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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Teika Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SULTANIST: Jurnal Manajemen dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Coopetition : Jurnal Ilmiah Manajemen Jurnal Scientia Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INTELEKTIVA Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Journal of Media, Sciences and Education
Lorina Siregar Sudjiman
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemistry Computer Science & IT Control & Systems Engineering 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 Physics Public Health Social Sciences Other

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PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2021 JESSICA ANGELINA SITOHANG; LORINA SIREGAR SUDJIMAN
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 3 No 11 (2022): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI JULI 2022
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Perancanaan Pajak terhadap Nilai Perusahaan sub sektor Tekstil dan Garment yang terdaftar di Bursa Efek Indonesia selama periode 2019 – 2021. Pada penelitian ini Perencanaan pajak di ukur menggunakan Effective Tax Rate, Nilai perusahaan diukur menggunakan Price Book Value. Populasi dalam penelitian ini pada perusahaan Tekstil dan Garment yang terdaftar di Bursa Efek Indonesia selama periode 2019 – 2021 sebanyak 14 perusahaan, dengan sampel yang diperoleh menggunakan metode Purposive sampling sebanyak 10 perusahaan. Penelitiaan ini menggunakan metode Analisis Deskriptif, Uji Asumsi Klasik dan Analisis Regresi Linear Berganda dengan menggunakan aplikasi program Statical Product and Service Solution 26. Hasil penelitian yang diperoleh dengan analisis data menunjukkan bahwa variabel independen perencanaan pajak tidak berpengaruh pada variabel dependen nilai perusahaan pada perusahaan manufaktur sub sektor tekstil dan garment yang terdaftar di bursa efek indonesia tahun 2019 – 2021.
PENGARUH TAX PLANNING TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2019-2021 Grace Purity Elisabeth Simbolon; Lorina Siregar Sudjiman
JOURNAL SCIENTIFIC OF MANDALIKA (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 3 No. 9 (2022): September
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

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

Abstract

Profit is a form of management demand whose quality needs to be proven to show the company's development. However, if it turns out that there are unreported earnings, it cannot provide the actual situation where there may be opportunities to practice earnings management. To reveal earnings management, there are various strategies in it, including tax planning. The study was conducted by the author to examine the effect of tax planning on earnings management in companies listed on the Indonesia Stock Exchange in the food and beverage sub-sector for the 2019-2021 period. The sample used as many as 26 companies. The sampling technique used was purposive sampling. The type of data used was quantitative data with descriptive data analysis techniques, classical assumption test, multiple linear regression analysis, coefficient of determination, F test and T test using SPSS 26. Based on the results of the F test and T test, it was concluded that tax planning has a negative effect on earnings management and there is no simultaneous effect between variable X and variable Y.
PENGARUH PENERAPAN KEBIJAKAN PROGRAM PENGUNGKAPAN SUKARELA (PPS) / TAX AMNESTY JILID II DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Clarina Freshya Waruwu; Lorina Siregar Sudjiman
JOURNAL SCIENTIFIC OF MANDALIKA (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 3 No. 10 (2022): Oktober
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

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

Abstract

The purpose of this research is to determine the effect of the Voluntary Disclosure Program and tax sanctions on taxpayer compliance. This research used 37 respondent taxpayers from various regions. The data collection method for this research is the questionnaire method, which is distributed online with google forms on a likert scale of 1-5 points and processed using SPSS application. Data analysis techniques include descriptive statistical, validity test, reliability test, coefficient of determination test (Adjusted R Square), simple linear test and correlation coefficient test. The results of the study indicate that the Voluntary Disclosure Program has a significant effect on taxpayer compliance and tax sanctions had no effect on taxpayers.
PENGARUH PROFITABILITAS DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BEI PADA TAHUN 2018-2021 Elma Rebecca Tania Simanjuntak; Lorina Siregar Sudjiman
JOURNAL SCIENTIFIC OF MANDALIKA (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 3 No. 10 (2022): Oktober
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

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

Abstract

The phenomenon of the issuer of a new coal mining company, PT Bukit Asam Tbk, recorded a decline in performance, even though world coal prices were on an upward trend. This caused PTBA's shares to drop 22% to Rp. 3.99 compared to last year's Rp. 5.12 trillion. In addition, the cost of revenue also fell to Rp. 2.97 trillion last year amounting to Rp. 3.59 trillion. This study wants to determine the effect of profitability and capital intensity on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange in 2018-2021. The research method uses a quantitative approach using secondary data. The research population is all coal mining companies listed on the IDX in 2018-2021, using purposive sampling technique, data analysis using multiple linear regression analysis with the IBM SPSS program analysis tool version 22. The results show that partially profitability has a significant effect on tax aggressiveness, intensity capital has a significant effect on tax aggressiveness, while simultaneously profitability and capital intensity have a significant effect on tax aggressiveness in 24 coal mining companies listed on the IDX in 2018-2020.
PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2019–2021 Aditya Fredrik Simanungkalit; Lorina Siregar Sudjiman
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

