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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi DEVOTIONIS : JURNAL PENGABDIAN KEPADA MASYARAKAT Devotionis
Lumban Gaol, Romasi
Fakultas Ekonomi Dan Bisnis Universitas Katolik Santo Thomas
Humanities Economics, Econometrics & Finance

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PENGARUH PERGANTIAN AUDITOR, UKURAN KANTOR AKUNTAN PUBLIK, SOLVABILITAS DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG Lumban Gaol, Romasi; Sitohang, Mariana
Jurnal Riset Akuntansi & Keuangan Vol 6 No. 2 Tahun 2020
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v6i2.1058

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pergantian auditor, ukuran Kantor Akuntan Publik (KAP), solvabilitas dan umur perusahaan terhadap audit report lag pada perusahaan manufaktur yang terdaftar di BEI. Populasi penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI di tahun 2013-2018. Sampel pada penelitian ini didapatkan dengan cara purposive sampling, dengan jumlah sampel 26 perusahaan. Teknik pengumpulan data menggunakan teknik dokumentasi. Metode analisis yang digunakan adalah persamaan regresi linear berganda dengan menggunakan program SPSS 25. Dari hasil pengujian ditemukan bahwa, nilai koefisien determinasi (R Square) sebesar 0,092 ini berarti variabel bebas yaitu pergantian auditor, ukuran KAP, solvabilitas dan umur perusahaan secara bersama-sama mempengaruhi audit report lag sebesar 9,2%. Berdasarkan hasil uji regresi linear berganda dapat disimpulkan bahwa, Pergantian auditor dan umur perusahaan berpengaruh negatif dan tidak signifikan terhadap audit report lag. Ukuran KAP dan solvabilitas berpengaruh positif dan signifikan terhadap audit report.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Lumban Gaol, Romasi; Duha, Krista Srikandi
Jurnal Riset Akuntansi & Keuangan Vol 7 No. 1 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v7i1.1157

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh opini auditor, profitabilitas, dan ukuran perusahaan terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel pada penelitian ini didapatkan dengan cara purposive sampling, dengan jumlah sampel 36 perusahaan. Dari hasil pengujian diketahui bahwa, nilai koefisien determinasi (R Square) sebesar 0,356 ini berarti bahwa opini auditor, profitabilitas dan ukuran perusahaan secara bersama-sama mempengaruhi audit delay sebesar 35,6 %. Berdasarkan hasil uji parsial dapat disimpulkan bahwa opini auditor dan profitabilitas berpengaruh negatif dan signifikan terhadap audit delay. Sedangkan ukuran perusahaan berpengaruh positif dan signifikan terhadap audit delay.
PENGARUH PERGANTIAN AUDITOR, UKURAN KANTOR AKUNTAN PUBLIK (KAP), SOLVABILITAS DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Lumban Gaol, Romasi; Sitohang, Nariana
Jurnal Riset Akuntansi & Keuangan Vol 7 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v7i2.1399

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pergantian auditor, ukuran KAP, solvabilitas dan umur perusahaan terhadap audit report lag pada perusahaan manufaktur yang terdaftar di BEI. Populasi penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI di tahun 2013-2018. Dengan jumlah sampel 26 perusahaan. Metode analisis yang digunakan adalah persamaan regresi linear berganda dengan menggunakan program SPSS 25. Dari hasil pengujian menggunakan SPSS diketahui bahwa, nilai koefisien determinasi (R Square) sebesar 0,092 ini berarti variabel bebas yaitu pergantian auditor, ukuran KAP, solvabilitas dan umur perusahaan secara bersama-sama mempengaruhi variabel dependen yaitu audit report lag sebesar 9,2%. Berdasarkan hasil analisis persamaan regresi linear berganda dapat disimpulkan bahwa. Pergantian auditor dan umur perusahaan berpengaruh negatif dan tidak signifikan terhadap audit report lag pada perusahaan manufaktur yang terdaftar di BEI tahun 2013-2018. Ukuran KAP dan solvabilitas berpengaruh positif dan signifikan terhadap audit reportlag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI).
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH TERHADAP PERKEMBANGAN PEMBANGUNAN DI PROVINSI ACEH,SUMATERA UTARA, RIAU DAN SUMATERA BARAT PADANG, NOVI NATALIA; LUMBAN GAOL, ROMASI
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.1603

