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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 PINISI Discretion Review 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) Jurnal Audit dan Perpajakan 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
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The effect of audit fees, audit tenure, and auditor switching on audit report lag in financial sector companies listed on the BEI in 2021-2022 Angelina Sijabat; Hisar Pangaribuan
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.206

Abstract

This study aims to prove whether audit fees, auditor tenure, and auditor switching can have a significant effect on audit report lag. This research uses quantitative methods with secondary data. The population of this study is financial sector companies published by the IDX in 2021- 2022. The number of samples used was 51 with a 2-year research period resulting in 102 sample data. The test results concluded that audit fees have a significant effect on audit report lag, while audit tenure and auditor switching do not have a significant effect on audit report lag. The suggestion from the researcher is that future researchers expand the research population so that the results obtained are more accurate.
A study of positive accounting practice Hisar Pangaribuan; Jenny Sihombing; Wing Wahyu Winarno; Denok Sunarsi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 1 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020222066

Abstract

Financial accounting, as a branch of science from social science, practically describes the behavior of the presenters of financial statements. This study is confirmatory descriptive research, data obtained from the annual reports of banking companies on the Indonesia Stock Exchange. This study constructs a research model using four variables: accounting conservatism, managerial ownership, debt covenants, and political costs. The data is processed using path analysis, and the test is carried out through two stages: testing the direct and indirect effects. The direct effect finding proved that the bonus plan, debt covenant, and political cost hypothesis had been significantly practiced. Another direct influence finding also proved that managerial ownership has a significant effect on debt covenants and that political costs have a significant effect on debt covenants. This research also demonstrated that debt covenants could not mitigate the impact of political costs and managerial ownership on accounting conservatism practice. The board of commissioners, as the highest supervisory body and the supervisory units, has the responsibility to control the opportunistic behavior of managers so that banks can effectively practice a healthy financial statements process and so that public trust in banks increases.
Pengaruh Kepemilikan Manajerial Terhadap Pengungkapan Corporate Social Responsibility Devi Elizabeth; Hisar Pangaribuan
Jurnal Sosial Teknologi Vol. 1 No. 11 (2021): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v1i11.236

Abstract

Latar belakang: Pasar bebas serta perekonomian yang semakin berkembang pesat membuat banyak perusahaan menyadari bahwa pentingnya melestarikan dan memelihara lingkungandi sekitarnya merupakan bentuk dari pertanggung jawaban perusahaan. Tujuan penelitian: Untuk mengetahui apakah banyaknya kepemilikan manajerial disuatu perusahaan memiliki pengaruh Corporate Social Responsibility (CSR). Metode penelitian: Penelitian ini menggunakan metode analisa koefisien deskriptif, analisis linear sederhana, koefisien determinasi dan koefisien korelasi. Hasil penelitian: Hasil penelitian dari analisis linear sederhana yaitu nilai Constant (a) sebesar 0.355, sedangkan nilai kepemilikan manajerial yaitu koefisien regresi (b) sebesar 1.309. Hasil hitung koefisien determinasi menyatakan variabel indepen memengaruhi variabel dependen sebesar 0.8% dan hasil koefisien korelasi yaitu r sebesar 0.091. Penelitian ini membuktikan bahwa kepemilikan manajerial tidak berpengaruh secara signifikan terhadap pengungkapan CSR yang manauji hitung memperoleh hasil 0.931 < t tabel. Kesimpulan: Kepemilikan manajerial tidak berpengaruh secara signifikan terhadap pengungkapan Corporate Social Responsibility pada perusahaan perbankan Indonesia, Malaysia, dan Singapura pada periode 2018-2019. Berdasarkan hasil uji t dilihat bahwa kepemilikan manajerial signifikan p-value = 0.354>0.05, sedangkan thitung lebih kecil dari ttabel atau 0.931 < 1.65964, yang berarti bahwa kepemilikan manjerial tidak memberikan pengaruh yang signifikan terhadap CSR pada perusahaan sektor bank di Indonesia, Malaysia dan Singapura.
PENGARUH PEMAHAMAN DIGITALISASI SISTEM ADMINISTRASI PAJAK DAN DIGITAL TRANSFORMASI TERHADAP KEPATUHAN PAJAK NON-KARYAWAN Brenda Ernsky Palar; Riky Sai Maruli; Hisar Pangaribuan
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1217

