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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
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

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PENGARUH INFLASI, SUKU BUNGA DAN NILAI TUKAR TERHADAP KINERJA PASAR MODAL INDONESIA Aldo Arsito; Siagian, Harlyn L.; Pangaribuan, Hisar
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

This research aims to contribute to the understanding of the relationship between inflation, interest rates, and exchange rates with the performance of the Indonesian stock market. The research design is an explanatory quantitative study with the objective of determining the influence of interest rates, inflation, and exchange rates on stock market performance. The research sample includes 132 time series data on stock market performance, interest rates, inflation, and the exchange rate of the Rupiah from 2013 to 2023. Sampling was done using a saturated sampling method, resulting in a total of 132 samples. Data analysis was conducted using multiple linear regression analysis with the Statistical Program for Social Sciences (SPSS) 20. The results indicate that inflation, interest rates, and the Rupiah exchange rate simultaneously have a significant impact on stock market performance, with a determination coefficient of 0.442, indicating that 44.2% of the variability in stock market performance can be explained by these three factors. Partially, inflation does not have a significant impact on stock market performance, interestl rates havel a significantl negative impact on stockl market performance, while thel Rupiah exchangel rate hasl a significant positive impact.
PENGARUH KINERJA KEUANGAN PERIODE SEBELUMNYA TERHADAP PROSES PERENCANAAN ANGGARAN DAN PENGENDALIAN ANGGARAN Josua Erwin Simanjuntak; Pangaribuan, Hisar; Siagian, Harlyn
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

The lack of budget utilization for financial planning and control in non-profit organizations potentially leads to poor financial performance. The aim of this research is to analyze the influence of financial performance on budget planning and control processes in non-profit organizations, with the hope of providing theoretical and practical contributions to their financial management. This study employs a quantitative approach, collecting data through surveys from 16 non-profit organizations in Indonesia, using purposive sampling method. Primary data is gathered through questionnaires exploring budget planning and control processes, with responses measured using Likert scale. Data analysis is conducted using simple regression technique to evaluate the influence of financial performance on budget planning and control processes. SPSS 22 software is utilized for data analysis. The results indicate a significant positive influence between non-profit organization's financial performance and budget planning process, as well as between financial performance and budget control. This contributes significantly to understanding budget management in non-profit organizations
PENGARUH AUDIT REPORT LAG DAN KUALITAS AUDIT TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI INDEKS KOMPAS 100 BURSA EFEK INDONESIA TAHUN 2020-2022) Sagala, Clarissa Grace S.; Malau, Harman; Siagian, Harlyn L.
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 1 (2024): JMBI UNSRAT Volume 11 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.54822

Abstract

This research aims to examine the effect of audit report lag and audit quality on auditor switching among companies listed in the Kompas 100 Index of the Indonesia Stock Exchange for the years 2020-2022. With a quantitative approach and utilizing secondary data, this research successfully gathered samples from 51 companies, representing a total of 153 data samples, from the entire population of 100 companies, through purposive sampling technique. The analytical method employed in this research is logistic regression analysis. According to the results, the Nagelkerke R Square of 0.061 indicates that audit report lag and audit quality can only explain 6.1% of the influence on auditor switching, while 93.9% is influenced by other variables outside of this study. The findings shows that neither audit report lag nor audit quality significantly affects auditor switching, both partially or simultaneously. Keywords: Audit Report Lag, Audit Quality, Auditor Switching
The influence of audit quality, company size, profitability, and inventory intensity on tax avoidance in manufacturing companies registered on the IDX in 2020-2022 Sagala, Yos Hengky Olbioctavian; Pangaribuan, Hisar; Siagian, Harlyn L.
Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i1.4952

