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Raja Adri Satriawan
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Economics, Econometrics & Finance

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Analisis pengaruh laba akuntansi dan arus kas terhadap dividen kas (Studi empiris pada perusahaan industri barang konsumsi yang terdaftar di BEI) Satriawan, Raja Adri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The aim of this research is to investigate the effect of the accounting earnings and cash flow on dividend cash.The sample in this research is consumer goods companies which are listed in Indonesia Stock Exchange in the period of 2007-2012. Totally, there are 15 listed companies which are selected using purposive sampling method.To analyze data, this research employs multiple regression analysis. The results of this research indicate that accounting earnings has significant effect on cash dividend. In contrast, cash flow has no significant effect on dividend cash.Based on the results of the calculations can be seen that the coefficient of determination R square value obtained was 66.4%. The figure gives the sense that the dividend cash changes are affected by the accounting earnings and cash flows for the remaining 66.4% and 33.6% influenced by other factors.Keywords: Dividend cash, Accounting Earnings, and Cash flow
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON EQUITY (ROE), PRICE EARNING RATIO (PER), DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2011 Purnamasari, Khairani; Dp, Emrinaldi Nur; Satriawan, Raja Adri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The purpose of this research is to test the effect of financial ratios, i.e. liquidity ratio (current ratio), leverage ratio (debt to equity ratio), and market value ratio (price earning ratio and earning per share) to total return at property companies listed in BEI. The population of this research are all property and real estate companies listed in Bursa Efek Indonesia (BEI). The samples are 35 property and real estate companies listed in BEI during the year 2009-2011. The samples are chosen by using purposive sampling method. The data are analysed with multiple regression by means of SPSS ver 17.0. The results indicate that current ratio, debt to equity ratio, and price earning ratio have influence toward to total return. Conversely return on equity and earning per share does not have influence towards total return.Keywords : Current Ratio, Debt to Equity Ratio, Return On Equity, Price Earning Ratio, Earning Per Share, Return Saham
Pengaruh Motivasi Kerja, Budaya Organisasi Dan Kompetensi Kerja Terhadap Kinerja Pegawai Di Bagian Keuangan SKPD Pemerintahan Provinsi Riau Prasetio, Bambang; Satriawan, Raja Adri; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to examine the influence for work motivation , organizational culture and workplace competencies to employee performance with the object of research personnel at the Riau Provincial Government on education finance . The sampling method using purposive sampling techniques and sample penerikan using Slovin formula with 10% error level . The author conducted research based data retrieval techniques through questionnaires . Analysis of the data that I use is besifat Quantitative analyzes of data through multiple linear regression equation with t test and test persial R2dan collected data is processed with the help of the statistical program SPSS 17.0 . The results were obtained as a partial conclusion that three variables t ( 2.920 , 26.103 , and 2.901 ) to 3 variables showed t is greater than t table . It was concluded that all three variabel ( work motivation , organizational culture and workplace competencies ) in this study affect the performance of employees . Furthermore, seen from the determination of test where a R value of 0.937 and R2 of 0873 or 87.3 % . independent variables affect the dependent variable, was 12.7 % influenced by other variables .Keywords : Performance , work motivation , and Organizational Culture Competence
PENGARUH KOMITMEN ORGANISASI DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS: KANTOR AKUNTAN PUBLIK PEKANBARU, BATAM, DAN MEDAN) Wulandari, Riezki; Satriawan, Raja Adri; Savitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This research aims to analyze and gets empirical prove at the effect of organizational commitment and role ambiguity on auditor performance with motivation as moderating variable. Respondens in this research is auditors who work in public accounting firm at Pekanbaru, Batam and Medan. The samples is selected by using purposive sampling, collection data method by using questionnaires with the number of sample of this research was 145 auditors from 29 public accounting firms. This research is a quantitative model with data analysis methods and regression analysis using multiple regression analysis and regression moderate. SPSS software version 17 to process data. The results of this research indicate that organizational commitment and role ambiguity have effect to auditor performance. Motivation is a moderating variable between influenced of organizational commitment and role ambiguity to auditor performance.Keywords: organization commitment, role ambiguity, motivation and auditor performance
Pengaruh tekanan eksternal, ketidakpastian lingkungan dan komitmen manajemen terhadap penerapan transparansi pelaporan keuangan (studi pada satuan kerja perangkat daerah pemerintah kabupaten rokan hilir) Sihaloho, Johannes; Satriawan, Raja Adri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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This study examined the effects of external pressure, environmental uncertainly and management commitment on transparency of financial reporting.The sample of this studied consist of 42 SKPD in Rokan Hilir. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using multiple regression analysis using SPSS (Statistical Product and Service Solution) 17 version.The results showed that the external pressure and management commitment had a effect to transparency of financial reporting. But environmental uncertainly had not effect to transparency of financial reporting. External pressure showed coefficient 0,379 with the signification values 0,016. This the decision made is to accept hypothesis H1. Environmental uncertainly showed coefficient 0,105 with the signification values 0,406. This the decision made was to reject hypothesis H2. And the management commitment showed coefficient 0,353 with the signification values 0,019. This the decision made is to accept hypothesis H3.Keywords : transparency of financial reporting, external pressure, environmental uncertainly and management commitment.