Abstract

Tujuan Penelitian adalah untuk melihat dan mengetahui pengaruh dari profitabilitas, solvabilitas dan ukuran perusahaan terhadap audit report lag pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2019–2021. penelitian ini memakai metode kuantitatif, sampel yang dipakai sebanyak 19 perusahaan dengan memakai metode purpose sampling yang berjumlah 57 data. tekhnik yang dipakai pada penelitian ini adalah tekhnik statistik deskripsi, uji hipotesis, uji koefisien determinasi, uji asumsi klasik dan juga regresi linear berganda. hasil penelitian mengungkapkan adanya pengaruh yang signifikan dari profitabilitas, solvabilitas dan ukuran perusahaan terhadap audit report lag pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2019–2021.
PENGARUH PROFESIONALISME AUDITOR TERHADAP TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN Rophinta Violyta; Lorina Siregar Sudjiman
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

Abstract

This study aims to see and determine the effect of Auditor Professionalism on the Materiality Level in the Examination of Financial Statements. the method used by the author is quantitative. With 52 auditors as a sample of 6 accounting firms. The technique used in this study is the multicollinearity test technique, autocorrelation test, standard probability plot test, T-test, and F test. The survey results reveal a significant effect of Auditor Professionalism on the Materiality Level in the Examination of Financial Statements.
PENGARUH AUDITOR SWITCHING DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BEI TAHUN 2019-2021 DINA MADELINA PRATIWI PUSPITASARI; LORINA SIREGAR SUDJIMAN
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 3 No 11 (2022): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI JULI 2022
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purposeiof this study is to analyze the influence of Auditor Switching and Audit Opinions oniAudit Report Lag. The data in this study uses secondaryidata in the form of an audited annual FinancialStatement from banking companies listed on the Indonesia Stock Exchange in 2019-2021 by taking data accessed through the official IDX website, namely www.idx.co.id. Based on predetermined criteria, the data obtained was 126 total samples consisting of 42 companies in financial statements for 3 years. Analyze the data in this study using Descriptive Statistical Analysis, Correlation Coefficient Test, T Significance Test, Multicholinearity Test, Determination Coefficient Test, and Multiple Linear Regression Analysis. The test results showed that Auditor Switching had no effect on Audit Report Lag, and Audit Opinion had no effect on Audit Report Lag.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY PADA SUB-SEKTOR PLASTIK DAN KEMASAN DI BEI PERIODE 2018-2021 Handy Waldy Sembiring Depari; Lorina Siregar Sudjiman
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 23 No 4 (2022): JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jpekd.44200.23.4.2022

Abstract

ABSTRAK Penelitian ini mempunyai tujuan agar mengetahui pengaruh dari ukuran perusahaan, profitabilitas, solvabilitas, terhadap audit delay. Metode kajian ini memakai metode deskriptif dengan data sekunder sebanyak 13 perusahaan dengan rentang waktu 4 tahun sehingga didapat 52 sampel. Teknik pengumpulan datanya sendiri memakai data sekunder laporan keuangan audit diperoleh dari perusahaan manufaktur sub sektor plastik dan kemasan rentang waktu 2018-2021, Teknik analisis data yang dipakai ialah Uji Normalitas, Uji Multikolinearitas, Koefisien Determinasi, Uji t serta Uji f, kemudian menganalis data mempergunakan SPSS versi 25.0, Hasil penelitian membuktikan analisa Koefisien determinasi (R2) menunjukkan variabel independen mempunyai pengaruh sebesar 13% terhadap variabel dependen. Hasil Uji t parsial menunjukkan ukuran perusahaan =0,192 > 0,05 menunjukkan variabel ukuran perusahaan tidak mempunyai pengaruh kepada audit delay, profitabilitas =0,388 > 0,05 menunjukkan variabel profitabilitas tidak berpengaruh kepada audit delay, solvabilitas =0,021 < 0,05 menunjukkan variabel solvabilitas mempunyai pengaruh kepada audit delay, uji F simultan membuktikan hasil 0,020 < 0,05, menunjukkan bahwa secara simultan ketiga variabel berpengaruh kepada audit delay. Kata Kunci : Audit Delay, Profitabilitas, Solvabilitas, Audit Delay, Ukuran Perusahaan.
Literasi Finansial, Kesadaran Digital, Posisi Manajerial: Sebuah Bukti dari Riset Keuangan Marthinus Ismail; Lorina Siregar Sudjiman; Rolyana Ferinia
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i1.2906

