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All Journal Dinamika Akuntansi Keuangan dan Perbankan Buletin Studi Ekonomi Teika Jurnal Ekonomi Modernisasi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MBR (Management and Business Review) Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) JEMMA | Journal of Economic, Management and Accounting Jurnal Mantik JURNAL MANAJEMEN Gema Wiralodra Ekombis: Jurnal Fakultas Ekonomi Performance : Jurnal Bisnis dan Akuntansi Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Manajemen Ubhara Jurnal Akuntansi dan Bisnis Krisnadwipayana Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Humanities Education and Social Sciences Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Akuntansi Trisakti Proceeding National Conference Business, Management, and Accounting (NCBMA) Transformasi: Journal of Economics and Business Management Jurnal Audit dan Perpajakan Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Ekalaya : Jurnal Ekonomi Akuntansi Jurmas Azam Insan Cendikia Jurnal RAK (Riset Akuntansi Keuangan) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Akuntansi

Valentine Siagian

Unknown Affiliation

Author-ID : 1889926

Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Apakah Efektivitas Komite Audit dan Kualitas Audit mempengaruhi Manajemen Laba Roberto Manurung; Valentine Siagian
JURNAL MANEKSI Vol 10, No 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

This study was conducted to determine whether the effectiveness of the audit committee and audit quality affect the earnings management of the pharmaceutical sub-sector listed on the IDX. In this research, the data used are the financial statements of 8 pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2019. The results of this study indicate that audit committee members do not affect earnings management. Total meetings have an influence on earnings management. Audit quality has an influence on earnings management. The results of all these studies have an influence between the effectiveness of the audit committee with the proportion of the number of committee members and the number of meetings and audit quality on earnings management.

Customer Expectation and Customer Satisfaction: Reviewing Service Quality of UBER Valentine Siagian
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 6, No 2 (2020): JURNAL KONSEP BISNIS DAN MANAJEMEN MEI
Publisher : Universitas Medan Area

This paper study the gap between the expected service and the reality of customer satisfaction from Uber’s customer perception. Service companies tend to be careful and pay more attention to the customers’ satisfaction and aim to have a good relationship to ensure their loyalty. Service quality dimension was used and applied to find the gap between customer expectation and customer satisfaction. The hypothesis was tested empirically to find how service quality (measured by five dimensions: tangibility, reliability, responsiveness, assurance and empathy) affects customer satisfaction on using Uber service. The result of F-test shows that service quality affect customer satisfaction positively. T-test shows that there is improvement needed on two dimension out of five. Star rating from Uber shows that customer satisfaction point is 4.6 out of 5, this paper shows that customer satisfaction result is 4.3 out of 5 from service quality dimension. Statistically this is a significant gap that needs to be filled to reach a closer gap to the expected service. Language barrier could be one of the reason to the gap that customer feels towards Uber driver. Including Taiwanese students as respondents could be done for further research

Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen LabaPada Perusahaan IDX BUMN20 yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019 Akhsa Gabriella; Valentine Siagian
JEMMA (Journal of Economic, Management and Accounting) Vol 4, No 1 (2021): Maret 2021
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v4i1.647

AbstrakTujuan dari penelitian ini adalah untuk mengetahui apakah perencanaan pajak dan beban pajak tangguhan mempengaruhi manajemen laba. Populasi yang digunakan dalam penelitian ini adalah perusahaan dalam indeks IDX BUMN20 yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2019. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dimana jumlah observasi yang diperoleh dalam penelitian ini adalah 80. Berdasarkan analisis data yang telah dilakukan, uji-t menunjukkan bahwa kedua variabel yang diteliti, perencanaan pajak maupun beban pajak tangguhanberpengaruh negatif namun tidak signifikan terhadap manajemen laba pada perusahaan BUMN yang terdapat di IDX BUMN20periode 2016-2019, ini ditunjukan dengan nilai signifikansi 0,870 dan 0,402. Secara empiris hasil ini menunjukkan bahwa semakin kecil perencanaan pajak dan beban pajak tangguhan, maka manajemen laba akan semakin besar, namun tidak menunjukkan signifikansi pada perusahaan IDX BUMN20 di periode 2016-2019. Uji-F yang telah dilakukan juga mendukung hasil ini dengan nilai uji F 0,697.Kata kunci: Beban Pajak Tangguhan, Manajemen Laba, Perencanaan PajakAbstractThe purpose of this study was to determine whether tax planning and deferred tax expense affect earnings management. The population used in this study were companies in the IDX BUMN20 index listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling technique used was purposive sampling technique where the number of observations obtained in this study was 80. Based on the data analysis that has been done, the t-test shows that the two variables studied, tax planning and deferred tax burden have a negative but insignificant effect on earnings management in BUMN companies listed on IDX BUMN20 for the 2016-2019 period, and this is indicated by a significance value of 0.870 and 0.402. Empirically these results indicate that the smaller the tax planning and deferred tax burden, the greater the earnings management, but it does not show any significance for the IDX BUMN20 for the 2016-2019 period. The F-test that has been carried out also supports this result with an F test value of 0.697.Keywords: Deferred Tax Expenses, Profit Management, Tax Planning..

