reliability test, normality test, asumsi klasik test, and use the hypothesis by means of multiple regression analysis test, t test and determination coefficient test using program software SPSS. The results of this study found that time pressure, audit risk, materiality, review procedures and quality control variables affect premature sign off and locus of control can moderate the effection of all independent variables with premature sign off.Keywords : premature sign-off, audit risk, time pressure, audit risk, materiality, review procedures and quality control, and locus of control
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

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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.
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 -