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All Journal Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen The International Journal of Accounting and Business Society Jurnal Tepak Manajemen Bisnis Jurnal Pengabdian UntukMu NegeRI International Journal of Artificial Intelligence Research Jurnal Manajemen & Keuangan Jurnal Akuntansi dan Ekonomika Syntax Literate: Jurnal Ilmiah Indonesia Empowerment : Jurnal Pengabdian Masyarakat International Journal of Social Science and Business International Journal of Supply Chain Management Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research NERACA : JURNAL AKUNTANSI TERAPAN Economics and Digital Business Review INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Industri Pariwisata Prima Abdika: Jurnal Pengabdian Masyarakat International Journal of Social Service and Research Jurnal Info Sains : Informatika dan Sains Jurnal Kajian Pariwisata i-Latinnotary Journal: Internasional Journal of Latin Notary Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Jurnal RAK (Riset Akuntansi Keuangan) Interconnection: An Economic Perspective Horizon Manis : Jurnal Manajemen dan Bisnis JUDIKAT: Jurnal Pengabdian Kepada Masyarakat

Teddy Chandra

Institut Bisnis Dan Teknologi Pelita Indonesia

Author-ID : 246577

Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Transportation Other

Published : 88 Documents Claim Missing Document

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Independence, Management Motives and Financial Statement Fraud: Role of Earnings Management Yenny Wati; Teddy Chandra
The Indonesian Journal of Accounting Research Vol 25, No 2 (2022): IJAR May - August 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.603

This study aimed to look at the direct impact of auditor independence and management motivation upon financial statement fraud, with earnings management acting as a moderator. This study relies on secondary data from manufacturing companies registered on the Indonesia Stock Exchange for the period 2013-2018. This study's data were analyzed using partial least squares and the WarpPLS 5.0 program. The outcomes showed that auditor independence and management motivation (financial target and rationalization) have a positive impact on financial statement fraud and earning management. Earnings management can help to mediate the effect of auditor independence and management motivation (financial target and rationalization) with partial mediation. Our research provides new empirical evidence in providing information about factors that are factors in financial statement fraud that are beneficial for companies and stakeholders as well as assessing activities carried out by organizations or companies. Company management can prevent and detect fraud or manipulation of financial statements early, find out the factors that allow fraud to occur, and control areas that may give rise to fraud. This research can be a reference in making various policies regarding the practice of financial statement fraud in an entity.

A LONGITUDINAL INVESTIGATION OF ENVIRONMENTAL KNOWLEDGE AND PRO-ENVIRONMENTAL BEHAVIOR: MODERATING ROLE OF KNOWLEDGE SHARING KNOWLEDGE HIDING ATTITUDES Rahayu Puji Suci; Teddy Chandra
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.467

The rapidly growing population and modern living standards are causing more and more resource depletion in personal, household, and industrial consumption areas resulting in environmental challenges. Therefore, there is an intense need to investigate the various triggering factors and moderators influencing individuals' pro-environmental behavior and attitudes. Thus, the influence of environmental knowledge on the citizens' pro-environmental behavior has been examined, and the moderating role of knowledge sharing, and knowledge hiding has also been empirically tested. Surveying 582 citizens of Malang, Indonesia, at two different times for six months showed that environmental knowledge is positively and significantly associated with pro-environmental behavior. Moreover, based on the norm’s activation theory, the interactive effect of knowledge sharing with environmental knowledge has been found to enhance pro-environmental behavior. In contrast, results revealed that knowledge hiding when interacting with environmental knowledge of the citizens affects their pro-environmental behavior negatively. Thus, it depicts the negative outcomes of knowledge hiding with multiple managerial and theoretical implications.

