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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Ilmu Administrasi Publik Infestasi International Journal of Artificial Intelligence Research Journal of Economic, Bussines and Accounting (COSTING) Distribusi BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management GEMA EKONOMI Neraca: Jurnal Pendidikan Ekonomi Jurnal Aplikasi Akuntansi MBIA Majalah Ilmiah Bijak Jurnal Ilmiah Akuntansi Manajemen Jurnal Mantik Jurnal Muara Ilmu Ekonomi dan Bisnis JURNAL EKSBIS JURNAL LENTERA BISNIS ACCOUNTHIK : Journal of Accounting and Finance Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INTELEKTIVA Jurnal Sosial dan Teknologi Kontigensi: Jurnal Ilmiah Manajemen International Journal of Applied Finance and Business Studies Wiga : Jurnal Penelitian Ilmu Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Riset Manajemen dan Akuntansi (JURIMA) Balance : Jurnal Akuntansi dan Manajemen Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia Fin Synergy: Jurnal Manajemen Keuangan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia

Pangaribuan, Hisar

Universitas Advent Indonesia

Author-ID : 1093157

Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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INDEPENDENT AUDIT COMMITTEE, VOLUNTARY DISCLOSURE, INFORMATION ASYMMETRY AND VOLUME OF TRANSACTION: A MODELLING STUDY OF Hisar Pangaribuan; Yuwaninda Septiani
Jurnal Ekonomis Vol 11 No 2 (2018): EKONOMIS : Oktober 2018
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study developed a model of the variables independent audit committee, voluntary disclosure, information asymmetry and volume of transaction in order to investigate the direct and indirect effect among the built variables. Data were collected from annual reports of banking companies listed on IDX. The Hypotheses testing performed with a variance-based approach using Smart- PLS in the data processing. The results of this study confirmed that an increase of the number independent audit committee members can effectively perform their overseeing function over management in order to make a better voluntary disclosure, reduced information asymmetry and increased volume of transaction. The findings of this study become more special where this research emphasizes the importance of corporate information disclosure to the public. Voluntary disclosure can significantly mediate the effect of independent audit committees on a volume of transaction, moreover, a high voluntary disclosure has a direct significant effect in reducing the level of information asymmetry so that the information asymmetry can be a mediating variable for the effect of voluntary disclosure on a volume of transaction.

STUDI TERKAIT DENGAN DEWAN KOMISARIS DAN KUALITAS LAPORAN KEUANGAN SERTA DAMPAKNYA TERHADAP ASIMETRI INFORMASI Albert Tampubolon; Hisar Pangaribuan
Jurnal Ekonomis Vol 12 No 2 (2019): EKONOMIS : Oktober 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine the effect of independent board of commissioner on financial report quality, to find out the effect of size of board commissioner on financial report quality, to find out the effect of financial report quality on asymmetry information, to find out the effect of financial report quality as a intervening variable for independent board of commissioner and asymmetry information, and to find out the effect of financial report quality as intervening variable for size of board of commissioner and asymmetry information. This study used partial least square/ variance based statistic method. The result from this study found out that Board of Commissioner can’t directly impact on financial report quality. Excellent financial reporting as well as high quality of financial report raised the quality and relevancy of information to users, further reduced asymmetry information. The other result implied to future study need to involve the audit committee as intervening variable on financial report quality.

STUDI TERKAIT DENGAN DAMPAK-DAMPAK KUALITAS LAPORAN KEUANGAN: BUKTI PADA PERUSAHAAN PERBANKAN DI INDONESIA DAN MALAYSIA Rifaldo Silalahi; Hisar Pangaribuan
Jurnal Ekonomis Vol 12 No 2 (2019): EKONOMIS : Oktober 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purposes of this study are to determine the impact of the quality of financial report on stock trading volume, efficiency of investment and the stock price. This research was conducted upon banking companies listed in the Indonesian Stock Exchange and Malaysian Stock Excahange in 2016 to 2018, with the total sample of 52 companies and the number of sample observation for 3 years, there were156 samples of financial reports. This study used partial least square/ variance based statistical method. The result of this study indicated that the good quality of financial reports, provided additional information on the quality of information for users of financial statements, improved the quality informations for investors, improved the quality of investment decisions, increased stock prices which increased total investment in the investment markets of banking companies in Indonesia and Malaysia. The other result indicated that, the quality of financial report has no significant effect on efficiency of investment.

