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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 International Journal of Business, Law, and Education Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika Journal of Management and Digital Business Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Audit dan Perpajakan Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Journal of Media, Sciences and Education Analitika: Journal of Economics, Management, and Business

Lorina Siregar Sudjiman

Universitas Advent Indonesia

Author-ID : 2982653

Religion 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 Electrical & Electronics Engineering 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 Physics Public Health Social Sciences Other

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PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR SEMEN YANG TERDAFTAR DI BEI 2015 - 2019 Puji Deli Shella; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to test whether liquidity and leverage have an effect on. The object in this study is a cement sub-sector manufacturing company listed on the Indonesia Stock Exchange in 2015-2019 consisting of 6 companies sampled in this study. This study uses secondary data processed using SPSS 26 application. The results of the research obtained in this study stated that liquidity (CR) and leverage (DER) have a significant effect on profitability (ROA) in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019.

PENGARUH INTENSITAS MODAL DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN PENGHASIL BAHAN BAKU SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BEI 2017-2019 Sabatini Simbolon; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to see how capital intensity, how leverage, how tax aggressiveness, and how capital intensity and leverage on tax aggressiveness. This research was conducted at companies producing raw materials for coal mining sub-sector which were listed on the Indonesia Stock Exchange (IDX) in 2017-2019 and using a purposive sampling sample of 20 companies for 3 years of research, the number of sampling was 60 observation data. The population in this study is the annual financial statements of all mining sub-sector producing companies listed on the Indonesia Stock Exchange (BEI) 2017-2019. The analytical methods used in managing statistical data analysis are normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t test and f test. Based on the simultaneous test results, capital intensity and leverage have a significant effect on tax avoidance in Coal Mining Sub-Sector Raw Material companies listed on the Indonesia Stock Exchange in 2017-2019.

PENGARUH PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CON- CERN (Studi pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2017-2019) Matthew; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 2a (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Penelitian ini dilaksanakan dengan tujuan mencari tahu pengaruh pertumbuhan perusahaan dan opini audit tahun sebelumnya terhadap opini audit going concern. Sampel penelitian ini didapatkan dengan penggunaan metode purposive sampling dengan fokus perusahaan sub sektor makanan dan minuman, yang listing di Bursa Efek Indonesia pada kurun waktu 2017-2019. Penelitian dilakukan dengan data keuangan dari 22 perusahaan dan dengan pengamatan sejumlah 66 sampel penelitian. Penelitian dilakukan dengan pemanfaatan teknik analisis regresi logistik. Penelitian ini mendapatkan hasil yang menyatakan bahwa variabel pertumbuhan perusahaan tidak berpengaruh signifikan terhadap penerimaan opini audit going concern. Namun variabel opini audit tahun sebelumnya memiliki pengaruh terhadap penerimaan opini audit going concern.

PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SUB-SEKTOR FARMASI PADA TAHUN 2015-2019 Andres Hiltown Naibaho; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Corporate income tax is an obligation given to company for its income then deposited into the state treasury. However, this tax is an obligation that is not liked by many parties. Therefore, the author makes this study aims to see how the influence of profitability and operating costs on corporate income tax in manufacturing companies listed on the IDX of the pharmaceutical Sub-Sector in 2015-2019. This study uses purposive sampling technique as many as 8 companies with company codes, namely: DVLA, INAF, KAEF, KLBF, MERK, PYFA, SIDO, TSPC, the number of sampling is 40 research data. This type of research is quantitative research that uses the annual financial statements of manufacturing companies listed on the IDX for the Pharmaceutical Sub-Sector in 2015-2019. In this study the authors used coefficient of determination, descriptive statistical tests, autocorrelation test, data normality test, heteroscedasticity, multicollinearity test, T significant test, and F significant test. This results of this research are; 1) profitability has a partial effect on corporate income tax, 2) operating costs have no significant effect on corporate income tax, and 3) profitability and operating costs have a simultaneously effect on corporate income tax in manufacturing companies listed on the Indonesia Stock Exchange for the Pharmaceutical Sub-Sector in 2015- 2019.

Pengaruh Leverage dan Profitabilitas Terhadap Peringkat Obligasi Perusahaan Sektor Jasa Non Keuangan Terdaftar di BEI 2017-2020 Gyzhella Chresty Angel; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine how leverage, how profitability, and how leverage and profitability against bond rating service sector (non-financial) companies in Indonesia Stock Exchange 2017–2020 period. The population in this study is bond rating service sector (non-financial) companies listed in Indonesia Stock Exchange 2017-2020 period totaling 326 companies. The sampling technique used was purposive sampling in order to collect 28 samples service sector (non-financial) companies for 3 years of research. Data collection methods used in this study is a nonparticipant observation and the data required in this study is observational data obtained from www.idx.co.id. Based on the simultaneous test by logistic regression analysis with the help of SPSS 22 for windows, the result of this study shows that leverage (DER) does not have a significant effect to bond rating, profitability (ROA) have a significant positive effect towards bond rating, then leverage and profitability also have a significant positive effect on bond rating in service sector (non-financial) companies listed on Indonesia Stock Exchange 2017-2020 period.

ANALISA PERHITUNGAN HARGA POKOK PRODUKSI DALAM PENENTUAN HARGA JUAL PADA PT. HEXING TECHNOLOGY Bintang Harapan; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

PT. Hexing Technology is an Indonesia-based electronic metering and system company that was founded in 2009. The calculation of the cost of production and the determination of the company's selling price is very important in classifying costs. The purpose of this study was to determine the calculation of the cost of production at PT. Hexing technology which aims to obtain a clear picture of the method of calculating the cost of production and selling price used by the company. The results of this study are that there are differences in the calculation of the cost of production applied by the company using the mark up pricing method and the calculation carried out by the researcher on the cost of production using the job order costing method. This is because the calculation of the cost of goods manufactured by the company or using the mark-up method so far does not take into account all factory overhead costs that should be charged. then the results of this study by using job order costing get a bigger profit.

