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All Journal 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) Alignment: Journal of Administration and Educational Management Jurnal Mantik Akuntansi : Jurnal Akuntansi Integratif JIAI (Jurnal Ilmiah Akuntansi Indonesia) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Business, Law, and Education Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Journal Transformation of Mandalika Jurnal Riset Akuntansi dan Auditing Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomis Jurnal Penelitian Pendidikan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Ulil Albab PESHUM
Harman Malau
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Pengaruh Kepemilikan Institusional, Ukuran Dan Umur Perusahaan Terhadap Praktik Perataan Laba (Studi Kasus Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019) Christina Burhan, Melissa; Malau, Harman
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.440

Abstract

Abstract The study aims to examine the effect partially and simultaneously between Institutional Ownership, Firm Size, Age, on Income Smoothing. The research was conducted use quantitative methods. The population in this study is 20 of state-owned companies listed on the IDX during period 2017 to 2019 (3 years). In order to obtain 60 as research sample. The data collected were analyzed and processed with the formula in Microsoft Excel and then using software SPSS 22. The data analysis technique is descriptive, significance test (F test), multiple linear regression, determination coefficient. Testing the classic assumption have 4 stages, that is autocorrelation test, multicollinearity test, normality test, and heteroscedasticity test. The results showed that: (1) There are significant influence between Institutional Ownership and Firm Size to Income Smoothing. (2) No significant effect between Firm Age to Income Smoothing. (3) Simultaneously a significant between Institutional Ownership, Firm Size and Firm Age on Income Smoothing.  
The Effect of Profitability and Liquidity on Financial Distress in The Sub Sector Property Listed on The Exchange Stok Indonesia (IDX) in 2018 Bill Schara Marbun; Harman Malau
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 1 (2022): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i1.1816

Abstract

The goal of this research is to learn more about profitability, liquidity, and financial distress, as well as how they affect profitability and liquidity in the face of financial distress. For the 2018 period, this study was conducted in sub-sector property companies listed on the Indonesian stock exchange, and the sample selection process used purposive sampling to get a total of 50 samples. This study mixes a descriptive approach with a quantitative approach. A ratio scale is used to measure the dependent and independent variables. A ratio scale is used to measure the dependent and independent variables. Logistic regression is a statistical data analysis method that uses descriptive statistics, classification results, Hosmer Test and Lemeshow's Goodness of Fit, Nagelkerke R Test, Parameter Significance Test Individual, and Simultaneous significance test. Profitability has a significant influence on financial distress of 0.018, liquidity has a significant effect on financial distress of 0.005, and there is also a significant effect on profitability and liquidity on financial distress with a significance value of 0.000, according to the study's findings.
3P (Participants, Process and Physical Evidence): Penilaian Konsep, Penerapan, dan Dampaknya Terhadap Tujuan Organisasi Bisnis-Jawa Barat Harman Malau
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 3 (2020): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i3.1026

Abstract

This study aims to investigate the practical application of the 3P variable marketing strategy on business organizations, examine the impact of the 3P variable and identify the order of strength of its impact on the objectives of the business organization. This research uses a leading manufacturing company registered in Bandung-Indonesia. There are 95% of 105 respondents as online primary data distributed through structured questionnaires to the marketing department. Data analysis is performed through valid rates, mean analysis, linear regression and hypothesis testing. The results showed that the variable marketing mix concept applied in the practice of business organizations. The 3P variable is a variable that plays an important role in achieving the goals of business organizations. The correlation of each participant, process and physical evidence is strong and positive, both partially and simultaneously to the goals of the organization. Furthermore, the achievement of organizational goals can be predicted using linear regression. The participant, process and physical evidence variables significantly influence the achievement of organizational goals.
Pengaruh Profitabilitas dan Komite Audit terhadap Audit Report Lag pada Perusahaan Sub Sektor Property dan Real Estate (2017-2018) Samuel Parlindungan Silalahi; Harman Malau
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.041 KB) | DOI: 10.33087/jiubj.v20i2.918

Abstract

This study aims to determine the effect of profitability and audit committee on audit report lag of companies listed on the Indonesia Stock Exchange in the property and real estate sub sector in 2017-2018. This study uses descriptive methods in finding relationships between variables that provide a detailed description of a phenomenon by conducting linear regression analysis. The method of collecting data uses a passive participatory observation method where the researcher observes but is not directly involved in the activity. Through this method has been carried out by studying, classifying, and analyzing secondary data in the form of independent auditor's reports, financial reports and other information related to the scope of this research. Audit report lag, which is the time difference that occurs when the end of the fiscal year with the date of issue in the audit report. This variable is the dependent variable that is measured by the interval of the number of days between the date of the financial statements until the date the auditor's report is signed. The variables that affect are profitability and the audit committee. Profitability will be measured using the ratio of Return on Assets (ROA). The audit committee will be deducted by dividing the total members of the audit committee by the total members of the board of commissioners. The results of this study are profitability and audit committee does not significantly affect audit report lag by having a positive relationship. Audit report lag will increase due to the company's high profitability and the greater proportion of audit committees, resulting in a longer audit process.
Pengaruh Kepemilikan Institusional, Ukuran Dan Umur Perusahaan Terhadap Praktik Perataan Laba (Studi Kasus Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019) Melissa Christina Burhan; Harman Malau
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.440

