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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Unri Conference Series: Community Engagement PEKBIS
Volta Diyanto
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Humanities Economics, Econometrics & Finance Education Other

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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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Abstract

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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Abstract

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.
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 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
Co-Authors Afrina Setiawati Amelia Bettry Fermana Amir Hasan Amries Rusli Tanjung Andreas Andreas Arwinda Kurnia Azwir Nasir Azzahra Dita Reminda Damayanti, Elok Daud Indrawan Dicky Rahman Dinda Dwipa Racelia Dwi Untari Enni Savitri Erni Susanti Esi Wildiana Fadhilah Risma Hardi - Hardi Hardi Indriarta Hidayatunissa M. Ade Kasfauzi M. Arif Syarmenda M. Rasuli &#039; M.Rasuli &#039; Muhammad Ridho Nadya Havel Nova Wulandari Nurmaharani Junia Raja Adri Raja Adri Satriawan Rasuli &#039; Rezky Safitri Sholihin Sholihin Taufeni Taufik Tiya Mardiyati Dalimunthe Tryoandha Mashunri Wira Amelia Zirman &#039; Zulbahridar -