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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

Unknown Affiliation

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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Articles

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Pengaruh Kualitas Audit Dan Reputasi Kap Terhadap Integritas Laporan Keuangan Franz Gruber Nainggolan, Leo; Pangaribuan, Hisar
GEMA EKONOMI Vol 11 No 5 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Penelitian ini bermaksud untuk mengatahui apakah kualitas audit dan reputasi KAP berpengaruh terhadap integritas laporan keuangan menurut sudut pandang auditor yang mengaudit financial statement. Objek penelitian ini adalah auditor yang berada pada pulau Jawa dengan jumlah sampel 49, pengumpulan data menggunakan metode kuesioner. Teknik yang digunakan adalah statistik deskriptif, uji multikolinearitas, uji normal probability plot, uji koefisien determinasi, uji T-parsial, uji F-simultan. Hasil dari penelitian ini adalah kualitas audit berpengaruh signifikan positif terhadap integritas laporan keuangan sementara reputasi KAP tidak berpengaruh terhadap integritas laporan keuangan. Kemudian secara simultan kualitas audit dan reputasi KAP berpengaruh terhadap integritas laporan keuangan.

The Effect Of Tax Knowledge, Tax Sanctions On Taxpayer Compliance In Paying Motor Vehicle Tax At PT. Nagase Impor-Expor Indonesia Hutajulu, Rachel G.; Pangaribuan, Hisar
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

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.

Analysis of Factors Affecting Accounting Students Interest in a Career as a Public Accountant Patrecius Gultom, Alfredo; Pangaribuan, Hisar
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9656

Tujuan penelitian ini adalah untuk menguji pengaruh faktor-faktor yang mempengaruhi minat mahasiswa akuntansi menjadi akuntan publik. Metode pengambilan sampel yang digunakan adalah sampling jenuh, dimana kuesioner disebarkan kepada mahasiswa akuntansi Universitas Advent Indonesia sehingga diperoleh 85 responden. Analisis data dilakukan dengan menggunakan alat statistik SPSS V26. Variabel yang digunakan dalam penelitian ini adalah kecerdasan emosional (X1), norma subjektif (X2), motivasi (X3), imbalan finansial (X4), dan minat belajar (Y). Temuan penelitian sebagai berikut: (1) Secara parsial kecerdasan emosional tidak berpengaruh terhadap minat belajar siswa. (2) Secara parsial norma subjektif tidak berpengaruh terhadap minat siswa. (3) Secara parsial motivasi berpengaruh terhadap minat siswa. (4) Secara parsial imbalan finansial tidak berpengaruh terhadap minat belajar siswa. Dengan demikian, dapat disimpulkan bahwa faktor-faktor tersebut secara bersama-sama tidak mempengaruhi minat mahasiswa menjadi akuntan publik.

Pengaruh Green Accounting terhadap Kinerja Perusahaan dengan Keunggulan Bersaing sebagai Variabel Mediasi: Penelitian Eldrie George Talapessy; Hisar Pangaribuan; Meidy Lieke Karundeng
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.597

Penelitian ini bertujuan untuk menguji pengaruh Green Accounting terhadap Kinerja Perusahaan dengan Keunggulan Bersaing sebagai variabel mediasi. Penelitian ini dilakukan pada sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama tahun 2021-2023. Teknik analisis data yang digunakan adalah regresi linier dan regresi logistik biner, serta uji mediasi dengan pendekatan Baron dan Kenny. Hasil penelitian ini menunjukkan bahwa Green Accounting tidak berpengaruh signifikan secara langsung terhadap Kinerja Perusahaan (ROA). Namun, Green Accounting berpengaruh signifikan terhadap Keunggulan Bersaing (sertifikasi ISO 14001), dan Keunggulan Bersaing juga berpengaruh signifikan terhadap Kinerja Perusahaan. Keunggulan Bersaing terbukti memediasi secara penuh pengaruh Green Accounting terhadap Kinerja Perusahaan. Hasil penelitian ini menekankan integrasi pelaporan lingkungan dalam strategi bisnis perusahaan untuk menciptakan keunggulan bersaing yang berdampak positif terhadap kinerja perusahaan.

Pengaruh Kode Etik Auditor Dan Kualitas Audit Terhadap Kualitas Laporan Keuangan Siringoringo, Zesen; Pangaribuan, Hisar
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

The purpose of this study was to determine the effect of the Code of Ethics and the Quality of Auditing on the Quality of Financial Reporting. The target of this research is an Accounting Firm based on Java Island with a total sample of 117. The data collection method is a research method for direct opinions from accountants and this research data uses the SPSS application a process version 25.0. Test in this study used descriptive statistical tests, classical acceptance test ( normality test, multiple colinearity, and heterogeneity), and hypothesis testing (F test and T-test). The results of this study indicate that the audit code of ethics has a significant effect on the quality of auditors’ financial statements, which is very important in efforts to improve the quality of financial reporting and other results. It does not affect the quality of the report significantly