Abstract

In the era of globalization, corporate financial management has become increasingly complex. Effective financial management, particularly in tax planning, is crucial for addressing the rapidly changing market dynamics. Taxes, as a major cost component, require a strategic and measured approach. Good tax management not only optimizes tax liabilities but also positively impacts the financial performance of the company. This research aims to analyze the influence of audit quality, company size, profitability, and inventory intensity on tax avoidance practices in manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. The research utilizes a descriptive approach with quantitative methods. Secondary data from the annual financial reports of manufacturing companies are used. Samples are selected through purposive sampling techniques. The analysis results show that approximately 13.8% of the variation in tax avoidance practices is influenced by the examined independent variables. Other factors account for the remaining 86.2%. Based on the findings, it can be concluded that audit quality, company size, profitability, and inventory intensity have an influence on tax avoidance practices. Effective tax management can help companies improve financial performance and strengthen overall tax compliance
The Effect Of Understanding Tax Digitalization, Digital Literacy On Tax Awereness Siagian, Vienzo; Hutabarat, Francis; Siagian, Harlyn
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.1078

Abstract

Taxpayer awareness involves understanding, accepting, and complying with tax regulations while demonstrating a willingness to fulfill tax obligations. This research aims to examine the impact of digital literacy on tax education among residents of West Bandung. Using the Slovin formula, 100 respondents were selected through probability sampling with a random technique. Data analysis was carried out using partial least squares and descriptive statistical methods. The findings of the study reveal that digital literacy and the digitalization of tax processes significantly and positively influence taxpayer awareness in the West Bandung area. These results highlight the importance of integrating digital tools into tax education programs, as they enhance taxpayers' knowledge and compliance with tax regulations. This research underscores how improved digital literacy can lead to a better tax compliance, providing valuable insights for policymakers. It suggests that by embracing digitalization, local communities can foster greater awareness and understanding of their tax responsibilities.
Pengaruh Efisiensi Modal Kerja Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Sub Sektor Medis 2015-2021 Johan Manurung; Harlyn Siagian; Francis Hutabarat
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9233

Abstract

Ditengah-tengah keadaan ekonomi yang tidak menentu, persuahaan perlu mencapai tingkat profitabilitas yang tinggi agar tetap bertahan ditengah persaingan antar usaha yang semakin sengit. Tujuan penelitian ini adalah untuk mengetahui pengaruh modal kerja (working capital turnover) dan likuiditas (current ratio) terhadap profitabilitas. Metode penelitian yang digunakan adalah kualitatif komparatif, menggunakan data sekunder, data diperoleh dari Bursa Efek Indonesia, dengan populasi sebanyak 11 perusahaan melaporkan laporan keuangan mulai tahun 2015 secara konsisten hingga tahun 2021 dalam Bahasa Indonesia. Purposive sample yang dikumpulkan berjumlah 60 laporan keuangan dianalisis dengan tehnik analisis regresi data panel diolah dengan SPSS 26.0. Hasil uji asumsi klasik mengidentifikasian bahwa data yang digunakan dalam penelitian adalah normal dari empat pengujian yang dilakukan. Uji hipotesis t menggambarkan bahwa WCTO tidak memiliki pengaruh terhadap RAO, sementara CR berpengaruh signifikan terahadap ROA. Hasil Uji hipotesis f menggambarkan bahwa WCTO dan CR berpengaruh secara simultan terhadap ROA. Uji Regreasi berganda mengambarkan 50,4% Tingkat keuntungan mendapatkan pengaruh dari dari perputaran modal kerja dan likuiditas. Sementara sebesar 49,6% d dipengaruhi oleh variable yang tidak diteliti atau variabel lainnya di luar persamaan regresi ini. Bagi perusahaan yang bergerak di bidang kesehatan dan alat kesehatan, perkembangan modal kerja bersifat tidak tetap dan jumlahnya tidak besar, namun likuiditasnya sangat baik dan umumnya di atas rata-rata bahkan untuk perusahaan kesehatan. Hal ini mempengaruhi tingkat profitabilitas yang dicapai sangat baik yaitu sebesar 8,9% dibandingkan dengan rata-rata industri biasanya sebesar 5-20%.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH KOTA JAKARTA) Silitonga, Jerni Febrina; Hutapea, Joan Yuliana; Siagian, Harlyn L
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13454