PENGARUH PAJAK DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI 2017-2020 Ridelni Eunike Br Ginting; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to analyze and see how the effect of Tax and Size Firm on Transfer Pricing. The research data were obtained from manufacturing companies in the food and beverage sub-sector which are listed on the Indonesia Stock Exchange. Population this study uses financial statements of manufacturing companies in the food and beverage sub-sektor in 2017-2020 which are listed on the Indonesia Stock Exchange as the population. The sample used is 9 companies for 4 years and total sample is 36 observation data. Processin data using SPSS and performing several stateges of analysis is descriptive statistical test, normality test, multicolinearity test, heteroscedasticity test, autocorrelation test, determination test, T test and F test, The results of this study indicate that partially tax have no effect on transfer pricing. In contrast to the size firm which partially have a significant effect on transfer pricing. While simultaneously taxes and size firm have a significant effect on transfer pricing.

PENGARUH PROFITABILITAS, BEBAN PAJAK KINI, DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017-2020 Rifaldo Purba; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study is to analyse the effect of profitability, current tax expense, and deferred tax assets on earnings management. The research data were obtained from manufacturing companies in the non-cyclical industrial sector of the food and beverage sub-sector listed on the Indonesia Stock Exchange. There are 10 companies out of a total of 63 companies studied using a 4-year period (2017-2020). The method used in this study is a descriptive method using a quantitative approach. The results of this study indicate that simultaneously profitability, current tax expense, and deferred tax assets have a significant effect on earnings management. While partially found that profitability and current tax expense have no effect on earnings management. In contrast to deferred tax assets which partially have a significant effect on earnings management.

PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2018 – 2020 Irene Alda Uli Siregar; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine the effect of profitability, solvency and firm size on audit report delays in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The samples used as many as 24 companies with purposive sampling technique. This study uses secondary data that is processed using the SPSS application. The analysis technique used is multiple linear regression analysis. The results showed that profitability and firm size had a negative effect on audit report lag, while solvency had a positive effect on audit report lag.

PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR PENGHASIL BAHAN BAKU SUB-SEKTOR LOGAM DAN MINERAL DI BURSA EFEK INDONESIA TAHUN 2019-2020 Irma Suryani; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to analyze and see how the effect of tax planning on earnings management in raw materials and minerals sub-sector companies listed on the IDX for the 2019-2020 period. The sampling thecnique was carried out by selected purposive sampling 15 companies for 2 years and the namber of samples is 23 companies. The source of data in study is secondary data downloaded throught the official website of the IDX. This type of research is descriptive analysis method and the type of research is quantitative research. The data analysis technique in this study used multiple linear regression analysis. Processing data using SPSS and performing several stages of analysis, namely descriptive statiscal test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, determination test. T test and F test. The result of this study indicate that simultaneously tax planning has no significant effect on earnings management in metal and mineral sub-sector manufacturing companies that produce raw material listed on the Indonesia Stock Exchange for the 2019-2020 period.

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 Clarina Freshya Waruwu Daka Sepry Sihombing Daniel Luther Somopawiro DEVINA TERTIANA SIREGAR Dimas Nugroho DINA MADELINA PRATIWI PUSPITASARI Elda Legia Pasaribu Elda Legia S. Pasaribu Elisa Siahaan Elma Rebecca Tania Simanjuntak Esra Supriyani Ezra Hasundungan Doloksaribu Francis Hutabarat Geovani Sitepu Ginting, Marco Antonio Grace Purity Elisabeth Simbolon Gyzhella Chresty Angel Haida Situmorang Halawa, Krisman Handy Waldy Sembiring Depari Harman Malau Heddry Purba 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 Jacob William Marriott Jesica Anggreani Siringoringo JESSICA ANGELINA SITOHANG Jhonson Trimartin Sitanggang Joel Davidson Sinaga Jonatan Romeldo Pardomuan Hasiholan Joshua Joshua Hasiholan Nainggolan Kenneth Nicholas Manullang Kevin Marshall Pandiangan Kevlin Malau, Mei Lenita Waty Lisa Marbun, Alvario Marlinda Siahaan Marpaung, Joshua Marthinus Ismail Matthew Mei Kevlin Malau Meidy Lieke Karundeng Michael Raydiene Michael Sebastian Silaban Mila Susanti Naibaho, Novselyn Nova Lorenzi Ouduil, Stanley Alberto Pandiangan, Austin Alleyn Pandiangan, William Anestson Paulsen Parulian Simanjuntak Paul Eduard Sudjiman Pebrin Miller Limbong Philip Morris Sihombing Pondi, Kepha 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 Pintauli Rophinta Violyta Rosalinda Sabbathista Simatupang Rosita, Mila Rut Meflinda Rut Meflinda BR Hutagalung Sabatini Simbolon Sebastian Gerald Wesley Silalahi Seroy, Rhiezky Samuel Seveny Amellia Lingga Shelly Julyen Sinurat Simangunsong, Aron Apul Parasian Simorangkir, Rio Idris Timbul Situmorang, Irene Hari Anakia Sylvia Kristinauli Siregar Siagian Telaumbanua, Aluinahot Widiyanto, Meidy Yehezkiel Rivaldo Tarigan Yohana Monica S. Yosafath Laksana Zifora Yanesya Takaria

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