PENGARUH KUALITAS PELAYANAN, KEWAJIBAN MORAL DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DALAM MEMBAYAR PAJAK HOTEL (Studi KasusPada Wajib Pajak Hotel di Kota pekanbaru) Rahayu, Puji; Satriawan, Raja Adri; -, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to examine the effect of quality of service , moral obligation and tax penalties on tax compliance in paying hotel tax. This study was performed on taxpayers listed in DISPENDA of Pekanbaru city. The total of sample in this study were as many as 121 registered taxpayers.analysis method used in this study was moderate regression analysis using SPSS version 17.0.The results showed that the quality of service, moral obligation, and tax penalties effect the compliance hotel tax. The results showed that the quality of service , quality of service , moral obligation and tax penalties effect on tax compliance in these pay hotel tax . the result that the quality of service . tcount ( 2.596 ) > t table ( 2.008 ) andsignificance ( 0.012 ) < 0.05 . Moral obligation t ( 2.950 ) > table ( 2.008 ) and significance was ( 0.005 ) < 0.05 . Tax penalties known to show t count( 2.705 ) > t table ( 2.008 ) and significance was ( 0.009 ) < 0.05.R2 value that is equal to 56.1 % . While the remaining 43.9 % is influenced by other variables not included in this regression modelKeywords: qulity of service, moral obligation, tax penalties, compliance
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA DALAM MEMILIH JURUSAN AKUNTANSI SEBAGAI TEMPAT KULIAH DI UNIVERSITAS DI KOTA PEKANBARU Harahap, Fadli; Satriawan, Raja Adri; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to analyze of the influence of variable cultural, social, personal, and psychological, to the selection of accounting major.This study uses accidental sampling with 100 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the selection of accounting major. Partial regression test (t test) showed that cultural and social variables no effect of the selection major while personal, psychological influence on the selection of accounting majors. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 40.4%, while the remaining 59.6% is influenced by other variables not examined in this study.Keywords: Influence of cultural, social, personal, psychological, and accounting department.
PENGARUH KOMITE AUDIT, KUALITAS AUDIT, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN INDUSTRY & CHEMICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Aryengki, Rio; Satriawan, Raja Adri; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This reserch aims to examine the influence of the audit commite, audit quality, liquidity and company size which earning quality. This study uses secondary data. Data collection technique used is documentation. Data analysis method used is classic assumption test. Sample selection technique used is purposive sampling. 31 companies listed in Indonesia stock exchange from 2011 to 2014. The analytical method is multiple linear regression using SPSS version 18. The influenced audit commite variable for the earnings quality were 0.003, audit quality for the earnings quality were 0.001, liquidity for the earnings quality were 0.000, have a significant influence on earnings quality. Meanwhile company size for the earnings quality were 0.973, the result show that company size wasn’t significant effect. The big influence of audit commite, audit quality and liquidity were 74.40%.Keywords : Audit Commite, Audit Quality, Liquidity and Company Size
ANALISIS FAKTOR RASIO CAMEL TERHADAP PROFITABILITAS BANK PERKREDITAN RAKYAT DI PEKANBARU TAHUN 2008-2012 Reychard Griha; Zulbahridar &#039;; Raja Adri Satriawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to examine the effect of variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operating Costs Operating Income (ROA), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) of the Return on Assets (ROA) . The results of this study are expected to contribute to practitioners in maintaining the health of banks, especially rural banks (BPR).The data used is the publication of the Annual Report of Bank Indonesia from 2008 to 2012 sampling technique used was purposive sampling criteria rural banks (BPR) which has been operating in Pekanbaru during the period of observation the years 2008-2012 and submitted to Bank Indonesia. Obtained a sample of 11 company number rural