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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship SULTANIST: Jurnal Manajemen dan Keuangan FINANCIAL : JURNAL AKUNTANSI Valid Jurnal Ilmiah FIRM: Journal of Management Studies Jurnal Informasi dan Teknologi Enrichment : Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) International Journal Of Science, Technology & Management (IJSTM) International Journal of Business, Law, and Education Indonesian Community Journal Applied Quantitative Analysis (AQA) Jurnal Pengabdian Nasional (JPN) Indonesia SENMEA Jurnal manajemen dan bisnis (Performa)
Lenny Dermawan Sembiring
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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Audit Delay : Influencing Factors (Case Study Of Large Trading Companies On The Indonesia Stock Exchange For The Period 2017 – 2021) Astuti, Astuti; Dewi Nainggolan, Christine; Dermawan Sembiring, Lenny
International Journal of Science, Technology & Management Vol. 4 No. 5 (2023): September 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.683

Abstract

The timeliness of the delivery of financial statements is an important factor in presenting relevant information. Obstacles in the accuracy of the submission of financial statements can certainly affect the market's response to the financial statements presented. This study aims to analyze the factors that affect audit delay, including company size, leverage and profitability. The implementation of the study was carried out on thirteen Large Trading Companies during the 2017-2021 period which totaled 65 data. The data analysis techniques used in this study are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that partially the company size has a significant effect on audit delay, leverage has a significant effect on audit delay, while profitability has no significant effect on audit delay.
Audit Delay : Influencing Factors (Case Study Of Large Trading Companies On The Indonesia Stock Exchange For The Period 2017 – 2021) Astuti, Astuti; Dewi Nainggolan, Christine; Dermawan Sembiring, Lenny
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.700

Abstract

presenting relevant information. Obstacles in the accuracy of the submission of financial statements can certainly affect the market's response to the financial statements presented. This study aims to analyze the factors that affect audit delay, including company size, leverage and profitability. The implementation of the study was carried out on thirteen Large Trading Companies during the 2017-2021 period which totaled 65 data. The data analysis techniques used in this study are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that partially the company size has a significant effect on audit delay, leverage has a significant effect on audit delay, while profitability has no significant effect on audit delay.
PENGARUH TAX PLANNING DAN INTERNAL CONTROL TERHADAP EARNINGS MANAGEMENT Srisulistiowati, Dwi Budi; Sembiring, Lenny Dermawan; Suheriyatmono, Suheriyatmono; Thanos, essica Gita Elvira; Wulansari, Murwani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): 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: 10.31539/6y98ay62

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tax planning dan internal control terhadap Earnings Management pada perusahaan BUMN di Indonesia. Sampel penelitian diperoleh dari perusahaan yang terdaftar di Bursa Efek Indonesia dengan kriteria ketersediaan laporan keuangan selama periode 2019–2024, sehingga terpilih 20 perusahaan BUMN dengan total 120 observasi yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan menggunakan perangkat lunak dianalisis menggunakan aplikasi pengolahan data SPSS. Hasil penelitian menunjukkan bahwa baik tax planning maupun internal control secara parsial berpengaruh signifikan dan negatif terhadap Earnings Management pada perusahaan BUMN di Indonesia. Temuan ini mengindikasikan bahwa semakin baik tax planning dan internal control, maka semakin rendah tingkat praktik Earnings Management. Implikasi dari hasil ini adalah bahwa perusahaan yang menghadapi tekanan keuangan cenderung memiliki tingkat manajemen laba akrual yang lebih tinggi, sehingga diperlukan penguatan sistem internal control untuk meminimalkan praktik tersebut.
ENHANCING MSME MARKETING PERFORMANCE IN NORTH SUMATERA PROVINCE THROUGH E-MARKETING AND INNOVATION Christine Loist; Loist Abdi Putra; Kevin Indajang; Lenny Dermawan Sembiring; Acai Sudirman
Jurnal Manajemen dan Bisnis Performa Vol. 23 No.1 (2026)
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/performa.v23i1.8456

Abstract

This research aims to analyze the influence of E-marketing, product innovation and market orientation on the marketing performance of MSMEs in Sumatra Province. The research method used was quantitative with a survey approach, where data was collected through questionnaires distributed to 170 MSME respondents from various business sectors. The research results show that E-marketing has a positive and significant effect on the marketing performance of MSMEs, because the use of digital media has been proven to be able to expand market reach. Product innovation also has a significant influence, where creativity in design, quality and product development drives increased competitiveness. In addition, market orientation has a positive effect on marketing performance, because the ability of MSMEs to understand consumer needs and anticipate competitors' movements can increase the effectiveness of marketing strategies. The implications of this research emphasize the importance of increasing digital capacity, encouraging sustainable product innovation, and strengthening market orientation for MSME players. Thus, support from the government and related institutions is urgently needed, especially in terms of digital marketing training, facilitation of market research, and access to technology to strengthen the competitiveness of MSMEs in the era of global competition.
Co-Authors Acai Sudirman Ady Inrawan AMELIA SETYAWATI, AMELIA Andronicus, Melkyory Astuti - Astuti Astuti Astuti Astuti Atmojo, Kunto Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Loist Chusnu Syarifa Diah Kusuma Darwin Lie Dewi Nainggolan, Christine Dwi Budi Srisulistiowati Efendi Efendi Eliza Arshandy Elly Susanti Elly Susanti Erbin Chandra Fitria Halim Fitria Halim Gultom, Jenni Hendrawan, Henky hery silitonga Hery Silitonga Juan Anastasia Putri Kevin Indajang Khairul Azwar Loist Abdi Putra Lora Ekana Nainggolan Lusianna N. Pangaribuan Marthin Hutler Ambarita Martin Yehezkiel Sianipar Murwani Wulansari Nana Triapnita Nainggolan Onita Sari Sinaga Panggabeam, Verda Desi Yolanda Robert Tua Siregar Romy, Elly Ruth Tridianti Sianipar Ruth Tridianty Sianipar sherly sherly Siahaan, Yansen Sianipar, Ruth Tridiyanti Silitonga, Hery Pandapotan Sudung Simatupang Suheriyatmono Suheriyatmono, Suheriyatmono Supitriyani, Supitriyani Tanjung, Sri Rezeki Putri Tarigan, Parman Thanos, essica Gita Elvira Vivi Candra Winda Sri Astuti Doloksaribu