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PERANAN SEKTOR JASA KEUANGAN DAN ASURANSI DALAM PEREKONOMIAN INDONESIA Adhitya Agri Putra
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mengetahui peranan sektor jasa keuangan danasuransi dalam perekonomian Indonesia.Data yang digunakan adalah datasekunder yang bersumber dari Badan Pusat Statistik, Jakarta, Indonesia.Peranansektor ini dilihat dari besarnya kontribusi terhadap Produk Domestik Bruto(PDB) dan kesempatan kerja di Indonesia.Kontribusi sektor ini terhadap Produk Domestik Bruto (PDB) selama periode2010-2014 berkisar antara 3,46% - 3,88%. Sub sektor jasa perantara keuanganmemberikan kontribusi terbesar yaitu berkisar antara 2,14% - 2,49% terhadapProduk Domestik Bruto (PDB) dan berkisar antara 61,89% - 64,30% terhadapsektor jasa keuangan dan asuransi. Kontribusi sektor jasa keuangan dan asuransiterhadap penyerapan tenaga kerja (kesempatan kerja) di Indonesia selamaperiode 2011 – 2015 berkisar antara 1,15% - 1,49%. Rata-rata laju pertumbuhankesempatan kerja di sektor ini 9,88% lebih besar dibandingkan rata-rata lajupertumbuhan kesempatan kerja di Indonesia yaitu 2,99% per tahun. Angkaelastisitas kesempatan kerja pada sektor ini 1,26.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KUALITAS SUMBER DAYA MANUSIA, PENGENDALIAN INTERN DAN KOMITEMEN ORGANISASI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir) Dedi Irawan; Novita Indrawati; Adhitya Agri Putra
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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The purpose of this research was to identify and analyze about The Effect Of Information Technology Utilization, Human Resources Quality, Acounting Internal Control and Comitmen Organisation to the reliability of financial reporting. This study was conducted in OPD Rokan Hilir. Data used in this research is primary data with questionnaire as instrument. The method used in sample selection is sensus sampling. The number of samples in this study was 81 respondents. Hypothesis test used in this research is statistical t test. Data analysis technique used in this research is multiple linear analysis using Statistical product and service solution (SPSS) version 20.0. The results show that Information Technology Utilization, Human Resources Quality, Acounting Internal Control and Comitmen Organisation have a positive effect to the reliability of financial reporting.Keywords : Information Technology Utilization, Human Resources Quality, Acounting Internal Control,Comitmen Organisation, reliability offinancialreporting.

PENGARUH PENDIDIKAN, SKALA USAHA, PELATIHAN AKUNTANSI DAN UMUR USAHATERHADAP PENGGUNAAN INFORMASI AKUNTANSI (Studi Empiris Pada UMKM Kota Pekanbaru) Erick Aderson Pasaribu; Kamaliah Kamaliah; Adhitya Agri Putra
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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The purpose of this research was to identify and analyze about (1) The influence of owner education on the use of accounting information (2) The influence of scale business on the use of accounting information (3) The influence of accounting training on the use of accounting information and (4) The influence of age business on the use of accounting information. Population in this research is MSMES in Pekanbaru district.. The method that used to the sample selection was purposive sampling method. The number of samples in this research were 91 respondents. The type of data used in this study is primary data. Data collection techniques used survey techniques by distributing questionnaires. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 22.0 for Windows as data processing software program. Results of hypothesis test using statistical t-test showed the significant value of owner education variable 0.905> 0.05, which means that H1 not accepted, the scale business variable 0.000 < 0.05, which means that H2 accepted, accounting training variables 0.000 < 0.05, which means the H3 accepted, and age business variables 0.516 > 0.05 which means that H4 not accepted. The results showed owner education and age business has not effect on the use of accounting information, scale business and accounting has effect on the use of accounting information.Keywords : Owner Education, Scale Business, Accounting Training, Age Business and Accounting Information

