Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

8.956

P-Index

This Author published in this journals

All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH JEA17: Jurnal Ekonomi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business Distribusi Journal of Education and Instruction (JOEAI) JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jurnal Mantik JURNAL EKSBIS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Bisnis Dan Kajian Strategi Manajemen Revitalisasi : Jurnal Ilmu Manajemen Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Journal of Telenursing (JOTING) Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) International Journal of Business, Law, and Education Edunomia : Jurnal Ilmiah Pendidikan Ekonomi INOVATIF: Jurnal Penelitian Pendidikan, Agama, dan Kebudayaan Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Journal Transformation of Mandalika Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) E-Jurnal Akuntansi TSM Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Moneter : Jurnal Keuangan dan Perbankan Jurnal Ekonomis Jurnal Multidisiplin Sahombu Klabat Accounting Review Jurnal Akademi Akuntansi Indonesia Padang Jurnal Penelitian Akuntansi

Harlyn L. Siagian

Universitas Advent Indonesia

Author-ID : 2576267

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Social Sciences Other

Published : 71 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL INTERVENING PADA EMPAT KANTOR AKUNTAN PUBLIK DI KOTA JAKARTA Crismon Tiodom Sitohang; Harlyn L. Siagian
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 2 No. 2 (2019): JTIMB|Nov 2019
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.009 KB)

This research was conducted to determine the effect of independence on audit qualitywith professional ethics as an intervening variable. Primary data is a questionnaire distributedto 60 respondents, namely auditors who are in four public accounting firms in the Jakarta area.The sample method used in this study is random sampling and analysis is done by descriptiveanalysis and path analysis used to analyze hypotheses, and also correlation coefficients. Theresults in this study indicate that independence, professional ethics and audit quality have beencarried out well. Independence has a significant effect on audit quality, so does professionalethics have a significant effect on audit quality and independence has a significant effect onprofessional ethics. Furthermore, based on the path coefficient it is shown that independencehas a strong relationship with audit quality when professional ethics have a strong relationshipwith audit quality. Independence has a significant influence on audit quality with professionalethics as an intervening variable. This is because the t-value is greater than the t-table value,which is 12.033> 1.671, with a mediation coefficient of 0.300255. It can be concluded thatprofessional ethics as a moderating variable has significantly affected audit quality.

PENGARUH OPERATING LEVERAGE DAN FINANCIAL LEVERAGE PADA EPS MELALUI NET INCOME Harlyn Lindon Siagian; Samuel Steve; Sarah Marchia Tabita
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 3 No. 1 (2020): JTIMB|Mei 2020
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.813 KB)

The objects of the research to determine whether operating leverage and financial leverage affect earnings per share with net income as a moderator. Descrptive methods was used in this research. Quantitative data was used in the form of financial statements from the website of Indonesia Stock Exchange in 2014-2018. The population in this research was companies listed on the Indonesia Stock Exchange (IDX). The sample of this research were the oil and gas subsector companies, and the metal and mineral subsector listed on the Indonesia Stock Exchange (BEI) in 2014-2018 as many as 17 companies with 85 samples. Partially financial leverage has an effect on earnings per share. Operating leverage through net income has no significant effect on earnings per share and financial leverage has a significant effect on earnings per share with net income as an intermediary.

PENGARUH TAX AVOIDANCE DAN LIKUIDITAS TERHADAP UKURAN PERUSAHAAN PADA SUB SEKTOR PERDAGANGAN YANG TERDAFTER DI BEI Romian Marpaung; Harlyn L. Siagian
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 3 No. 2 (2020): JTIMB|Nov 2020
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Dengan adanya penelitian ini bermanfaat untuk menguji pengaruh penghindaran pajak dan likuiditas terhadap ukuran perusahaan. Ukuran perusahaan merupakan indikator kinerja keuangan pada perusahaan. Data dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia pada sub sektor perdagangan pada tahun 2017-2019. Penelitian ini menggunakan metode kuantitatif. Variabel penelitian yaitu tax avoidance (X1), likuiditas (X2) dan stuktur modal (Y). Metode analisa data yang penulis gunakan yaitu analisa asumsi klasik. Hasil uji dari penelitian ini membuktikan bahwa penghindaran pajak dan ukuran perusahaan memiliki pengaruh signifikan, likuiditas dan ukuran perusahaan memiliki pengaruh signifikan.

PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN YANG TERLISTING DI BEI PERIODE 2017-2019 Pryanti Silaban; Harlyn L. Siagian
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 3 No. 2 (2020): JTIMB|Nov 2020
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Dengan adanya penelitian ini bermaksut akan menganalis dan memeriksa pengaruh penghindaran pajak kepada struktur modal dengan variabel mediasi profitabilitas pada perusahaan sub sektor pertambangan pada Bursa Efek Indonesia pada tahun 2017-2019.Nilai perusahaan merupakan aspek kinerja keuangan pada perusahaan. Pengamatan ini memaikai metode kuantitatif. Data penelitian berupa data sekunder yang diambil dari laporan keuangan tahunan dari 7 Perusahaan Sub Sektor pertambangan. Variabel penelitian yaitu penghindaran pajak (X1), profitabilitas (X2) dan nilai perusahaan (Y). Metode analisa data yang di gunakan yaitu analisis jalur.Dengan ini adanya hasil uji yang membuktikan bahwa penghindaran pajak dan nilai perusahaan mempunyai pengaruh signifikan,profitabilitas dan nilai perusahaan memiliki pengaruh signifikan.

PENGARUH NET PROFIT MARGIN DAN RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR FARMASI 2017-2019 Harlyn L. Siagian; Teddy M. Siburian
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 1 (2021): JTIMB|Mei 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.289 KB)

The stock price movement indicates that the company's performance is increasing. Stock prices that are stable and tend to increase will attract investors to join in owning these shares. This study was conducted to determine the effect of net profit margin and return on assets on stock prices in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2017-2019. The population in this study is the financial statements of ten pharmaceutical companies and the sample for this study is financial reports for the years 2017-2019. The sampling method was purposive sampling with criteria or conditions, in order to obtain a total sample of 21 from seven companies that met the criteria. The results showed that the net profit margin and return on assets had an effect on stock prices both partially and simultaneously, where F count> F table.

PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN KONTRUKSI DI BEI TAHUN 2018-2019 Rani Sihotang; Harlyn L. Siagian
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 1 (2021): JTIMB|Mei 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.824 KB)

The main companies goal is to increase the companies value. The companies value and the way companies do increase firm value is by maximizing the company’s capital structure. This study airms to analyze the tax avoidance effect and profitability on the capital structure of construction companies on the Indonesia stock exchange in 2018-2019. In this study, the part of financial performance is the capital structure. The method used in this research is a quantitative method and data processing using the SPSS technique.This research taking data from the annual financial reports of 11 construction companies and the variables in this study are Tax Avoidance (X1), Profitability (X2), and Capital Structure (Y). The method used in analyzing the data is the classical assumption test. Based on this research, there are test results that prove that tax avoidance and capital structure have a significant effect, profitability and capital structure have a significant effect.

LOCUST OF CONTROL, KEAHLIAN AUDITOR DAN KINERJA AUDITOR Harlyn Lindon Siagian; Doli Silaban
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 2 (2021): JTIMB|Okt 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.589 KB)

Auditors who work objectively and follow the code of ethics in the assignment of auditing financial statements will produce good performance by providing a fair opinion in accordance with accounting principles. This study, was to determine the effect of Locust of Control and Auditor Expertise on Auditor Performance. The sample for this study was auditors who work in public accounting firms spread across Jakarta and the number of samples is 41 auditors. The author uses a valid and reliable questionnaire as a research instrument which was distributed to auditors as respondents in this study via google form. The results of the study are that there was a significant influence between Locust of Control and Auditor Expertise on Auditor Performance, either partially or simultaneously.

PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB PP) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA 3 DAERAH Martha Agustina Matanari; Harlyn L. Siagian
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 1 (2022): JTIMB|Juni 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.78 KB)

Abstract : The author aims to see how the influence of PBB PP, BPHTB on PAD. The data used in this study is secondary data taken from information on financial realization reports from 3 regions, namely Medan City, Binjai, Pematangsiantar for the 2017-2021 period. The data processing technique used is the Classical Assumption Test, T test, F test and the coefficient of determination (R2) using the SPSS version 26 application. The data used in this study passed and met the requirements of the Classic Assumption Test. Based on the results of descriptive statistics from the three regions studied, the city of Medan has the maximum value in the PBB PP, BPHTB and PAD variables. With the T test, it was found that PBB PP had a positive and significant effect, seen from the PBB PP variable having a significance value of 0.000 or <0.05, which means that there was an influence on the acceptance of PBB PP (X1) there was pad (Y). And when viewed from Tcount 8.373 it is greater than Ttable 2.17881 which means that pbb pp (X1) indicates an influence on pad (Y). And also the BPHTB variable has a significance value of 0.000 or not greater than 0.05, which means that there is an effect of BPHTB acceptance (X2) on the pad (Y). And when viewed from the Tcount value of 5.950, it is greater than Ttable 2.17881 which means that there is an effect of BPHTB acceptance (X2) on the pad (Y). Simultaneously it was found that the significance value of 0.000 or < 005 means that the variables pbb pp (X1) and bphtb (X2) simultaneously have a significant effect on the pad variable (Y). And Fcount is 1301.732 or > Ftable 3.89, meaning that the variable pbb pp (X1) and bphtb (X2) simultaneously affect the variable pad (Y).