Abstract

Abstract The study aims to examine the effect partially and simultaneously between Institutional Ownership, Firm Size, Age, on Income Smoothing. The research was conducted use quantitative methods. The population in this study is 20 of state-owned companies listed on the IDX during period 2017 to 2019 (3 years). In order to obtain 60 as research sample. The data collected were analyzed and processed with the formula in Microsoft Excel and then using software SPSS 22. The data analysis technique is descriptive, significance test (F test), multiple linear regression, determination coefficient. Testing the classic assumption have 4 stages, that is autocorrelation test, multicollinearity test, normality test, and heteroscedasticity test. The results showed that: (1) There are significant influence between Institutional Ownership and Firm Size to Income Smoothing. (2) No significant effect between Firm Age to Income Smoothing. (3) Simultaneously a significant between Institutional Ownership, Firm Size and Firm Age on Income Smoothing.  
PENGARUH PENGHINDARAN PAJAK TERHADAP STUKTUR MODAL MELALUI VARIABEL MEDIASI PROFITABILITAS Romian Marpaung; Harman Malau
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3854

Abstract

Melalui penelitian ini bermanfaat untuk menganalis dan menguji pengaruhpenghindaran pajak kepada struktur modal dengan variabel mediasi profitabilitas pada badan sub sektor makanan dan minuman pada Bursa Efek Indonesia pada tahun 2015 2019.Penelitian ini menggunakan metode kuantitatif. Data penelitian berupa datasekunder yang diambil dari laporan keuangan tahunan dari 15 Perusahaan Sub Sektormakanan dan minuman. Variabel penelitian yaitu tax avoidance (X1), profitabilitas (X2) dan stuktur modal (Y). Metode analisa data yang di gunakan yaitu analisis jalur.Hasil uji membuktikan bahwa Tax Avoidance dan Struktur Modal tidak memilikipengaruh signifikan, Profitabilitas serta Struktur Modal memiliki pengaruh signifikan ,dan Tax Avoidance pada Struktur Modal dan profitabilitas sebagai variabel mediasi.
ANALISIS PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR FARMASI YANG SUDAH TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Boman Lingga; Harman Malau
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i1.5060

Abstract

Each company has a goal to enrich or increase profits as well as companies engaged in the food and beverage subsector which has a fairly broad industrial base in the country. In carrying out its operational activities the company in this sub-sector also deserves to think about aspects that enable the company to get support from various parties both in material such as investors, or non-material such as the creditor and local government trust. One important factor that must be examined is profitability. This study aims to determine how the effect of liquidity and solvency variables on profitability both partially and simultaneously. research will use descriptive methods. Data sources from research are secondary data obtained from the company's financial statements and annual reports. Secondary data is data obtained from other parties in the form of financial statements from companies, not collected directly by researchers. Then this study also uses purposive sampling to determine the sample that will be used in research. And will be accompanied by several hypothesis tests and data that will be processed to provide conclusions from the research that researchers do. After processing the data with several data analysis and test methods, it was found that liquidity has no influence on profitability; solvency has influence on profitability; and simultaneously liquidity and solvency have an influence on profitability
The Effect of Profitability and Leverage on Firm Value (Basic industry and chemical sub-sector cement listed on the Indonesia Stock Exchange in 2016-2019) Dick Wolters Marbun; Harman Malau
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.411

Abstract

This study aims to determine the effect of profitability and leverage on the value of companies in the basic industry sector and cement sub-sector chemicals listed on the Indonesia Stock Exchange in 2016-2019. The sample in this study is the basic industrial sector companies and the cement sub-sector chemical listed on the Indonesia Stock Exchange. The sampling method used in this study is saturated sampling with a sample of 6 companies in the basic industrial sector and cement sub-sector listed on the Indonesia Stock Exchange for the last 4 years. This study uses descriptive statistical methods, correlation coefficient analysis, coefficient of determination analysis, simple linear regression, and significance test (t test). This study uses data from the annual financial statements of companies in the basic and chemical sub-sector of cement and components listed on the Indonesia Stock Exchange in 2016-2019. Secondary data is processed using SPSS. The results showed that profitability and leverage had no effect on firm value.
PENGARUH SOLVABILITAS DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN RETAIL TAHUN 2018-2019 Elma Kania; Harman Malau
Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 10 No. 1 (2021): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (655.34 KB) | DOI: 10.24903/je.v10i1.1218

