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PENGARUH FINANCIAL STABILITY, INEFFECTIVE MONITORING, PERSONAL FINANCIAL NEEDS DAN AUDITOR SWITCHING DALAM PERSEKTIF FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2017) Luthfia Putri Salsabila; Raja Adri Satriawan Surya; Arumega Zarefar
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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The purpose of this research is to know the effect of financial stability, ineffectivemonitoring, personal financial needs, and auditor switching to financial statement fraud.According to Donald Cressey (1953) to tell that there are three general perspectives inconducting the triangle fraud. The three perspectives are pressure, opportunity, andrationalization. Therefore, each category has its own conditions which can be used asvariables in this study. The population of this research is manufacturing companies listedon the Indonesia Stock Exchange in 2012-2017. The sample selection was done usingpurposive sampling technique and obtained a sample of 68 companies. In this studyassisted with SPSS version 17. Testing the hypothesis in this study using multipleregression analysis. The results of this research indicate that ineffective monitoring isproxied by the number of board of commissioner meetings, personal financial needsproxied by insider ownership ratios, and auditor switching measured by dummyvariables to show that there are not significantly influence financial statement fraud.While financial stability is proxied by a percentage change in total assets to shows thatthere is a significant influence toward financial statement fraud.Kata kunci : Financial Statement Fraud, Financial Stability, Ineffective Monitoring,Personal Financial Needs, Auditor Switching.

PENGARUH PERTUMBUHAN LABA, STRUKTUR MODAL, LIKUIDITAS DAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KOMISARIS INDEPENDEN DIMODERASI OLEH KOMPETENSI KOMISARIS INDEPENDEN (Studi pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia pe Kartika Aulia Zein; Raja Adri Satriawan Surya; Alfiati Silfi
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 aimed to examine whether (1) the effect of earnings growth earnings quality, (2) the effect of the capital structure of the profit on the quality of earnings (3) the effect of liquidity on the quality of earnings and (4) the influence of independent directors to be moderated by the competence of independent directors on the quality of earnings on companies listed in the Indonesia Stock Exchange. Population of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2013 until 2014. The research proves that (1) earnings growth positive significant effect on the quality of earnings with a significant level of 0.025, (2) the capital structure of a significant negative effect on the quality of earnings with a significant level of 0.200, (3) liquidity significant positive effect on the quality of earnings with significant level of 0.100 and (4) an independent commissioners significant negative effect on the quality of earnings with competence moderated by an independent commissioner with a significant level of 0.000Keywords: Quality of earnings, capital structure, profit growth, liquidity and Independent commissioner

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI PADA OPD KABUPATEN KUANTAN SINGINGI) Julian Dini Astari; Raja Adri Satriawan Surya; Rheny Afriana Hanif
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 aims to determine the effect of information asymmetry, rule enforcement, the effectiveness of internal control, unethical behavior, suitability of compensation , and the morality of apparatus towards the tendency of accounting fraud. The population in this study were employees in 26 organizations of Kuantan Singingi District. While the respondents consist of head of sub division of finance, Activity Technical Activity Officer (PPTK), and finance staff totaling 72 people. The method used in this study is purposive sampling. The data were analyzed using multiple regression method using SPSS version 21. The result of the research proves that (1) the information asymmetry does not influence the tendency of accounting fraud, (2) the rule enforcement influences the tendency of accounting fraud, (3) the effectiveness of internal control influence the tendency of accounting fraud, (4) unethical behavior has an effect on the tendency of accounting fraud, (5) suitability of compensation has no effect on the tendency of accounting fraud, (6) the morality of the apparatus has an effect on the tendency of accounting fraud. Based on the results of determination coefficient test or R 2 of 0.531 indicates that the tendency of accounting fraud influenced 53.1% by information asymteri, rule enforcement, effectiveness of internal control, unethical behavior, suitability of compensation, and morality of apparatus. While the remaining 46.9% influenced by other variablesKeywords : Information asymmetry, rule enforcement, the effectiveness of internal control, unethical behavior, suitability of compensation, morality of apparatus, tendency of accounting fraud

