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All Journal Quantitative Economics Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Pareto : Jurnal Riset Manajemen dan Bisnis Rowter Journal
Tetty Tiurma Uli Sipahutar
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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PENGARUH PENGEMBANGAN BANDARA SILANGIT DAN PARIWISATA DALAM MENINGKATKAN PERTUMBUHAN EKONOMI DI SUMATERA UTARA Tetty Tiurma Uli Sipahutar
Quantitative Economics Journal Vol 7, No 3 (2018)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/qej.v7i3.17560

Abstract

Silangit Airport is an air transportation infrastructure located in Silangit, North Tapanuli, North Sumatra Province. The government has set Lake Toba as a tourism destination the main attraction for local and foreign tourists. With the continued development of regional tourism, the number of passengers and the number of tourists to SIlangit Airport will continue to increase and affect the regional economic growth which will have an impact on the figure of the North Sumatra Province GRDP. Therefore, the government has begun a big plan to advance Indonesian tourism starting from the construction of facilities and infrastructure in each tourist area. Lake Toba, located in Toba Samosir Regency, North Sumatra, is the largest lake in Indonesia, which is expected to bring more visits from various regions, both domestic and foreign. The aim of the study was to identify and analyze the problems of developing Silangit airport to support the acceleration of development in tourism. The results are recommendations for developing the Silangit airport area, including increasing accessibility and transportation connectivity from / to tourist locations throughout the region of Lake Toba tourism object by building Kualanamu-Parapat toll roads, Silangit-Parapat and feeder roads as well as adequate and then traffic smooth, safe, safe.
The Effect of Company Size, Profitability, Audit Opinion And Company Age on Audit Delay on Property and Real Estate Companies in BEI Pyes Mitra Laia; Risma Br. Purba; Tetty Tiurma Uli Sipahutar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 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.v4i4.3305

Abstract

This study aims to determine the effect of company size, profitability, audit opinion, and company age on audit delay in property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses secondary data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id) in the form of company financial statements. The data analysis technique used was descriptive statistical analysis, t test, F test, and multiple regression analysis using SPSS software (Statistical Package for the Social Science) version 25. The population of this study consisted of 65 companies in the Property & Real Estate sector and methods Sampling was done by purposive sampling method. With this method, a sample of 44 companies was obtained with an observation period of 3 years (2018-2020), so the number of samples for this study was 132 observations. Based on the results of the study, partially company size, profitability, audit opinion and company age have a negative effect on audit delay. The results of the study simultaneously show that the variables of firm size, profitability, audit opinion and firm age have no simultaneous effect on audit delay.
Audit Committee, Company Size, Leverage and Accounting Conservatism on Tax Avoidance Yola Christin Lubis; Nurul Ummayro; Tetty Tiurma Uli Sipahutar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3828

Abstract

This research aims to determine the effect of audit committee, firm size, leverage, and accounting conservatism on tax avoidance. This research uses a sample of the mining sector that is included in the 2017-2019 BEI list. This research uses a quantitative method, with a descriptive type of research. And using the data analysis procedure is multiple linear analysis. Company size proxy is measured by calculating the Natural Logarithm of Total Assets, Leverage through Total DER in the company, accounting conservatism with net income plus depreciation, minus operating cash flow, multiplied by 1, divided by total assets. Tax Avoidance as the dependent variable is measured using the effective tax rate (ETR). The research population was 58 companies and purposive sampling method was used in sampling. So the total number of samples is 47 industries. This research shows simultaneously that the audit committee, firm size, leverage, accounting conservatism do not simultaneously affect tax avoidance. Therefore, this study contributes to providing empirical evidence on the factors that influence tax avoidance in the mining sector.
Analysis of the Effect of Profitability, Liquidity, Solvency, Company Size, and Audit Opinion on Audit Report Lag on Manufacturing Companies Listed in Indonesia Stock Exchange Selfriatika Putri Kristiani S; Yeremia Siagian; Asry Pangaribuan; Tetty Tiurma Uli Sipahutar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 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.v4i4.3347

