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Volta Diyanto
Universitas Riau
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PENGARUH CORPORATE SOCIAL REPONSIBILITY, PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2013-2015) Azzahra Dita Reminda; Amries Rusli Tanjung; 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 purpose of this research is to find out the effect of corporate social responsibility, profitability, firm size, and capital intensit on the extent of tax aggresiveness. Independent variables used in this study are corporate social responsibility, profitability, firm size, and capital intensity while the dependent variable in this study is tax aggresiveness are measured using Effective Tax Rate (ETR). The population in this study is the banking company on the Indonesian Stock Exchange listed in 2013-2015. The sample was determined by the purposive sampling method and obtain 30 companies. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. Data analysis conducted with multiple regression model with help of software SPSS version 21,0. Of the result of the testing that has been done, that corporate social responsibility, profitability, and firm size has significant value on tax aggresiveness. Meanwhile capital intensity have no significant effect on tax aggresiveness. Based on total adjusted R-square result proved that variables of corporate social responsibility, profitability, firm size, and capital intensity effect on tax aggresiveness results of 43% while the rest of 57% were affected by other variables that were not performed in this study.Keywords: Corporate Social Responsibility, Profitability, Firm Size, Capital Intensity, Tax Aggresiveness
Peningkatan Pendapatan Asli Desa (PAD) Melalui Pembinaan Revitalisasi Dan Tata Kelola Bumdes Enni Savitri; Andreas Andreas; Volta Diyanto; Riska Natariasari
Journal of Community Engagement Research for Sustainability Vol. 1 No. 3 (2021): November
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.023 KB) | DOI: 10.31258/cers.1.3.106-113

Abstract

BUMDes is a local economics utilizing instrument with various type of potential. This potential economy is aimed improving the economics welfare of rural society through the development of economic business. Need to maximaze the role of BUMDes for increased original local government revenue. The aims of community service are to help set up the BUMDes in operation and financial reporting, strengthening the economy of the village and welfare of rural communities. The implementation of community services uses a technique of assisting the application of the BUMDes business unit management system on the Web. Community assistance with direct discussion and practice of BUMDes governance. The result of this activity is the simkeuBUMDes application. With this application, the BUMDes admin or manager is very helpful in managing BUMDes finances such as recapitulation of  financial reporting BUMDes, member lists, savings members.
The Analysis of Good Corporate Governance, Corporate Social Responsibility and, Firm Size Toward Firm Value Volta Diyanto; Riska Natariasari
Indonesian Journal of Economics, Social, and Humanities Vol 1 No 2 (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.1.2.97-101

Abstract

This research aims to analyze the effect of good corporate governance, corporate social responsibility, and the firm size towards the firm value. The population was banking firms listed in Indonesia Stock Exchange period 2015-2018. Samples used were 28 firms. The analysis method used multiple linear regression. The research results show that managerial ownership does not have effect towards the firm value. Institutional ownership and firm size have positive effect towards the firm value. Corporate social responsibility has negative effect towards the company value.
The Effect of Liquidity, Leverage and Profitability on Financial Distress Volta Diyanto
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.127-133

Abstract

This study aims to analyze the effect of liquidity, leverage, and profitability on financial distress in manufacturing companies in Riau province. 129 manufacturing companies experiencing financial distress in Riau province were selected as samples using purposive sampling method. The data were analyzed using multiple linear regression. The results show that the current ratio affects financial distress. The debt to equity ratio affects financial distress. Return on assets affects financial distress.
Peningkatan pendapatan asli desa melalui pembinaan revitalisasi BUMDes dan tata kelola dana desa Enni Savitri; Andreas Andreas; Volta Diyanto
Unri Conference Series: Community Engagement Vol 1 (2019): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.1.606-613

Abstract

Village finances are strategic for both the village and the government in the district. the importance of the village finances is upheld by the provision of the bill for village number 6 of 2014. The conditions in the village actually indicate a financial pattern in the village done by village device. Starting from the planning stage must be organized with village people because in the performance and financial circumference of the village must be managed by transparent principles, accountable, passive participation also orderly and budgetary discipline. Service towards composing document planning for village development. Teaching planning on using the synopsis account to village officials includes exposure issues, budget postings and financial reports in APBDes. A buffer of BUMDes, Equal perception of village personnel, BUMDes regulation, Job Desk Managerial BUMDes. The targets are the village devices of the village treasurer. An application of coaching and wingman. The level of application for the program’s objectives was created BUMDes road map and reported financial funds in the village have used the Siskeudes system.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMAHAMAN AKUNTANSI, PENERAPAN SAP, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Bu Nilam Sari; 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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Abstract

This research aims to determine the effect: human resource capacity, understanding of accounting, appliance of public accounting standard toward, utilization of information technologi, and the goverment internal control system to the quality of local goverment financial statement. It is using purpose sampling metho, the popullation in the study is servants in Bungo region. Namely the head of department, the financial officer, and treasurer/financial staff. the sample and the researce are 70 respondents who meet the criteria. The data collection technique user questionnaire. And the data analysis user multiple linear regression by SPSS. The research indicates that: human resource capacity has a positive significant effect on the quality of local goverment financial statement, where the significant value are 0,000<0,05. Understanding of accounting has a negative significant effect on the quality of local goverment financial statement, where the significant value are 0,040<0,05. Application of public accounting standard has not a significant effect on the quality of local goverment financial, where the significant value are 0,236<0,05. utilization of information technologi has a positive significant effect on the quality of local goverment financial statement, where the significant value are 0,022<0,05. And the goverment accounting intern control has a positive significant effect on the quality of local goverment financial statement where the significant value are 0,000<0,05.Keywords : financial statement, human resource, accounting, information techologi, and internal control system.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN DEPOSITO MUDHARABAH BANK SYARIAH Volta Diyanto; Enni Savitri
PEKBIS Vol 7, No 3 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.696 KB) | DOI: 10.31258/pekbis.7.3.185-197

