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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JAKPI Analit: Analytical And Environmental Chemistry
Nainggolan, Tiurma
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Chemistry Computer Science & IT Economics, Econometrics & Finance Energy Environmental Science Social Sciences

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DAYA TARIK PROFESI AUDIT PADA GENERASI Z Santoso, Stefanie Kristiana; Nainggolan, Tiurma; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5187

Abstract

The purpose of this study is to determine the interest of Generation Z students in the auditing profession. A quantitative approach was conducted using a survey method through the distribution of a questionnaire based on Google Forms to undergraduate and postgraduate accounting students at universities in the city of Bandung. The study applied purposive sampling and analyzed the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that financial rewards, motivation, and self-efficacy have a positive influence on students' interest in pursuing an audit profession. These findings provide insights into the factors that may impact Generation Z students' career choices regarding the audit profession in the future. Penelitian ini bertujuan untuk mengetahui minat mahasiswa generasi Z terhadap profesi audit. Pendekatan yang dilakukan melalui metode survei dengan penyebaran kuisioner berbasis google form kepada mahasiswa bidang akuntansi pada Universitas di Kota Bandung. Metode  purposive sampling digunakan dalam pengambilan data, kemudian dianalisa menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan penghargaan keuangan, motivasi, dan efikasi diri positif berpengaruh terhadap minat mahasiswa dalam memilih profesi audit. Temuan ini memberikan wawasan tentang faktor-faktor yang dapat mempengaruhi keputusan karir mahasiswa generasi Z dalam memilih profesi audit di masa depan. 
ANALISIS SENYAWA TRIFENILTIMAH(IV) KLORIDA MENGGUNAKAN VARIASI ELEKTRODA KERJA EMAS DENGAN TEKNIKVOLTAMMETRI GELOMBANG PERSEGI Nainggolan, Tiurma; Qudus, Hardoko Insan
Analit : Analytical and Environmental Chemistry Vol. 1, No. 01 October (2016) Analit : Analytical and Environmental Chemistry
Publisher : Jurusan Kimia FMIPA Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/aec.v1i1.2016.p

Abstract

Telah dilakukan analisis senyawa trifeniltimah(IV) klorida menggunakan variasi elektroda kerja emas dengan teknik voltammetri gelombang persegi. Senyawa trifeniltimah(IV) klorida merupakan senyawa induk yang telah banyak disintesis turunannya. Untuk memvalidasi metode tersebut, maka dilakukan pembuatan larutan standar trifeniltimah(IV) klorida yang divariasikan konsentrasinya dan diuji dengan variasi elektroda kerja emas fabrikasi, elektroda emas modifikasi polipirol dan elektroda emas modifikasi polipirol nanopartikel emas. Pengukuran larutan standar trifenil-timah(IV) klorida diamati dengan teknik voltammetri gelombang persegi pada jendela potensial 700 - 1400 mV dengan laju selusur potensial 100 mV/detik, menggunakan elektroda pembanding (Pt) dan elektroda acuan (kawat Ag). Validasi metode meliputi empat parameter yaitu linieritas, LOD, presisi, dan akurasi. Hasil penelitian menunjukkan bahwa validasi metode analisis dengan teknik voltammetri gelombang persegi memberikan hasil yang lebih baik pada elektroda kerja modifikasi emas nanopartikel emas (r = 0,9943; LOD = 1,23 × 10-10 M, RSD = 0,31 %,  dan akurasi : tidak terjadi bias).
Capital Structure and Family Business Governance: Gender Representation as a Moderating Variable Nainggolan, Tiurma; Martusa, Riki; Meythi, Meythi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2917

Abstract

This study examines the relationship between capital structure and family business governance in 81 family companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, with gender representation a moderating variable. The data were analyzed using pooled OLS regression with robust standard errors and 1%–99% winsorizing. The results show that capital structure has a negative effect on company performance. Long-term debt significantly reduces ROA and Tobin's Q because it increases financial risk. Short-term debt  and total debt are also predominantly negative, especially on Tobin's Q. These findings support the trade-off theory amid post-pandemic economic volatility. Gender representation does not moderate the relationship between capital structure and ROA. However, in Tobin's Q, the interaction of GR with LTD, STD, and TD is negative and significant. This indicates that higher GR strengthens the negative effect of debt on market value, due to the risk-averse nature of diverse boards, despite improving investor perceptions of governance. The study concludes that capital structure is detrimental to the governance of family businesses in Indonesia, and GR does not strengthen the positive relationship as hypothesized. Suggestions for further research include adding control variables, panel data models, and cross-country comparisons within ASEAN.
Co-Authors Elyzabet Indrawati Marpaung Lauw Tjun Tjun Meythi, Meythi Qudus, Hardoko Insan Riki Martusa Santoso, Stefanie Kristiana