banks (BPR)which has been operating in Pekanbaru during the observation period 2008-2012 The hypothesis was tested using t-statistics to test the significance of the partial regression coefficients and F-statistics to test the significance of regression coefficients together -sama at the 5% level of significance.The results of this study show that LDR is only one varabel partially significant effect on ROA in rural banks (BPR) which has been operating in Pekanbaru during the observation period in 2008 to 2012 with the degree of significance probability value 0.104> α 0.05. While partially CAR, NPL, ROA, NIM and PPAP not proven significant effect on ROA with the degree of significance probability value less than 0.05. The coefficient of determination indicates that the regression model was 66.6% ROA variable changes due to the six variables studied, while the remaining 33.4% is influenced by other factors not included in the research model. This study is confined to the profitability and liquidity ratios Rural Banks (BPR) with 77 samples of data and the annual observation period of 5 years. It is recommended that further research with other factors such as expanding the capital ratio, the ratio of management and sensitivity to market ratio, which is part of the CAMELS ratios as well as the elements of bank risk (risk) also need to be included as a predictor in predicting ROA in anticipation of the enactment of the Indonesian Banking Architecture (API) , so as to achieve a banking system, especially rural banks (BPR) is healthy, robust and efficient in order to create stability in the financial system in order to help drive the growth of the national economy.Keywords: Banks, Capital Adequacy Ratio, Liquidity, Profitability
PengaruhMotivasi,Kepuasan Kerja, Gaya Kepemimpinan, Kompensasi, dan Kemampuan Terhadap Kinerja Pegawai Akuntansi di Pemerintah Kabupaten Bengkalis (Studi Empiris pada SKPDKabupaten Bengkalis) Annisa Rahmadita; Raja Adri Satriawan; Susilatri &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The study aimed to examine the effect motivation, job satisfaction, leadership style, compensation, and ability to job performance of accounting personnel in the of Bengkalis. The results of this study were 1) Research that has een done, namely to 50 (fifty) of respondents who are employees of the accounting contained in the entire district on education in Bengkalis. 2) Validity and reliability te results indicate that all variables (motivation, job satisfaction, style of leadership, compensation, and abilities) valid and reliable. So also in the classical assumption test also showed normal distribution of data, not the autocorrelation and multicollinearity and also the has been no symptoms heteroskedastisitas. 3) Test results of hypothesis 1, 2, 3, 4, and 5 show the results are variable influence motivation, job satisfaction, style of leadership, compensation, and accounting capabilities to job performance of employee 4) From the regression test results can be seen in the level of influence of the independent variables (motivation, job satisfaction, leadership, compensation, and abilities) together in explaining th elationship to the dependent variable is the quality of the results of the examination has a lue of r2 = 0831 or 83.1% . While the adjusted r2 value of 0.811 or 81.1% means that the independent variable is able to fully explain the dependent variable is equal to 81.1%. out put disclaimer governmentKeywords: motivation, job of satisfaction, style of leadership, compensation, ability, and job performance
Co-Authors ', Rofika Ade Saputra Afrina Setiawati Agus Rianda Al Azhar Ali Annisa Rahmadita Aryengki, Rio Ayu Ichwanty Azhari Sofyan Bagust Budiman Supiatno Bambang Prasetio Bayu Putra Harvianto Bobbie Windura Debi Putri Pertiwi Della Adriadiva Desmiawati &#039; Devi Safitri Devi Savitri, Devi Diana Lestari Elfi Ilham Emrinaldi Nur DP Enni Savitri Fadli Harahap, Fadli Gita Silvia Marda Imam Trianto Indah Permata Sari Johannes Sihaloho Julio Herdi Peuranda Julita - Khairani Purnamasari Nur Azlina Pipin Kurnia Puji Rahayu Rahati Wulansari Reychard Griha Rheny Afriana Hanif Riezki Wulandari, Riezki Rika Mayasari Rofika - Sem Paulus Silalahi Supriono &#039; Supriono - Supriono - Susilatri &#039; Tri Suci Dayanti Volta Diyanto Wahyuni &#039; Walmi Sholihat Wielda Permata Sari Yulia Petra Harvianda Yuneita Anisma Zulbahridar &#039;