Article Per Year (5 Year)
p-Index From 2020 - 2025
8.622
P-Index
This Author published in this journals
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
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

Published : 65 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 65 Documents
Search

 2   3   4   5   6 
PENGATUH ROA TERHADAP PENGUNGKAPAN CSR Venesia Abigael Nagara; Hisar Pangaribuan
Jurnal Ekonomis Vol 14 No 2c (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.822 KB) | DOI: 10.58303/jeko.v14i2c.2598

Abstract

This study aims to determine the Effect of Return On Assets (ROA) on CSR Disclosure. In this study, 106 samples were used (composed of 53 Indonesian, Malaysian, and Singaporean banking companies from 2018 to 2019). The method used in this study is purposive sampling, where the criteria for the companies being observed are companies that are observed are banking companies in each country. The results of the research that have been carried out show that based on the t test, it shows that ROA has no significant effect on CSR. This statement is based on the evidence found that the significant value of ROA is 0.279 > 0.05. This result explains that the size of ROA has no effect on CSR. Therefore, the first hypothesis which reads "Significant Effect" on the ROA variable on CSR disclosure is not proven.
STUDI TERKAIT PROFITABILITAS DAN KUALITAS LAPORAN KEUANGAN May Regina Angelica Situmorang; Hisar Pangaribuan
Jurnal Ekonomis Vol 14 No 2c (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.794 KB) | DOI: 10.58303/jeko.v14i2c.2599

Abstract

This study aims to examine the effect of profitability and financial statements on banks listed on the Thailand Stock Exchange for the 2017-2019 period. Researchers are motivated by previous research on Indonesian banking which in this study provides results that show the practice of Income Smoothing in Indonesian banking. The researcher used statistical regression to analyze the data collected from the company's annual report. In Profitability the researcher uses the Return on Assets (ROA) and Return on Equity (ROE) variables to examine the quality of the financial statements, while the researcher uses the Total Accruals (TACit) variable which is reflected in the practice of Income Smoothing. The results of this study indicate that profitability has a significant effect on the quality of financial statements, which means that if the company's profit reporting is getting better, it is more likely that the company will practice Income Smoothing, and vice versa, so it can be concluded that the practice of Income Smoothing in Thai banking tends to be lower.
Pengaruh Kompleksitas Audit, Due Professional Care Dan Transparansi Terhadap Kualitas Audit Natarisa Putri Genisa; Hisar Pangaribuan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1034

Abstract

Penelitian ini dilaksanakan guna mendapatkan hasil dari potensi yang berdampak pada kualitas audit yang dimana akan menghasilkan pengaruh terhadap tingkat hasil dari audit yang bermutu. Hal yang dipercaya dapat mempengaruhi kualitas audit dalam penelitian ini diantaranya ialah pengaruh adanya kompleksitas audit, due professional care dan transparansi yang diteliti dari para auditor yang ada pada Kantor Akuntan Publik di wilayah Jakarta dan sekitarnya. Analisa dalam penelitian ini adalah analisis data deskriptif dengan jenis data kuantitatif dan sumber data primer yang diperoleh dari kuesioner yang dibagikan kepada masing masing auditor pada setiap Kantor Akuntan Publik. Pengumpulan data daripada penilitian ini berjenis angket dengan berbentuk kuesioner sejumlah 50 sampel, masing masing pengukuran nya menggunakan skala interval 1 sampai 5. Penelitian ini memberikan hasil bahwa kompleksitas audit, due professional care, transparansi memberikan dampak yang baik dan hasil yang berpengaruh signifikan positif terhadap kualitas audit.
PENGARUH KOMPETENSI, TIME BUDGET PRESSURE, AUDIT FEE, KUALITAS AUDIT TERHADAP AUDIT JUDGMENT KANTOR AKUNTAN PUBLIK DI JAKARTA Yana Agustina Nurcaliana; Hisar Pangaribuan
JOURNAL SCIENTIFIC OF MANDALIKA (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 4 No. 5 (2023): Mei
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol4iss5pp43-50

