Article Per Year (5 Year)
p-Index From 2020 - 2025
8.875
P-Index
This Author published in this journals
All Journal ETIKONOMI MIX : Jurnal Ilmiah Manajemen Binus Business Review Jurnal Mirai Management Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Aptisi Transactions on Technopreneurship (ATT) International Journal of Communication and Society Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmu Manajemen METHONOMIX CERMIN: Jurnal Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Quantitative Economics and Management Studies ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) Jurnal Ilmiah Accusi Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Jurnal Bisnis Kolega Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA e-Jurnal Apresiasi Ekonomi Journal Accounting International Mount Hope Jurnal Media Akademik (JMA) Jurnal Penelitian Pendidikan Indonesia Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Society Jurnal Ilmiah Accusi
Goh, Thomas Sumarsan
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

Published : 78 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 78 Documents
Search

 1   2   3   4   5 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITASTERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2018 Thomas Sumarsan Goh; Jatongan Nainggolan; Edison Sagala
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 3, No 1 (2019): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.v3i1.42

Abstract

Tujuan dalam penelitian ini untuk menguji dan menganalisis bagaimana pengaruh corporate social responsibility, ukuran perusahaan, leverage, dan profitabilitas terhadap agresivitas pajak. Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2015-2018. Jenis data yang dipakai dalam penelitian ini yaitu data sekunder. Data penelitian bersumber dari laporan tahunan (annual report) perusahaan pertambangan yang terdaftar di BEI. Penelitian ini menggunakan purposive sampling dalam penentuan sampel. Dari 42 perusahaan yang menjadi populasi dalam penelitian ini yang memenuhi kriteria hanya 16 perusahaan. Hasil penelitian menunjukkan bahwa corporate social responsibility dan profitabilitas (return on assets)berpengaruh terhadap agresivitas pajak, tetapi ukuran perusahaan dan leverage tidak berpengaruh terhadap agresivitas pajak. Secara simultan corporate social responsibility, ukuran perusahaan, leverage, dan return on assets berpengaruh signifikan terhadap agresivitas pajak. Hasil penelitian ini menunjukkan corporate social responsibility, ukuran perusahaan, leverage dan return on assets hanya 34,9% mempengaruhi agresivitas pajak dan sisanya 65,1% dipengaruhi oleh faktor-faktor lain.
Sales Growth and Firm Size Impact on Firm Value with ROA as a Moderating Variable Thomas Sumarsan Goh; Henry Henry; Erika Erika; Albert Albert
MIX: JURNAL ILMIAH MANAJEMEN Vol 12, No 1 (2022): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2022.v12i1.008

Abstract

Objectives: This study aims to determine the sales growth and firm size impact of the firm value, and the return on assets as the moderating variable. These independent variables are the sales growth and firm size, where the dependent variable is firm value. The objects of this study are the consumer goods companies which was listed on the Indonesia Stock Exchange market from 2015 to 2020.Methodology: The amount of sample is ten consumer goods companies based on the purposive sampling technique. The research method is using SPSS application to run the regression analysis and which covered the descriptive statistics, classical assumption tests, multiple linear regression analysis, moderation regression analysis, and the hypotheses tests. The data of the study are normally distributed, free from multicollinearity and heteroscedasticity.Finding: The hypothesis results show that sales growth results have negative impact and not significant to the firm value; the total assets have positive impact and not significant on the firm value; sales growth and total assets have impact on the firm value which is not significant simultaneously. Investors have to be careful on investing in the company because if they are taking sales growth and firm size into the account to invest, this may make mistakes. The variable of ROA also cannot moderate the model. Conclusion: A company with high sales growth and large firm size does not guarantee to operate efficiently to generate profit and increase the firm value. 
Dividend Policy as Moderating Variable to the Consumer Goods Company on the Indonesia Stock Exchange Nagian Toni; Enda Noviyanti Simorangkir; Thomas Sumarsan Goh
Binus Business Review Vol. 12 No. 3 (2021): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v12i3.6815

