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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Surya Adri Satriawan Raja
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Economics, Econometrics & Finance

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PENGARUH BYSTANDER, REPORTING CHANNEL ADMINISTRATION, PERCEIVED PERSONAL RESPONSIBILLITY DAN PERCEIVED SERIOUSNESS TERHADAP WHISTLEBLOWING INTENTION (Studi Empiris pada Perusahaan Perbankan yang berada di kota Pekanbaru) Azka Amila; Surya Adri Satriawan Raja; Zarefar Arumega
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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Abstract

This studied examines the effect of bystander, reporting channeladministration, perceived personal responsibillity and perceived seriousness onwhistleblowing intention. The sample of this study is 28 of banking companies thatlisted in Bursa Efek Indonesia (BEI) which branch in the city of Pekanbaru. This researchappromited quantitative. Analytical techniques used to perform the hypothesis testing ispurposive sampling. Data are analyzed using multiple regression method with usingSPSS (Statistical Product and Service Solution) 17 version. The results showedvariable bystander not affected whistleblowing intention with significant value0,106 so the conclution H1 accepted. Reporting channel administration positiveaffected whistleblowing intention with significant 0,003 so the conclution H2accepted. Perceived personal responsibillity not affected whistleblowing intentionwith significant 0,656 so the conclution H3 accepted. Perceived seriousnessnegative affected whistleblowing intention with significance value of 0.013 and H4accepted. The results of this study support previous research conducted by Gao, etal (2014) and Ayers (2005).Keyword: Bystander, Reporting Channel Administration, Perceived PersonalResponsibillity, Perceived Seriousness and WhistleblowingIntention.
PENGARUH KOMISARIS INDEPENDEN, FINANCING TO DEPOSIT RATIO, KOMITE AUDIT, LEVERAGE, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Bank Syariah yang Terdaftar di Bursa Efek Indonesia dan Otoritas Jasa Keuangan Tahun 2016 – 2019) Kardilla Shinta; Surya Adri Satriawan Raja; Hariyani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine and analyze the effect of independent commissioners, Financing To Deposit Ratio (FDR), audit committee, leverage, company size and managerial ownership on Earnings Management in Islamic Banks Listed on the Indonesia Stock Exchange and the Financial Services Authority in 2016 – 2019. The research was conducted on Islamic Banks Listed on the Indonesia Stock Exchange and the Financial Services Authority in 2016 – 2019. The total population was 28 companies, while the total sample was 28 companies with a data period of 4 years, from 2016 to 2019, so the data to be collected presented as many as 112 data. The sampling method used the purposive sampling method, while the data analysis used multiple linear regression. The results of the study conclude that the variables of Independent Commissioner (X1), Financing To Deposit Ratio (X2), Audit Committee (X3), Leverage (X4), Company Size (X5) and Managerial Ownership (X6) affect earnings management in registered Islamic Banks. on the Indonesia Stock Exchange and the Financial Services Authority in 2016 – 2019.Keywords: Independent Commissioner, Financing To Deposit Ratio, Audit Committee, Leverage, Company Size and Managerial Ownership.
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA, KOMPETENSI APARATUR PEMERINTAH DAN KETAATAN ATAS PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Kasus Pada OPD Di Kabupaten Rokan Hulu) Muntakoh Ahmad; Surya Adri Satriawan Raja; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to seek empirical evidence of the Effect of Performance-Based Budget Implementation, Government Apparatus Competence and Compliance with Regulations on Accountability of Government Institutions Performance (study case on OPD in Rokan Hulu Regency). This study used a questionnaire method. The questionnaire method is a questionnaire that is filled in and answered by the respondents who carry out local government functions. The research sample was 87 people. Hypothesis testing is carried out using Multiple Linear Regression Analysis. The statistical test tool used is the Statistical Product and Service Solution (SPSS) ver. 21.0 for Windows and Microsoft Excel 2010. The results showed that the implementation of performance-based budgeting has a significant effect on the accountability of government performance, the competence of government officials has a significant effect on the accountability of government performance, and compliance with laws and regulations has a significant effect on the accountability of government performance.Keywords: Implementation of Performance-Based Budgeting, Competence of Government Officials and Compliance with Laws and Regulations on Performance Accountability of Government Agencies (AKIP)
PENGARUH FREKUENSI PERTEMUAN KOMITE AUDIT, UKURAN KOMUTE AUDIT, UKURAN KANTOR AKUNTAN PUBLIK, DAN AUDIT TENURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Anggraini Tiara; Surya Adri Satriawan Raja; Aunurrafiq Aunurrafiq
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of audit committee meeting frequency, audit committee size, audit firm size, and audit tenure on Corporate Social Responsibility disclosure. The population of this study is the consumer goods industry companies listed on the Indonesian Stock Exchange from 2014 to 2018. The sampling technique used the purposive sampling method and acquired 26 companies with 130 units of observations. This study tested the hypothesis using multiple regression analysis. The results of this study indicate that there is a positive effect of the audit committee size, audit firm size, and audit tenure on Corporate Social Responsibility disclosure. Meanwhile, the audit committee meeting frequency has no effect on Corporate Social Responsibility disclosure. The test results of the coefficient of determination in this study were 0.3371 or 33.71%. This means that the independent variable is only able to explain the dependent variable CSR disclosure of 33.71%, while the rest is explained by other variables outside the research model.Keyword : Audit Committee Meeting Frequency, Audit Committee Size, Audit Firm Size, Audit Tenure, Corporate Social Responsibility Disclosure
Co-Authors Anggraini Tiara Aunurrafiq Aunurrafiq Azka Amila Eka Hariyani Kardilla Shinta Muntakoh Ahmad Supriono Supriono Zarefar, Arumega