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Sihombing, Tanggor
Universitas Pelita Harapan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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ANALISIS KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Tanggor Sihombing
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 13, No 2 (2020): Vol.13. No.2. JULI 2020, JURAKUNMAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v13i2.54

Abstract

ABSTRAK Tujuan utama dari perusahaan untuk mencari laba sebanyak-banyaknya dari hasil kegiatan perusahaan. Namun karena adanya perbedaan tujuan antara stakeholder dengan manajemen perusahaan, maka muncullah manajemen laba yang dilakukan oleh pihak manajemen perusahaan. Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh return on asset, return on equity, dan net profit margin terhadap manajemen laba. Penelitian ini dilakukan dengan metode pengambilan sampel purposive sampling dengan metode analisis regresi linear berganda pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Hasil penelitian ini menunjukkan bahwa return on asset memiliki pengaruh positif terhadap manajemen laba, sedangkan return on equity dan net profit margin tidak memiliki pengaruh terhadap manajemen laba. Kata kunci : return on asset, return on equity, net profit margin, manajemen laba
The effectiveness of audit committee and audit quality towards earnings management of ASEAN public companies Androjuniko Androjuniko; Tanggor Sihombing
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 1 (2022): JURAKUNMAN, VOL. 15 NO. 1, JANUARI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i1.85

Abstract

The auditing profession has become so important in the general society as well as the business world because of its responsibility in providing assurance in reporting assets such as sustainability and other information, which a variety of stakeholders have their interests in (Arens et al., 2016). The goal of this study is to observe the relationship between the audit committee and audit quality towards earnings management of public companies that operate in the food, beverage, and tobacco industry in the top three GDP countries in ASEAN between 2018 and 2020. The result from various tests in this paper indicates that audit committee independence and audit quality do affect earnings management significantly. On the other hand, audit committee size did not seem to show any significance in influencing earnings management.
ANALISIS PENGENDALIAN INTERNAL PADA SISTEM KEPEGAWAIAN DAN PENGGAJIAN STUDI KASUS PADA PT XYZ Devia Pratiwi; Tanggor Sihombing
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 12, No 2 (2019): JURAKUNMAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v12i2.20

Abstract

Pengendalian internal membantu perusahaan dalam mencapai berbagai tujuan diantaranya laporan keuangan yang andal, kepatuhan terhadap aturan dan hukum dan kegiatan operasional yang efektif dan efisien. Pengendalian internal menjaga hubungan antara perusahaan dan karyawan melalui pengendalian internal yang memadai dalam sistem kepegawaian dan penggajian.Tujuan dari penelitian ini adalah untuk menilai efektivitas pengendalian internal pada sistem kepegawaian dan penggajian di PT XYZ. Penulis membandingkan kedua teori dengan praktek pada PT XYZ dapat menilai pengendalian internal perusahaan telah memadai dalam menunjang jalannya operasi perusahaan. Hasil penelitian menunjukkan bahwa PT XYZ memiliki pengendalian internal. Pengendalian internal ini cukup memadai, tetapi masih ada dalam pengendalian internal perusahaan seperti tidak adanya background check kepada karyawan baru dan kurangnya rotasi jabatan secara berkala. Penulis menyarankan agar perusahaan melakukan background check kepada karyawan baru dan menerapkan kebijakan rotasi jabatan secara teratur.
PENGARUH AUDIT OPINION, AUDIT TENURE, DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN REPUTASI KANTOR AKUNTAN PUBLIK(KAP) SEBAGAI VARIABEL MODERASI SHANIA ARIESTIA; Tanggor Sihombing
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 14, No 1 (2021): JURAKUNMAN, Januari 2021, Vol. 14, No. 1
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v14i1.59

Abstract

The aim of this study is to find out how the effect of audit opinion, audit tenure, and profitability on audit delay with the public accounting firm reputation as a moderating variable. The sample of this study is a manufacturing company from the basic industry and chemical sectors listed on S&P Global during the 2017-2019 period, with a final sample size of 225 samples. The data analysis method used is a multiple linear regression model using STATA software by testing two research models, namely model 1 (model without moderating variables) and model 2 (model with moderating variables). According to the results of the model 1 hypothesis test that has been carried out, it shows that audit opinion has an effect on audit delay, while audit tenure and profitability do not have a significant effect on audit delay. Meanwhile, the results of the model 2 hypothesis test show that the public accounting firm reputation able to moderate the relationship between audit opinion and audit delay, while the public accounting firm reputation is unable to moderate the relationship between audit tenure and profitability. Keywords: Audit Delay, Audit Tenure, Public Accounting Firm Reputation, Profitability
THE IMPACT OF CAPITAL STRUCTURE AND FIRM SIZE ON FINANCIAL PERFORMANCE Tanggor Sihombing; Zessica Zhou
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 12, No 1 (2019): JURAKUNMAN VOL.12 NO.I, JANUARI 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v12i1.15