Abstract

Tujuan penelitian ini adalah untuk menguji dan mengetahui apakah pengaruh kompetensi, time budget pressure, audit fee, dan juga kualitas audit terhadap audit judgment di Kantor Akuntan Publik (KAP) Kota Jakarta. Metode yang digunakan peneliti yaitu metode purposive sampling. Data yang dipakai di penelitian ini yaitu data primer yang didapat lewat kuesioner yang disebarkan di Kantor Akuntan Publik (KAP) Kota Jakarta. Penelitian ini diukur melalui metode regresi linier berganda menggunakan SPSS. Pengujian hipotesa memakai uji-T, uji-R square dan juga uji-F. Hasil dari penelitian menunjukkan kalau kompetensi berpengaruh positif signifikan pada audit judgment, time budget pressure berpengaruh negatif signifikan terhadap audit judgment, audit fee berpengaruh positif signifikan terhadap audit judgment, lalu kualitas audit berpengaruh positif signifikan terhadap audit judgment. Dan juga kompetensi, time budget pressure, audit fee, dan juga kualitas audit berpengaruh signifikan secara simultan pada audit judgment.
Pengaruh Kecerdasan Emosional, Komitmen Organisasi dan Independensi Terhadap Kualitas Audit Betania Aritonang; Hisar Pangaribuan
Jurnal Ilmiah PERKUSI Vol 2, No 3 (2022): PERKUSI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.perkusi.v2i3.23926

Abstract

Laporan keuangan ialah hasil akhir dari proses pencatatan akuntansi pada periode tertentu guna mengetahui pendapatan usaha, posisi keuangan, serta menjadi acuan dalam memilih keputusan bagi pihak yang bersangkutan (Kusumawardani & Riduwan, 2017). Sudah menjadi keharusan bagi para auditor untuk memberikan jaminan atas laporan yang disajikan melalui opini atau pernyataan dalam laporan auditor, melalui proses inilah terbentuk adanya kualitas audit. Tujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan emosional, komitmen organisasi, dan independensi terhadap kualitas audit pada KAP di wilayah Jakarta. Dalam mengumpulan data peneliti menggunakan bantuan kuesioner yang diukur dengan skala likert. Peneliti juga menggunakan regresi linier berganda dengan SPSS 25 untuk menguji analisis masing-masing variabel dan menjawab semua hipotesis antar variabel. Penelitian ini menghasilkan bahwa kecerdasan emosional dan komitmen organisasi berpengaruh positif dan siginifikan terhadap kualitas audit. Sementara itu, independensi berpengaruh negatif dan tidak signifikan terhadap kualitas audit.
The Role of Company Size and Board of Commissioners on Company Value in Disrupted Economics Hisar Pangaribuan; Harsono Yoewono; Wing Wahyu Winarno
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1133

Abstract

The Covid-19 condition that has passed has provided many important lessons and has disrupted the performance and productivity of almost all industries, including manufacturing companies. Such condition has become a challenging task for companies to find solutions to maximize company value to survive, let alone increase in these conditions. Bad like that. This research aims to confirm whether company size, board of commissioners, and Covid-19 conditions significantly affect company value. By taking data from manufacturing companies during the past two years of research during the Covid-19 period, this study uses a descriptive quantitative approach with multiple linear regression analysis techniques and modeling Covid-19 as a moderator. This study uses a purposive sampling method to select manufacturing companies on the Indonesia Stock Exchange. The research data spans two years upon 159 companies, resulting in 318 data points. The research results show that the variables of company size and board of commissioners do not significantly affect company value, but Covid-19 can significantly influence company value. Covid-19 then moderated the company size and board of commissioners variables, and it was discovered that the company size and board of commissioners variables had a significant influence on company value; this demonstrates that Covid-19 has had a devastating effect on company value.
The Effect Of Tax Knowledge, Tax Sanctions On Taxpayer Compliance In Paying Motor Vehicle Tax At PT. Nagase Impor-Expor Indonesia Rachel G. Hutajulu; Hisar Pangaribuan
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted at PT. Nagase Import-Export Indonesia to better understand the impact of tax information and tax sanctions on taxpayer compliance with motor vehicle tax payments. The goal of this quantitative study is to confirm or refute assumptions about the impact of taxpayer awareness and tax penalties on PT. Nagase Import-Export Indonesia's compliance with its motor vehicle tax payment obligations. A survey of 59 taxpayers was used to obtain the data. Multiple linear regression is used to analyze data. Motor vehicle tax compliance turns out to be significantly influenced by taxpayer knowledge variables, tax sanctions, and tax knowledge. Keywords: Tax knowledge, tax sanctions, and taxpayer compliance.
The Impact of Tax Socialization and the Stringency of Tax Sanctions on Taxpayer Compliance Among Business Owners in the Lembang Area Oktaviani Silaen; Hisar Pangaribuan
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.894