DETERMINANTS OF EARNINGS PERSISTENCE WITH CAPITAL STRUCTURE AS INTERVENING VARIABLE OF MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2015 - 2019 Elsa Lasrya; Teddy Chandra; Harry Patuan Panjaitan
Journal of Applied Business and Technology Vol. 2 No. 2 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

The purpose of this study was to determine the effect of cash flow volatility, sales volatility, operating cycle, and firm size on the capital structure and earnings persistence of manufacturing companies in Indonesia. Based on the purposive sampling method, the samples obtained were 138 companies. The data collection technique in this research is literature study. The data analysis method used is multiple regression. The results showed that partially, the variables of cash flow volatility, sales volatility and firm size had a positive and insignificant effect on capital structure, the operating cycle had a negative and insignificant effect on capital structure. While the variables of cash flow volatility, sales volatility, operating cycle, firm size, capital structure have a negative and insignificant to earnings persistence of manufacturing companies on the Indonesia Stock Exchange.

THE EFFECT OF COMPANY SIZE AND DER ON ROA AND COMPANY VALUE IN THE FOOD AND BEVERAGE SUB SECTOR ON THE INDONESIA STOCK EXCHANGE (IDX) Sari; Teddy Chandra; Harry Patuan Panjaitan
Journal of Applied Business and Technology Vol. 2 No. 2 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

This research use firm size variable, capital structure to profitability and company value. Selection of four variables because there are differences in previous research or commonly called the research gap. The purpose of research to determine the effect of firm size, structure capital to profitability and the value of the company in food and beverage companies in Indonesia Stock Exchange. The population in this study used the company food and beverage sector 23 companies, with a sample size of 17 companies. This research uses descriptive statistical analysis methods, multicollinearity test hypothesis testing and data analysis of the coefficient of determination. The results of the analysis found that (1) firm size has negative effect not significant to profitability. (2) capital structure has positive effect significant to profitability. (3) firm size has negative effect not significant to firm value. (4) capital structure has negative effect significant to firm value. (5) profitability has positive effect significant to firm value.

SERVICE QUALITY AND BRAND IMAGE ON CUSTOMER SATISFACTION AND CUSTOMER LOYALTY AT PESONNA HOTEL PEKANBARU Jacksen; Teddy Chandra; Rizaldi Putra
Journal of Applied Business and Technology Vol. 2 No. 2 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

The purpose of this study are (1) to determine, test and analyze the influence of Service Quality and Brand Image on Customer Satisfaction at Hotel Pesonna Pekanbaru (2) To determine, test and analyze the influence of Service Quality, Brand Image and Customer Satisfaction on Customer Loyalty at Hotel Pesonna Pekanbaru . In this study, the population is visitors of Hotel Pesonna Pekanbaru who have visited at least 2 times. The sample of this study was 120 respondents who were taken using purposive sampling with data collection methods using questionnaires. The analysis used is descriptive analysis and verification analysis. The data in this study were processed using SPSS, SmartPLS, and Microsoft Excel. The results of this study indicate that Service Quality (X1) has a significant effect on Customer Satisfaction (Y1). Service Quality (X1) has a significant effect on Customer Loyalty (Y2). Brand Image (X2) has a significant effect on Customer Satisfaction (Y1). Brand Image (X2) has a significant effect on Customer Loyalty (Y2). Customer Satisfaction (Y1) has no significant effect on Customer Loyalty (Y2).

THE INFLUENCE OF COVID-19 EVENTS TO VACCINATION ON ABNORMAL RETURN AND TRADING VOLUME ACTIVITY IN IDX30 COMPANIES Martina Rapolo Lumbantoruan; Harry Patuan Panjaitan; Teddy Chandra
Journal of Applied Business and Technology Vol. 2 No. 3 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

The purpose of this study was to analyze how the market reacted to the covid-19 event that occurred in Indonesia, namely the existence of PSBB Volume I, New Normal, PSBB Volume II, the entry of the sinovac vaccine phase 1 to Indonesia, and the injection of the first vaccine to President Jokowi using abnormal returns and trading volume activity as an indicator of investor reaction in the capital market. In this study, there were 30 samples of IDX30 companies for the January 2021 period. To test investor reactions, an event study was used to measure the difference in reactions before and after the event. This study also used paired sample t-test for normally distributed data and the Wilcoxon sign rank test for data that were not normally distributed. The results of this study in the PSBB Volume I and New Normal events there was no abnormal return either before or after the event, in the PSBB Volume II event there was a positive abnormal return, 2 days before PSBB Volume II and negative abnormal returns 3 days after, in the event of the entry of the sinovac vaccine phase 1 into Indonesia, there was a negative abnormal return 2 days before the event, and in the event of the first vaccine injection to President Jokowi, there was a negative abnormal return 2 days before the event. However, there is no significant difference between abnormal returns before and after all events. While trading volume activity in the PSBB Volume I, New Normal, the entry of the sinovac vaccine phase 1 to Indonesia, and the first vaccine injection to President Jokowi, there was no difference between the activities before and after the event. But in the PSBB Volume II, there were significant differences in trading volume activity before and after the event.

