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All Journal Dinamika Akuntansi Keuangan dan Perbankan Teika Jurnal Ekonomi Modernisasi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment 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 JURNAL PENDIDIKAN TAMBUSAI EKUITAS (Jurnal Ekonomi dan Keuangan) JAE (Jurnal Akuntansi dan Ekonomi) 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) Journal of Artificial Intelligence and Digital Business 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 Ekonomi, Manajemen, Akuntansi 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 Electrical & Electronics Engineering 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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WOMEN ON BOARD AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA LQ45 Valentine Siagian
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 1 No. 1 (2018): JTIMB|Desember 2018
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

This paper examines how the existence of women on board affect firm performance in Indonesia with a sample of Indonesia LQ 45. Women on board measured by (1) the percentage of female director and (2)the percentage of independent female director over a number of female directors. The result shows that the firms which have women on board have significant higher ROA and NPM, thus having women on board doesn’t significantly affect ROE. Moreover, firms having women on board as an independent director have significantly higher NPM. This result shows that it will not hurt the firm to have women on board, instead of having women on board statistically increase net profit margin in Indonesia LQ45.

Pengaruh Jumlah Komite Audit, Ukuran Perusahaan dan Audit Report Lag terhadap Kualitas Audit (Studi Empiris Perusahaan Industri Dasar dan Kimia yang Terdaftar di BEI 2016-2020) Abigail Dwi Pangestu Setiadi; Valentine Siagian
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.657

Audit quality is very important for a company, therefore this study aims to see whether company size, number of audit committees, and audit report lag can affect audit quality. The data used in this study is secondary data which will be analyzed using SPSS. Significant results were obtained from the size of the company and the number of audit committees, while the audit report lag in this study could not affect audit quality.

Analisis Penerapan Balance Scorecard Sebagai Suatu Sistem Penilaian Kinerja Perusahaan Pada Sub Sektor Kosmetik dan Barang Keperluan Rumah Tangga Periode 2018-2020 Eugine Erika Natasya; Valentine Siagian
JEMMA (Journal of Economic, Management and Accounting) Vol 5, No 2 (2022): September 2022
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v5i2.1175

Di dalam perusahaan perlu adanya penilaian pada kinerja perusahaan guna mengontrol apakah perusahaan telah berhasil untuk mencapai strategi serta visi misi yang telah dibentuk oleh perusahaan. Penilaian ini membantu pihak manajemen dalam melakukan pengambilan keputusan, memperbaiki apa yang kurang baik dalam kinerja perusahaan. Penilaian kinerja perusahaan menggunakan metode Balance Scorecard sangat baik diterapkan karena metode ini menilai kinerja perusaahaan secara keseluruhan. Tujuan dari penelitian ialah melihat apakah perusahaan sub sektor kosmetik dan barang keperluan rumah tangga memiliki kinerja perusahaan yang baik pada periode 2018-2020 dengan menggunakan metode Balance Scorecard yang menilai kinerja perusahaan dengan menggunakan perspektif keuangan, perspektif pelanggan, perspektif internal bisnis, serta perspektif pertumbuhan dan pembelajaran. Hasil penelitian ini, ditemukan bahwa kinerja perusahaan pada 4 perspektif dalam perusahaan yang diteliti pada periode 2019-2018 kinerja pada perusahaan kosmetik dan barang keperluan rumah tangga termasuk kategori baik karena mendapat score sebesar 14. Tetapi pada periode 2020-2019 perusahaan mendapat score 8 hal ini dikarenakan adanya covid-19 yang masih berlangsung sampai hari ini sehingga mempengaruhi kinerja perusahaan yang mengalami penurunan dari tahun sebelumnya.

Pengaruh Biaya Bahan Baku, Tenaga Kerja Langsung dan Overhead Pabrik terhadap Profitabilitas pada Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2021 Sindy Natasya Tarigan; Valentine Siagian
JEMMA (Journal of Economic, Management and Accounting) Vol 5, No 2 (2022): September 2022
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v5i2.1206

Penelitian ini bertujuan untuk melihat bagaimana pengaruh Biaya Bahan Baku (X1), Biaya Tenaga Kerja Langsung (X2) dan Biaya Overhead Pabrik (X3) terhadap Profitabilitas (ROA dan ROE) pada Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2021. Data yang digunakan merupakan data sekunder dari laporan tahunan yang diperoleh dari website resmi BEI. Sampel yang digunakan telah dipilih menggunakan metode purposive sampling dimana jumlah sampel data yang diperoleh adalah 202 perusahaan. Penelitian ini menggunakan model analisis regresi data dua panel, uji asumsi klasik yang terdiri dari uji multikolinearitas, autokorelasi dan heteroskedastisitas serta uji hipotesis t dan F. Berdasarkan pada penelitian yang telah dilakukan ditemukan hasil bahwa Biaya Bahan Baku tidak berpengaruh terhadap ROA dan ROE secara parsial namun, Biaya Tenaga Kerja Langsung memiliki pengaruh negatif signifikan terhadap ROA dan ROE serta Biaya Overhead Pabrik berpengaruh positif terhadap ROA dan ROE. Secara simultan variabel independen berpengaruh signifikan terhadap profitabilitas.

Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Trade and Services Yang Terdaftar di BEI 2017-2021 Rona Chyta Silalahi; Valentine Siagian
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4657

The independence of an external auditor can be maintained by continuously changing auditors in accordance with applicable government regulations. This study aims to test the CEO turnover, audit committee characteristics, financial distress, KAP reputation, audit opinion and audit delay on auditor switching. This study uses secondary data on trade and services companies listed on the Indonesia Stock Exchange in 2017-2021. This study used a purposive sampling technique which resulted in 335 sample observations from 67 total companies in accordance with the provisions made by the author. Hypothesis testing in this study used logistic regression. The data has been processed using SPSS version 23 and shows the results that CEO turnover has a significant effect on auditor switching and the characteristics of the audit committee, financial distress, KAP reputation, audit opinion and audit delay have no significant effect on auditor switching. Keywords: CEO Turnover, Audit Committee Characteristics, Financial Distress, KAP Reputation, Audit Opinions, Audit Delay

PENGARUH ROTASI AUDITOR DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY Feri Zio Bernando Sianturi; Valentine Siagian
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6582

This study aimed to assess the impact of auditor rotation and auditor quality on audit delay for food and beverage sub-sector mining firms listed on the Indonesia Stock Exchange for the period of 2018-2021. The scope of study is scheduled for the years 2018-2021. This inquiry employs descriptive and associative techniques. The sample consisted of twenty businesses that satisfied the criteria for twenty-six samples gathered using the method of purposive sampling; hence, the total number of samples evaluated was eighty pieces of data. In this study, descriptive statistical analysis, classical assumption testing, multiple linear regression, hypothesis testing, and the calculation of the coefficient of determination are employed as methods of analysis. There are suggestions, based on the research findings, that auditor rotation has a major impact on audit delay, although auditor competency does not play a significant role in tax evasion. Food and beverage companies listed on the Indonesian Stock Exchange are susceptible to audit delays for a variety of reasons, including auditor rotation, auditor quality, and all of these difficulties together.

Good news on public restriction and stock prices in Indonesia Valentine Siagian
MBR (Management and Business Review) Vol 6 No 2 (2022): Desember
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v6i2.7673

his paper aims to investigate the impact that the news has on the public's ability to restrict stock prices on the Indonesia Stock Market. There are a total of 18,824 firm-day observations derived from 724 different firms that are listed, and that are observed 25 trading days. In order to validate the data, panel data regression was utilized, and additional regression on each industry was carried out. According to the findings of this paper, the number of specimens that were announced today does, in fact, affect the closed price on the following day. There is a correlation between the total number of cases recovered and stock prices. From an empirical standpoint, even a higher recovered case was unable to provide assurance that the following day's stock prices would remain stable.

PENGARUH AUDIT DELAY, AUDIT FEE, DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI TERDAFTAR DI BEI 2016-2019) Catherina Stevani; Valentine Siagian
Jurnal Ekonomis Vol 13 No 3 (2020): EKONOMIS : Oktober 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine the effect of audit delay, audit fee, and company size on auditor switching by a company. Based on the type of data, this study uses quantitative research methods, which are then processed using SPSS software. With the purposive sampling method, the research sample obtained was 30 companies in the consumer goods industry sector listed on Indonesia Stock Exchange for the year 2016-2019. This study uses Audit Delay, Audit Fee, and Company Size as the dependent variable and Auditor Switching as the independent variable. This research uses descriptive analysis, multicollinearity test, t-test and F test as statistical analysis instruments. The results of the research through the t-test shows that audit delay has a significant effect on auditor switching, audit fees have no significant effect on auditor switching, and company size does not have a significant effect on auditor switching. Coefficient determination shows that audit delay, audit fees, and company size affect auditor switching 6,8% and F test shows a significant effect.

PENGARUH BRAND IMAGE DAN KARAKTERISTIK PRODUK LANEIGE TERHADAP KEPUTUSAN PEMBELIAN Chelsea Alicia; Valentine Siagian
Jurnal Ekonomis Vol 13 No 4b (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research aims to find out if brand image and product characteristics influence purchasing decisions. Data collection was conducted using questionnaires of research instruments. The population in this study was students from Parahyangan University. The sample number was 206 respondents who were studying at Parahyangan University Bandung with purposive sampling method. T-test results show that brand images have a positive and significant effect on purchasing decisions and product characteristics have a positive and significant impact on purchasing decisions. F-test results show there is a simultaneous influence of brand image and product characteristics on purchasing decisions. The implications of this research are expected to be used as an advanced research material and can add references to the variables studied. Companies are expected to maintain and increase the excellence of their products so that they will increase purchases in order to grow with the times.

PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN PENGHARGAAN SEBAGAI VARIABEL MODERASI Sarah Meilin Ginting; Valentine Siagian
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research was conducted at PT. Hotma Guna which is engaged in services as a provider of production workforce, office administration, drivers, cleaning personnel, logistics, and lawn mowing. This study aims to determine the effect of the work environment on performance and also we include rewards as a moderating variable. This research uses quantitative research. In this study, researchers used primary data obtained from distributing questionnaires to employees at PT. Hotma Guna, resulting 89 respondents. The results of this study indicate that work environment variables have a significant effect on employee performance variables. This is supported by a significant result of 0.000 and the result of t count> t table which is equal to 6.880> 1.988. In this study, we also found that the reward variable did not strengthen the effect of work environment towards the employee performance. This is supported by a significant result of 0.227 and the value of t count <t table which is equal to -1.216 <1.988.

Co-Authors Abigail Dwi Pangestu Setiadi Actley, Rizkie Akhsa Gabriella Andrew Fernando Pakpahan Angeline Margaretha Anugrah, Yonathan Tri Ariel, Bobie Manfred Alfaro Dick Bradley Arnold Setiawan Manulang 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 Manurung, Roberto Mayang Sari Saragi Meidy Lieke Karundeng Michael K T Marbun Napitupulu, Tri Yohana Pangaribuan, Hisar Parsaoran, Yehezkiel Paulson Rampen, Daniella Anggraini La Vecchia 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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