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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) 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) 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
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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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PENGARUH CAPITAL INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE DIMODERASI OLEH PROFITABILITAS PADA SEKTOR CONSUMER CYCLICALS DI BEI TAHUN 2020-2022 Anugrah, Yonathan Tri; Siagian, Valentine
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i2.2986

Abstract

The test conducted in this study aims to determine whether there is an effect of capital intensity and sales growth on tax avoidance moderated by profitablity with quantitative methods. The data source used in this study uses secondary data sources, namely financial reports from companies with the consumer cyclical sector on the Indonesia Stock Exchange in 2020-2022, the observation sample in this study was drawn using a purposive sampling method totaling 130 observation samples. The results of testing companies in the consumer cyclicals sector in 2020-2022 found that capital intensity has no effect on tax avoidance with a result of 0.201, sales growth also has no effect on tax avoidance where the result is 0.130, while profitability affects tax avoidance with a result of 0.000, profitability as a moderator is unable to strengthen the effect of capital intensity on tax avoidance with a result of 0.649 and profitability as a moderator is not able to also strengthen the effect of sales growth on tax avoidance where the test result is 0.450.
Pengaruh direct labor dan direct material terhadap finished goods sub sektor kosmetik dan peralatan rumah tangga tahun 2017-2020 Mangowal, Kairin Carol; Siagian, Valentine
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.419 KB) | DOI: 10.32670/fairvalue.v5i2.1883

Abstract

This study aims to determine the impact of direct labor and direct materials on the finished goods of manufacturing companies in the cosmetics and household appliances sub-sector. Research analysis using multiple linear regression consisting of 5 companies. The research sample was taken from companies that met the research requirements, namely organizations in the sub-sector of cosmetics and household appliances that were listed in 2017-2020, posted annual reports for four consecutive years in this case in the 2017-2020 period, and attached the number of direct labor, direct materials and finished goods in four predetermined periods. Based on the results of the t-test carried out on each variable, it shows that there is a constructive influence between direct labor on finished goods, the effect of direct materials on finished goods and it can be concluded that the cost of direct labor and direct material affects the number of finished goods produced. Through this, it is hoped that the company will be wiser in planning carefully regarding the amount of direct labor and direct materials that will be used to produce finished goods in order to meet market demand for the company's products.
The effect of auditor’s reputation and auditor’s opinion on stock prices: Evidence from IDX main board index Siagian, Valentine
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3345

Abstract

This paper examines the effect of the auditor reputation and the auditor's opinion on the stock prices of the firm in the following year from Indonesia Main Board Index for the period of 2016 to 2020. This research aims to study the importance of the auditor's reputation and the opinion given to the value of the firm by their stock prices movements in the following year. Regression analysis was applied with control variable and year fixed effect to find out whether or not the reputation of the auditor and the opinion given by the auditor could affect the stock prices of the firm in each sample year. The result shows that auditor's reputation does affect the stock prices in the following year which means choosing BIG4 CPA firm will increase stock prices in the following year, while auditor's opinion does not affect the stock prices of the firm in the following year.
The influence of brand awareness, brand image, and customer loyalty on purchasing decisions for Apple brand products Ariel, Bobie Manfred Alfaro Dick Bradley; Siagian, Valentine; Malau, Harman
Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i1.5113