ANALISIS PENGARUH KONSENTRASI AUDITOR, INDEPENDENSI DEWAN KOMISARIS DAN UKURAN KOMITE AUDIT TERHADAP PENETAPAN FEE AUDIT EXTERNAL (STUDI EMPIRIS PADA PERUSAHAAN IDX BUMN20 PERIODE 2015-2019) Yonatan Alfino; Valentine Siagian
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 2 (2020): Vol. 9 No. 2 2020
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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

ABSTRACT This research aims to analyze the effect of auditor concentration, board independence, and audit committee size on the determination of audit fees. Samples were obtained in this research was the IDX BUMN20 (top twenty constituents) contained in the IDX BUMN20 Index Fact Sheet as of December 2019 during the 2015-2019 period. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and coefficient of determination test. Test results of the independent variable, level of auditor concentration, have a significant positive effect on the determination of audit fees, the independence of the Board of Commissioners has a negative but insignificant effect on the dependent variable on audit fees, and the size of the Audit Committee has a positive but insignificant effect on the dependent variable on audit costs. The result of the determination coefficient is 64.2%, which means that the independent variable affects the dependent variable by 64.2%. Keywords: Auditor Concentration, Board of Commissioners Independence, Audit Committee Size, Audit Fee

PENGARUH LEVERAGE TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN IDX30 TAHUN 2015-2018 Joice Idarumata Aritonang; Valentine Siagian
Buletin Studi Ekonomi VOL.26.NO.2.AGUSTUS 2021
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2021.v26.i02.p09

This study is conducted with the aim of knowing the effect of leverage on audit report lag with profitability as a mediating variable. The population taken is IDX30 companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period using the purposive sampling method. The number of samples used is 68 samples from 17 listed companies. The analytical method used in this research is descriptive statistical analysis, classical assumption test, and path analysis. The results obtained based on the tests that have been carried out are that leverage has a significant negative effect on audit report lag, which means that the higher the leverage, the lower the audit report lag. While profitability has no effect on audit report lag and leverage also has no effect on profitability. However, it was found that leverage had no significant effect on audit report lag through profitability mediation.

Perancangan dan Implementasi Aplikasi Keuangan Gereja Jemaat UNAI Berbasis Web Menggunakan Yii Framework Andrew Fernando Pakpahan; Valentine Siagian; James Sylvanus Ulyreke
TeIKa Vol 9 No 1 (2019): TeIKa: April 2019
Publisher : Fakultas Teknologi Informasi - Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36342/teika.v9i01.791

UNAI church has many members and large amount of financial activities. Before this research is done the financial transactions were recorded with different applications between income and expense. Thus requiring a long process to crate the final financial statement. In this research, a financial application that combines the income and expense recording in an easy-to-use application is designed and implemented. This application is designed with prototyping method, where an application prototype can be implemented and revised as user’s demands . This financial application provides membership recording, departement management, budget year management, budgeting, income recording, expense recording, cash advance management and provides several reporting such as: membership report, departement report, daily income report, monthly income report, expense report, budget report and income and expense combined report. Keywords: Financial application, Church Financial Application, Web Application, Yii Framework