Abstract

This research aims to prove empirically the impact of financial factors related to finacial performance which consist of capital structure and firm size to financial performance using return on asset, return on equity, and current ratio as measurements. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017, as the observation was conducted in said time period. Purposive sampling used with a total sample of 32 companies with 5 years observation period for each company. Total asset, total liability, total equity, current asset, current liability, net income were taken from the companies’ annual report, assessed regarding to some criteria in the regulation and best practice. Data Analysis method used is multiple linear regression analysis. The results showed that capital structure and firm size simulatneously significant in affecting financial performance using return on asset, return on equity, and current ratio as measurements.
PENGARUH KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Tanggor Sihombing; Salim Michelle
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 2, No 2 (2018): JURAKUNMAN VOL.II NO.2, JULI 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v2i2.5

Abstract

Adanya asimetri informasi antara principal dan agent menimbulkan permasalahan keagenan atau agency problem. Hal ini dapat mendorong terjadinya manajemen laba atau earning management. Namun dengan adanya komite audit di dalam perusahaan maka discretionary accruals perusahaan akan semakin rendah (Antonia, 2008). Semakin rendah discretionary accruals maka perusahaan akan memiliki kualitas laba yang tinggi. Penelitian ini bertujuan untuk menguji pengaruh komite audit terhadap manajemen laba (earnings management) dengan model discretionary accrual (Friedlan, 1994). Karakteristik komite audit yang digunakan dalam penelitian ini adalah independensi komite audit, jumlah pertemuan komite audit, dan kompetensi komite audit. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) untuk lima tahun pengamatan (2010-2015). Perusahaan yang terpilih menjadi sampel 47 perusahaan atau 435 firm years. Penelitian ini diolah dengan menggunakan STATA 13. Hasil penelitian ini membuktikan bahwa komite audit tidak berpengaruh negatif signifikan terhadap manajemen laba (earning management).
ANALISIS PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL LEVERAGE PERUSAHAAN DAN OPINI AUDIT TERHADAP PERGANTIAN AUDITOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2014-2018 Tanggor Sihombing
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 13, No 1 (2020): Vol.13. No.1 2020, JANUARI
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v13i1.42

Abstract

Abstrak Penelitian ini bertujuan untuk menguji secara empiris pengaruh dari pergantian manajemen, kinerja perusahaan dan opini audit terhadap pergantian auditor. Variable pergantian manajemen diukur dengan melihat pergantian direktur utama atau chief executive officer (CEO) pada suatu perusahaan dengan menggunakan dummy variable. Kinerja perusahaan diukur dengan menggunakan rasio solvabilitas yang terbagi menjadi variable debt to equity ratio dan debt to asset ratio. Variable opini audit dan pergantian auditor diukur dengan menggunakan dummy variable. Data yang digunakan dalam penelitian ini merupakan data sekunder yaitu berupa laporan keuangan. Sampel yang dipilih dalam penelitian ini diperoleh dengan metode purposive sampling dengan jumlah akhir sampel sebanyak 165, dimana terdiri dari 33 perusahaan manufaktur sektor industri consumer goods yang terdafatar pada Bursa Efek Indonesia peridoe 2014-2018. Hasil dari penelitian ini menunjukan bahwa pergantian manajemen dan opini audit berpengaruh signifikan terhadap pergantian auditor, sedangkan kinerja perusahaan tidak berpengaruh signifikan terhadap pergantian auditor. Kata kunci: pergantian manajemen, kinerja perusahaan, opini audit dan pergantian auditor.
INFLUENCE OF INTEREST, PRICE, PRODUCT QUALITY, PROMOTION, AND BRAND IMAGE ON PURCHASING DECISIONS IN TRAVELOKA APP Tanggor Sihombing; Dosma Sihombing
Ultima Management : Jurnal Ilmu Manajemen Vol 13 No 1 (2021): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v13i1.1968