Abstract

This study was conducted to examine the effect of Brand Awareness, Brand Image, and Customer Loyalty on Purchasing Decisions. This research was conducted by looking at how each of these factors individually and together influence consumer decisions to buy Apple brand products. The method used in this research is the survey method and this research uses a quantitative approach. The population in this study is every consumer who uses Apple brand products or goods in Indonesia. In this study, data collection was obtained by purposive sampling with sample criteria being consumers who have worked and a minimum education level of S1, then distributing questionnaires online via google form with a Likert scale directly to 115 consumers in Indonesia and using the SPSS version 29 application tool. In this study, data analysis used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Hypothesis Test and finally the Coefficient of Determination Test. The results showed that Brand Awareness, Brand Image, and Customer Loyalty simultaneously had a significant influence on Purchasing Decisions. Further results that Brand Image and Customer Loyalty have a positive and significant influence on Purchasing Decisions, while Brand Awareness shows a positive but insignificant influence. Of the three independent variables studied, Customer Loyalty shows the strongest influence on Purchasing Decisions, followed by Brand Image and Brand Awareness.
THE INFLUENCE OF CORPORATE SUSTAINABILITY ON TAX DISTRIBUTION AND DIVIDEND DISTRIBUTION Siagian, Valentine; Sinaga, Nensy Dwi Putri
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This study investigates the impact of corporate sustainability on effective tax rates and dividend payout ratios among companies listed in the LQ45 index over the period from 2018 to 2022. Corporate sustainability is increasingly recognized as a crucial aspect of business strategy, influencing financial structures and shareholder value distribution. Utilizing a panel data analysis taken from Bloomberg, we explore how sustainability growth rate affect their tax strategies and dividend policies. Our findings reveal a nuanced interaction between corporate sustainability and fiscal obligations. Specifically, the study indicates that higher levels of corporate sustainability correlate with a lower effective tax rate; however, this relationship is statistically insignificant. This suggests that while sustainable practices may influence tax-related decisions, other factors such as changes in tax legislation, profitability, and tax planning strategies might play more pivotal roles in determining the effective tax rate. Conversely, the impact of corporate sustainability on dividend payout ratios is both negative and statistically significant. Companies with robust sustainability practices tend to reinvest a greater portion of their earnings back into the business to support sustainable growth and long-term value creation, leading to lower dividend distributions. This finding highlights the prioritization of capital retention over immediate shareholder returns among sustainably focused firms in the LQ45 index. This research contributes to the understanding of how sustainability initiatives intersect with financial policies within Indonesian listed companies. The insights provided could help investors and policymakers better understand the financial implications of sustainability growth rate, particularly in emerging markets where such practices are gaining momentum. The results also suggest areas for further research, particularly in exploring the indirect pathways through which sustainability might influence corporate financial policies.
THE INFLUENCE OF CORPORATE SUSTAINABILITY ON TAX DISTRIBUTION AND DIVIDEND DISTRIBUTION Siagian, Valentine; Sinaga, Nensy Dwi Putri
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21312

Abstract

This study investigates the impact of corporate sustainability on effective tax rates and dividend payout ratios among companies listed in the LQ45 index over the period from 2018 to 2022. Corporate sustainability is increasingly recognized as a crucial aspect of business strategy, influencing financial structures and shareholder value distribution. Utilizing a panel data analysis taken from Bloomberg, we explore how sustainability growth rate affect their tax strategies and dividend policies. Our findings reveal a nuanced interaction between corporate sustainability and fiscal obligations. Specifically, the study indicates that higher levels of corporate sustainability correlate with a lower effective tax rate; however, this relationship is statistically insignificant. This suggests that while sustainable practices may influence tax-related decisions, other factors such as changes in tax legislation, profitability, and tax planning strategies might play more pivotal roles in determining the effective tax rate. Conversely, the impact of corporate sustainability on dividend payout ratios is both negative and statistically significant. Companies with robust sustainability practices tend to reinvest a greater portion of their earnings back into the business to support sustainable growth and long-term value creation, leading to lower dividend distributions. This finding highlights the prioritization of capital retention over immediate shareholder returns among sustainably focused firms in the LQ45 index. This research contributes to the understanding of how sustainability initiatives intersect with financial policies within Indonesian listed companies. The insights provided could help investors and policymakers better understand the financial implications of sustainability growth rate, particularly in emerging markets where such practices are gaining momentum. The results also suggest areas for further research, particularly in exploring the indirect pathways through which sustainability might influence corporate financial policies.
Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Kepuasaan Kerja Pelaut: Studi Pada PT. Fangiono Perkasa Sejati Actley, Rizkie; Siagian, Valentine; Malau, Harman
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 1 (2024): JTIMB | Juni 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v7i1.3330

