Article Per Year (5 Year)
p-Index From 2021 - 2026
3.237
P-Index
This Author published in this journals
All Journal JAKPI JURNAL PENGABDIAN KEPADA MASYARAKAT JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) TERRA : Journal of Land Restoration International Journal of Supply Chain Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Trends in Accounting Research Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Education, Communication and Economics Locus Journal of Academic Literature Review Proceeding of The International Conference on Economics and Business Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Indonesia Sosial Sains International Journal of Trends in Accounting Research Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia
Situmeang, Chandra
Universitas Negeri Medan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Effect of Auditor Ethics, Complexity, Audit Fees, Auditor Motivation, and Time Budget Pressure on Audit Quality for All Members of the Indonesian Institute of Certified Public Accountants Abdul Aziz; Iskandar Muda; Chandra Situmeang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3519

Abstract

This study aims to determine the effect of auditor ethics, complexity, audit fees, auditor motivation, and time budget pressure on audit quality for All Members of the Indonesian Institute of Certified Public Accountants. This research is a quantitative research with a descriptive approach. The research was carried out in All Members of the Indonesian Institute of Certified Public Accountants who are registered in the 2020 membership. The population of this study were All Members of the Indonesian Institute of Certified Public Accountants as many as 1,450 people. The sample size in this study was 208 Members of the Indonesian Institute of Certified Public Accountants. This research uses structural equation model (SEM) analysis. The results obtained are that auditor ethics has a significant effect on audit quality, complexity has a significant effect on audit quality, audit fees has a significant effect on audit quality, auditor motivation has a significant effect on audit quality, and time budget pressure has a significant effect on audit quality.
Antecedents Effect of Financial Inclusion for the People of North Sumatera Adelina Lubis; Ritha Dalimunthe; Chandra Situmeang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 4 (2019): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i4.602

Abstract

This study aims to determine the effect of financial literacy and financial technology (fintech) partially influencing financial inclusion in the people of North Sumatra, then to determine the effect of financial literacy and financial technology (fintech) simultaneously influencing financial inclusion in the people of North Sumatra. The research samples are 100 respondents. The method of analysis in this study is multiple linear regression analysis. The results of the regression analysis partially show financial literacy and financial technology have a positive and significant effect on financial inclusion in the people of North Sumatra. Simultaneously financial literacy and financial technology affect financial inclusion in society North Sumatra. The most dominant variable affecting financial inclusion is financial literacy.
The Effect of Accounting Information and Organizational Culture on Decision Making Teresa Paulina Sihombing; Nasirwan Nasirwan; Chandra Situmeang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 1 (2020): 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.v3i1.800

Abstract

This study examines the educational foundation's organizational decision making model that is the influence of accounting information and organizational culture on decision making. This research is a quantitative study with descriptive and inferential analysis. The sample of this study was 72 Catholic education foundations in Indonesia, which were tested by Partial Least Square (PLS) based analysis and data processing methods with the Smart PLS 3.0 program. This study obtains some empirical evidence, namely, first, accounting information significantly influences decision making. These results are consistent with the theory that the main purpose of the foundation's financial statements is to provide relevant information to meet the foundation's internal and external interests to help decision makers make the best decisions for the organization. Second, organizational culture significantly influences decision making. This result is in line with organizational culture theory which states that organizational culture is a value that is used as a reference in all decisions and actions of members of the organization and that reflects the goals, identity, and standard of evaluation of everything in the organization. So it was concluded that the best decision was a decision made based on accounting information and organizational culture at a Catholic education foundation in Indonesia
Co-Authors Abdul Aziz Adelina Lubis Andico Sihombing Annisa, Nadia Aried Sumekar Asen Susanto Azhar Maksum Chalil, Syahrizal Choms G. G. T. Sibarani Choms Gary Ganda Tua Sibarani Dian Y.T.S Situmorang Diana Hasyim Diana Hasyim Eka Daryanto ERLINA Erlina Erlina Erlina Erlina Erlina Esa Setiana Esna Muriana Hutabarat Fitri, Melvi Hidayat, OK Sofyan Ikhsan, Arfan Inggrid Lidya Panjaitan Iskandar Muda Kanang Setyo Hindarto La Ane Muhammad Ishak Nasirwan Nasirwan Nasution, Abdillah Arif Nasution, Abdillah Arif Octaviani, Ermi Prasetyo Prasetyo Rina Br. Bukit Ritha Dalimunthe Rujiman, Rujiman Sibarani , Choms G. G. T. Siti Hardiyanti Marpaung Suprapto Suprapto Teresa Paulina Sihombing triadiarti, yulita Ulfa Utari Wardani Pulungan, Rafika Welly, Yerisma Yermiana, Vaskha Yessy Pradita Mulasi