Abstract

This research was conducted to determine the effect of tax socialization and the strictness of tax sanctions on compliance by taxpayers who own a business. The population in this study are taxpayers who have businesses in the Lembang area. The quantitative method was used in this study, with primary data obtained from the questionnaire results. Selection of the sample in this study using the method of Purposive Sampling, with a total sample of 50. Descriptive statistical tests were carried out using the SPSS version 29 program. The results showed that tax socialization did not significantly affect the compliance of taxpayers who own businesses in the Lembang area, with a test number of 0.432 < 2.01174. In contrast, the strictness of tax sanctions significantly affected the compliance of taxpayers who have businesses in the Lembang area with a test number of 0.000 < 2.01174. This study shows that the socialization of taxation and the strictness of tax sanctions significantly affect the compliance of taxpayers who have businesses in the Lembang area with a significance level of 0.000 <0.05.
The Influence of Audit Opinion, Auditor Switching, and Number of Audit Committees on Audit Report Lag Brandon Christian Tomasila; Hisar Pangaribuan
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.908

Abstract

Despite the fact that listed firms must abide by standards set forth by the Indonesia Stock Exchange (IDX) to submit audited financial reports and publish them, it has not reduced the number of companies that do not publish their financial reports in accordance with the applicable rules. As of February 2023, a total of 32 issuers have been sanctioned for late publication of their financial reports. A high audit report lag Table results in inaccurate and outdated financial information. This research's main goal is to prove how the number of audit committees, the number of audit opinions, and auditor change may affect how long it takes to produce an audit report. A quantitative research approach utilizing secondary data is employed for this investigation. The research focuses on manufacturing and transportation firms publicly traded on the IDX during the years 2020-2021. The sample size encompasses 160 companies, spanning a 2-year research period and yielding 320 data points. The analysis' conclusions show that audit opinion has a big impact on the audit report lag; in contrast, auditor switching and the number of audit committees do not have a substantial influence on this duration. The researcher recommends that future studies consider broadening the scope of the research population to enhance result accuracy and incorporate a more diverse sample.
Pengaruh Independensi Auditor, Skeptisisme Profesional, dan Objektivitas Auditor terhadap Kualitas Audit Keiko Alina Panggabean; Hisar Pangaribuan
MBIA Vol 21 No 1 (2022): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v21i1.1736

Abstract

Quality audits that have high quality and can be trusted are very important, in practice, the auditor must have a responsibility to build trust in the quality of the audits published. This study aims to analyze the effect of Auditor Independence, Professional Skepticism, and Auditor Objectivity on Audit Quality. The population in this study is the collection of data in this study is a Public Accounting Firm (KAP) located in Jakarta and its surroundings and a survey approach was carried out by distributing questionnaires to 112 respondents using quantitative descriptive methods. The data analysis tool used in this study uses SPSS (Statistical Product Software Solution). The analytical method used is Multiple Regression Analysis. Data analysis was performed by descriptive statistical test, reliability test, normality test, multicollinearity test, heteroscedasticity test, T-test, and F test. The results of this study indicate that partially auditor independence, professional skepticism, and auditor objectivity have a significant effect on audit quality. Auditor Independence and Professional Skepticism have a positive and significant effect on Audit Quality. Meanwhile, Auditor Objectivity has a negative and insignificant effect on Audit Quality. Keywords: auditor independence, professional skepticism, auditor objectivity, audit quality Abstrak Kualitas audit yang memiliki kualitas tinggi dan dapat dipercaya kebenarannya sangatlah penting. Dalam pelaksanaannya auditor harus memiliki tanggung jawab agar dapat membangun kepercayaan atas kualitas audit yang diterbitkan. Penelitian ini bertujuan untuk menganalisis pengaruh Independensi Auditor, Skeptisisme Profesional dan Objektivitas Auditor terhadap Kualitas Audit. Populasi dalam penelitian ini adalah Kantor Akuntan Publik (KAP) yang terletak di Jakarta dan sekitarnya dan penelitian dilakukan dengan pendekatan survey melalui penyebaran kuesioner kepada 112 responden dengan menggunakan metode deskriptif kuantitatif. Alat analisis data yang digunakan pada penelitian ini menggunakan SPSS (Statistical Product Sofware Solution). Metode analisis yang digunakan adalah Analisis Regresi Berganda. Analisis data dilakukan dengan uji statistik deskriptif, uji reabilitas, uji normalitas, uji multikolinearitas, uji heterokedastisitas, Uji T dan Uji F. Hasil penelitian ini menunjukkkan bahwa secara parsial Independensi Auditor, Skeptisisme Profesional dan Objektivitas Auditor berpengaruh signifikan terhadap Kualitas Audit. Independensi Auditor dan Skeptisisme Profesional berpengaruh positif dan signifikan terhadap Kualitas Audit. Sedangkan Objektivitas Auditor berpengaruh negatif dan tidak signifikan terhadap Kualitas Audit. Kata kunci: independensi auditor, skeptisisme profesional, objektivitas auditor, kualitas audit
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