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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) Jurnal Karya untuk Masyarakat (JKuM)
Sihombing, Tanggor
Universitas Pelita Harapan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH STRUKTUR DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Tanggor Sihombing; Annisa Larasati
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study examines the influence of the board of commissioners, audit committee, and audit quality on financial statement integrity, and further examines whether audit quality moderates these relationships. The research focuses on 45 capital goods sector companies listed on the Indonesia Stock Exchange during the 2020– 2024 period, resulting in 225 firm-year observations selected through purposive sampling. Multiple linear regression analysis was conducted using SPSS version 31 to test the proposed hypotheses. The findings reveal that both independent commissioners and audit committees exert a significant positive effect on financial statement integrity, indicating that stronger internal governance is associated with higher reporting reliability. In contrast, audit quality does not significantly affect financial statement integrity when examined directly. However, audit quality is found to strengthen the relationship between independent commissioners and financial statement integrity, although it does not enhance the influence of audit committees. These results highlight that financial statement integrity is shaped not only by external audit quality but also by the effectiveness of internal oversight mechanisms. The study emphasizes the importance of improving the competence, independence, and governance roles of both the board of commissioners and the audit committee in supporting high-quality financial reporting.
SUSTAINABILITY REPORTING, AUDIT QUALITY, LIQUIDITY ON GOING CONCERN AUDIT OPINION WITH GCG AS A MODERATOR : STUDY OF THE UK Tanggor Sihombing; Stephany Setiadi Putri
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 Tanggor Sihombing; Bayana Putri Khairunisa
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
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 Gender Diversity And The Effectiveness Of Audit Committees On Audit Report Lag: Empirical Evidence From Manufacturing Companies In Indonesia Tanggor Sihombing; Taufiq Hidayat
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study tests the hypothesis regarding the influence of four variables on audit report lag (ARL) as the dependent variable. The four independent variables are gender diversity, the expertise of the audit committee chair, the number of audit committee members, and the frequency of audit committee meetings. The researcher employed purposive sampling to select the study population. The observed population consists of publicly listed manufacturing companies. After the sampling process, the final sample comprised 465 data points representing three fiscal years from 2021 to 2023. Audit report lag is calculated as the number of days from the beginning of the fiscal year to the date of the audit report. The results show that gender diversity and the number of audit committee members, particularly in Indonesian companies, do not affect audit report lag. Meanwhile, the frequency of audit committee meetings and the expertise of the audit committee chair—measured by accounting or auditing background—can reduce the audit report lag.
Analysis of Sales Forecasting to Determine the Feasibility of Production Capacity in Ready-to-Drink Industrial Companies with a Rough Cut Capacity Planning Approach Nadya Evana; Tanggor Sihombing
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.
Co-Authors Aldanny, Shahnaz Nabiilah Zalfaa Androjuniko Androjuniko Annisa Larasati Apriani Simatupang Avienna Nurul Izzah Azzahra, Vega Yulia Basrin Harsono Sigalingging Bayana Putri Khairunisa Cahyadi, Celine Celiana Celine Celiana Cahyadi Chan Ka Hing Charlie Chen Christianie, Gabriella Devia Pratiwi Dosma Sihombing 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 Kumala, Stella Dwi Moses L. P. Hutabarat Nadya Evana Natasya Florencia Nugroho, Febry Aditya Olivia Swasti Radityo Fajar Arianto Renna Magdalena Risty, Illyona Ronald Widono Safira Firdausa Kamila Salim Michelle SHANIA ARIESTIA Stephany Setiadi Putri Stevania, Stella Steven Arfin Susanto Susanto, David Welson Susanto, Steven Arfin Taufiq Hidayat Taufiq Hidayat Tjahjono, Josephine Kurniawati Valira, Adeline Rie Widono, Ronald Zessica Zhou