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Sihombing, Tanggor
Universitas Pelita Harapan
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The Effect of Financial Distress, Auditor Switching, Audit Committee and Covid-19 Pandemic on Audit Delay Sihombing, Tanggor; Aldanny, Shahnaz Nabiilah Zalfaa
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Financial reports are a source of information that can be used for decision-making, so it is necessary to carry out an audit process to assess the fairness or feasibility of presenting the financial statements prepared by the company. This study aims to prove the factors that influence audit delay. The factors tested in this study were financial distress, auditor switching, audit committees, and the COVID-19 pandemic on audit delay. This research was conducted on real estate companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The number of samples in this study was 58 companies using a purposive sampling technique. Data analysis was carried out with classical assumptions and hypothesis testing using the multiple linear regression method with STATA version 17. Based on the results of the analysis it is known that audit delay is not affected by financial distress, auditor switching, and audit committee while audit delay is positively affected by the COVID-19 pandemic.
MENDETEKSI LAPORAN KEUANGAN DENGAN HUKUM BENFORD (STUDI KASUS) Sihombing, Tanggor; Valira, Adeline Rie
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Tujuan dari studi ini ialah menjalani analisis bersama menggunakan pendekatan hukum benford dalam mendeteksi potensi manipulasi pada laporan keuangan perseroan industri finansial serta perbankan yang tercantum di Bursa Efek Indonesia tahun 2013 – 2022. Penelitian dijalankan pada data total aset, total liabilitas, serta total laba bersih dari 63 perusahaan, dengan menggunakan pendekatan kualitatif fungsionalis. Hasil pengujian menggunakan first digit test, second digit test, first-two-digit test menunjukkan bahwa analisis hukum benford dapat mendeteksi kecurangan laporan keuangan.
EDUCATION AND SOCIALIZATION OF PSAK 72 AND ITS AUDIT PROCEDURE IMPLICATIONS THROUGH FREE NATIONAL WEBINAR Magdalena, Renna; Sihombing, Tanggor; Karyawati, Golrida; Risty, Illyona; Herbert, Go George; Tjahjono, Josephine Kurniawati
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Auditing is essential in ensuring the appropriateness of financial reports, the accuracy of company operations, and compliance with applicable regulations. One of the regulations governing audit procedures is PSAK 72, which establishes the essential steps in recognizing revenue from contracts with customers. Even though it has been published since 2017, implementation of PSAK 72 is mandatory starting in 2020. To help understand the implications and application of PSAK 72, a webinar entitled "PSAK 72 and the Implications of Audit Procedures" was held by the PKM Team. This Webinar will present expert speakers in this field to provide an in-depth understanding of audit procedures related to PSAK 72.This Webinar aims to help accounting professionals and auditors develop their knowledge and skills in facing fast and dynamic changes in the business environment. In this way, risks related to compliance can be reduced, and audit quality can be improved, thereby increasing stakeholder confidence in the reported financial information.Participation in the Webinar reflected high enthusiasm, with the number of participants increasing as the session progressed. The evaluation was conducted through an online survey, which showed that participants agreed that this Webinar provided significant benefits for their future. Furthermore, the survey results show that the objectives of this Webinar were well achieved, as reflected by the high level of agreement in the questionnaire. Thus, this Webinar provides an in-depth understanding of PSAK 72 and its audit procedures and meets participants' needs to increase professionalism and quality in accounting and audit practices amidst continuously developing business dynamics.
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.
Mendeteksi Laporan Keuangan Dengan Hukum Benford (Studi Kasus) Sihombing, Tanggor; Valira, Adeline Rie
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 2 (2024): Oktober 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i2.22621

