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Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, dan Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan dengan Opini Auditor sebagai Variabel Moderasi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Halawa, Marliyoni; Ginting, Rasinta Ria; Simorangkir, Enda Noviyanti; Helman, Helman; Hutagalung, Galumbang
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6432

The aim of this research is to determine the effect of profitability, company size,institutional ownership, and audit committee on the timeliness of financial reporting with auditor opinion as a moderating variable. The population of this research is 113 non-cyclical consumersector companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. Thesampling method used in this research is purposive sampling, so that 35 sample companies wereobtained during 5 years of observation (2018 - 2022) with 175 unit of analysis. Data wereanalyzed using the SmartPLS data processing program version 4.0. The research results show thatprofitability has no effect on the timeliness of financial reporting. Company size and institutionalownership influence the timeliness of financial reporting. The audit committee has no effect on thetimeliness of financial reporting. With moderation, profitability, company size and institutionalownership are able to be moderated by the auditor's opinion on the timeliness of financialreporting, while the audit committee is not able to be moderated by the auditor's opinion on thetimeliness of financial reporting.

Pengaruh Komunikasi Dalam Penganggaran Dan Motivasi Terhadap Kinerja Manajer Perkebunan Pada PT Perkebunan Nusantara II Hutagalung, Galumbang
Jurnal Manajemen Dan Akuntansi Medan Vol. 4 No. 1 (2022): Jurnal Manajemen Dan Akuntansi Medan Januari 2022
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v4i1.2130

The purpose of this study is to examine the impact of budget communication and motivation with performance. A survey method was conducted on 179 managers involved in budgetary process in plantation industry in North Sumatera using self-administered structured questionnaire. The finding support the postulation that budgetary communication, intrinsic motivation, and extrinsic motivation significantly and positively influenced plantation managers’ performance

THE INFLUENCE OF TAX PLANNING AND PROFITABILITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATING VARIABLE IN CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2018 - 2022 Silviyani, Ratih; Hutagalung, Galumbang; Sitepu, Wilsa Road Betterment; Pratama, Ayang
JURNAL PROFIT Vol 9, No 1 (2025): Economic And Development
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i1.12265

This research aims to examine the influence of tax planning and profitability on firm value, with company size serving as a moderating variable for that influence. The research data comes from 30 manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange, with a total of 150 samples taken from the years 2018 to 2022. It can be concluded from the discussion that tax planning and profitability simultaneously influence the value of the company. Unlike profitability, which affects the company's value, tax planning does not have an impact on the company's value. As a moderating element, company size can strengthen the relationship between tax planning and the company's value, as well as enhance the effect of profitability on the company's value

PENGARUH PRICE BOOK TO VALUE, EARNING PER SHARE DAN DEBT EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nasution, Fahri Aswan; Hutagalung, Galumbang; Tarigan, Aremi Evanta; Helman; Ginting, Rasinta Ria; Sutantso, Alex Tribuana; Simanjuntak, Dahnil Anzar
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 7 No. 1 (2025): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v7i1.7461

Penelitian ini merupakan penelitian yang dilakukan untuk mengetahui Pengaruh Price Book To Value, Earning Per Share Dan Debt Equity Ratio Terhadap Harga Saham Perusahaan Property, Real Estate Dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder yang diperolah dari laporan keuangan perusahaan yang diterbitkan di www.idx.co.id. Teknik pengabilan sampel dalam penelitian ini yaitu menggunkan teknik purposive sampling, dengan jumlah objek 10 perusahaan dengan data selama 4 tahun sehingga memiliki jumlah sampel 40 data. Analisis yang dilakukan dalam penelitian ini meliputi analisis statistik deskriptif, uji kualitas data (uji validitas dan reliabilitas), uji asumsi klasik (uji normalitas, multikolinearitas, dan heteroskedastisitas), analisis regresi linear berganda dan pengujian hipotesis dengan uji t serta uji koefisien determinasi (R²). Software yang digunakan untuk melakukan penelitian ini adalah SPSS versi 22. Hasil penelitian ini menunjukkan bahwa Price Book To Value, Earning Per Share, Debt Equity Ratio memiliki pengaruh positif signifikan terhadap harga saham pada perusahaan Property, Konstruksi dan Real Estate yang terdaftar di BEI.

