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All Journal Moneter : Jurnal Akuntansi dan Keuangan Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) JMM (Jurnal Masyarakat Mandiri) Jurnal ULTIMA Accounting Ultima Management : Jurnal Ilmu Manajemen JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Theologia Forum STFT Surya Nusantara Journal Research of Social Science, Economics, and Management Proceeding of International Conference on Entrepreneurship (IConEnt)
Sihombing, Tanggor
Universitas Pelita Harapan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal ULTIMA Accounting

 1 
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
THE EFFECT OF AUDIT QUALITY AND GOOD CORPORATE GOVERNANCE TOWARDS DIVIDEND POLICY IN PUBLIC COMPANIES IN INDONESIA Tanggor Sihombing; Ronald Widono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.1973

Abstract

Abstract - The purpose of this study is to find the relationship between audit quality and good corporate governance (GCG) on dividend policy. Where the supervision provided by the company's independent auditors and independent board of commissioners has an impact on the returns received by investors in the form of dividends. The study was conducted using purposive sampling technique, taking 141 samples of non-financial public companies in Indonesia from the period of 2017-2019. The data were processed using the STATA program. The results of this study show evidence that the audit quality variable with the proxy of the Big 4 public accounting firm has a positive and significant effect on dividend policy. Which may be resulted from a better quality of supervision thus reducing agency conflicts. However, for the GCG variable, there is no evidence of an influence on dividend policy which may be resulted from different proxy variables. Keywords: Audit Quality; Good Corporate Governance; Dividend Policy; Independent Commissioner
THE INFLUENCE OF AUDIT TENURE, AUDIT LAG, AND LIQUIDITY ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION WITH FINANCIAL DISTRESS AS A MODERATION VARIABLE Sihombing, Tanggor; Stevania, Stella
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3546

Abstract

Abstract— This research investigates the impact of audit tenure, audit lag, and liquidity on the acceptance of going concern audit opinions with the focus on the moderating role of financial distress. This research employs logistic regression analysis to analysis secondary data from 50 manufacturing companies in Indonesia and Singapore which are included in the Health Care, Information Technology and Real Estate categories during the 2018-2022 period. The results found that audit tenure had no effect on the acceptance of going concern audit opinions, audit lag had a positive effect on the acceptance of going concern audit opinions, and liquidity had a negative effect on the acceptance of going concern audit opinions. In this research, it was also found that financial distress can weaken the negative influence of audit maturity and audit lag on the acceptance of going concern audit opinions but strengthen the positive influence of liquidity on the acceptance of going concern audit opinions. Keywords: Audit Tenure; Audit Lag; Liquidity; Going Concern Audit Opinion; Financial Distress.
THE EFFECT OF FRAUD DIAMOND ON FRAUDULENT FINANCIAL STATEMENT IN ASIA PACIFIC COMPANIES Sihombing, Tanggor; Cahyadi, Celine Celiana
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 Sihombing, Tanggor; Susanto, Steven Arfin
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
THE EFFECT OF AUDIT QUALITY AND GOOD CORPORATE GOVERNANCE TOWARDS DIVIDEND POLICY IN PUBLIC COMPANIES IN INDONESIA Sihombing, Tanggor; Widono, Ronald
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.1973

Abstract

Abstract - The purpose of this study is to find the relationship between audit quality and good corporate governance (GCG) on dividend policy. Where the supervision provided by the company's independent auditors and independent board of commissioners has an impact on the returns received by investors in the form of dividends. The study was conducted using purposive sampling technique, taking 141 samples of non-financial public companies in Indonesia from the period of 2017-2019. The data were processed using the STATA program. The results of this study show evidence that the audit quality variable with the proxy of the Big 4 public accounting firm has a positive and significant effect on dividend policy. Which may be resulted from a better quality of supervision thus reducing agency conflicts. However, for the GCG variable, there is no evidence of an influence on dividend policy which may be resulted from different proxy variables. Keywords: Audit Quality; Good Corporate Governance; Dividend Policy; Independent Commissioner
THE INFLUENCE OF AUDIT TENURE, AUDIT LAG, AND LIQUIDITY ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION WITH FINANCIAL DISTRESS AS A MODERATION VARIABLE Sihombing, Tanggor; Stevania, Stella
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3546

Abstract

Abstract” This research investigates the impact of audit tenure, audit lag, and liquidity on the acceptance of going concern audit opinions with the focus on the moderating role of financial distress. This research employs logistic regression analysis to analysis secondary data from 50 manufacturing companies in Indonesia and Singapore which are included in the Health Care, Information Technology and Real Estate categories during the 2018-2022 period. The results found that audit tenure had no effect on the acceptance of going concern audit opinions, audit lag had a positive effect on the acceptance of going concern audit opinions, and liquidity had a negative effect on the acceptance of going concern audit opinions. In this research, it was also found that financial distress can weaken the negative influence of audit maturity and audit lag on the acceptance of going concern audit opinions but strengthen the positive influence of liquidity on the acceptance of going concern audit opinions. Keywords: Audit Tenure; Audit Lag; Liquidity; Going Concern Audit Opinion; Financial Distress.
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 Kumala, Stella Dwi Natasya Florencia Nugroho, Febry Aditya Olivia Swasti Putri, Stephany Setiadi Renna Magdalena Risty, Illyona Ronald Widono Safira Firdausa Kamila Salim Michelle SHANIA ARIESTIA Stevania, Stella Steven Arfin Susanto Susanto, David Welson Susanto, Steven Arfin Taufiq Hidayat Tjahjono, Josephine Kurniawati Valira, Adeline Rie Widono, Ronald Zessica Zhou