PENGARUH BRAND AMBASSADOR, KEPERCAYAAN, DAN PRICE DISCOUNT TERHADAP MINAT BELI DI APLIKASI TOKOPEDIA Chando Steven Johannes; Valentine Siagian
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 6, No 2 (2021): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v6i2.690

Tujuan penelitian ini adalah untuk mengetahui pengaruh brand ambassador, kepercayaan, dan price discount terhadap minat beli pada aplikasi Tokopedia. Jenis penelitian ini adalah kualitatif dengan menggunakan teknik purposive sampling, didapati sebanyak 116 sampel dari mahasiswa Fakultas Ekonomi Universitas Advent Indonesia, dengan karakteristik utama mengenal brand ambassador dari Tokopedia yaitu BTS (Bangtan Sonyeondan). Penelitian ini menggunakan aplikasi SPSS versi 25 untuk mengolah data. Dari hasil penelitian yang telah dilakukan, nilai uji t variabel brand ambassador sebesar 2,368 dengan nilai signifikan 0,020. Nilai ini menunjukan bahwa variabel brand ambassador berpengaruh secara parsial terhadap variabel minat beli. Nilai uji t untuk variabel kepercayaan sebesar 6,905 dengan nilai signifikan 0,000. Hasil ini menunjukan bahwa variabel kepercayaan berpengaruh secara parsial terhadap variabel minat beli. Untuk variabel price discount, nilai uji t sebesar 5,815 dengan nilai signifikan 0,000. Hasil ini menunjukan variabel price discount berpengaruh secara parsial terhadap variabel minat beli. Nilai F hitung adalah 85,317 dengan nilai signifikan 0,000, ini menunjukan bahwa brand ambassador, kepercayaan, dan price discount berpengaruh secara simultan terhadap minat beli di aplikasi Tokopedia.

PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA GURU DI SEKOLAH ADENT AIR BERSIH MEDAN SAAT PANDEMI COVID-19 Gabriella Ginting; Valentine Siagian
Jurnal Ilmiah Manajemen Ubhara Vol 3, No 2 (2021): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v3i2.965

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh motivasi dan lingkungan kerja terhadap kepuasan kerja selama masa pandemi Covid-19. Kami menggunakan data primer dengan mengumpulkan data melalui kuesioner yang disebarkan kepada guru-guru di Sekolah Advent Air Bersih Medan. Kami menggunakan metode kualitatif dan data yang terkumpul diolah dengan SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial, motivasi berpengaruh positif dan signifikan terhadap kepuasan kerja dan lingkungan kerja berpengaruh positif namun tidak signifikan terhadap kepuasan kerja . Secara simultan motivasi dan lingkungan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja. Secara empiris hal ini menunjukkan bahwa sebagai guru lingkungan kerja merupakan tempat yang nyaman untuk berbagi ilmu secara langsung kepada siswa, sementara situasi pandemi COVID-19 telah mengambil hak istimewa yang tidak dapat digantikan oleh kelas online namun para guru berusaha semaksimal mungkin untuk mengatasinya. situasi. Kata Kunci : Motivasi, Lingkungan Kerja , Kepuasan Kerja

Apakah karakteristik komite audit dan independensi dewan komisaris mempengaruhi financial distress? Valentine Siagian; Boy Daniel Siagian
MBR (Management and Business Review) Vol 5 No 1 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v5i1.5597

This study examines the effect of audit committee characteristics and independence board of the commissioner on financial distress on companies listed in IDX30. With purposive sampling, there are 70 firm-year observations included as the sample in this study. Then we use logistic regression to run the data. The result of this study shows that audit committee characteristics which measured by the total number of the audit committees, meeting frequency of the audit committee and the accounting background of the audit committee, only the total number of audit committees affect financial distress on companies listed in IDX30, while the other characteristics don't affect financial distress. Empirically, this result shows that the higher the number of audit committees, the more likely the company could avoid financial distress.

PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR, REPUTASI AUDITOR, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING PADA “INDEKS PAPAN UTAMA” Endru Douglas Simalango; Valentine Siagian
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i1.30891

The rotation of auditor should be performed, in maintaining the auditor’s independency and based on the government regulations. The intent of this research is to show the effect of firm size, the opinion of auditor, the reputation of auditor, and management change on auditor switching. This paper use secondary data with population of main board index company listed on the Indonesia Stock Exchange website for the period of 2016-2020. We perform purposive sampling technique resulting 168 companies with total of 840 observations that meet the categories. Using logistic regression analysis in testing the hypothesis, and analyzing the data using IBM SPSS Version 26, the result shows that (1) firm size does not significantly influence in performing auditor switching, (2) auditor’s opinion does not significantly influence in performing auditor switching, (3) auditor’s reputation does not significantly influence in performing auditor switching, and (4) management change significantly influences in performing auditor switching.Keywords: Firm Size, Auditor’s Opinion, Auditor’s Reputation, Management Change, Auditor Switching ABSTRAKPerputaran auditor harus dilakukan untuk menjaga independensi seorang auditor seiring dengan aturan pemerintah yang berlaku. Penelitian ini bertujuan untuk melakukan pengujian ukuran perusahaan, opini auditor, reputasi auditor, dan pergantian manajemen terhadap pergantian auditor. Penelitian ini menggunakan data sekunder dengan populasi indeks papan utama sebagai objek yang perusahaannya terdaftar dalam Bursa Efek Indonesia pada tahun 2016-2020. Penulis menggunakan teknik purposive sampling yang menghasilkan yang 840 observasi sampel dari 168 perusahaan sesuai dengan kategori yang telah ditentukan. Regresi logistik digunakan dalam menguji hipotesis yang telah dibuat. Data diolah menggunakan SPSS versi 26 dan menunjukkan hasil bahwa (1) ukuran perusahaan tidak secara signifikan mempengaruhi pergantian auditor, (2) opini auditor tidak menyatakan adanya pengaruh yang signifikan dalam melakukan pergantian auditor, (3) reputasi auditor tidak menyatakan adanya pengaruh yang signifikan dalam melakukan pergantian auditor, dan (4) pergantian manajemen menyatakan adanya pengaruh yang signifikan dalam melakukan pergantian auditor.Kata kunci: Ukuran Perusahaan, Opini Auditor, Reputasi Auditor, Pergantian Manajemen, Pergantian Auditor

Co-Authors Abigail Dwi Pangestu Setiadi Actley, Rizkie Akhsa Gabriella Andrew Fernando Pakpahan Angeline Margaretha Anugrah, Yonathan Tri Ariel, Bobie Manfred Alfaro Dick Bradley Boy Daniel Siagian Catherina Stevani Chando Steven Johannes Chelsea Alicia Debora Hutapea Desi Cindy Preniaty Limbong Elizabeth Sihombing Endru Douglas Simalango Eugine Erika Natasya Feri Zio Bernando Sianturi Francis Hutabarat Gabriella Ginting Harlyn L. Siagian Harman Malau Heddry Purba Hilery Br Ginting, Jesicha Hubert Sinaga, Darren Albertyan Ivada Zanetha Darmaputri James Sylvanus Uly Reke Jhon Rinendy Joice Idarumata Aritonang Judith Tagal Gallena Sinaga Lenita Waty Lewis, Isac Mangowal, Kairin Carol Manik, Sheren Mey Line Br Mayang Sari Saragi Meidy Lieke Karundeng Napitupulu, Tri Yohana Pangaribuan, Hisar Parsaoran, Yehezkiel Paulson Reswan Christian Simbolon Ria Chaniago Richard Friendly Simbolon Riky Sai Maruli Roberto Manurung Rolyana Ferinia Rona Chyta Silalahi Ryan Rich Tampubolon Sagala, Samuel Armando Samuel Gevanry Sagala Sanrival M Tarigan Sarah Meilin Ginting Sihombing, Novi Yosefina Silitonga, Eunike Riahna Sinaga, Judith Gallena Sinaga, Nensy Dwi Putri Sindy Natasya Tarigan Sipayung, Chiara Sitohang, Devi Leony Caroline Susanti, Mila Tampubolon, Jhon Dogor Timothy Alfris Taebenu Yonatan Alfino Yosie William Iroth

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