PENGARUH AUDIT EKTSTERNAL DAN AUDIT FEE TERHADAP AUDIT FRAUD Russel Hizkia; Harlyn L. Siagian
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol 3 No 1 (2022): November
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v3i1.2883

kadang dalam aporan keuangan terjadi salah pencatatan ( human error ) dan kecurangan. Kecurangan sendiri datang dari oknum yang tidak bertanggung jawab. Dalam penelitian ini memiliki tujuan untuk memberikan keyakinan yang akan melaporkan laporan keuangan sehingga kejadian baik ( penipuan ). Sampel yang diperoleh dari dua perusahaan, yaitu PT. Melchor Indonesia dan PT. Sistem Paket Indonesia . Metode pengumpulan data yang digunakan adalah angket atau kuesioner. Sedangangkan metode dalam pengolahan data atau analisis data menggunakan convenience sampling.hasil Berdasarkan yang didapat bahwa nilai dari audit fee dan audit eksternal mempengaruhi nilai audit fraud.

PENGARUH PENJUALAN, BIAYA OPERASIONAL DAN BIAYA KEUANGAN TERHADAP LABA BERSIH PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2019-2021 Alfiano Marcellino Sibuea; Harlyn siagian
JOURNAL SCIENTIFIC OF MANDALIKA (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 3 No. 11 (2022): November
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/JSM

Pada penelitian ini dilakukan sebagai pengujian antara pengaruh penjualan, biaya operasional, biaya keuangan terhadap laba bersih perusahaan dengan sub-sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia pada periode 2019-2021. Populasi pada penelitian ini berjumlah 20 perusahaan dengan periode 3 tahun sehingga sampel nya sebanyak 60 data. Penelitian menggunakan spss 26 sebagai alat uji statistik. Hasil pada penelitian menunjukkan bahwa penjualan berpengaruh positif terhadap laba bersih perusahaan, sementara biaya operasional dan biaya keuangan tidak berpengaruh signifikan terhadap laba bersih. Tetapi secara simultan penjualan, biaya operasional dan biaya keuangan terhadap laba bersih memiliki hubungan signifikan positif

Co-Authors Adelia Claryssa Adriella Resmita Sunny Pardosi Alden Rajagukguk Alden Rajagukguk Aldo Arsito Alfiano Marcellino Sibuea Allan B Pasaribu Arina Adelany Artauli Angel Situmeang Arthur Jehezkiel B Rachmat, Yosua C Rantung, Melinda Chatherine Marpaung Crismon Tiodom Sitohang Daniel Dara Suzana Debora Apriliyani Bakara Dirjon Sitohang Dirjon Sitohang Doli Silaban Dolly Parlindungan Pardosi Dwi Pardosi Elny Sinaga Fitri Natalia Lumban Gaol Fitry, Remember Francis Hutabarat Gevin raymond sihombing Happy Bernada Simatupang Hariati Karo Harman Malau Herold Moody Manalu Irwin Gunawan Sahala Subiyanto James Benjamin Soeindoen Joan Yuliana Hutapea Jocelyn Rajagukguk Jocelyn Rajagukguk Johan Manurung Josua Erwin Simanjuntak Judith Tagal Gallena Sinaga Junita Manurung Leo Hutagalung Lewis, Isac Manalu, Herold Marlinda Siahaan Marpaung, Samuel Ariaputradana Martha Agustina Matanari Memey Memey Michelle Sabatamia Nilam Sari Simbolon Olivia Fransisca Moniaga P.E Sudjiman Pandiangan, Gibson Pangaribuan, Bonar Alberto Pangaribuan, Hisar Priadi Sianturi Pryanti Silaban Pungu Simaremare P’briel Stevant Adi Saragih Rajagukguk, Alden Rajagukguk, Jocelyn Rani Sihotang Reynaldo Simamora Romian Marpaung Ronny Buha Sihotang Rorimpandey, Joel Rumiris Rumiris Russel Hizkia Sagala, Clarissa Grace S. Sagala, Yos Hengky Olbioctavian Samuel Steve Sarah Marchia Tabita Siagian, Vienzo Siburian, Teddy Megido Sijabat, Destri Syeba Stevani Silitonga, Jerni Febrina Simbolon, Surya Hasan Sisobadodo Zendrato Situmeang, Artauli Angel Steavyane Deasy Simalango Stephanie Bethania Pearly Simbolon Tambunan, Tanjung Tanjung Tambunan Teddy M. Siburian Teddy Megido Siburian Tetty H Sitorus Tua Hasudungan Pardosi, Douglas Valentine Siagian Yetshi Otchika Simbolon Yosafat Arya Permata

Title

Found 71 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 71 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 71 Documents
Search