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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 JURNAL PENDIDIKAN TAMBUSAI BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management GEMA EKONOMI Eksis: Jurnal Riset Ekonomi dan Bisnis 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 EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review 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 Jurnal Ekonomi, Manajemen, Akuntansi
Pangaribuan, Hisar
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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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Pengaruh Audit Report Lag dan Corporate Social Responsibility terhadap Harga Saham Sihombing, Novi Yosefina; Siagian , Valentine; Pangaribuan, Hisar
Jurnal Audit dan Perpajakan (JAP) Vol. 5 No. 2 (2025): Artikel Research Nopember 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v5i2.7219

Abstract

Penelitian ini bertujuan untuk menentukan pengaruh Audit Report Lag dan Corporate Social Responsibility (CSR) terhadap harga saham. Penelitian ini menggunakan sampling purposif, dengan kriteria perusahaan kesehatan yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2024. Penelitian ini menggunakan data yang diperoleh dari laporan keuangan yang diaudit, laporan tahunan, dan laporan keberlanjutan. Penelitian ini menerapkan statistik deskriptif, uji normalitas, uji heteroskedastisitas, uji multikolinearitas, uji parsial, dan uji simultan. Hasil penelitian menunjukkan bahwa keterlambatan Audit Report Lag dampak negatif yang signifikan terhadap harga saham, sedangkan Corporate Social Responsibility (CSR) memiliki dampak positif yang signifikan terhadap harga saham. Secara bersamaan, kedua variabel independen tersebut memiliki dampak yang signifikan terhadap harga saham. Keunikan penelitian ini terletak pada sektor kesehatan dan periode 8 tahun dari 2017 hingga 2024. Penelitian ini juga memberikan wawasan baru tentang bagaimana keterlambatan laporan audit dan Corporate Social Responsibility (CSR) mempengaruhi harga saham sebagai kombinasi baru.
Pengaruh Eco-Efficiency dan Karakteristik Komite Audit terhadap Profitabilitas Perusahaan Sektor Infrastruktur yang Terdaftar di Bei Periode 2019-2023 Michael K T Marbun; Valentine Siagian; Hisar Pangaribuan
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh eco-efficiency dan karakteristik komite audit terhadap profitabilitas perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Sebanyak 25 perusahaan sektor infrastruktur dipilih melalui purposive sampling, dengan eco-efficiency (ISO 14001), jumlah anggota komite audit, frekuensi rapat, dan background keahlian akuntansi sebagai variabel independen serta Return on Assets (ROA) yaitu indikator profitabilitas sebagai variabel dependen. Analisis regresi linier berganda menggunakan SPSS 25 dilakukan setelah uji asumsi klasik. Hasil penelitian menunjukkan bahwa eco-efficiency tidak menunjukkan pengaruh signifikan terhadap profitabilitas, jumlah anggota komite audit berpengaruh positif signifikan terhadap profitabilitas, sementara frekuensi rapat dan background keahlian akuntansi komite audit justru berpengaruh negatif signifikan terhadap profitabilitas. Sementara itu, Temuan ini menegaskan bahwa efektivitas komite audit lebih dipengaruhi oleh struktur keanggotaannya dibandingkan dengan intensitas rapat atau background keahlian akuntansi, serta menunjukkan perlunya integrasi eco-efficiency yang lebih strategis untuk mendukung kinerja keuangan.
Drivers of Firm Value: Evidence from Green Accounting, Audit Signals, and Financial Performance Christian, Feivel Vito; Rinendy, Jhon; Pangaribuan, Hisar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.9289

Abstract

This study examines the drivers of firm value by analyzing the effects of Green Accounting, Financial-Risk Assurance, Audit Timeliness, Leverage, and Profitability among companies listed in the LQ45 Index in Indonesia during 2020–2024. Using panel data regression on 125 firm-year observations, the results indicate that Green Accounting practices and profitability have a positive and significant impact on firm value, suggesting that capital markets reward both environmental commitment and strong financial performance. In contrast, higher Financial-Risk Assurance, longer audit delays, and greater leverage are associated with lower firm value, reflecting negative market perceptions of risk exposure, reporting inefficiency, and financial pressure. Overall, the findings demonstrate that firm value is influenced by an integrated set of sustainability, audit, and financial signals rather than by profitability alone. This study underscores the importance of credible sustainability disclosure, timely auditing, and sound financial structure in supporting transparency and signalling theories, which also enhance firm value within Indonesia’s capital market.
The Effect of Capital Intensity, Thin Capitalization, and Environmental Disclosure on Tax Avoidance Panjaitan, Aldenya Estlyen Mattea; Hisar Pangaribuan; Mila Susanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16164