THE INFLUENCE OF BRAND IMAGE AND PROMOTION ON THE DECISIONS OF STUDENTS IN STIE MAHAPUTRA RIAU WITH LEARNING INTEREST AS INTERVENING VARIABLES Deni Fajri; Teddy Chandra; Rizaldi Putra
Journal of Applied Business and Technology Vol. 2 No. 3 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

The purpose of this study was to determine the effect of brand image and promotion on decisions by using interest as an intervention variable. The method used in this research is the path analysis method. The sample used is 220 respondents. While the data collection by means of a questionnaire. The results showed that brand image did not have a positive and significant effect on interest. Promotion does not have a positive and significant impact on interest. Interest has a positive and significant influence on purchasing decisions. Brand image has a positive and significant influence on decisions. The promotion has a positive and significant influence on purchasing decisions. Interest is not able to mediate the effect of brand image on decisions as evidenced by the test results. Interest is not able to mediate the effect of promotion on decisions as evidenced by the test results.

The Influence of the Work Creation Law Draft on Abnormal Return and Trading Volume Activity in LQ45 Share Ansorimal; Harry Patuan Panjaitan; Teddy Chandra
Journal of Applied Business and Technology Vol. 3 No. 1 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

This study aims to analyze the effect of the event on the work copyright bill on abnormal returns and trading volume activity on LQ45 shares on the Indonesian stock exchange. It is hoped that the findings of this study can contribute to the development of studies on financial management. The research population is LQ45 companies listed on the IDX in 2020, with secondary data collection from sites (Yahoo Finance, n.d.) and (Indonesian Stock Exchange, n.d.). Quantitative research data analysis techniques used in the form of descriptive analysis techniques, hypothesis analysis. Testing the data from this research is in the form of a t-hypothesis test, and by using the Ms. excel. The results of this study found that there was no difference in abnormal returns before and after the events studied and also there is no difference in trading volume activity before and after the events studied.

Competence, Motivation, and Organizational Commitment on Job Satisfaction and Employee Performance at Bank Sinarmas Pekanbaru Riau Branch Diana Gazali; Harry Patuan Panjaitan; Teddy Chandra
Journal of Applied Business and Technology Vol. 3 No. 1 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

This research aims to test the influence of competence, motivation, and organizational commitment on job satisfaction and employee performance at PT Bank Sinarmas Tbk Pekanbaru Riau Branch. The phenomenon that occurs is that every year there are still employees who get poor employee performance assessments. The Structural Equation Modeling method is used to test the effect of independent variables on dependent variables. The samples used in this study were all permanent employees at PT Bank Sinarmas Tbk Pekanbaru Riau Branch. The results showed that the variables of competence, motivation, and organizational commitment had no significant effect on job satisfaction. The variables of competence, motivation, organizational commitment, and job satisfaction are insignificant to employee performance.

Service Quality on Consumer Satisfaction and Non-Wage Consumer Loyalty in BPJS Ketenagakerjaan Pekanbaru Panam Branch Anwar Hidayat; Teddy Chandra; Rizaldi Putra
Journal of Applied Business and Technology Vol. 3 No. 2 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i2.101

This study aims to analyze the effect of service quality on consumer satisfaction and customer loyalty BPJS Ketenagakerjaan Pekanbaru Panam branch. This research is quantitative research by distributing questionnaires to respondents. The population in this study is the BPJS Ketenagakerjaan branch of Pekanbaru Panam Non-Wage Recipients. The number of samples is 153 respondents. The results of this study indicate that service quality has a positive and significant effect on consumer satisfaction, service quality has a negative and significant effect on consumer loyalty, customer satisfaction has a positive and significant effect on consumer loyalty, and service quality has a significant effect on consumer loyalty through customer satisfaction.

