Article Per Year (5 Year)
p-Index From 2021 - 2026
5.57
P-Index
This Author published in this journals
All Journal Moneter : Jurnal Akuntansi dan Keuangan Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) 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

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
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

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

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.
PENGARUH KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER STAPLES TAHUN 2021–2023 Tanggor Sihombing; Safira Firdausa Kamila
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th 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

Penelitian ini bertujuan untuk memberikan bukti empiris dari pengujian pada pengaruh Kebijakan Dividen dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan variabel Kualitas Audit sebagai pemoderasi. Digunakan data sekunder dari 170 perusahaan sektor consumer staples atau FMCG yang tergolong pada ASEAN-5 yaitu meliputi negara Singapura, Indonesia, Malaysia, Thailand dan Filipina yang termasuk dalam S&P Capital IQ selama periode 2021–2023. Teknik pengumpulan sampel menggunakan purposive sampling method. Penelitian menggunakan metode analisis regresi linear berganda dengan alat bantu SPSS. Nilai Perusahaan diukur menggunakan Tobin’s Q, Kebijakan Dividen diukur menggunakan DPR, Ukuran Perusahaan diukur menggunakan Ln Aset, serta Kualitas Audit yang diproksikan dengan variabel dummy Big 4 dan Non big 4. Hasil penelitian menunjukkan bahwa Kebijakan Dividen berpengaruh positif namun tidak signifikan terhadap Nilai Perusahaan, sedangkan Ukuran Perusahaan berpengaruh negatif terhadap Nilai Perusahaan. Kualitas Audit terbukti tidak mampu memperkuat pengaruh Kebijakan Dividen terhadap Nilai Perusahaan. Dan Kualitas Audit terbukti tidak mampu memperkuat pengaruh Ukuran Perusahaan terhadap Nilai Perusahaan. Berdasarkan hasil penelitian, investor dan manajemen perusahaan dapat meninjau kebijakan dividen sebagai faktor yang memengaruhi nilai perusahaan.
MENYIAPKAN GENERASI EMAS: STRATEGI MEMILIH JURUSAN KULIAH DI ERA REVOLUSI INDUSTRI 5.0 Renna Magdalena; Tanggor Sihombing; Ilyona Risty; Junika Halawa
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th 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

Revolusi Industri 5.0 menghadirkan tantangan dan peluang baru bagi generasi muda, menuntut keterampilan yang tidak hanya berbasis teknologi tetapi juga analisis data, kecerdasan buatan, dan keberlanjutan bisnis. Dalam konteks ini, jurusan Akuntansi memainkan peran krusial sebagai fondasi utama dalam pengelolaan keuangan, pengambilan keputusan bisnis yang berbasis data, serta tata kelola perusahaan yang berkelanjutan. Webinar ini akan membahas bagaimana pelajar SMA dapat memilih jurusan kuliah yang tidak hanya relevan dengan perkembangan zaman tetapi juga memiliki prospek karier yang luas dan strategis. Akuntansi tidak lagi sekadar mencatat angka, tetapi menjadi pusat inovasi dalam bisnis dan keuangan digital. Dengan strategi yang tepat, generasi emas Indonesia dapat menjadi pelaku utama dalam era industri yang semakin dinamis. Keikutsertaan dalam Webinar ini menunjukkan antusiasme yang cukup tinggi, dengan jumlah peserta yang terus bertambah seiring berjalannya sesi. Evaluasi dilakukan melalui survei daring, yang menunjukkan bahwa peserta setuju bahwa Webinar ini memberikan manfaat yang signifikan untuk membantu memilih jurusan saat kuliah nanti yang tepat, sesuai minat, bakat, dan tujuan karir mereka. Lebih lanjut, hasil survei menunjukkan bahwa tujuan Webinar ini tercapai dengan baik, sebagaimana tercermin dari cukup tingginya tingkat persetujuan dalam kuesioner. Dengan demikian, Webinar ini memberikan pemahaman yang mendalam tentang tips dalam memilih jurusan yang memiiki prospek kerja dalam era saat ini.
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.
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
Analysis of Sales Forecasting to Determine the Feasibility of Production Capacity in Ready-to-Drink Industrial Companies with a Rough Cut Capacity Planning Approach Evana, Nadya; Sihombing, Tanggor
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1077

Abstract

This study analyzes the impact of inflation, public holidays, the US dollar exchange rate, and marketing costs on sales at PT XYZ, a packaged tea company that shifted from contract manufacturing to its own brand in 2021. Regression results show that public holidays and marketing costs significantly influence sales, where holidays create seasonal spikes in demand and marketing activities expand market reach. Despite increased sales, production capacity planning was inadequate, forcing reliance on overtime. Using Rough-Cut Capacity Planning (RCCP), this research evaluates capacity shortages and compares expansion strategies. Standard time measurements were applied to each production process, while demand forecasting used five methods, with Multiplicative Decomposition chosen for its lowest MAPE (3.424%). Forecasts from 2025–2027 indicate demand exceeding capacity in work centers such as filling, quality check, cooling, box arrangement, cup-to-box insertion, and taping. To address this, two strategies were compared: overtime and additional labor. Cost analysis revealed that adding labor is the more economical and sustainable option, with projected costs of IDR 23.1 billion (2025), IDR 34.8 billion (2026), and IDR 39.3 billion (2027), while generating attractive ROIs of 21.47%, 23.83%, and 23.78%. These findings highlight the importance of aligning production capacity with demand growth to ensure competitiveness and efficiency in the tea industry.
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 Gabriella Christianie Gloria Mariana Kristanti Harjanto Go George Herbert 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 Ronald Widono Safira Firdausa Kamila Salim Michelle SHANIA ARIESTIA Stevania, Stella Steven Arfin Susanto Susanto, Steven Arfin Taufiq Hidayat Tjahjono, Josephine Kurniawati Valira, Adeline Rie Widono, Ronald Zessica Zhou