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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 Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

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ANALYSIS OF THE EFFECT OF FINANCIAL DISTRESS, COMPANY SIZE, INVENTORY ACTIVITIES AND PROFITABILITY ON AUDIT DELAY Sihombing, Tanggor; Ka Hing, Chan

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.744 KB) | DOI: 10.31955/mea.v5i2.1152

Abstract

Audit report lag or audit delay can reflect the timeliness of information conveyed by a company which will have an impact on increasing the level of uncertainty of an investor's decision based on the information provided. This study aims to examine empirically the effect of financial distress, firm size, inventory activity and profitability on audit delay. The population studied in this study were companies registered on the S&P Global Market Intelligence Platform from 2017 to 2019. The sample used in this study was taken using purposive sampling in order to obtain samples that match the criteria. The sample in this study amounted to 303 observations. The results of research through multiple linear regression indicate that financial distress has no effect on audit delay. In addition, the results of this study also indicate that firm size, inventory activity and profitability have a negative effect on audit delay.
THE EFFECT OF CUSTOMER REVIEW AND CELEBRITY ENDORSEMENT TOWARD INDONESIA LOCAL MAKEUP BRAND PURCHASE INTENTION Christianie, Gabriella; Sihombing, Tanggor

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.765 KB) | DOI: 10.31955/mea.v5i3.1407

Abstract

This study aims to determine the effect of customer reviews and celebrity endorsements on the purchase intention of local makeup brand products in Indonesia. This study has sample from 257 people, who are potential customers or consumers of local makeup brands in Indonesia. The variables in this study are purchase intention as the dependent variable, while the independent variables in this study are customer reviews, celebrity endorsements, and trust as moderating variable. This study uses quantitative research methods, where the data collected is processed using the structural equation modelling (SEM) method using SmartPLS. This study found that celebrity endorsements affect purchase intention, but customer review and trust do not affect or moderate customer reviews and celebrity endorsements.
PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA SEBELUM DAN PADA SITUASI PANDEMI COVID19 Sihombing, Tanggor; Izzah, Avienna Nurul
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i2.2042

Abstract

Tujuan penelitian ini untuk mengetahui dan menguji hubungan antara kualitas audit, financial distress dan ukuran perusahaan terhadap manajemen laba sebelum dan pada situasi pandemic covid19. Manajemen laba diukur menggunakan discretionary accruals model modifikasi Jones. Data yang digunakan penelitian ini adalah data sekunder dari laporan keuangan perusahaan yang terdaftar di S&P Capital IQ dengan total 618 observasi dengan menggunakan teknik purposive sampling pada perusahaan industri manufacturing di negara Indonesia untuk periode 2018-2020. Penelitan ini menemukan bukti bahwa kualitas audit tidak memiliki pengaruh terhadap manajemen laba, financial distress memiliki pengaruh positif terhadap manajemen laba dan ukuran perusahaan memiliki pengaruh negative terhadap manajemen laba. Penelitian ini menujukkan bahwa Covid19 sebagai variable moderasi memperkuat pengaruh negative kualitas audit terhadap manajemen laba, tetapi menemukan bukti bahwa financial distress tidak memiliki pengaruh terhadap manajemen laba dan mempengaruhi hubungan positif ukuran perusahaan terhadap manajemen laba dalam masa COVID19
SUSTAINABILITY REPORTING, AUDIT QUALITY, LIQUIDITY ON GOING CONCERN AUDIT OPINION WITH GCG AS A MODERATOR : STUDY OF THE UK Sihombing, Tanggor; Putri, Stephany Setiadi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5780

Abstract

This research delves into examining the impact of sustainability reporting, audit quality, and liquidity on going-concern audit opinions, with good corporate governance as a moderating variable. Employing logistic regression analysis using STATA 17, the study analyzed a sample of 220 infrastructure companies in the United Kingdom within period 2019 to 2023. Data samples were collected through purposive sampling from sustainability reports, financial statements, and companies’ annual reports. Findings indicate a negative relationship between sustainability reporting, audit quality, and liquidity on the issuance of going concern audit opinions. These variables do not directly influence auditors' decisions regarding going concern opinions. Moreover, good corporate governance moderates the negative relationship between liquidity and going concern audit opinions. This study contributes to a deeper understanding of the relationship between sustainability reporting, audit quality, and liquidity in the context of going-concern audit opinions, offering valuable insights for both audit practice and academic research.
THE INFLUENCE OF AUDIT TENURE, PROFITABILITY AND FINANCIAL VIABILITY ON AUDIT DELAYS WITH AUDIT QUALITY AS A MODERATOR : EVIDENCE FROM ASEAN Sihombing, Tanggor; Khairunisa, Bayana Putri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6188

Abstract

This research aims to analyze the effect of auditor tenure, profitability, and solvency on the possibility of audit delay in real estate companies’ period 2020-2023 listed on S&P Capital IQ. This research uses a sample criterion of companies that provide complete financial statement data on real estate companies in Indonesia, the Philippines, Malaysia, Thailand and Singapore. The research uses quantitative approach with regression analysis. Research showed that audit delays are negatively affected by auditor tenure and profitability. Solvency also has a negative effect on audit delay. The implication of this analysis is the importance of the level of profit in reducing the risk of audit delay which can increase efficiency in the company's financial reporting, as well as considering the length of the relationship between the company and the auditor.
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 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 Widono, Ronald Zessica Zhou