SUATU ANALISA PENGARUH KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Fery Simbolon; Hisar Pangaribuan
Jurnal Ekonomis Vol 12 No 2 (2019): EKONOMIS : Oktober 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Financial reports are important not only because it represents the achievements and performance of the company and management, but also as the main source of information for users of information in assisting decision making. Earnings management is one of the efforts made by management in influencing financial statement information so that the financial information submitted is in accordance with the interests of the stakeholders. This study aims to examine the influence of independence of the audit committee, the size of the audit committee, the frequency of audit committee meetings and the size of the company on earnings management in banking companies listed on the Indonesia stock exchange and Malaysia stock exchange. This study uses secondary data, in the form of annual company reports as the object of observation, by downloading those reports from in website of each country listed on the stock exchange. The analytical tool used in this study is Partial Least Squares Regression. The analytical tool used is a Partial Least Squares Regression. The results of this study indicated that the independence of the audit committee, the size of the audit committee has no significant negative effect on earnings management, while the frequency of audit committee meetings, company size has no significant positive effect on earnings management. The correlation results shown that earnings management excercised by company’s management through presenting large earnings reports due to the lack of an independent audit committee member and the small size of the audit committee, so the supervisory function in the financial statements was less effective. The function of the audit committee in the supervision and implementation of adequate internal control needs to be an important concern of banking companies, so that high-quality company financial reports and financial information can be relied upon.

INTELLECTUAL CAPITAL DISCLOSURE: KAITANNYA DENGAN UKURAN PERUSAHAAN, PERTUMBUHAN LABA DAN NILAI PERUSAHAAN Bonar Pangaribuan; Hisar Pangaribuan
Jurnal Ekonomis Vol 13 No 3 (2020): EKONOMIS : Oktober 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Bank is the business industry that runs with various, even complex sources of capital, therefore it is necessary to have adequate management and disclosure of intellectual capital in this industry. The aims of this study is to determine the effect of company size and profit growth on intellectual capital and to find out the effect of intellectual capital on firm value banking companies in Southeast Asia. By using descriptive and verification research methods, it is expected that this research can explain the state of banking companies in Southeast Asia and verify research and explain the gaps that exist in previous studies related to this research hypothesis. This study uses secondary data and the sample is taken using a purposive sampling method. The data obtained and met the research criteria were processed using STATA. These findings indicate that company size, as seen from total assets, has a significant and positive effect on disclosure of intellectual capital, earnings growth has a significant and negative effect on disclosure of intellectual capital, and disclosure of intellectual capital has no significant effect on firm value.

PENGARUH INTELECTUAL CAPITAL DISCLOSURE TERHADAP NILAI PERUSAHAAN DAN HARGA SAHAM Ifki Dutrianda; Hisar Pangaribuan
Jurnal Ekonomis Vol 13 No 3 (2020): EKONOMIS : Oktober 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine the effect of intellectual capital disclosure on firm value and also the effect of intellectual capital disclosure on stock prices in Indonesia. The sample selection method used in this study was purposive sampling. Of the 43 banks in Indonesia, it was found that there were 40 banks that were sampled in this study according to the specified characteristics. This study uses secondary data derived from annual reports of banking companies on the Indonesia Stock Exchange for the 2017-2019 period. Data processing is done using the STATA application. Measurement of disclosure of intellectual capital uses checklist items, measurement of company value uses the price to book value and stock prices are seen from the stock market closing price contained in the annual report. The results of this study indicate that an increase in the disclosure of intellectual capital cannot significantly affect the increase in firm value, while on the same occasion an increase in disclosure of intellectual capital information itself can significantly affect an increase in stock prices.

STUDI TERKAIT DENGAN STANDAR PENGENDALIAN MUTU DAN KUALITAS AUDIT Hisar Pangaribuan; Jenny Sihombing; Ifki Putri Dwi Nanda Dutrianda
Jurnal Ekonomis Vol 13 No 4a (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The aim of this study is to examine the effect implementation of audit quality control system in audit engangement on audit quality. The data collected for processing is obtained from the questionnaires distributed to auditors who have performed their professional duties as auditors (with minimum as a senior auditor). Statistical data processing is carried out for hypothesis testing in making conclusions using a variance-based approach. The Audit quality control system is a crucial thing in increasing user confidence in the attestation services provided by public accounting firms. The standards of quality control are useful to ensure the quality of the resulting audit can meet the objectives and specifications that have been previously set. When quality control systems are implemented properly, it will have a significant effect on improving the resulting audit quality. The three most important things in determining an adequate quality control system are the attitude of auditor independence, continuing professional education and the principle of prudence in engagement. The results of this study will be very useful for auditors in carrying out their duties so that audit quality is properly maintained.

