Raja Adri Satriawan Surya
Riau University, Pakanbaru

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PENGARUH KEPEMILKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2013 Candra, Bob; Zulbahridar, Zulbahridar; Surya, Raja Adri Satriawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to prove the influence of institutional ownership, the proportion of independent board, and audit committe againts earning management. This is study an empirical study on the effect of the influence of institutional ownership, the proportion of independent board, audit committee againts earning management in the mining company listed on the indonesian stock exchange period 2011-2013. This study was conducted on mining companies listed on the indonesian stock exchange in period 2011-2013. Total sampel of 16 firms or 48 observations were selected through purposive sampling method. The data used are secondary data consisting of the data earning management, institutional ownership, the proportion of independent board, and audit committee. Hypothesis testing is done using multiple regretions. The result showed that audit committee and the proportion of independent board no effect on earning management, while the institutional owner effect earning management.Keywords: earning management, institusional owner, the proportion independent board, and audit committee.
PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENEKANAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris pada SKPD Kabupaten Indragiri Hulu) Wulandari, Widiya Restu; Surya, Raja Adri Satriawan; Paulus, Sem
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

This study aims to determine and analyze the effect of goal clarity budget and emphasis budgets on budgetary slack with the organizational commitment as a moderating variable. This research data was obtained from the questionnaires which was distributed to all SKPD Indragiri Hulu with purposive sampling method.This study population was departments, agencies, and local government offices in district the indragiri hulu. The sample used in this study were 92 respondents. The method of analysis used for testing the hypothesis is simple linear regression analysis with the help of SPSS software version 20.0. Based on the results of hypothesis testing found that budget goal clarity significant effect on budgetary slack. Emphasis budget significant effect on budgetary slack. While the organizational commitment can moderate the effect of budget goal clarity on budgetary slack. Organizational commitment can also moderate the effect of emphasis budget on budgetary slack. Where the effect of budget goal clarity against budgetary slack shows coefficients ß1 negative for 0,774 with a significance of 0,000 < 0,05. The influence of the budget emphasis on budgetary slack shows coefficients ß2 negative for 0,627 with a significance of 0,000 < 0,05. While it, organizational commitment can moderate the effect of budget goal clarity on budgetary slack shows coefficients ß3 positive for 0.059 with a significance of 0,004 < 0,05. And organizational commitment can moderate the effect of the budget emphasis on budgetary slack shows coefficients ß4 positive for 0.039 with a significance of 0,001 < 0,05.Keywords : Budget goal clarity, budgetary emphasis, organizational commitment and budgetary slack
ANALISIS PENGARUH PELAKSANAAN SUPERVISI TERHADAP KEPUASAN KERJA AUDITOR INTERNAL INSPEKTORAT SE-PROVINSI RIAU ', Boiman; Kurnia, Pipin; Surya, Raja Adri Satriawan
Jurnal Ekonomi Vol 21, No 01 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.571 KB) | DOI: 10.31258/je.21.01.p.%p

Abstract

This research was conducted to determine the effect of aspects of leadership andmentoring, aspects of working conditions, and aspects of the assignment to thesatisfaction of the work of internal auditors inspectorate as Riau province. Thestudy was conducted in 13 offices spread inspectorate in Riau Province. Samplingwas carried out using non-probability sampling methods (purposive samplemethod) while the data collection techniques performed by direct methods.Processing and analysis of data using linear regression analysis with the help ofsoftware SPSS (Statistical Product and Service Solution). The test data is used formultiple linear regression is a validity test data, test reliability, and test theclassical assumptions. The results showed that the aspects of leadership andmentoring no significant effect due to the leadership and mentoring variables arevariables excluded from the backward selection method. While aspects of theworking conditions and other aspects of the assignment of a significant effect onjob satisfaction.Kata Kunci : Aspects of Leadership and Mentoring, Aspects of WorkingConditions, Aspect Assignment, Job Satisfaction.