Abstract

This study investigates whether capital intensity, thin capitalization, and environmental disclosure influence corporate tax avoidance in Indonesian listed financial sector firms during 2021 to 2024. Tax avoidance is proxied by the cash effective tax rate (CETR). Capital intensity is measured by the proportion of fixed assets, thin capitalization is proxied by the debt to equity ratio, and environmental disclosure is measured using an index based on GRI 300 indicators. Using purposive sampling, the study obtained 21 firms and applied multiple linear regression to firm year observations. The results indicate that thin capitalization has a significant negative effect on CETR, implying that higher leverage is associated with lower cash tax payments and a greater tendency toward tax avoidance. In contrast, capital intensity and environmental disclosure do not show statistically significant effects on CETR. The model explains a limited proportion of CETR variation, suggesting that tax avoidance in the financial sector is shaped by additional firm-specific and regulatory factors beyond the variables examined. The findings contribute sector-specific evidence on the determinants of tax avoidance in a highly regulated industry and provide implications for policymakers regarding the monitoring of leverage-related tax planning.
Analysis Of The Fraud Pentagon Factors In Influencing Financial Statement Fraud: Digital Maturity As A Moderating Variable Pakpahan, Heidi; Pangaribuan, Hisar; Susanti, Mila
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10733

Abstract

This study examines the effect of the fraud pentagon framework on financial statement fraud by incorportating digital maturity as a moderating variable. The research analyses banking companies listen on the Bursa Efek Indonesia during the 2022-2024 period. A purposive sampling technique was applied in selecting the sample, resulting in 35 companies as the units of analysis. Hypothesis testing was conducted using regression analysis. The empirical findings indicate that arrogance measure by the number of CEO photographs disclosed in annual reports, has a statistically significant effect on financial statement fraud. In contrast, pressure, opportunity, rationalization, and competence do not demonstrate a significant relationship with financial statement fraud. Furthermore, digital maturity is not proven to significantly moderates the relationship between the elements of the fraud pentagon and financial statement fraud.
The Effect of Coretax Implementation on Tax Compliance with User Satisfaction as a Mediator Sihotang, Grace; Purba, Heddry; Pangaribuan, Hisar
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3714

Abstract

This study investigates the impact of system quality and perceived cybersecurity on the tax compliance of individual employee taxpayers, with user satisfaction as a mediating variable. Using a quantitative approach and causal research design, data were collected through an online questionnaire from 110 individual taxpayers who filed their 2025 annual income tax returns via Coretax in 2026. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. Results show that both system quality and perceived cybersecurity positively impact user satisfaction. Furthermore, system quality, perceived cybersecurity, and user satisfaction significantly influence tax compliance. User satisfaction mediates the relationship between system quality and tax compliance but does not mediate the relationship between perceived cybersecurity and tax compliance. The findings highlight the need for improved system quality and enhanced data security in Coretax to boost taxpayer compliance.
Bahasa Inggris : Bahasa Inggris Silitonga, Jeannette; Pangaribuan, Hisar; Waty, Lenita
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 20 No. 2 (2026): October (2025) - March (2026)
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v20i2.1585

Abstract

This study aims to analyze the effect of an independent audit committee and corporate social responsibility disclosure on firm value in companies included in the Kompas 100 Index during 2023–2024. The research employs a quantitative methodology, leveraging secondary data from company reports and meeting the classical assumption tests. The results of the study indicate that the independent audit committee does not have a significant effect on firm value. Additionally, corporate social responsibility disclosure also does not show a significant effect on firm value. Simultaneous testing reveals that the independent audit committee and corporate social responsibility disclosure jointly still do not have a significant effect on firm value. These findings indicate that within the Kompas 100 Index during 2023–2024, oversight mechanisms through the audit committee and corporate social responsibility disclosure practices have not yet become primary factors directly reflected in firm value. Thus, firm value in this research sample is likely influenced more by other factors beyond the variables examined, or the impact of governance and corporate social responsibility disclosure may be indirect and only observable over a longer period of time.
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 Christian, Feivel Vito 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 Jhon Rinendy Josua Erwin Simanjuntak Jouse Fernando HB Keiko Alina Panggabean Kevin Andrew Oktavianus Kristianto, Eldi Januari L. Siagian, Harlyn Lenita Waty Louis Albertoaran Muren Manurung, Arifin Hasudungan May Regina Angelica Situmorang Meidy Lieke Karundeng Merilyn Britny Michael K T Marbun Muren, Louis Albertoaran Mutiara Victory Natarisa Putri Genisa Nicolas Ernesto Oktaviani Silaen Pakpahan, Heidi Pangaribuan, Bonar Alberto Panjaitan, Aldenya Estlyen Mattea Patrecius Gultom, Alfredo Priscilla Ruth Putri Raselly Eunike Hasibuan Revalina Situmorang Rifaldo Silalahi Riky Sai Maruli Saddam, Muhammad Sagala, Yos Hengky Olbioctavian Setyo Riyanto Shannen Yucta Sherin Natalia Hutasoit Sihombing, Jenny Sihombing, Novi Yosefina Sihotang, Grace Silitonga, Jeannette 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