PENGUJIAN FINANCIAL FRAUD PADA PERBANKAN MALAYSIA: SUATU PENDEKAAN PELAPORAN Kevin Andrew Oktavianus; Hisar Pangaribuan
Jurnal Ekonomis Vol 13 No 4b (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Financial statement are the results of financial reporting that are recorded during a certain period based on the company’s activities. This research generally aims to detecting financial fraud using fraud pentagon theory consisting of pressure, opportunity, rationalization, competence, and arrogance in financing company in Malaysia for the period 2017-2019. The data used in the study are secondary data in the form of annual report and financial report of the companies listed in Malaysia Stock Exchange. The results of this study found financial stability can be used to detecting financial fraud. Meanwhile, change of director, ineffective monitoring, and number of CEO’s picture cannot be used to detecting financial fraud. Aside from that, change in auditor cannot be tested because there is no external auditor change during the period.

STUDI TENTANG FUNGSI PENGAWASAN ATAS PENGUNGKAPAN CSR Priscilla Ruth Putri; Hisar Pangaribuan
Jurnal Ekonomis Vol 14 No 2a (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine whether the supervisory function seen from the proportion of independent commissioners and independent audit committees has a significant influence on Corporate Social Responsibility (CSR). The samples used in this study were 53 samples of banks in Indonesia, Malaysia, and Singapore. The method used in this research is descriptive coefficient, coefficient of determination, correlation coefficient, and t test. The results of this study indicate that the independent board of commissioners has no effect on CSR disclosure with t count -0.038 < t table 1.65978 with is 0.05 or sig level. 0.704 is greater than 0.05 and the independent audit committee has no effect on CSR disclosure with t count 0.229 < t table 1.65978 with, 0.05 or sig level. 0.819 greater than 0.05

PENGARUH PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Nicolas Ernesto; Hisar Pangaribuan
Jurnal Ekonomis Vol 14 No 2b (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The aim of this study is to find out how profitability effect Corporate Social Responsibility (CSR) with the target study is 40 banks in Indonesia during 2018-2019. Profitability is “as an independent variable and Corporate Social Responsibility as dependent variable in the current research. The study is purposive sampling technique. The data used in this study is secondary data taken from www.idx.co.id. This research uses multiple linear regression analysis model. This study obtains results that prove that Net Profit Margin and Earning Per Share have no significant effect on Corporate Social Responsibility Disclosure. The analysis of the coefficient of determination shows the results of the adjusted R square value in the coefficient of determination test of 1.2%, where the remaining 98.8% is influenced by other variables. This shows that the independent variables in this study are not sufficiently influential on CSR disclosure because there are still many other variables that have a major influence on CSR disclosure.

Co-Authors Agnes Cornelia Br Sitinjak Albert Tampubolon Aldo Arsito Andrew Anayah Hasian Angelica Patricia Butar butar Angelina Sijabat AR, E. Nurzaman Aristo Mark Obed Ezekiel, Aldo Betania Aritonang Bonar Pangaribuan Brandon Christian Tomasila Brenda Ernsky Palar Brishana Abigael Sinurat Denok Sunarsi Denok Sunarsi Denok Sunarsi Denok Sunarsi Devi Elizabeth Eldi Januari Kristianto Eldi Januari Kristianto Eldrie George Talapessy Endah Sri Wahyuni Fernando, Rico Fery Simbolon Francis Hutabarat Franz Gruber Nainggolan, Leo Harlyn L. Siagian Harsono Yoewono Heddry Purba Helti Selvianti Zai HEMAT SABRIANTO R SIGALINGGING Hizkia Immanuel Silitonga Ifki Dutrianda Ifki Putri Dwi Nanda Dutrianda Ifki Putri Dwi Nanda Dutrianda Jenny Sihombing Jenny Sihombing Jenny Sihombing Jenny Sihombing Josua Erwin Simanjuntak Jouse Fernando HB Keiko Alina Panggabean Kevin Andrew Oktavianus L. Siagian, Harlyn Louis Albertoaran Muren Manurung, Arifin Hasudungan May Regina Angelica Situmorang Meidy Lieke Karundeng Merilyn Britny Mila Susanti Muren, Louis Albertoaran Mustika Alecya Mutiara Victory Natarisa Putri Genisa Nicolas Ernesto Oktaviani Silaen Pangaribuan, Bonar Alberto Priscilla Ruth Putri Rachel G. Hutajulu Revalina Situmorang Rifaldo Silalahi Riky Sai Maruli Saddam, Muhammad Sagala, Yos Hengky Olbioctavian Setyo Riyanto, Setyo Shannen Yucta Sherin Natalia Hutasoit Sihombing, Jenny Sipayung, Chiara SOLAGRACIA ROSMALINDA SARMATUA Sukrisno Agoes Sunarsi, Denok Tampubolon, Charles Johansen Living Stone Valentine Siagian Venesia Abigael Nagara Vitri Sihombing Wing Wahyu Winarno Wing Wahyu Winarno Yana Agustina Nurcaliana Yuwaninda Septiani Zesen Siringoringo Zesen Siringoringo

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