Abstract

Pelaut merupakan SDM yang sangat dibutuhkan di dunia pelayaran. Tugas pelaut masih belum dapat digantikan secara penuh oleh perkembangan teknologi. Namun dewasa ini, masih terdapat penyelewengan yang dilakukan oleh pelaut yang disebabkan oleh faktor lingkungan kerja dan kompensasi yang diterima pelaut sehingga mempengaruhi kepuasaan kerja pelaut. Di studi kasus ini, penulis meneliti faktor penyebab ketidakpuasan kerja pelaut dan solusi yang dapat diberikan. Metode penulisan yang digunakan penulis bersifat kuantitatif dengan memberikan kuesioner yang relevan dan menganalisis informasi tersebut secara menyeluruh. Dari hasil penelitian, penulis mendapatkan bahwa faktor lingkungan dan kompensasi memiliki dampak terhadap kepuasaan kerja pelaut. Dan penulis memberikan saran untuk perusahaan agar meningkatkan kompensasi dan turut aktif dalam menjaga lingkungan kerja agar meningkatkan kepuasaan kerja pelaut.
Boosting Corporate Performance: Green Accounting and Audit Quality Synergy Tampubolon, Jhon Dogor; Siagian, Valentine; Rinendy, Jhon
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1384

Abstract

This study aims to explore the impact of green accounting and audit quality on company performance in property and real estate companies listed in 2021–2022. This study used the purposive sampling method, observing 138 observations from 69 companies. This study uses 91 GRI G4 Framework criteria statements to assess the level of green accounting disclosure. Corporate performance in this study is measured by ROA, ROE, and NPM. The results of this study, based on statistical data, show that green accounting only has a significant positive effect on NPM. The results of the audit quality effect on ROA, ROE, and NPM indicate that the effect was positive and insignificant. Based on this study indicates that the effect of green accounting is only seen in NPM, for that in the future there should be more companies that voluntarily make corporate sustainability reports.
Pengaruh Reputasi Auditor, Audit Complexity, Financial Expertise CEO, dan Bankruptcy Prediction terhadap Audit Delay: Studi Kasus pada Perusahaan Basic Materials yang Terdaftar di BEI Periode 2017-2020 Silitonga, Eunike Riahna; Siagian, Valentine
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i3.18722

Abstract

Ketepatan waktu dalam menyajikan laporan keuangan merupakan hal penting bagi perusahaan dalam peningkatan kualitasnya. Semakin lama waktu yang diperlukan dalam pengauditan dan penyajian laporan keuangan maka perusahaan dianggap tidak mampu mengelolanya dengan baik. Perusahaan harus melaporkan laporan keuangan yang telah diaudit 120 hari setelah tahun buku berakhir sesuai dengan peraturan yang telah ditetapkan. Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh reputasi auditor, audit complexity, financial expertise CEO, dan bankruptcy prediction terhadap audit delay secara parsial dan simultan. Penelitian ini menggunakan jenis data sekunder bersifat kuantitatif. Populasi penelitian berfokus pada sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Pengambilan sampel menggunakan teknik purposive sampling sehingga terdapat 127 sampel yang digunakan. Hasil penelitian menunjukkan bahwa reputasi auditor, financial expertise CEO, dan bankruptcy prediction berpengaruh terhadap audit delay. Sedangkan hasil yang berbeda pada audit complexity yang tidak berpengaruh terhadap audit delay.
The Effect Of Green Accounting And Sales Growth On Cost Control In Manufacturing Companies Napitupulu, Tri Yohana; Rolyana Ferinia; Valentine Siagian
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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

Abstract

This study aims to empirically examine the effect of green accounting and sales growth on cost control. We use the quantitative correlation method to explain how green accounting and sales growth affect cost management in manufacturing companies listed on the IDX from 2021 to 2022, using secondary data. We selected a sample of 53 companies and 106 secondary data points. This study uses logistic regression analysis in data processing. The results showed that (1) green accounting has no effect on cost control, and (2) sales growth has no effect on cost control. These findings suggest that differences in green accounting regulations and practices limit the full optimization of green accounting and sales growth as cost control tools in Indonesia's manufacturing industry.
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 Harlyn 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