Abstract

Everyone requires good digital awareness in the industrial era 4.0, where the digital role is attached to every financial activity. As a result, the goal of this study is to examine the impact of financial literacy on digital awareness. partially, the effect of financial literacy on managerial positions, and see the effect of financial literacy on digital awareness through managerial positions. This study was guided by a quantitative method with a correlational design and logistic regression data analysis. The sample used was a convenience sample, with 239 Adventist University of Indonesia alumni filling out the questionnaire. Partially, no significant effect was found between financial literacy and managerial position, but the mediating variable "managerial position" can increase financial literacy. Managers play an important role in increasing financial literacy and providing employees with optimal digital awareness.
Pengaruh Leadership Position dan Financial Literacy terhadap Keputusan Investasi P. E. Sudjiman; Lorina Siregar Sudjiman; Francis Hutabarat
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.799

Abstract

When the investment industry develops rapidly, the general public's demand will increase, and it is generally assumed that investing will increase one's income. One aspect of personal finance that has caught the attention of academics is the concept of investment risk. Risk takers include those with lavish lifestyles, high-level jobs, and leadership roles within companies. The main objective of this study is to better understand the impact of leadership position and financial literacy on investment decisions. Quantitative method with correlated design is used in this research. Questionnaire results data were used in this study through a sample data collection technique involving 239 individuals drawn from six communities. SPSS is an analytical tool used in research as a strategy analysis. Findings from studies on the influence of leadership and financial literacy on investment decisions suggest a measurable, if modest, impact. A person's financial literacy has no effect on investment decisions, although a person's leadership position does have some influence in this area.
Co-Authors Aditya Fredrik Simanungkalit Agustini, I Gusti Ayu Ari Andhika Sudjiman Andres Hiltown Naibaho Anggiat SMT Arbino Sinaga Astika Tamala Br Tinjak Bintang Harapan Cheerfully Doanny Grace Hutagalung Christina Bagenda Chriz Anggun Girsang Chyintia Malau Clara P. Georgina Hutabarat Clarina Freshya Waruwu Daka Sepry Sihombing Daniel Luther Somopawiro DEVINA TERTIANA SIREGAR DINA MADELINA PRATIWI PUSPITASARI Elda Legia Pasaribu Elisa Siahaan Elma Rebecca Tania Simanjuntak Esra Supriyani Ezra Hasundungan Doloksaribu Francis Hutabarat Geovani Sitepu Grace Purity Elisabeth Simbolon Gyzhella Chresty Angel Haida Situmorang Halawa, Krisman Handy Waldy Sembiring Depari Harman Malau Herman Agrianto Sitorus Hudson Junifer Malau Hutabarat, Clara P. Georgina Hutagalung, Cheerfully Doanny Grace Irene Alda Uli Siregar Irene Hari Anakia Situmorang Irma Suryani Ivan S Jesica Anggreani Siringoringo JESSICA ANGELINA SITOHANG Jhonson Trimartin Sitanggang Joel Davidson Sinaga Jonatan Romeldo Pardomuan Hasiholan Joshua Joshua Hasiholan Nainggolan Kevin Marshall Pandiangan Kevlin Malau, Mei Lenita Waty Lisa Marthinus Ismail Matthew Mei Kevlin Malau Michael Sebastian Silaban Nova Lorenzi Ouduil, Stanley Alberto Pandiangan, Austin Alleyn Parulian Simanjuntak Paul E. Sudjiman, Paul E. Pebrin Miller Limbong Philip Morris Sihombing Puji Deli Shella Putri Paulina N Parhusip Rahel Meliana Raynaldo Stefanus Herikusnanto Rias Abigel Ridelni Eunike Br Ginting Rifaldo Purba Riky Sai Maruli Rolyana Ferinia Rophinta Violyta Rut Meflinda Rut Meflinda BR Hutagalung Sabatini Simbolon Seroy, Rhiezky Samuel Shelly Julyen Sinurat Situmorang, Irene Hari Anakia Sudjiman, Paul Edward Susanti, Mila Sylvia Kristinauli Siregar Siagian Telaumbanua, Aluinahot Widiyanto, Meidy Yehezkiel Rivaldo Tarigan Yohana Monica S.