PENGARUH TRANSPARANSI, KOMPETENSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Empiris Pada Seluruh Desa Di Kecamatan Salo Kabupaten Kampar) Muhammad Rosyidi; Nur Azlina; Adhitya Agri Putra
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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The purpose of this research was to identify and analyze about : 1) the effect Effect of transparancy on village government accountability in management of village fund. 2) Effect of competence on village government accountability in management of village fund. 3) Influence of internal control system on village government accountability in management of village fund. This study was conducted in all villages in Salo Sub-district, Kampar District, which amounted to 6 villages. Data used in this research is primary data with questionnaire as instrument. The method used in sample selection is purposive sampling. The number of samples in this study was 123 respondents. Hypothesis test used in this research is statistical t test. Data analyze technique used in this research is multiple linear analyze using Statistical product and service solution (SPSS) version 20.0. The results show that transparency, competence and internal control system have a positive effect on village government accountability in managing the village funds.Keywords : transparancy, competence, influence of internal control system, accountability

PENGARUH SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI DAN MORALITAS MANAJEMEN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada Rumah Sakit Islam Ibnu Sina Sumatra Barat) Rifqi Abdillah A; Nur Azlina; Adhitya Agri Putra
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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This study aimed to obtain empirical evidence about the influence of internal control system, information asymetry, suitability compensation and Management Morality to the tendency of accounting fraud. This study used primer data with quitonaiers. The population of this study was obtained from a sample of all Islamic hospital Ibnu Sina of Western Sumatra. The sample was determined using the saturated samples with unit of analysis of this study is a director of the hospital, the head of the public department, the head of human resource, the chief financial officer, the head of the pharmaceutical unit, internal auditor and the accounting staff, with a totals 102 respondent, so the questionnaire is returned as many 84 pieces. The analysis technique used multiple linear regression analysis using SPSS ver. 25 computer program. The result of the study showed that (1) partially the internal control affected the accounting fraud, (2) partially the informational asymmetrical affected the accounting fraud, (3) partially the compliance compensation affected to the accounting fraud, (4) partially the management morality affected to the accounting fraud.Keyword : fraud, internal, asymetry, compensation and morality

PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Dyah Anggraini; Raja Adri Satriawan Surya; Adhitya Agri Putra
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to examine the effect of corporate governance, profitability,leverage, company size, and sales growth on tax avoidance in manufacturing companieslisted on the Indonesia Stock Exchange in 2015-2017 and this study aims to examine theeffect of independent variables that can significantly affect or not to tax avoidance. Thepopulation used in this study was based on predetermined criteria and a total of 51companies for 3 years, then the total sample was 153 samples. This study used apurposive sampling method and tested the hypothesis using multiple linear regressionanalysis using SPSS 22 version software. The results of this study show that theindependent variables of profitability have an effect on tax avoidance, and corporategovernance, leverage, firm size and sales growth do not affect tax avoidance. The resultsof the coefficient of determination (adjusted R2) of 0.166. This means that the overalleffect of the independent variable on tax avoidance is 16.6% while the remaining 83.4%is influenced by other independent variables not used in this study.Keywords : corporate governance, profitability, leverage, company size, sales growth,tax avoidance.

Analisis Pengaruh Good Corporate Governance Terhadap Struktur Modal Perusahaan: Studi Pada Perusahaan Hotel dan Pariwisata Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2010-2014 Eka Nuraini Rachmawati; Rani Indah Sari; Adhitya Agri Putra
Jurnal Ekonomi KIAT Vol. 28 No. 1 (2017): Juni 2017
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2017.vol28(1).2900

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governace (GCG) terhadap Struktur Modal Perusahaan (TDR). Good Corporate Governace diukur dengan Dewan Direksi, Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, Remunerasi dan Struktur Modal diukur dengan Total Debt Ratio (TDR). Teknik sampling yang digunakan adalah purposive sampling, selama 5 (lima) tahun dan menggunakan IBM SPSS 20 sebagai alat analisis penelitian. Teknik analisis yang digunakan adalah regresi berganda dan uji hipotesis menggunakan F-statistik untuk menguji keberartian pengaruh secara simultan serta, t-statistik untuk menguji koefisien regresi secara parsial, dengan level of significance 5%. Dari hasil analisis menunjukkan bahwa Good Corporate Governance berpengaruh secara simultan tehadap Total Debt Ratio. Secara parsial bahwa variabel Dewan Direksi dan Kepemilikan Institusional berpengaruh positif dan signifikan terhadap struktur modal perusahaan, sedangkan Komisaris Independen, Kepemilikan Manajerial, dan Remunerasi berpengaruh negatif dan signifikan terhadap struktur modal perusahaan. Kemampuan prediksi ke-5 (lima) variabel tersebut terhadap TDR sebesar 52.2% sebagaimana ditunjukkan oleh besarnya Adjusted R square sebesar 52.2% sedangkan sisanya 47.8% dipengaruhi oleh faktor lain yang tidak dimasukkan ke dalam model penelitian.

Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2009 – 2013 Adhitya Agri Putra
Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol27(2).3007

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kepemilikan institusional, komposisi komisaris independen dan ukuran dewan direksi terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia tahun 2009 sampai tahun 2013. Jumlah data penelitian ini sebanyak 188. Alat analisis yang digunakan adalah analisis regresi linear berganda menggunakan program SPSS. Hasil analisis menunjukkan bahwa Kepemilikan institusional, komposisi komisaris independen dan ukuran dewan direksi berpengaruh terhadap nilai perusahaan, sedangkan kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan.

Pengaruh Komitmen Profesional, Pertimbangan Etis, Personal Cost, Reward Terhadap Intensi Internal Whistleblowing (Studi Empiris Pada Opd Kabupaten Siak) Eka Hariyani; Adhitya Agri Putra; Meilda Wiguna
Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 2 (2019): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Abstrak Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris: (1) Pengaruh Komitmen Profesional terhadap intensi untuk melakukan internal whistleblowing (2) Pengaruh Pertimbangan Etis terhadap intensi untuk melakukan internal whistleblowing (3) Pengaruh Personal Cost terhadap intensi untuk melakukan internal whistleblowing. (4) Pengaruh Reward terhadap intensi untuk melakukan internal whistleblowing. Sampel penelitian ini adalah 120 orang dari 30 Organisasi Perangkat Daerah Kabupaten Siak. Metode analisis pada penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) Komitmen Profesional berpengaruh terhadap intensi untuk melakukan internal whistleblowing (2) Pertimbangan Etis berpengaruh terhadap intensi untuk melakukan internal whistleblowing (3) Personal Cost berpengaruh terhadap intensi untuk melakukan internal whistleblowing (4) Reward berpengaruh terhadap intensi untuk melakukan internal whistleblowing. Kata kunci: Intensi Internal Whistleblowing, Komitmen Profesional, Pertimbangan Etis, Personal cost, Reward. Abstract This study aims to test and prove empirically: (1) The influence of Professional Commitment to intention to conduct internal whistleblowing (2) The influence of Ethical Considerations on intention to conduct internal whistleblowing (3) The influence of Personal Cost on the intention to conduct internal whistleblowing (4) The influence of Reward on the intention to conduct internal whistleblowing. The sample of this research is 120 people from 30 Organization of Regional Area of Siak Regency. The method of analysis in this study is multiple regression analysis. The results of this study indicate that (1) The professional commitment affects the intention to conduct an internal whistleblowing (2) The ethical considerations affects the intention to conduct internal whistleblowing (3) Personal cost affects the intention to conduct internal whistleblowing (4) Reward affects the intention to doing internal whistleblowing Keywords: Internal Whistleblowing Intent, Professional Commitment, Ethical Considerations, Personal Cost, Reward.

Determinant Factors of Sustainability Reporting: A Study in Indonesian Green Index of Sri-Kehati Adhitya Agri Putra; Nanda Fito Mela; Ferdy Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

This research aims to examine the determinant factors of sustainability report disclosure by sustainable firms. Sample consists of listed firms in Indonesian Green Index of Sri-Kehati 2015-2019. Research variables include sustainability report, regulation, industry sensitivity, analyst coverage, and information asymmetry. Data analysis uses logistics regression. Status of state-owned firms, sustainability finance regulation, industry sensitivity, analyst coverage, and information asymmetry have effect on sustainability report disclosure. In the context of legitimacy theory, sustainability report as a legitimacy of firms’ businesses that have to be linear with government, regulator, and public interests. As a political cost perspective; sustainability report is used to avoid any penalty costs from government and regulator. In the agency theory perspective, analyst role to reduce information asymmetry and support more information disclosure of sustainability report to the market.

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