Abstract

The purpose of this study was to determine and analyze the effect of local revenue on development in the provinces of Aceh, North Sumatra, Riau and West Sumatra. The population of this study is the Provinces of Aceh, North Sumatra, Riau and West Sumatra with the observation year 2010 to 2017. The sample was selected using the saturated sample method. The data was processed using the panel data regression statistical test method. The results of this study prove that based on the simultaneous test results, regional taxes, regional levies, separated regional wealth results, other valid PAD simultaneously, have a significant effect on the GRDP variable.
PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, PENYULUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH Lumban Gaol, Romasi; Sarumaha , Frederika Heleniwati
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 1 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i1.1762

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak, pelayanan fiskus, penyuluhan wajib pajak, pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Medan Petisah. Populasi dalam penelitian ini yaitu seluruh wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak (KPP) Pratama Medan Petisah. Dengan sampel penelitian sebanyak 100 orang wajib pajak orang pribadi dengan teknik penarikan sampel dengan metode simple random sampling. Jenis data yang digunakan adalah data primer. Tenik analisis dalam penelitian ini dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa secara parsial kesadaran wajib pajak, pelayanan fiskus, penyuluhan wajib pajak, pemeriksaan pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Medan Petisah. Artinya bahwa semakin meningkat kesadaran wajib pajak, pelayanan fiskus yang baik, penyuluhan wajib pajak, pemeriksaan pajak dan sanksi pajak maka kepatuhan wajib pajak orang pribadi akan semakin baik (meningkat).
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Lumbangaol, Romasi; Siregar, Cindyloisa
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2465

Abstract

This study aims to determine the effect of disclosure of Corporate Social Responsibility, Profitability (ROA) and Leverage on Tax Aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study was obtained by purposive sampling, with a total sample of 39 companies with a period of 3 years so that the total was 117. The analytical method used was multiple linear regression and hypothesis testing using the t test and F test with a significant level of 5%. The results of this study indicate that Corporate Social Responsibility (CSR) has no effect on tax aggressiveness, profitability has no effect on tax aggressiveness, and leverage has a positive and significant effect on tax aggressiveness. Simultaneous test results show that Corporate Social Responsibility (CSR), Profitability and Leverage have a significant effect on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange.
PENGARUH LOAN TO DEPOSIT RATIO DAN RETURN ON ASSETS TERHADAP PRAKTIK WINDOW DRESSING PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018-2021 Silalahi, Evelin Roma Riauli; Sembiring, Yan Christin Br; Purba, Imelda Rimenda; Zalukhu, Lian Martinline; Lumban Gaol, Romasi
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2981

Abstract

This study aims to determine the effect of Loan to Deposit Ratio and Return On Assets on Window Dressing practices in Banking Sector Companies for the 2018-2021 period. The population used in this study was Window Dressing, Loan to Deposit Ratio, and Return On Assets with 46 banking sector companies and the sample of this study was 112 obtained from 28 banking sector companies multiplied by 4 years. The data used in this research is secondary data obtained from the website www.ojk.go.id during the period 2018 to 2021. The data collection method uses documentation. The data analysis used is multiple regression analysis test. Based on the results of the analysis performed, it can be concluded that the variable Loan to Deposit Ratio partially has no effect on Window Dressing practices with a significant value of 0.090 > 0.05 and Return On Assets partially has no effect on Window Dressing practices with the acquisition of a significant value of 0.887> 0.05. In addition, it simultaneously has no effect on Window Dressing practices with a significant value of 0.117 > 0.05.
PENGARUH RASIO LIKUIDITAS, RASIO LEVERAGE DAN RASIO AKTIVITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Parhusip, Poltak Theodorus; Sitanggang, Abdonsius; Purba, Antonius M.; Lumban Gaol, Romasi
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3525