PENGARUH AKUNTABILITAS PUBLIK, KEJELASAN SASARAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) Famela Syamratul Aini; Raja Adri Satriawan Surya; Eka Hariyani
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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The aim of this study was to examine the Influence of Public Accountability, Clarity of Budget Targets and Organizational Commitment to Managerial Performance in SKPDof Kampar Regency.The location of this research is all SKPD of Kampar. Time research was conducted from May 2015 - November 2015. In this study, the population used is all SKPDof Kampar. Respondents in this study is the structural officials involved in drafting the budget. In total, there are 32 SKPDs. Every SKPD will be given three questionnaires so that the number of questionnaires distributed is 96 pieces. The type of data used are primary data. Data Collection Techniques of field research and literature. The analytical method used in this study is multiple regression analysis.Based on the analysis, the conclusions of this research are: 1) There is a significant influence Public Accountability on Managerial Performance. 2) There is a significant influence the Budget Targets Clarity on Managerial Performance. 3) There is a significant influence Organizational Commitment on Managerial Performance. Based on the research results it was concluded that the determination coefficient 0,559. The coefficient of determination is positive, it indicates that approximately 55.9% of the variation can be explained by the Public Accountability, Clarity of Budget Targets and Organizational Commitment. While the remaining 44.1% is explained by other variables outside the model.Keywords: Public Accountability, Clarity of Target Budget, Organizational Commitment and Managerial Performance

PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTERNAL, GANGGUAN ORGANISASI, KOMPETENSI, DAN KECAKAPAN PROFESIONAL TERHADAP KOMITMEN INDEPENDENSI AUDITOR (Studi Empiris pada Kantor Akuntan Publik di Batam dan Pekanbaru) Shendi Yunita Rizky; Raja Adri Satriawan surya; Alfiati Silfi
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 research aims to invetigate the effect of Personal Disturbance, External Disturbance, Organizational Disturbance, Competency, and Professional Skills on the Auditors’ Independence in Public Accounting Firm (KAP) of Batam and Pekanbaru. This study is population. While responden is consisted by the fifty Public Accounting Firm (KAP) officers in Batam and Pekanbaru. The data was collected by distributing quetionnaires which isgiven to 60respondents, but only 50 (83%) respondents who fill out the questionnairescompletely and can be processed. The analysis tool used is multiple regression using SPSS program version 21. Based on t test results partially be known that the results of t test for variables personal disturbance, Organizational Disturbance, Competency, and Professional Skills was significantly on auditor independence wich thitung>ttabel. While the external disturbance dont have significantly effect on auditors independency.Keywords: Personal Disturbance, External Disturbance, Organizational Disturbance, Competency, Professional Skills and Auditors’ Independence

PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, INDEPENDENSI, PEMAHAMAN GOOD GOVERNANCE DA PROFESIONALISME TERHADAP KINERJA AUDITOR (Studi Empiris Pada Inspektorat Provinsi Riau, Kota Pekanbaru, Kota Dumai) Muhammad Akbar S; Yuneita Anisma; Raja Adri Satriawan Surya
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 study aims to determine the effect of Locus Of Control, leadershipStyle, Organizational Commitment, Independence, Understanding of GoodGovernance and Professionalism on auditor performance. The population in thisstudy were auditors who worked in the Riau Provincial Inspectorate office,Pekanbaru City, Dumai city as many as 77 auditors. Research sample usingcensus method. Based on these criteria, 60 auditors were selected as samples inthis study. This study uses multiple linear regression analysis which is used to testwhether the independent variables affect the dependent variable. Data analysisfor hypothesis testing was carried out with the Social Sciences Statistical Package(SPSS) ver 23.0. The results of this study indicate that locus of control ofgovernment auditors with t-test is 2.454, t-table 2.006 is significant 0.015. Theleadership style influences the auditor's performance with t-test 3.201, t-table2.006 is significant 0.02. Organizational Commitment has an effect on auditorperformance with t-test 2,443, t-table 2,006, significant 0,023. Understanding ofGood Governance influences auditor performance with t-test 2,278, t table 2,006,significant 0,047. While Independence does not play a role on auditorperformance with t-test -1.221, t-table 2.006 is significant 0.090 andProfessionalism does not affect auditor performance by t-test 1.394, t-table 2.006,significant 0.070.Keywords : Locus Of Control, Leadership Style , Organizational Commitment,Independency, Good Govrnance Comprehension, Profesionalism,Performance of Audiotors