PENGARUH PRICE BOOK TO VALUE, EARNING PER SHARE DAN DEBT EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nasution, Fahri Aswan; Hutagalung, Galumbang; Tarigan, Aremi Evanta; Helman; Ginting, Rasinta Ria; Sutantso, Alex Tribuana; Simanjuntak, Dahnil Anzar
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 7 No. 1 (2025): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v7i1.7461

Penelitian ini merupakan penelitian yang dilakukan untuk mengetahui Pengaruh Price Book To Value, Earning Per Share Dan Debt Equity Ratio Terhadap Harga Saham Perusahaan Property, Real Estate Dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder yang diperolah dari laporan keuangan perusahaan yang diterbitkan di www.idx.co.id. Teknik pengabilan sampel dalam penelitian ini yaitu menggunkan teknik purposive sampling, dengan jumlah objek 10 perusahaan dengan data selama 4 tahun sehingga memiliki jumlah sampel 40 data. Analisis yang dilakukan dalam penelitian ini meliputi analisis statistik deskriptif, uji kualitas data (uji validitas dan reliabilitas), uji asumsi klasik (uji normalitas, multikolinearitas, dan heteroskedastisitas), analisis regresi linear berganda dan pengujian hipotesis dengan uji t serta uji koefisien determinasi (R²). Software yang digunakan untuk melakukan penelitian ini adalah SPSS versi 22. Hasil penelitian ini menunjukkan bahwa Price Book To Value, Earning Per Share, Debt Equity Ratio memiliki pengaruh positif signifikan terhadap harga saham pada perusahaan Property, Konstruksi dan Real Estate yang terdaftar di BEI.

Pengaruh Earning Before Tax dan interest expense terhadap Net Income pada sektor Perbankan Ginting, Rasinta Ria; Hutagalung, Galumbang; Simorangkir, Enda Noviyanti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2500

The research was conducted to comprehensively determine the effect of interest expense and earnings before tax on net income. This study uses a quantitative descriptive approach, with a population of SOEs engaged in financial services represented by PT Bank Rakyat Indonesia (Persero) Tbk. from several banks in Indonesia. The sampling technique uses a probability sample with a purposive sampling method. In addition, the sample data from this company were 20 from the last five years of PT Bank Rakyat Indonesia (Persero) Tbk's financial reporting. which includes Q1, Q2, Q3, and Q4 (Audited). Data analysis using SmartPLS4 software with the study results showed that the interest expense variable significantly affects net income, and earnings before tax significantly affect net income. However, other factors affect the value of net income, which tends to increase, like pro forma profit. Thus H1, H2, and H3 are accepted, which means that there is a significant influence between interest expense, earnings before tax, and net income.

Managerial ownership in moderating tax avoidance Bernice, Millicent; Hutagalung, Galumbang; Sitepu, Wilsa Road Betterment; Simorangkir, Enda Noviyanti
Journal of Economics and Business Letters Vol. 4 No. 6 (2024): December 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i6.316

The intention of this study is to investigate the impact of debt policy, audit committees, and company size on tax avoidance and to investigate whether managerial ownership exerts a moderating influence on the relationship between these three variables. This study implemented quantitative data using a purposive sampling technique and obtained 32 observation data from eight companies between 2019 and 2022 Indonesia Stock Exchange financial statements of real estate and property enterprises. Structural equation Modelling (SEM) was used to analyze the data using the SmartPLS application. The novelty of this study is that it adds managerial ownership as a moderating variable on tax avoidance and tests the data using a regression analysis with the PLS approach. The findings of this study show that managerial ownership moderates the effect of debt policy on tax avoidance, while Debt Policy, Audit Committee, and Company Size have no effect on Tax Avoidance, and managerial ownership is unable to moderate the effect of Audit Committee and Company Size on Tax Avoidance.

Effect of Auditor Professionalism, Experience, Accountability, Competence, and Independence on Audit QualityEffect of Auditor Professionalism, Experience, Accountability, Competence, and Independence on Audit Quality Natalie, Joyce; Simorangkir, Enda Noviyanti; Tanaka, Viorencia; Hutagalung, Galumbang; Rajagukguk, Adi Putra
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i2.7652

The objective of this research is to identify the effect of Auditor Professionalism, Experience, Accountability, Competence, and Independence on Audit Quality within Public Accounting Firms (KAP) in Medan City.The study employs a quantitative approach and utilizes a sample of auditors working at KAP in Medan, selected using Nonprobability Sampling with a purposive sampling method through questionnaires.The research findings indicate that there is a partial significant effect of Professionalim, Experience, Accountability, Competence, and Independence on Audit Quality.Furthermore, simultaneously, Professionalism, Experience, Accountability, Competence, and Independence are proven to have a positive and significant effect on Audit Quality.

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