Abstract

This research aims to empirically determine the impact of liquidity ratio, leverage ratio, and activity ratio on profit growth in pharmaceutical companies listed on the Indonesia Stock Exchange. The study involves ten pharmaceutical companies listed on the Indonesia Stock Exchange during the period 2019-2021 as the sample. Secondary data using documentation techniques were employed for the study, and the data analysis utilized multiple linear regression.. The research results revealed a multiple linear regression equation: Y = -93.825 + .217X1 – 0.703X2 + 0.606X3. According to the t-test, each ratio individually has a significant influence on profit growth. In other words, these three ratios collectively contribute significantly to understanding the factors influencing profit growth in pharmaceutical companies on the Indonesia Stock Exchange. The F-test indicates that simultaneously, liquidity ratio, leverage ratio, and activity ratio have a significant impact on profit growth in pharmaceutical companies. This suggests that liquidity ratio, leverage ratio, and activity ratio collectively influence profit growth in pharmaceutical companies listed on the Indonesia Stock Exchange. The coefficient of determination, with a value of 0.655, implies that 65.5% of the variance in profit growth can be explained by these three ratios, while the remaining 34.5% is attributed to other factors. For future research, it is recommended that researchers increase the sample size and incorporate additional variables to obtain a more comprehensive and accurate analysis.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWBAN SEBAGAI PENILAIAN KINERJA MANAJERIAL PADA CV. BERKAT TAGU SEJAHTERA Silalahi, Evelin Roma Riauli; Lumban Gaol, Romasi; Sinuhaji, Oktavia Veronika Br
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3526

Abstract

This research aims to determine the application of accountability accounting to managerial performance appraisal on CV. Berkat Tagu Sejahtera. Meanwhile, data collection is carried out by library research and field research techniques. The population in this research is financial statements and information on the application of accountability accounting. The samples in this research are the company's 2020 financial statements and secondary data such as organizational structure, budget, cost classification, accounting system and accountability report on CV. Berkat Tagu Sejahtera. The method in this research uses qualitative descriptive methods. The results of this study show that the application of accountability accounting on CV. Berkat Tagu sejahtera most of it has been applied by CV. Berkat Tagu Sejahtera, there are some that are not in accordance with accountability accounting theory, including: 1). In the organizational structure of CV. Berkat Tagu Sejahtera, the placement of every responsibility center in every section of the company has not placed it well enough. 2). In the classification of CV. Berkat Tagu Sejahtera costs, it has not separated between controlled and uncontrolled costs in the accountability report, so that the costs incurred have not been efficient. 3). In the classification of account code CV. Berkat Tagu Sejahtera, it has not linked it to any accountability center in the company. 4). On the CV Berkat Tagu Sejahtra accountability report on the realization of revenues and costs did not reach the targets that had been set. And in the performance appraisal of CV. Berkat Tagu Sejahtera, it has not conducted an evaluation and investigation in the managerial performance appraisal stage so that the application of accounting is responsible for the managerial performance appraisal on CV. Berkat Tagu Sejahtera, it has not run well because it has not been maximized in implementing accountability accounting according to existing accountability accounting theory.
PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH DENGAN VOLUME PENJUALAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Lumbangaol, Romasi; Manik, Riri Swita
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

This study aims to analyze the effect of production costs on net profit and to examine that sales volume is a moderating variable in the relationship between production costs and net profit. The population of the study consists of textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sample that met the criteria includes 11 companies over a 5-year observation period, resulting in a total of 55 analysis units. The data analysis techniques used are simple regression analysis and moderated regression analysis (MRA) with an interaction approach, utilizing SPSS version 25 The hypothesis testing results indicate that production costs have a positive and significant effect on the company's profit. Additionally, the interaction test or MRA shows that sales volume, as a moderating variable, can strengthen the moderation of production costs on net profit.
Co-Authors Celvin, Hendri Duha, Krista Srikandi Evelin R.R. Silalahi Gulo, Ihsan Putri Hidayati INDRIANI, LAU RENSIA RIRI Joana L. Saragih Karo-Karo, Dicky Breba Maduwu, Esta Manik, Riri Swita Nababan, Canro Naibaho, Pani Romauli Elisabet Napitu, Hoddy Angelina Saragi Padang, Novi Natalia Pardede, Theo Parhusip, Poltak Theodorus Purba, Antonius M. Purba, Imelda R Rumapea, Rissa Sarumaha , Frederika Heleniwati Sihotang, Mutia Farina Sihura, Maria Majesty Simaremare, Herna R Sinuhaji, Oktavia Veronika Br Siregar, Cindyloisa Sitanggang, Abdonsius Sitohang, Mariana Sitohang, Nariana Tarigan, Dhita Hariani Br Yan Christin Br. Sembiring Zalukhu, Lian Martinline