Budgetary participation, budget emphasis, and information asymmetry, on the incidence of budgetary slack (Study in Kampar district Government on education) Erianti Sawitri; Raja Adri Satriawan Surya; Enni Savitri
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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This study aims to find empirical evidence to support the notion that there are significant between budget participation, budget emphasis and information asymmetry on the incidence of budgetary slack in Kampar District Government on education.In this study, the samples taken were 140 people from 35 regional work units (on education) which consists of the Chief on education, public and officialdom sub-section, sub-section program planning, and finance sub-sections, which are involved in the preparation of the budget on education district government Kampar. Data collected through direct observation and surveys obtained by means of the distribution of questionnaires to the respondents. This study used multiple linear regression analysis model (multiple linear regression).The results showed that budget participation, budget emphasis and information asymmetry affect the budgetary slack.budgetary participation variables significantly affect the incidence of budgetary slack. Thus, participation budget the greater cause budgetary slack is the greater. The target budget is used as a measure of performance of subordinates, and / or the presence of monetary incentives such as bonuses, raises budget emphasis. Information asymmetry increases in the budgeting process, it will trigger increased budgetary slack anywayKeyword: Budgetary Participation, Budget Emphasis, Information Asymmetry, and Budgetary Slack.

PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN INDUSTRI PENGHASIL BAHAN BAKU YANG TERDAFTAR DI BEI PERIODE 2011-2013 Malinda Yuliani Pascarina; Raja Adri Satriawan Surya; Al Azhar A. '
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 is applied Empirical Study for all industrial companies that produce raw materials listed in Indonesia Stock Exchange 2011-2013. The purpose of this study is to determine influence of Liquidity Ratio (Net Working Capital), Leverage Ratio (Debt to Asset Ratio), Activity Ratio (Total Asset Turnover), Profitability Ratio (Net Profit Margin and Gross Profit Margin) for profit growth. The data was employed in this study is secondary data from industrial companies that produce raw materials listed in Indonesia Stock Exchange during 2011-2013. Purposive sampling method is taken and generates 31 companies as sample. Statistical analysis which used in this study is multiple regression method by SPSS version 17.00. The study concluded that only three independent variables that have influence on profit growth they are Net Working Capital,Debt to Asset Ratio and Gross Profit Margin. While two other variables have no influence on profit growth they are Total Asset Turnover and Net Profit Margin. Based on the test result of the coefficient determination, the value of the Adjust R Square is 34.30% while the remaining 65.70% is influenced by other factors not included in this study.Keywords: Profit Growth, Financial Ratios, Industry and Raw Material

PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, RASIO HUTANG DAN PROFITABILITAS TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris pada Perusahaan Perbankanyang terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Khurin’in Kurnia Putri; Raja Adri Satriawan Surya; Rheny Afriana Hanif
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 aim of this study is to examine the effect of corporate governance, firm size, debt ratio and profitability on effective tax rate on banking companies listed in IDX (Indonesia Stock Exchange) during the period 2013-2015.The sample in this study consisted of 23 banking companies in IDX (Indonesia Stock Exchange) during the period 2013-2015 were selected based on certain criteria by using purposive sampling. With 3-year observation period for the sample amounted to 69 samples. The analytical method used is multiple linear regression analysis with t test and the coefficient of determination were processed using SPSS program. The partial regression test (t test) proves that corporate governance, firm size and debt ratio has significant negative effect to effective tax rate. While profitability has significant positive effect to effective tax rate.The results of the coefficient determination (R²) showed that 59,7% of the variation in effective tax rate can be explained by the independent variable, while the remaining 40.3% is explained by other variables that are not in this study.Keywords: effective tax rate, corporate governance, firm size, debt ratio, profitability

PENGARUH PROFESIONALISME, ETIKA, INDEPENDENSI, PENGALAMAN DAN PENGETAHUAN MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Riau) Selvy De Balqis; Raja Adri Satriawan Surya; Alfiati Silfi
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 aimed to identify and analyze the influence of Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error on Judgement of Materiality Level. This research used primary data from questioner filled by functional auditors of Perwakilan BPKP Provinsi Riau. This study used random sampling method and used multiple linear regression as the analysis instrument, by using SPSS (Statistical Product and Service Solution) ver. 21 software. Four hypothesis shows there are influences beetween Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error on Judgement on Materiality level. The influnce of Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error are 45,6 %, while the remaining 54,4 % is influenced by other variables.Keywords : Materiality level, Profesionalism, Ethic and Independency

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