Abstract

The purpose of this study was to see if the variables of profitability, liquidity, solvency, company size, and audit opinion could be tested. From 2015-2019, manufakturing companies listed on the Indonesia Stock Exchange were used in this study. 167 companies were studied over 5 years, yielding 395 observation samples. The official website www.idx.co.id is used to collect data for this study. This study uses Multiple Linier Regresion with the SPSS type 22. According to findings of this Study, liquidity, and audit opinion have a significant impact on audit report lag, whereas profitability, solvency, and company size have no impact on audit report lag.
PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (STUDI KASUS DI BPKP PERWAKILAN SUMATERA UTARA) Natasia Andini; Triani Sylvana Sihombing; Ema Saputri Br Tarigan; Tetty Tiurma Uli Sipahutar
Jurnal Akrab Juara Vol 4 No 2 (2019)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

Abstract The accounting profession has an important role in the provision of reliable financial information for thr government, investors, creditors, shareholders, employees, debtors, also for the community and other parties concerned. The performance of auditorsis the ability of an auditor to produce findings or results of the examination of inspection activities for the management and financial responsibilities are carried out in an inspection team. Factor affecting the performance of the auditor is locus of control, leadership style and organizational commitment. The purpose of this study was to determine the effect of locus of control, leadership style and organizational commitment on the performance of auditors at BPKP of North Sumatra Representation Office. Research tool used was a data analysis technique multiple linear regression, F- test, t test. The location study performed at BPKP, which in the North Sumatra Respresentation Office. Based on the results of analysis show that the locus of control, leadership style and organizational commitment have positive influence on the performance of auditors at BPKP of North Sumatra Representation Office.
PENGARUH KOMPETENSI, INDEPEDENSI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN SUMATERA UTARA Riana Rantika Dwi Putri Br S.Kemb; Rizki Septiandre Isny; Dessy prasanti; Tetty Tiurma Uli Sipahutar
Jurnal Akrab Juara Vol 4 No 2 (2019)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

This study aims to examine whether competency, independence and organizational commitment influence the performance of government auditors in the Financial and Development Supervisory Agency (BPKP) of North Sumatra Representatives. The sample in research ii were 90 respondents. This study found that partially, the results of the study showed that the variable competence (X1), independence (X2) and organizational commitment (X3) had a positive and significant effect on the performance of government auditors. The F test results also show that simultaneously all the independent variables have a significant effect on the performance of the government auditor BPKP, this can be seen from a significant value of 6.944 where the value (6.944> 2.76) with a significant value of 0,000 is smaller than α = 0.05. The results showed that accepted and rejected means competency, independence and organizational commitment simultaneously had a significant effect on Auditor Performance at the Representative Office of North Sumatra's BPKP.
PENGARUH DUE PROFESSIONAL CARE, AKUNTABILITAS, KOMPLEKSITAS DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDITPADA KANTOR BPKP PROVINSI SUMATERA UTARA Ester Zebua; Dertina Eftaria Munthe; Dinda Wulan Sari; Vitri Sari Naibaho; Tetty Tiurma Uli Sipahutar
Jurnal Akrab Juara Vol 4 No 2 (2019)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

This study conducted to determine the effect of due professional care, accountability, the complexity of the audit, and time budget pressure on audit quality in BPKP of Sumatera Utara. Source of data in this study are primary data in the form of answer to the questionnaire to the auditor BPKP in Sumatera Utara and secondary data in the form of the number of auditors BPKP in Sumatera Utara. Method of determining the sampel in this study using purposive sampling method and the method that meets the criteria as much as 90 samples. Data analisystechinques in this study using multiple linear regression analisys, where the result showed a variable due professional care, accountability, and time budget pressure positive effect on audit quality, while the variable complexity of the audit negatively effect audit quality.
ANALISIS DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN PT. MANDOM INDONESIA TBK PERIODE 2015-2019 Benny Rojeston Marnaek Nainggolan; Kristina Melimina Finowa’a; Tetty Tiurma Uli Sipahutar
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 9 No 1 (2024): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v9i1.3809