Co-Authors Abdullah, Siti Intan Nurdiana Wong Achmad Tavip Junaedi Adi Suryadiningrat Aditya Wicaksono Agus Hocky Amir Hasan Amries Rusli Tanjung Andi Andi Andi Asmara, Andi Andri Andri Ansorimal Anton Anton Anwar Hidayat Arfianti Novita Anwar Arifin Arifin Arpan Arpan Arti Sufianti Aslan Noor Asmara Hendra Komara Augustine, Yvonne Bambang Sapto Utomo Bella, Yoshua Budiyanto Budiyanto Carolin Carolin Chandra, Jennifer Chandra, Stefani Dadi Komardi Dadi Komardi Dameria Purba David David David David Deli, Mazzlida Mat Deni Fajri Devy Novia Diana Gazali Diskhamarzaweny Diskhamarzaweny Djauhar Arifin Djumilah Hadiwidjojo Dominicus Josephus Swanto Dominicus Josephus Swanto T Edi Suwarno Elsa Lasrya Elvina, Vivi Endrawati Erna Erna, Erna Evelyn Wijaya evelyn wijaya Fadrul Fadrul Fatia Fatimah Fiona Felicia Harpono Fitria Fitria Fransisca, Luciana Fransiska, Helen Ginting, Yanti Mayasari Gusrio Tendra Gwendolin, Gwendolin Hafizh, Fauzhiyah Hairudin Hairudin Hamzah, Muhammad Luthfi Harry Patuan Panjaitan Heri Susanto Hocky, Agus Ida Ayu Putu Sri Widnyani Imarni Iqbal Miftakhul Mujtahid Ira Geraldina Irawati Irawati Jacksen Jahrizal Jennifer Chandra Johan Johan Johan Johan Joswa Pernando Juprizon Kurniawan, Eka Layla Hafni Lidia Gustiani Lien Maulina Martha Martha Martha Ng Martha Ng Martha, Martha Martina Rapolo Lumbantoruan Matsaid Budi Reksono Mediana Mediana Megiwati Megiwati Melan Susanty Purnamasari Merilla Vanessa Michael Halim Mimelientesa Irman Miran, Ikas Muhammad Akbar Muhammad Pringgo Prayetno Mujtahid, Iqbal Miftakhul Musa, Sulaiman Nadya Sagita Ng, Martha Nicholas Renaldo Nico Gunawan Novita Sari Nur Fadjrih Asyik Nyoto Octafilia, Yusnita Okalesa Okalesa Oktariyanto, Oktariyanto Onny Setywan Pamuji Hari Santoso Panjaitan, Harry P. Prabowo, Susilo Dwi Priyono Priyono Purnama, Intan Purwati, Astri Ayu Rahayu Puji Suci Rahmad Hidayat Ramadhani Ramadhani Ramdani Ramdani Rini Yayuk Priyati, Rini Yayuk Riyadi, Heru Rizaldi Putra Roesfian, Erfin Sarbaeni, Sarbaeni Sari Sarli Rahman Setiawan, Yayat Sheerad Sahid Sinar Bulan SITI MAHMUDAH Sosiadi, Rohyan Sri Indrastuti Stefani Chandra Stevany Stevany Sudarno Suhardjo Suharti Suharti Suharti Suharti Suhermin, Suhermin Sukarno Wibowo Sunarti Sunarti Surya Safari SD Suwitho, Suwitho Suyono Tandy Sevendy Tang, Wilson Tengku Arief Lukman Thaief, Ilham Theresa, Adrea Hanna Tohan Tohan Uswatun Hasanah Veronica, Kristy Wel Hendra Wijaya, Evelyn Wilda Susanti Yanti Mayasari Ginting Yanti Mayasari Ginting Yenny Wati Yulia Efni Yulianti, Opet Yutiandry Rivai

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