Abstract

The capital market in Indonesia includes many companies from several sectors. One company that cannot be separated from the Indonesian stock market is a consumer goods company. The research aimed to analyze the effect of profitability and capital structure on the company with dividend policy as moderating variable to the consumer goods companies registered on the Indonesia Stock Exchange in the period of 2014-2018. The population in the research was consumer goods companies with subsector of food and drink, cigarette, cosmetic pharmacy, and household goods and appliances. The research applied purposive sampling and obtained 15 companies with 5 years of observation or around 75 samples. Then, the data were analyzed using Smart PLS 3.0. The analysis result shows that profitability, capital structure, and company size positively and significantly influence the company value. However, dividend policy cannot moderate the effect of profitability and capital structure on the company value. The dividend policy can moderate the effect of company size on the company value. Then, profitability, capital structure, and company size influence the company value of 88,6%, while the other factors influence the rest. Investors should decide on issuers with high profitability above 5%, the optimal capital structure with the debt-to-equity ratio between 0,8-1,2, and total assets above five trillion Rupiah.
The Influence of CSR, the Size of the Board of Commissioners and Leverage on Profitability of Manufacturing Companies Listed in BEI Thomas Sumarsan Goh; Henry Henry; Erika Erika
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1756

Abstract

This research aims to know the impact of CSR, number of commissioners committee and leverage on profitability at manufacturing companies at Indonesian Stock Exchange. This study is quantitative descriptive. The data collection is from taking manufacturing companies’ financial statements that are listed at Indonesian Stock Exchange, according to the number of samples, selecting from purposive sampling. Data analysis method is multiple regression method at 5% of significant. The result of the study is the coefficient determination is 20.6%, means that the impact of independent variables is 20.6%, and the remaining is affected by other variables. The result of the study shows that leverage has impact on ROA, partially, and CSR and number of commissioner have no impact on ROA; however, simultaneously, CSR, number of commisioners and leverage has impacted significantly on ROA
Faktor yang Mempengaruhi Return Saham dengan Harga Saham sebagai Variabel Moderasi (Studi Kasus pada Perusahan Perbankan yang Terdaftar di BEI) Thomas Sumarsan Goh; Henry Henry; Syawaluddin Syawaluddin; Erika Erika; Albert Albert
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.612

Abstract

This study aims to know the factors that impact stock return with Market Price as the moderating variable of the banking company listed on the IDX from 2015 to 2020. The data is retrieved from idx.co.id. The population of this article is 43 banking companies, and to select the sample for this article has used purposive sampling and has selected 11 companies. The analysis method of this article has used descriptive statistics. The data has gone through BLUE (best linear unbiased estimator) test, such as normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test before doing the hypothesis test. Further, the analysis data has used F-test, t-test, the equation of multiple linear regression, determination coefficient, and moderation. The study's findings are that, partially, LDR does not affect SR, ROA does not affect SR, and BOPO does not affect SR. PBV can not moderate the effect of LDR, ROA, and BOPO on stock return. The determination coefficient is 0.048 (4.8%), which means that the LDR, ROA, and BOPO have impacted SR as much as 4.8%, and the remaining is affected by other factors. The contribution of the research is to help the investors select the right stock.
Computer Anxiety and Computer Attitude in Increasing Staffs’ Interest in Using the System through Perceived Usefulness and Perceived Ease of Use Hantono Yang; Thomas Sumarsan Goh; Partogian Sormin
Quantitative Economics and Management Studies Vol. 3 No. 3 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.834 KB) | DOI: 10.35877/454RI.qems923

Abstract

Nowadays information technology has developed rapidly therefore the need for Information Technology (IT) has become an essential for every organization, especially in carrying out activities so that an accounting information system implemented properly, can produce reliable financial information for the company. The use of technology in information systems in running a business should consider the usability and convenience of its users so that the system becomes effective. The purpose of this study was to analyze the effects of Computer Anxiety and Computer Attitude in terms of aspects in increasing employees’ interest in operating the system through perceived usefulness and perceived ease of use. The research was conducted on employees in the company in Medan city. The number of research samples were 200 respondents selected by non-probability sampling method. Data was collected by using a questionnaire via google form and literature studies supporting this research. The method used in this study were the Structural Equation Model (SEM) using Partial Least Square (PLS) version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross loading > 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that computer anxiety had no effect on interest, while Computer Attitude, Perceived Usefulness, Perceived Ease of Use had an effect on interest
PENGARUH GAYA KEPEMIMPINAN DAN FASILITAS TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. KENCANA ANDALAN NUSANTARA Melisa Melisa; Syawaluddin Syawaluddin; Mila Asmawiani Okta; Thomas Sumarsan Goh
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.462 KB) | DOI: 10.34308/eqien.v11i1.828

