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All Journal Majalah Ilmiah Bijak Jurnal Akuntansi Medicor : Journal of Health Informatics and Health Policy
Sihombing, Jenny
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Humanities Economics, Econometrics & Finance Health Professions Public Health Social Sciences

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STUDI EMPIRIS TERKAIT DENGAN PENGUNGKAPAN SUKARELA, KUALITAS AUDIT DAN ASIMETRI INFORMASI TERHADAP STOCK RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA Sihombing, Jenny; Agoes, Sukrisno; Santoso, Urip
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.635 KB) | DOI: 10.24912/ja.v21i1.140

Abstract

This study used data of manufacturing companies listed on the Jakarta Stock Exchange (JSX) as   unit of analysis. The purpose of this study is to find out the influence of voluntary disclosures and audit quality on information asymmetry. This study also aims to determine the effect of voluntary disclosure, audit quality and information asymmetry on stock return. In addition, this study aims to find out the ability of information asymmetry to mediate the effect of voluntary disclosure and audit quality on information asymmetry.This research used verificative-descriptive method with quantitative approach. The analytical method used in statistical data processing was path analysis. There are 132 manufacturing companies listed on JSX became the research samples of this study.The testing results shows that there are significant impact of voluntary disclosure and audit quality on information asymmetry. The testing results also show that there are significant impact of voluntary disclosure and information asymmetry on stock return, while the audit quality has no significant impact on stock return. At the same time, information asymmetry is significant to be the mediating variable on the impact of voluntary disclosure and audit quality towards stock return. Voluntary disclosure, audit quality and information asymmetry can be the determinant variables on Stock Return of manufacturing companies, listed on JSX.
A STUDY OF CORPORATE GOVERNANCE STRUCTURE, DISCLOSURE AND INFORMATION ASYMMETRY IN INDONESIA BANKING INDUSTRY Sihombing, Jenny; Pangaribuan, Hisar
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.575 KB) | DOI: 10.24912/ja.v21i2.192

Abstract

The purposes of this study are to find out the effect of corporate governance structure on information asymmetry, to find out the effect of corporate governance structure on disclosure, and to find out the effect of disclosure on information asymmetry in Indonesia banking industry. This study used partial least square/ variance based statistical method.  The results of this study found out that good implementation of corporate governance structure will increase disclosure in Indonesia banking industry. The other result implied that the higher implementation disclosure will reduce information asymmetry in Indonesia banking industry (disclosure represented by the indicator of percentage corporate governance items disclosed or as IPCG).
Exploring the Interplay: Tax Compliance, Financial Reporting Quality, and Auditor Competence - a Survey - Based Analysis Pangaribuan, Hisar; Sunarsi, Denok; Sihombing, Jenny; Saddam, Muhammad
Majalah Ilmiah Bijak Vol 22, No 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4458

Abstract

This study investigates the impacts of auditor competence (AC) and auditor experience (AE) on tax compliance (TC) and financial reporting quality (FRQ). Employing a quantitative research methodology, the study collected data from 67 auditors in Jakarta using purposive random sampling. These auditors, with a minimum of one year of experience, responded to a structured questionnaire distributed via email and WhatsApp. The data analysis was conducted using Smart-PLS to evaluate relationships between AC, AE, TC, and FRQ. Findings revealed that AC significantly enhances both TC and the FRQ. AE also positively influences these outcomes, albeit its hypothesized role as a moderator in the relationship between AC and the auditing outcomes did not show significant effects. These results underline the importance of both AC and AE in achieving high standards in audits but suggest that the interaction between these factors is complex. The study emphasizes the need for targeted professional development that enhances both the depth of competence and the strategic application of experience. It highlights the importance of creating training programs that address specific skills and knowledge areas relevant to improving audit quality and compliance. 
Qualitative Study: The Relationship Between The Head of Unit's Leadership Model and Retention Program With The Turnover Intention of New Nurses In Private Hospital X South Jakarta Meilina, Herlina; Buka, Sisilia Prima Yanuaria; Hotmaidah, Sondang; Sihombing, Jenny; Sidabalok, Masniati
Medicor : Journal of Health Informatics and Health Policy Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/medicor.v3i1.418

Abstract

The transition period for new nurses when entering the workforce and joining a nursing unit is an important period. The role of the head of the room as a first-line manager is also very important in planning, organizing, leading, directing, supervising and evaluating the process of implementing nursing care by new nurses. To explore the relationship between the unit head's leadership model and retention program with the turnover intention of new nurses in the Hospital. This study uses a qualitative research method with a descriptive phenomenological approach. The sampling technique used is systematic purposive sampling (Systematic Purposive Sampling). The population of new nurses for the period January-March 2021 was 100 people. The research sample is the population of each serial number 1, 10, 20, 30, 40, 50, 60, 70, 80, 90, 100 or a total of 11 samples. This sample will undergo in-depth interviews and FGDs, for 6 weeks on June 14 - July 26, 2021. We use qualitative content analysis and cross-case analysis techniques with the nvivo 12 plus software program. The result of this study Identified and explored the experiences of new nurses towards the leadership model of the head of the room, retention programs and turnover intentions at Private Hospital X, South Jakarta. The results of the study found: transformational leadership models, career ladder programs, orientation programs and professional development programs have an influence on preventing turnover intentions of new nurses.
Co-Authors Agoes, Sukrisno Buka, Sisilia Prima Yanuaria Hotmaidah, Sondang Meilina, Herlina Pangaribuan, Hisar Saddam, Muhammad Sidabalok, Masniati Sunarsi, Denok Urip Santoso