Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

1.325

P-Index

This Author published in this journals

All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) International Journal Of Economics Social And Technology Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

HUTAHAEAN, THOMAS FIRDAUS

Unknown Affiliation

Author-ID : 1824163

Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 7 Documents Claim Missing Document

Claim Missing Document

Articles

PENGARUH QUICK RATIO,NET INTEREST MARGIN,LOAN TO DEPOSIT RATIO DAN CAPITAL ADEQUACY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN JASA SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019 GULTOM, KOLIJA; SIHOMBING, DEVI YULIANTY; HUTAHAEAN, THOMAS FIRDAUS

Publisher :

Penelitian dibuat dengan tujuan menguji dampak Quick Ratio, Net Interest Margin, Loan to Deposit Ratio dan Capital Adequacy Ratio pada profitabilitas di perusahaan jasa yang terdaftar pada BEI. Sampel diambil dengan teknik purposive sampling Melalui Media Website www.idx.co.id, Sampel sebanyak 28 dan populasi sebanyak 43 perusahaan. Dinyatakan hasil penelitian dalam variabel Quick Ratio di perusahaan jasa subsektor perbankan pada IDX ditemukan tidak berpengaruh positif serta tidak signifikan pada profitabilitas. Perusahaan jasa subsektor perbankan di IDX pada variabel Net Interest Margin juga berpengaruh positif serta signifikan pada Profitabilitas. Variabel Loan to Deposit Ratio juga berpengaruh positif serta signifikan pada Profitabilitas di perusahaan jasa subsektor perbankan pada IDX. Perusahaan jasa subsektor perbankan pada IDX Capital Adequacy Ratio juga berpengaruh positif serta tidak signifikan pada profitabilitas.

PENGARUH KUALITAS AUDITOR, LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Vernansha, Cindy; Natasya, Natasya; Hutahaean, Thomas Firdaus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i2.2131

Apabila dalam proses audit, auditor tidak menemukan kesangsian terhadap kemampuan perusahaan dalam mempertahankan kehidupannya maka auditor tersebut akan memberikan opini audit going concern. Tujuannya adalah pengujian pengaruh kualitas auditor, likuiditas, profitabilitas, dan solvabilitas terhadapat opini audit going concern pada perusahaan manufaktur yang terdaftar di BEI periode 2016-2020. Pendekatan kuantitatif mengolah data statistik dengan menggunakan regresi linier berganda. Populasi ini adalah 32 Perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016 - 2020. Sampel sebanyak 8 perusahaan. Hasil penelitiannya ialah Kualitas auditor tidak berpengaruh terhadap penerimaan opini audit going concern (GCAR). Likuiditas tidak berpengaruh terhadap penerimaan opini audit going concern (GCAR). Profitabilitas tidak berpengaruh terhadap penerimaan opini audit going concern (GCAR). Solvabilitas tidak berpengaruh terhadap penerimaan opini audit going concern (GCAR). Kualitas auditor, likuiditas, profitabilitas, dan solvabilitas tidak berpengaruh secara simultan terhadap penerimaan opini audit going concern (GCAR).

DAMPAK UKURAN PERUSAHAAN, PERTUMBUHAN, KONDISI KEUANGAN, DEBT DEFAULT TERHADAP OPINI AUDIT GOING CONCERN (PERDAGANGAN 2016-2019) Charles, Charles; Kinata, Ayu Kartika; Hutahaean, Thomas Firdaus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Dari tahun 2016 hingga 2019, penelitian ini mengkaji dampak opini audit “going concern” terhadap financial well-being, growth, dan debt defaults pada perusahaan perdagangan Bursa Efek Indonesia. Laporan keuangan bulanan digunakan untuk menginformasikan kepada pihak yang berkepentingan mengenai kondisi keuangan perusahaan. Sebanyak 100 pelaku perusahaan perdagangan BEI mengikuti penelitian dari tahun 2016 hingga 2019. Metode penghitungan regresi logistik bervariasi. Menurut sebuah penelitian, ukuran perusahaan berpengaruh terhadap going concern audit dilihat dari perusahaan perdagangan pasar saham Indonesia untuk tahun 2016-2019. Opini audit kelangsungan usaha sektor perdagangan tidak terpengaruh oleh pertumbuhan, kesulitan keuangan, atau gagal bayar pinjaman di pasar saham Indonesia. Ukuran, pertumbuhan, status keuangan, dan default utang perusahaan perdagangan Bursa Efek Indonesia 2016-2019 mempengaruhi penilaian audit going concern