Abstract

PT. Kencana Andalan Nusanatara is one of the companies engaged in the development of oil palm. For the office of PT. Kencana Andalan Nusantara Medan itself is located on Jalan Cemara No.3, Medan. PT. Kencana Andalan Nusantara Medan also has 42 employees. Decreased employee productivity causes employees to be unable to work effectively and efficiently in providing optimal work results to the company. Superiors are considered unable to make good decisions when needed by their subordinates and make subordinates have to spend time waiting for directions from superiors. Strict supervision and care in order to make employee expenses efficient makes it difficult for employees to work. This research uses quantitative descriptive research. The total population in the study was 42 employees with a sampling technique using a saturated sample. Simultaneously there is a significant influence between the variables of leadership style and facilities on the work productivity of employees of PT. Kencana Andalan Nusantara. While partially found leadership style variables have a significant effect on the work productivity of employees of PT. Kencana Andalan Nusantara. Partially it was found that the facility variable had a significant effect on the work productivity of PT. Kencana Andalan Nusantara. The results of this study indicate that the facility variable has more influence than the leadership style on the work productivity of PT. Kencana Andalan Nusantara.
Pengaruh Word Of Mouth dan Customer Relationship Management Terhadap Minat Beli Ulang PT. Hasana Makmur Sejati Jaya Medan Stephanie Stephanie; Syawaluddin Syawaluddin; Aidil Putra; Thomas Sumarsan Goh
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.574

Abstract

PT. Hasana Makmur Sejati Jaya Medan is: a company engaged in the sale of glue. PT. Hasana Makmur Sejati Jaya itself is a distributor of Fox glue. Customer repurchase interest has decreased from year to year. The products offered by the company have not created a conversation that can create or create an impression in the minds of customers. The implementation of customer relationship strategies by companies to consumers is still lacking. This research uses quantitative descriptive research. The research population that will be used in the study is all customers who buy from the company as many as 74 customers. Determination of the research sample using saturated sampling. Simultaneously there is a significant influence between word of mouth and CRM strategy on the repurchase intention of PT. Hasana Makmur Sejati Jaya. While partially found the variable word of mouth has a significant effect on the repurchase intention of PT. Hasana Makmur Sejati Jaya. Partially, it was found that the CRM strategy variable had a significant effect on the repurchase intention of PT. Hasana Makmur Sejati Jaya.
Pengaruh Komitmen Organisasi dan Motivasi Kerja terhadap Iklim Organisasi PT. Dodorindo Jaya Abadi Tanjung Morawa Carissa Carissa; Syawaluddin Syawaluddin; Elcy Handayani Pramita; Thomas Sumarsan Goh
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.542

Abstract

PT. Dodorindo Jaya Abadi is: a company that has been accredited and established since 1997 by providing a variety of baby products branded Dodo which is ISO 9002 certified so that it has products of international quality. Even though PT. Dodorindo Jaya Abadi has expanded to almost all regions in Indonesia, but for a company headquartered in Tanjung Morawa – Medan, North Sumatra. Various complaints about the workplace or an uncomfortable working atmosphere for employees while working. The company cannot commit to its employees where the company cannot keep its promises even though the employees have worked with all their heart. Employees are not driven to give the best or the most optimal for the company. This research uses quantitative descriptive research. The total population in the study was 447 employees with the sampling technique using the Slovin formula, obtained as many as 82 samples. Simultaneously there is a significant influence between the variables of organizational commitment and work motivation on the organizational climate of employees of PT. Dodorindo Jaya Abadi. While partially found the variable organizational commitment has a significant effect on the organizational climate of employees of PT. Dodorindo Jaya Abadi. Partially, it was found that the work motivation variable had a significant effect on the organizational climate of the employees of PT. Dodorindo Jaya Abadi. The results of this study indicate that the variable of work motivation has more influence than organizational commitment on the organizational climate of employees of PT. Dodorindo Jaya Abadi.
Pengaruh Kecerdasan Intelektual dan Keterampilan Kerja terhadap Disiplin Kerja Karyawan PT. Primajaya Multi Technology Medan David David; Thomas Sumarsan Goh; Chon Cho Reynols Manday; Syawaluddin Syawaluddin
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.560