Abstract

Tujuan dari studi ini ialah menjalani analisis bersama menggunakan pendekatan hukum benford dalam mendeteksi potensi manipulasi pada laporan keuangan perseroan industri finansial serta perbankan yang tercantum di Bursa Efek Indonesia tahun 2013 – 2022. Penelitian dijalankan pada data total aset, total liabilitas, serta total laba bersih dari 63 perusahaan, dengan menggunakan pendekatan kualitatif fungsionalis. Hasil pengujian menggunakan first digit test, second digit test, first-two-digit test menunjukkan bahwa analisis hukum benford dapat mendeteksi kecurangan laporan keuangan.
The Influence of Financial Distress and Profitability on Audit Report Lag in Consumer Cylicals Sector Company Listed on the Indonesia Stock Exchange in 2020-2022 Sihombing, Tanggor; Azzahra, Vega Yulia
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to examining the effect of Financial Distress and Profitability on Audit Report Lag in companies operating in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange and S&P Capital IQ platform. The independent variables used in this study are Financial Distress and Profitability. The dependent variable in this study is Audit Report Lag. The sample collected and used in this study is secondary data from the financial statements of Consumer Cyclicals companies available on the official website of the IDX from 2020–2022. The technique for collecting samples was using the purposive sampling method and analyzed using the multiple regression method with a total sample of 276 data using STATA software. The results of this study indicate that Financial Distress has a positive effect on Audit Report Lag and Profitability has no effect on Audit Report Lag in Consumer Cyclicals companies listed on the IDX during 2020–2022.
Webinar Education for High School Students: What Major to Choose for University Renna Magdalena; Tanggor Sihombing; Ilyona Risty; Go George Herbert; Josephine Kurniawati Tjahjono; Gloria Mariana Kristanti Harjanto
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Lecturers of the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. This activity is worth doing because many high school students need help understanding what they will face in college. One of the main challenges prospective students face is choosing the right major according to their interests, talents, and career goals. These decisions will have a long-lasting impact on a person's personal and professional development. This service activity is expected to provide prospective students with knowledge and understanding about the majors needed in the current era. The goal is to provide an understanding of what the students need as prospective students to step into the world of lectures with suitable and appropriate majors.
THE EFFECT OF THE FRAUD TRIANGLE IN FINANCIAL STATEMENT DETECTION OF FRAUD ON TRANSPORTATION COMPANIES Sihombing, Tanggor; Nugroho, Febry Aditya
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This research was done to analyze the role of the fraud triangle theory in detecting the occurrence of financial statement fraud of transportation companies listed on S&P Capital IQ and Bursa Efek Indonesia from 2018 through 2020 from 2018 through 2020. The variables tested in this research are financial stability pressure, excessive pressure, personal financial need, financial target, ineffective control, and rationalization. This research uses 162 data from 54 transportation companies on S&P Capital IQ and Bursa Efek Indonesia. The test was done using Stata version 16. It showsed that financial stability pressure, personal financial need, financial target, and independent rationalization variables positively affect the occurrence of financial statement fraud. In contrast, excessive pressure and ineffective control of independent variables hurt the occurrence of financial statement fraud.
The Effect of Financial Distress, Auditor Switching, Audit Committee and Covid-19 Pandemic on Audit Delay Sihombing, Tanggor; Aldanny, Shahnaz Nabiilah Zalfaa
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

Abstract

Financial reports are a source of information that can be used for decision-making, so it is necessary to carry out an audit process to assess the fairness or feasibility of presenting the financial statements prepared by the company. This study aims to prove the factors that influence audit delay. The factors tested in this study were financial distress, auditor switching, audit committees, and the COVID-19 pandemic on audit delay. This research was conducted on real estate companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The number of samples in this study was 58 companies using a purposive sampling technique. Data analysis was carried out with classical assumptions and hypothesis testing using the multiple linear regression method with STATA version 17. Based on the results of the analysis it is known that audit delay is not affected by financial distress, auditor switching, and audit committee while audit delay is positively affected by the COVID-19 pandemic.
EDUCATION AND SOCIALIZATION OF PSAK 72 AND ITS AUDIT PROCEDURE IMPLICATIONS THROUGH FREE NATIONAL WEBINAR Magdalena, Renna; Sihombing, Tanggor; Karyawati, Golrida; Risty, Illyona; Herbert, Go George; Tjahjono, Josephine Kurniawati
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Auditing is essential in ensuring the appropriateness of financial reports, the accuracy of company operations, and compliance with applicable regulations. One of the regulations governing audit procedures is PSAK 72, which establishes the essential steps in recognizing revenue from contracts with customers. Even though it has been published since 2017, implementation of PSAK 72 is mandatory starting in 2020. To help understand the implications and application of PSAK 72, a webinar entitled "PSAK 72 and the Implications of Audit Procedures" was held by the PKM Team. This Webinar will present expert speakers in this field to provide an in-depth understanding of audit procedures related to PSAK 72.This Webinar aims to help accounting professionals and auditors develop their knowledge and skills in facing fast and dynamic changes in the business environment. In this way, risks related to compliance can be reduced, and audit quality can be improved, thereby increasing stakeholder confidence in the reported financial information.Participation in the Webinar reflected high enthusiasm, with the number of participants increasing as the session progressed. The evaluation was conducted through an online survey, which showed that participants agreed that this Webinar provided significant benefits for their future. Furthermore, the survey results show that the objectives of this Webinar were well achieved, as reflected by the high level of agreement in the questionnaire. Thus, this Webinar provides an in-depth understanding of PSAK 72 and its audit procedures and meets participants' needs to increase professionalism and quality in accounting and audit practices amidst continuously developing business dynamics.
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