Abstract

Tax compliance is crucial for sustainable economic development and fiscal stability. This study explores the impact of understanding digitalization of tax administration systems on digital transformation and tax compliance. Using a quantitative approach, data were collected through an online questionnaire distributed to 100 graduates from the Faculty of Economics at Universitas Advent Indonesia, selected via random sampling. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that understanding digitalization of tax administration systems has a positive and significant effect on digital transformation, supporting strategic changes in business management through technology. Additionally, understanding digitalization of tax administration systems significantly affects tax compliance; the better the understanding, the higher the tax compliance. However, digital transformation does not significantly impact tax compliance, and understanding digitalization of tax administration systems through digital transformation does not significantly affect tax compliance. These findings suggest that enhancing tax compliance requires a comprehensive approach including regulation, awareness, and taxpayer motivation, alongside leveraging digitalization to improve tax administration efficiency.
THE EFFORTS TO IMPROVE FINANCIAL PERFORMANCE AND MANAGERIAL PERFORMANCE THROUGH PARTICIPATIVE BUDGETING AND BUDGETARY CONTROL Pangaribuan, Hisar; Pangaribuan, Bonar Alberto; Siagian, Harlyn L.
Distribusi - Journal of Management and Business Vol. 12 No. 1 (2024): Distribusi, March 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v12i1.506

Abstract

This study examines how participative budgeting and budget control can improve a company's financial and managerial performance. The research method used is quantitative confirmation with a variance-based approach. Questionnaires were distributed online to respondents involved in the budgeting process in order to collect data and facilitate their objective perception of the variables under study. There were 67 respondents who filled out the questionnaire completely and processed it validly. The data's validity and reliability are confirmed by meeting the necessary criteria for processing, including the loading factor, average variance extracted, composite reliability, and discriminant validity with a heterotrait-monotrait ratio. The study results have shown that adequate budget control and involvement of related parties in making budgets will increase discipline and a good understanding of budgets for managers so that they can significantly improve the company's managerial and financial performance.
DAMPAK FRAUD DIAMOND TERHADAP PENDETEKSIAN LAPORAN KEUANGAN PADA INDUSTRI PERTAMBANGAN Fernando, Rico; Pangaribuan, Hisar
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 1 (2023): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i1.1523

Abstract

Tujuan Penelitian untuk mengetahui pengaruh Fraud Diamond saat mendeteksi kecurangan akuntansi. Fraud Diamond dalam penelitian ini meliputi Pressure, Chance, Rationalization dan Ability. Tekanan dibantu stabilitas keuangan, tekanan eksternal, tujuan keuangan dan kebutuhan keuangan pribadi. Rasionalisasi dipromosikan melalui rotasi pemeriksa dan rasionalisasi. Ketangkasan mengacu pada keterampilan. Populasi yaitu perusahaan pertambangan tahun 2017 - 2021. Penelitian memakai purposive sampling dan diperoleh 12 sampel perusahaan. Data berupa data sekunder dari laporan keuangan. Analisis data menggunakan analisis statistik deskriptif, regresi linier sederhana, dan regresi linier berganda. Uji data menggunakan uji penerimaan klasik, uji t dan uji f. Hasil penelitian menunjukkan bahwa stabilitas dan perampingan keuangan ditemukan signifikan dalam mendeteksi kecurangan akuntansi, sedangkan tekanan eksternal, tujuan keuangan, kebutuhan keuangan pribadi, jenis industri, pengawasan yang tidak efektif, personel, dan keterampilan auditor tidak mempengaruhi deteksi kecurangan akuntansi keuangan.  
PENGARUH INFLASI, SUKU BUNGA DAN NILAI TUKAR TERHADAP KINERJA PASAR MODAL INDONESIA Aldo Arsito; Siagian, Harlyn L.; Pangaribuan, Hisar
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

Abstract

This research aims to contribute to the understanding of the relationship between inflation, interest rates, and exchange rates with the performance of the Indonesian stock market. The research design is an explanatory quantitative study with the objective of determining the influence of interest rates, inflation, and exchange rates on stock market performance. The research sample includes 132 time series data on stock market performance, interest rates, inflation, and the exchange rate of the Rupiah from 2013 to 2023. Sampling was done using a saturated sampling method, resulting in a total of 132 samples. Data analysis was conducted using multiple linear regression analysis with the Statistical Program for Social Sciences (SPSS) 20. The results indicate that inflation, interest rates, and the Rupiah exchange rate simultaneously have a significant impact on stock market performance, with a determination coefficient of 0.442, indicating that 44.2% of the variability in stock market performance can be explained by these three factors. Partially, inflation does not have a significant impact on stock market performance, interestl rates havel a significantl negative impact on stockl market performance, while thel Rupiah exchangel rate hasl a significant positive impact.
PENGARUH KINERJA KEUANGAN PERIODE SEBELUMNYA TERHADAP PROSES PERENCANAAN ANGGARAN DAN PENGENDALIAN ANGGARAN Josua Erwin Simanjuntak; Pangaribuan, Hisar; Siagian, Harlyn
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