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bukti empiris tentang pengaruh suku bunga deposito perusahaan, tingkat bagi hasil, dan tingkat likuditas terhadap pertumbuhan deposito mudharabah. Populasi dalam penelitian ini adalah perbankan syariah yang terdiri dari Bank Umum Syariah (BUS) tahun 2010-2014 yang ada di Indonesia.Sampel penelitian ini menggunakan teknik pengambilan sampel secara sensus. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pengumpulan data menggunakan teknik dokumentasi.Pada penelitianini, pengujian dilakukan dengan analisis regresi linier berganda, yaitu suatu metode yang umum digunakan untuk meneliti hubungan antara sebuah variabel dependen dengan beberapa variabel independen. Berdasarkan hasil pebelitian dan pembahasan, dapat disimpulan bahwa : 1) Tingkat Suku Bunga BI berpengaruh signifikan terhadap Deposito Mudharabah. 2) Tingkat Bagi Hasil berpengaruh signifikan terhadap variabel Deposito Mudharabah. 3) FDR berpengaruh signifikan terhadap variabel Deposito Mudharabah. 4) Koefisien determinasi yang diperoleh sebesar 0,441 atau 44,1% yang berarti 44,1% penyebab variasi pada Deposito Mudharabah adalah perubahan Tingkat Suku Bunga BI, Tingkat Bagi Hasil, dan FDR yang terjadi pada secara bersama-sama.Kata Kunci : Suku bunga, bagi hasil, financing deposit ratio, deposito mudharabah
Digitalization of Financial Reports of Village-Owned Enterprises Volta Diyanto; Putri Nabila Musfi
Indonesian Journal of Economics, Social, and Humanities Vol 4 No 3 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.4.3.205-210

Abstract

This study aimed to describe to the optimization of the role of village-owned enterprises which will increase the village original income. Management of village potential becomes the basic needs of economic growth and equity. Therefore, it is necessary to maximize the role of village-owned enterprises to increase village original income. The research objectives are to design and create a web-based village-owned enterprises governance digitization system and to design and create a web-based village-owned enterprises financial reporting digitization system. The research population is the village-owned enterprises in Siberida District, Indragiri Hulu Regency. The research sample is Berkah Bersama village-owned enterprises. The data collection technique used primary data and secondary data, namely conducting interviews with the directors and employees of village-owned enterprises, as well as the public as users of information. While secondary data are in the form of Standard Operating Procedures (SOP), ministerial regulations, series 7 village fund guidebooks on village-owned enterprises. The conclusion of this study is the achievement of the result of web-based software application to design a financial management application through e-village budgeting that can help village-owned enterprises managers make transparent and accountable financial reporting.
ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN RIAU PROVINCE Enni Savitri; Andreas Andreas; Volta Diyanto; Tatang Ary Gumanti
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5550

Abstract

Accountability refers to the activity of informing all parties who have the right to request information, or in other words, reporting on action to individuals, legal entities, or collective leaders of organizations. This study aims to analyze the effect of village officials’ competence, internal control system, community participation, and utilization of information technology on the accountability of village fund management. The population of this study include the village officials, totaling 416 people, consisting of the village head, village secretary, government section, welfare section, head of planning affairs, and head of general affairs in 104 villages in Pelalawan Regency, Riau Province. The study employs a non-probability sampling method and multiple linear regression to test the hypotheses. The results indicate that the village officials’ competence, internal control system, community participation, and utilization of information technology affect the accountability of village fund management.
PENGARUH KEAHLIAN AUDITOR, RISIKO AUDIT, SITUASI AUDIT, DAN TEKANAN KETAATAN TERHADAP KETEPATAN PEMBERIAN OPINI DALAM AUDIT LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik di Kota Batam, Padang dan Pekanbaru) Wadya, Rinalda Prasilia; M, Rasul; Volta, Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine (1) the effect of the auditor's expertise on the accuracy of giving opinions in the financial statement audit (2) the effect of audit risk on the accuracy of giving opinions in the financial statement audit (3) the effect of the audit situation on the accuracy of giving opinions in the financial statement audit (4) the effect of compliance pressure on the accuracy of giving opinions in the financial statement audit. The data used in this study are primary data with a questionnaire as an instrument. The method used for sample selection was purposive sampling. The population in this study were Public Accounting Firms (KAP) located in Batam, Padang and Pekanbaru City. The number of samples in this study were auditors who worked in 24 KAPs distributed by 72 respondents and returned questionnaires as many as 72 questionnaires (100%). The data analysis technique used in this study is multiple linear regression analysis with the help of SPSS 25.0 for windows. The results of this study indicate that auditor expertise, audit risk, audit situation and compliance pressure are proven to affect the accuracy of giving opinions in auditing financial statements.Keywords: audit opinion, auditor expertise, audit risk, audit situation, compliance pressure.
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 -