Pengaruh Pengalaman Kerja, Pendidikan dan Independensi Auditor Terhadap Kualitas Audit Kristianto, Eldi Januari; Pangaribuan, Hisar
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

The purpose of this study was to determine the effect of work experience, education level, and also auditor independence on the quality of audit results. The data in this study are auditors who work in public accounting firms that have been registered at the Indonesian Institute of Certified Public Accountants (IAPI). The sample used in this study were 137 respondents from 11 accounting firms. This data is primary data obtained through the distribution of questionnaires. The sampling technique uses purposive sampling, while the data processing method uses multiple linear analysis using SPSS windows version 25. The results of this study indicate that work experience, level of education and auditor independence partially affect the quality of audit results

Pengaruh Motivasi, Komitmen Organisasi Dan Due Professional Care Terhadap Kualitas Audit Muren, Louis Albertoaran; Pangaribuan, Hisar
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

This study aims to examine the effect of the independent variables of motivation, organizational commitment, and due professional care on the dependent variable of audit quality. The population in this study were all auditors, both junior and senior auditors who worked in 5 public accounting firm in Jakarta with a total of 57 respondents. The sampling technique in this study used the Convenience Sampling Method and the data used in this study was primary data. In this study, the authors use Descriptive Statistical Test, Classical Assumption Tes (normality test, multicollinearity test, heteroscedasticity test), Hypothesis Test (coefficient of determination, t test, f test) and Multiple Linear Regression Analysis to be able to analyze the data used and use SPSS software version 25. Based on the results of research through several tests carried out, it can be concluded that motivation, commitment organization, and due professional care have a positive effect on audit quality. Keywords: Motivation, Organizational Commitment, Due Professional Care, and Audit Quality

Environmental Performance Dalam Mempengaruhi Financial Risk, Financial Performance, dan Sustainable Development Tampubolon, Charles Johansen Living Stone; Pangaribuan, Hisar; Hutabarat, Francis
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 1 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i1.3118

Penilitian ini bertujuan untuk menganalisis pengaruh environmental performance terhadap financial risk, financial performance, dan sustainable development. Penilitian ini menggunakan data kuantitatif dengan cara menyebarkan kuesioner/angket dengan sampel sebanyak 156 sampel. Penilitian ini difokuskan di area lingkungan Pundi Raya Niaga, perusahaan yang memiliki bisnis di berbagai sektor industri. Hasil peneilitain menunjukkan bahwa environmental performance berpengaruh signifikan terhadap financial risk dan meningkatkan financial performance. Namun dibalik itu environmental performance tidak berpengaruh secara signifikan terhadap sustainable development. Temuan ini menegaskan bahwa keberlanjutan lingkungan tidak hanya menjadi tanggung jawab sosial perusahaan tapi juga memberikan manfaat ekonomi di sekitar perusahaan sehingga ini mendukung daya saing perusahaan.

Mapping Heaven’s Influence: Morality, Mental Health, and Economic Impacts of Afterlife Beliefs Pangaribuan, Hisar; Sunarsi, Denok; Sihombing, Jenny; Winarno, Wing Wahyu
PINISI Discretion Review Volume 9, Issue 1, September 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i1.77481

The concept of heaven plays a pivotal role within religiosity, acting as both a metaphysical endpoint and an ethical guide, profoundly influencing personal beliefs and societal structures. This study aims to examine the interplay between belief in heaven and its influence on moral decision-making, psychological well-being, and economic productivity across diverse contexts. Employing a systematic literature review, this research involved a bibliometric analysis of 427 publications from Scopus (2005–2024) using VOSviewer to identify clusters and emerging trends. Through co-occurrence mapping, the study isolated five primary research clusters, including moral behavior, psychological impacts, cultural influences, economic implications, and demographic variables. Key findings reveal that belief in heaven correlates with both conservative moral perspectives and increased psychological resilience, with notable demographic differences. Economic implications suggest that afterlife beliefs support values like honesty and thrift, indirectly boosting economic productivity. The study underscores the distinct role of heaven as an isolated concept within religiosity, contributing novel insights into the broader societal impact of afterlife beliefs. Findings have practical implications for policymakers, religious leaders, and educators in leveraging heaven’s moral framework to foster pro-social behavior and societal well-being across culturally diverse populations.

The Impact of Financial Literacy and Digital Awareness on Investment Intentions Karundeng, Meidy Lieke; Siagian, Valentine; Hutabarat, Francis; Pangaribuan, Hisar
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1014

Investment intention is one important thing in life. This study investigates the impact of financial literacy and digital awareness on investment intentions. Questionnaires was given to potential and active small medium micro enterprises owners collected via an online survey. The questionnaires were analyzed using descriptive statistics and hypotheses was tested using multiple linear regression The results reveal a positive and significant correlation (0.018) between the two independent variables and investment intentions. The results highlight the importance of financial and digital education in enhancing individuals' propensity to invest, suggesting that improved literacy in these areas can foster greater investment activity. These insights are particularly valuable for policymakers and practitioners looking to bolster investment participation through educational initiatives, underscoring the need to integrate financial and digital literacy into public learning frameworks.

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

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