Abstract

The lack of budget utilization for financial planning and control in non-profit organizations potentially leads to poor financial performance. The aim of this research is to analyze the influence of financial performance on budget planning and control processes in non-profit organizations, with the hope of providing theoretical and practical contributions to their financial management. This study employs a quantitative approach, collecting data through surveys from 16 non-profit organizations in Indonesia, using purposive sampling method. Primary data is gathered through questionnaires exploring budget planning and control processes, with responses measured using Likert scale. Data analysis is conducted using simple regression technique to evaluate the influence of financial performance on budget planning and control processes. SPSS 22 software is utilized for data analysis. The results indicate a significant positive influence between non-profit organization's financial performance and budget planning process, as well as between financial performance and budget control. This contributes significantly to understanding budget management in non-profit organizations
Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Performa Keuangan: Studi Kasus Perusahaan Manufaktur Sub Sektor Makanan & Minuman Di BEI (2018 – 2022)"KEUANGAN Helti Selvianti Zai; Hisar Pangaribuan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.532

Abstract

The purpose of this study was to measure and test the deferred tax expense and tax planning in influencing the financial performance of IDX food and beverage sector companies. Using quantitative methods with financial data from 11 companies and 55 samples for the period 2018 – 2022. By making descriptive analyses, correlation coefficients and determinations, t and F tests are preceded by classical assumption tests. The results of data processing show that the variable deferred tax burden affects financial performance (Sig. 0.005 < 0.05). Meanwhile, financial performance is not affected by tax planning (Sig. 0.256 > 0.05). However, financial performance was affected by deferred tax expense and tax planning (Sig. 0.01 < 0.05)
The influence of audit quality, company size, profitability, and inventory intensity on tax avoidance in manufacturing companies registered on the IDX in 2020-2022 Sagala, Yos Hengky Olbioctavian; Pangaribuan, Hisar; Siagian, Harlyn L.
Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i1.4952

Abstract

In the era of globalization, corporate financial management has become increasingly complex. Effective financial management, particularly in tax planning, is crucial for addressing the rapidly changing market dynamics. Taxes, as a major cost component, require a strategic and measured approach. Good tax management not only optimizes tax liabilities but also positively impacts the financial performance of the company. This research aims to analyze the influence of audit quality, company size, profitability, and inventory intensity on tax avoidance practices in manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. The research utilizes a descriptive approach with quantitative methods. Secondary data from the annual financial reports of manufacturing companies are used. Samples are selected through purposive sampling techniques. The analysis results show that approximately 13.8% of the variation in tax avoidance practices is influenced by the examined independent variables. Other factors account for the remaining 86.2%. Based on the findings, it can be concluded that audit quality, company size, profitability, and inventory intensity have an influence on tax avoidance practices. Effective tax management can help companies improve financial performance and strengthen overall tax compliance
Co-Authors Agnes Cornelia Br Sitinjak Albert Tampubolon Aldo Arsito Alecya, Mustika 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 Eldrie George Talapessy Fachry Abda El Rahman 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 Hutajulu, Rachel G. 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 Kristianto, Eldi Januari L. Siagian, Harlyn Louis Albertoaran Muren Manurung, Arifin Hasudungan May Regina Angelica Situmorang Meidy Lieke Karundeng Merilyn Britny Muren, Louis Albertoaran Mutiara Victory Natarisa Putri Genisa Nicolas Ernesto Oktaviani Silaen Pangaribuan, Bonar Alberto Patrecius Gultom, Alfredo Priscilla Ruth Putri Raselly Eunike Hasibuan Revalina Situmorang Rifaldo Silalahi Riky Sai Maruli Saddam, Muhammad Sagala, Yos Hengky Olbioctavian Setyo Riyanto, Setyo Shannen Yucta Sherin Natalia Hutasoit Sihombing, Jenny Sihombing, Novi Yosefina Sipayung, Chiara Siringoringo, Zesen SOLAGRACIA ROSMALINDA SARMATUA Sukrisno Agoes Sunarsi, Denok Susanti, Mila 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