Abstract

Abstract - This research was conducted to test and analyze the influence of interest, price, product quality, promotion, and brand image on purchasing decisions. The method used in this research was Structural Equation Modeling (SEM) using the SmartPLS application. The population in this study consisted of Traveloka application users with a total of 137 respondents. The study used purposive sampling with 104 respondents. The test results show that interest variable has a positive and significant effect toward purchasing decisions of Traveloka application users, while the price, product quality, promotion, and the variables of brand image have no significant effect toward users purchasing decisions of Traveloka application. Keywords: Price; Product Quality; Promotion; Brand Image; Interest
THE EFFECT OF FRAUD DIAMOND ON FRAUDULENT FINANCIAL STATEMENT IN ASIA PACIFIC COMPANIES Tanggor Sihombing; Celine Celiana Cahyadi
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.2031

Abstract

Abstract - This study aims to determine how the influence of fraud diamonds in detecting fraudulent financial statements in companies in Asia-Pacific listed in S&P in 2017-2019. The study used a purposive sampling method with a total population of 228 companies with a sample of 78 companies and used the STATA program for analysis. The results of the hypothesis testing carried out were that the pressure on financial stability had an effect on fraudulent financial statements with a significant level of 0.000 which was smaller than the significant level in this study which was 0.0101 so that it is accepted with the understanding that financial assets in the company have an effect on committing fraud, the opportunity for the nature of industry to affect the fraudulent financial statement with a significant level of 0.001 where smaller than the significant level in this study which is 0.01 so it is accepted with the understanding that warehouse inventory can be a trigger for someone to commit fraud, the rationalization of total accruals has an effect on fraudulent financial statements with a significant level of 0.003 which is smaller than the significant level in this study which is 0.01 so it is accepted with the understanding that the total accruals owned by the company have an impact because someone can commit fraud by falsifying total accruals, and the ability to use a dummy has no effect on fraudulent financial statements with a significant level of 0.295 which is greater than the significant level in this study which is 0.01 so that it is rejected with the understanding that the change of directors is not a factor in someone committing fraud. Keywords: Financial Stability; Nature of Industry; Rationalization; Capability; Fraudulent Financial Statement
ANALYSIS OF THE EFFECT OF CAPITAL EXPENDITURE, BUSINESS RISK, AND PROFITABILITY ON THE CAPITAL STRUCTURE OF COMPANIES ON PROPERTY INDUSTRY Tanggor Sihombing; Steven Arfin Susanto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2251

Abstract

Abstract – The objective of this research is to test whether capital expenditure, business risks, and profitability will affect a company's capital structure. The company under study runs in the real estate and property industry which listed on Indonesia Stock Exchange in 2013-2019. The purposive sampling method is used in this research. The sampling data involved 30 companies for 7 years consecutively starting from 2013-2019. In this research, there is one dependent variable, i.e., capital structure, while there are three independent variables, i.e., capital expenditure, business risks, and profitability. This research used multiple linear regression data. Besides that, the data samples are already tested by using the classic assumption method, starting from the normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Based on the research, the capital expenditure and business risks are not affecting the company capital structure in the real estate and property industry. However, profitability has a significant negative impact on the company's capital structure. Keywords: Business Risk; Capital Expenditure; Capital Structure; Profitability
Co-Authors Aldanny, Shahnaz Nabiilah Zalfaa Androjuniko Androjuniko Avienna Nurul Izzah Azzahra, Vega Yulia Basrin Harsono Sigalingging Cahyadi, Celine Celiana Celine Celiana Cahyadi Chan Ka Hing Charlie Chen Christianie, Gabriella Devia Pratiwi Dosma Sihombing Evana, Nadya Evangeline, Angela Gabriella Christianie Gloria Mariana Kristanti Harjanto Go George Herbert Halawa, Junika Herbert, Go George Ilyona Risty Izzah, Avienna Nurul Jonathan Frian Josephine Kurniawati Tjahjono Junika Halawa Ka Hing, Chan Karyawati, Golrida Khairunisa, Bayana Putri Natasya Florencia Nugroho, Febry Aditya Olivia Swasti Putri, Stephany Setiadi Renna Magdalena Renna Magdalena Risty, Illyona Risty, Ilyona Ronald Widono Safira Firdausa Kamila Salim Michelle SHANIA ARIESTIA Stevania, Stella Steven Arfin Susanto Susanto, David Welson Susanto, Steven Arfin Tjahjono, Josephine Kurniawati Valira, Adeline Rie Zessica Zhou