Abstract

Studi ini dilakukan untuk memahami juga mengetahui apakah kompetensi, independensi auditor memiliki pengaruh signifikant terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Wilayah Kota Jakarta. Penelitian ini dilakukan terhadap 7 (tujuh) KAP di Wilayah area Jakarta dengan sampel auditor sebanyak 43 orang. Cara peneliti dalam mengumpulkan data ialah menggunakan kuesioner lalu dianalisis menggunakan SMART PLS 3 dengan uji statistik deskriptif, uji outer model validitas, uji realibilitas, uji hasil analisis model struktural (inner model) dan uji hipotesa. Hasil penelitian menemukan dimana kompetensi dan independensi auditor berpengaruh signifikan terhadap kualitas audit. Berdasarkan uji statistik deskriptif ditemukan bahwa beberapa para auditor belum memiliki sertifikasi profesional, dan juga memiliki hubungan yang dapat merusak independensi auditor tersebut, dalam penelitian ini juga ditemukan bahwa para auditor juga tidak memiliki kepatuhan terhadap standar audit yang berlaku, sehingga mempengaruhi kualitas audit yang dihasilkan.
The Influence of Leadership and Organizational Culture Employee Performance at Medan Adventist Hospital Pandiangan, Gibson; Malau, Harman; Siagian, Harlyn
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.526

Abstract

The aim of this investigation was to ascertain whether leadership and organizational culture impact employee performance at Medan Adventist Hospital. This study adopts a quantitative research design, aimed at discerning and demonstrating the influence of one variable on others. The study encompasses the entire workforce of Medan Adventist Hospital, totaling 372 individuals. Employing the Solovin-based sampling technique, a total of seventy-nine employees will be selected for interviews, ensuring proportional representation across sections. The research employs descriptive data analysis techniques alongside multiple regression analysis, incorporating T-tests (partial tests), F-tests (simultaneous tests), and determination coefficient tests (R2). The analysis tool utilized in this study is the multiple linear regression model. The findings of this research validate that individual leadership significantly impacts the performance of Medan Adventist Hospital employees, while individual organizational culture similarly exerts a notable influence. Simultaneous testing demonstrates that both leadership and organizational culture collectively affect the performance of employees at Medan Adventist Hospital.
PENGARUH UKURAN KAP, FINANCIAL DISTRESS, DAN AUDITOR SWITCHING TERHADAP AUDIT REPORT LAG Arthur Jehezkiel; Siagian, Harlyn L.
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 3 No. 4 (2022): April
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v3i4.1078

Abstract

An auditor has an important role in a company, and an auditor also wants to have a good reputation in the eyes of his clients. One factors which can damage the reputation of an auditor is audit report lag, which is the time the audit work is completed until the time the audit report is issued. A long audit report lag can cause an auditor's reputation to be bad. Companies that have go public must also consider the length of the audit report lag time because it can affect the company's image in the public eye. Therefore, it is necessary to research the factors that affect the audit report lag. The population taken in this study is from the textile & garment and automotive & component sub-sector companies listed on the IDX in the 2017-2020 period. From this study’s results, it can be shown that financial distress affects audit report lag positively and significantly, while the variable size of KAP and auditor switching does not affect audit report lag.
Pengaruh Kuliah Online dan Motivasi terhadap Prestasi Belajar Mahasiswa Pascasarjana UNAI Priadi Sianturi; Harlyn Siagian; P.E Sudjiman
Journal of Education and Instruction (JOEAI) Vol. 7 No. 1 (2024): JOEAI (Journal of Education and Instruction)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/joeai.v7i1.8749

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa dampak kuliah online dan motivasi terhadap prestasi belajar mahasiswa pascasarjana Universitas Advent Indonesia (UNAI). Metode yang digunakan adalah deskriptif kuantitatif. Data dikumpulkan dengan metode daftar pertanyaan atau kuesioner dengan menggunakan skala likert. Teknis analisa adalah menggunakan regresi linier dengan uji t uji F, Uji Koefisien Determinasi serta linier berganda yang digunakan untuk menguji hipotesis yang menggunakan SPSS. Hasil penelitian didapat bahwa prestasi belajar mahasiswa pascasarjana UNAI dapat dipengaruhi secara positif dari variabel pembelajaran kuliah secara online dan motivasi. Kata Kunci: kuliah online, motivasi & prestasi belajar
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