Influence Profitability, Policy debt, Policy Dividend, Investment Decision, And Firm Size to Company Value Manufacture Sub Sector Food And Drink Which Registered In the Indonesian Stock Exchange Yoppy, Irene; Hartono, Ivany Artamevia; Hutahaean, Thomas Firdaus; Pandiangan, Saut Maruli Tua
International Journal Of Economics Social And Technology Vol. 2 No. 3 (2023): September 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i3.336

The purpose of this report is to analyze and evaluate the effects of profitability, debt policy, and dividend policy. Investment Decision, and Firm Size, on the Company Value of Food and Beverage Sub Sector Manufacturing, which is listed on the Indonesia Stock Exchange. The approach used in this study is the Quantitative Approach Method. The population used comes from various producers listed on the Indonesia Stock Exchange from 2017 - 2021. The total number of samples used in the study was 85, which is the number of samples used by 17 different businesses over the five study periods. The research model is a linear multiple-regression model

Analysis of Factors against Audit Delay in Service Companies Listed on the IDX in 2017-2019 Jessica, Jessica; Valentina, Valentina; Hutahaean, Thomas Firdaus
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3175

The research was conducted to determine the effect, analyze and gain an understanding of whether Auditor's Reputation, Company Size, Auditor's Opinion, Length of Assignment, and Auditor Changes partially or simultaneously affect Audit Delay in service companies listed on the IDX in 2017-2019. This study uses descriptive research with a qualitative approach to determine the factors that cause an event. Researchers used multiple linear regression analysis as a research method. In this study, there were a population of 413 companies and a sample of 246 service companies in 2017-2019. Auditor's Reputation, Company Size, and Auditor's Opinion have no influence and significant impact on Audit Delay in service companies listed on the IDX in 2017-2019. Meanwhile, the Length of Assignment, and Auditor Changes have no influence and insignificant effect on Audit Delay in service companies listed on the IDX in 2017-2019. From the research that has been done, it can be concluded that the coefficient of determination R-Squared (R2) is 0.237 or means 23.7% and the remaining 76.3% is not included in the variables.

Pengaruh ukuran kantor akuntan publik, komite audit, profitabilitas dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2017-2020 Kaur, Rimel Jit; Wan Afri Luter Halawa; Hutahaean, Thomas Firdaus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Manufacturing companies reduce purchasing and inventory activities to control spending. This decrease in profit has resulted in manufacturing in general reducing costs, decreasing demand and decreasing production capacity due to public purchasing power that has not improved and has an impact on market demand. on the Indonesia Stock Exchange for the 2017-2020 period. The quantitative approach processes the data. Types of quantitative research and the nature of causal relationships. The population is 177 Manufacturing Companies Listed on the IDX in 2017-2020. The sample is 43 companies. The method of data analysis is multiple linear regression test. The result of the research is that the size of the public accounting firm has no effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The Audit Committee, Profitability and Leverage have an effect on Earning Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The size of the Public Accounting Firm, Audit Committee, Profitability and Leverage has an effect on Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2020 period.

Determinant of Transfer Pricing Practices for Property and Real Estate Companies Listed on The Indonesia Stock Exchange period 2020-2022 Marcella, Vicky; Hutahaean, Thomas Firdaus; Tua Pandiangan, Saut Maruli
Journal of Management and Bussines (JOMB) Vol 6 No 6 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i6.9876

This study aims to examine the effect of the Audit Committee, Audit Quality, Firm Size and Profitability on Transfer Pricing (Case Study on Companies Listed on the Indonesia Stock Exchange, Property and Real Estate Sub-Sector, 2020-2022 Period). The researcher used a quantitative research method. The population used in this study was 91 Property and Real Estate companies and a sample of 15 Property and Real Estate companies with a total of 45 observations. The data analysis technique used multiple linear regression analysis with SPSS version 27. The results of the study showed that. The Audit Committee has a positive and significant effect on Transfer Pricing on. Audit Quality, Firm Size and Profitability do not affect Transfer Pricing in Companies Listed on the Indonesia Stock Exchange, Property and Real Estate Sub-Sector, 2020-2022 Period. Conclusion, the Audit Committee is an important factor in influencing decisions related to Transfer Pricing in Property and Real Estate sub-sector companies. Keywords: Firm Size, Profitability, Audit Committee, Audit Quality, Transfer Pricing

Co-Authors Charles Charles GULTOM, KOLIJA Hartono, Ivany Artamevia Jessica Jessica Kaur, Rimel Jit Kinata, Ayu Kartika Marcella, Vicky Natasya Natasya Saut Maruli Tua Pandiangan SIHOMBING, DEVI YULIANTY Valentina Valentina, Valentina Vernansha, Cindy Wan Afri Luter Halawa Yoppy, Irene

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search