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari solvabilitas dan profitabilitas terhadap tax avoidance dari perusahaan retail yang terdaftar pada Bursa Efek Indonesia. Penelitian ini menggunakan 22 sampel penelitian dari laporan keuangan tahunan perusahaan-perusahaan retail yang terdaftar di Bursa Efek Indonesia dari tahun 2018-2019 dengan kode perusahaan yaitu ACES, AMRT, CENT, CSAP, DAYA, ECII, ERAA, GLOB, HERO, KOIN, LPPF, MAPI, MIDI, MKNT, MPPA, RALS, RANC, RIMO, SKYB, SONA, TELE, TRIO. Solvabilitas dan profitabilitas digunakan sebagai variabel yang independen, sedangkan tax avoidance digunakan sebagai variabel yang dependen pada penelitian yang di lakukan saat ini. Penelitian ini juga menggunakan teknik analisa uji deskriptif, uji koefisien determinasi yang dilakukan untuk dapat mengetahui nilai dari R2 dan regresi. Hasil dari penelitian membuktikan bahwa solvabilitas dan profitabilitas berpengaruh secara signifikan terhadap tax avoidance.
PENGARUH PENERAPAAN AUDIT SISTEM INFORMASI TERHADAP AUDITOR KINERJA DENGAN PENERAPAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL INTERVENING Yohan Saputra; Harman Malau
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 1 No. 1 (2018): JTIMB|Desember 2018
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1100.407 KB) | DOI: 10.58303/jtimb.v1i1.702

Abstract

This study aims to determine the effect of the implementation of audit information system on auditor performance with information technology as intervening variable. The primary data is derived from respondents of around 100 questionnaires to auditors of Bandung public accountants. The sampling method used is purposive sampling,and the analysis used in the study is descriptive analysis, and the analysis methods to test hypotheses is done through path analysis, and correlation coefficients. The results of this study indicate that the application of audit information system, the application of information technology and auditor performance has been done well. The application of audit information system has a significant effect on auditor performance, as well as a significant effect on information technology, but the application of information technology has no significant effect on auditor performance. Furthermore, based on the trajectory coefficient shows that the application of an information system audit has a strong relationship to the auditor's performance while the application of information technology has a weak relationship with the auditor's performance. The application of information system auditing does not have a significant effect on auditor performance with the application of information technology as an intervening variable. This is due to the t-count value is smaller than the t-table value, which is 0.09748051 <2.04227, with a mediation coefficient of 0.125744. This means that the presence of technology as a mediation of the application of information system audits does not significantly influence auditor performance.
Co-Authors Actley, Rizkie Angellee Gloria Lingga Ariel, Bobie Manfred Alfaro Dick Bradley Bill Schara Marbun Bill Schara Marbun Boman Lingga Brahmana, Chelline Daphne Br Chris Octsantri Newin Huise Christina Burhan, Melissa Daniel Dewi L Sitorus Dick Wolters Marbun Elma Kania Febry Chatalya Pakpahan Francis Hutabarat Ginting, Raja Masmur Gwyneth Heiddy Limbong Gwyneth Limbong Harlyn L. Siagian Hazel Sharon Millane Ingkan Karuyan Nainggolan Heima Sitorus Helentina Hutapea Priskila Brigita Imelda Surbakti Intan Pebriana Marbun Joan Yuliana Hutapea Jonathan Nadeak Joseph Andre Sinaga Joseph Andre Sinaga Judith T. G. Sinaga Judith Tagal Gallena Sinaga Limbong, Gwyneth Lita Novia Ciputri SM Lorina Siregar Sudjiman Loviana Simarmata, Ruth Meldaria Hutagalung Melissa Christina Burhan Mila Susanti Nababan, Meli Julianty Permatasari Pandiangan, Gibson Pebrin Miller Limbong Ray Hutapea Rizky Daniel Rivaldi Tambunan Romian Marpaung Romian Marpaung Ronny Buha Sihotang Rorimpandey, Joel Roslan Sinaga Sagala, Clarissa Grace S. Samuel Parlindungan Silalahi Silalahi, Samuel Parlindungan Simbolon, Aditya Jono Sinaga, Judith Sitanggang, Juninetenth Keeply F Susanti, Mila Valentine Siagian Vernando, Yansen William Eben Haezer Silalahi Yohan Saputra