Abstract

PT. Primajaya Multi Technology is a company that was founded in 2006 in the city of Medan with an orientation towards IT products which is equipped with more than 13 years of experience in this field. The research population that will be used in the study is all employees who work at the company as many as 62 employees. With a population of only 62 people, the sample collection technique used a saturated sample.Simultaneously there is a significant influence between the variables of intellectual intelligence and work skills on the work discipline of PT. Primajaya Multi Technology Medan. While partially found intellectual intelligence variables have a significant effect on the work discipline of employees of PT. Primajaya Multi Technology Medan. Partially it was found that the work skills variable had a significant effect on the work discipline of PT. Primajaya Multi Technology Medan. The results of this study indicate that the intellectual intelligence variable has more influence than work skills on the work discipline of PT. Primajaya Multi Technology Medan.
Co-Authors Agustina Agustina Aidil Putra Albert Albert Albert Albert Alvinia Christina Sinaga Amin Hou Angel, Mary Angelai Rena Angeline Malik Apriani Magdalena Sibarani Arison Nainggolan Arison Nainggolan, Arison Aroha, Lila Arthur Simanjuntak Billy Jovan Carissa Carissa Chon Cho Reynols Manday Cleren Cleren Cynthia daniel christian Daniel Christian David David Desy Putri Sari Dimita Hemalli Premasari Purba Duma M. Elisabeth Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Edison Sagala Edison Sagala Elcy Handayani Pramita Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati, Elidawati Elisabeth, Duma Megaria Enda Noviyanti Simorangkir Erika Erika Erika Erika Erika Erika Erika Erika Erika Erika Erika Errie Margery Errie Margery Errie Margery Eva Julia G. Harianja Fadillah, Ega Nur Fandy Susanto Farida Sagala Fati Gratianus Nafiri Larosa Fernando, Allen Stephen Fitriyanti, Elvira Frith Willy Geraldo Fransiskho Ginting, Mitha Christina Giovanna Lodeva Gracesiela Y Simanjuntak HAN TONO HANTONO Handoko Syahputra Salim Henry Henry Henry Henry Henry Henry Henry Henry Henry Henry Henry, Henry Hery Hery Hong, Rita Hotlan Butar-Butar Hutabarat, Chiristian Veri Ivo M. Silitonga Ivo Maelina Silitonga Jaja Suteja Jamaluddin Jamaluddin Januardi Mesakh Jatongam Nainggolan Jatongan Nainggolan Jeffry Tanoto Jimmy Andreas Julianti Julianti, Julianti Julina Julina Karsa, Aldo Hermaya Aditiya Nur Khaterine Pratama Kristanty M N Nadapdap Lamria Sagala Larosa, Dian Priliany Lase, Arthika Iradat R Leni Leni Liem, Gai Sin Lim, Clara Pasha Lisa Fredicia Mahfudi, Khasan Malik, Angeline Manda Dwipayani Bhastary Margery, Errie Markus Doddy Simanjuntak Melanthon Rumapea Meliati Meliati Melisa Melisa Melviana, Melviana Mila Asmawiani Okta Mitha Christina Ginting Mulatua P. Silalahi Nagian Toni Nagian Toni Nasib Natalia, Ester Ananda Niastyna Simorangkir Nindy L Simanullang Novita Sari nur subiantoro Nyoto Nyoto, Nyoto Pomelia Pomelia Pomelia, Pomelia Pramita, Elcy Handayani Purba, Dimita H. P. Putri J. Sitorus PUTRI JESICA SITORUS Qurotul Aini Rahel Junita Rahel Yunita Rasmulia Sembiring Regina Jaya Reki Briyan Iwan Saputra Richard Richard Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rinaldi Rintan Saragih Rocky Louis Linardi Sagala, Edison Sagala, Edison Sagala, Lamria Sagala, Lamria Sahala Purba Saur Melianna Sembiring, Yosephine N. Sembiring, Yosephine Natalita Shelly Carolina Sherina Sherina Siahaan, Septoni B. Siahaan, Septony B Sihombing, Daulat Silalahi, Mulatua P. Silitonga, Ivo Maeliana Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE Simanullang, Nindy L Simbolon, Roma Siti Normi Sjukun Sormin, Partogian Stephanie Stephanie Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin, Syawaluddin Tan, Willy Tandiono, Trys Hartono Tanoto, Michael Tantri, Elisabeth Toni, Nagian Tri Darma Sipayung Tri Dharma Sipayung, Tri Dharma Untung Rahardja Vanny Vanny Vincent Alberto Wesly A. Simanjuntak Willy Tan Wily Julitawaty Wily Julitawaty Wily Julitawaty Winny Ricky Yauandi, Kevin Marcelino Yosephine Natalita Sembiring Yosephine Sembiring