Abstract

The scope of this research is a study of financial statement analysis using Du Pont System analysis to assess the financial performance of PT. Mandom Indonesia Tbk. The purpose of this research is to assess the financial performance of PT. Mandom Indonesia Tbk using Du Pont System during the period 2015-2019. The analytical method used is the Du Pont System method, an analysis that shows how the relationship between NPM, TATO and EM in determining ROI and ROE. Based on the calculation results, it is concluded that the financial performance analyzed using the Du Pont System during 2015-2019 is in a state of fluctuation and is not good. This is indicated by the fluctuating and decreasing ROE. The decrease in ROE is caused by a decrease in the NPM and TATO ratios which are a result of burden inefficiency, total asset inefficiency and total debt inefficiency.
The Influence of the Value Relevance of Accounting Information, Investment Decisions on Company Value and Inflation with Dividend Policy as an Intervening Variable in Banking Companies in 2016-2020 Tetty Tiurma Uli Sipahutar; Tiffany Patricia; Stevany Ang; Ria Manurung
Rowter Journal Vol 3 No 1 (2024): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v3i1.1090

Abstract

This research is motivated by an increase in the average book value every year for the last five years in banking companies, which is caused by stable regional inflation that has occurred in the last decade and the high value of dividends given by companies to investors. The increase in the company's book value was due to the relevance of the value of accounting recording information within the company and investment value decisions made by banking companies in developing their companies as well as the increase in the number of investors. The aim of this research is to analyze the influence of the value relevance of accounting information, investment decisions on company value and inflation with dividend policy as an intervening variable in banking companies in 2016-2020. This research uses quantitative research. Data collection was carried out using secondary data from financial reports. The respondents in this research were 35 banking companies using a purposive sampling method. The relevance of the value of accounting information has a negative and significant effect on company value with dividend policy as an intervening variable. Investment decisions have a negative and insignificant effect on company value with dividend policy as an intervening variable. The relevance of the value of accounting information has a positive and significant effect on inflation with dividend policy as an intervening variable. Investment decisions have a negative and significant effect on inflation with dividend policy as an intervening variable.
The Influence of Investment Returns, Growth Opportunities, Asset Structure on Stock Returns With Capital Structure As An Intervening Variable In Food & Beverage Sector Companies Tetty Tiurma Uli Sipahutar; Felix Thangdinata; Suryani; Renny Maisyarah
Rowter Journal Vol 3 No 1 (2024): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v3i1.1091

Abstract

This research aims to examine the influence of investment returns, growth opportunities, asset structure on stock returns with capital structure as an intervening variable in food & beverage sector companies.This research uses a quantitative type of research.The population in this research involved 40 food & beverage companies registered on the IDX in the 2018-2021 period. The sample was 13 companies. The data analysis method used is path analysis. The results of the research are that ROI-Return on Investment has no significant effect on stock returns in Food & Beverage Sector Companies. AG-Asset Growth has no significant effect on stock returns in Food & Beverage Sector Companies. FAR-Fixed Asset Ratio does not have a significant effect on stock returns in Food & Beverage Sector Companies.Return on Investmenthas a negative influence on stock returns throughdebt to equityIn Food & Beverage Sector Companies.Growth Opportunitieshas a negative influence on stock returns throughdebt to equityIn Food & Beverage Sector Companies.Asset Structurehas a negative influence on stock returns throughdebt to equityIn Food & Beverage Sector Companies.
Co-Authors Ade Irma Yani Yani Asry Pangaribuan Benny Rojeston Marnaek Nainggolan Dertina Eftaria Munthe Dessy prasanti Dinda Wulan Sari Ema Saputri Br Tarigan Ester Zebua Felix Thangdinata Ferra Andriyani Jenni Sihaloho Kristina Melimina Finowa’a Kwinta Monika Manurung Martonius Ndruru Natasia Andini Nurul Ummayro Pelita Br. Silaban Pyes Mitra Laia Renny Maisyarah Ria Manurung Riana Rantika Dwi Putri Br S.Kemb Risma Br. Purba Rizki Septiandre Isny Selfriatika Putri Kristiani S Selly Anjelina Stevany Ang SURYANI Tiffany Patricia Triani Sylvana Sihombing Vitri Sari Naibaho Yeremia Siagian Yola Christin Lubis