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All Journal Economic Journal of Emerging Markets Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Akuntabel : Jurnal Ekonomi dan Keuangan The Indonesian Journal of Accounting Research juremi: jurnal riset ekonomi Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis Journal of Innovation Research and Knowledge Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Baldric Siregar
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN: STUDI EMPIRIS DI BURSA EFEK INDONESIA Baldric Siregar; Abdul Rahman
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2012): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2012.82.21

Abstract

This research provides the investigation over the acceptance of going concern audit opinion  which can be performed by observing the company’s internal condition such as the audit  quality, company’s financial condition, audit opinion prior year, company growth, company  size, and debt to equity ratio. Samples are obtained by purposive sampling method and 185 observation data from 2006 - 2010 at manufacturing companies listed at Indonesia Stock Exchange. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this research is that audit opinion prior year, company growth, and debt to equity ratio are significantly affect the probability of acceptance of going concern audit opinion. On the other hand audit quality, company’s financial condition, and company size do not significantly acceptance of going concern audit opinion.Keywords: audit quality, financial condition, growth, going concern, going concern opinion
DETERMINAN FEE AUDIT Baldric Siregar; Mutiara Indah Lestari
Jurnal Riset Manajemen dan Bisnis Vol 10, No 1 (2015): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2015.101.353

Abstract

ABSTRACT This study aims to examine the factors that affect audit fees. Factors examined include  factors derived from the entity (client) and the factors derived from the auditor. The sample of this research is that companies listed in Indonesia Stock Exchange for the period 2007- 2008. The existence of audit fee disclosure in the financial statements or annual report is the main requirement for a company used as a sample. The hypotheses are tested using multiple regression. Empirical evidence shows that the size and complexity of the entity have positive influences on audit fees. Both of these factors are factors derived from the entity. In addition, the audit reputation has a positive influence on audit fees. This audit reputation is a factor derived from the auditor. Other factors are tested as risk, internal audit, audit committee, financial condition, and audit tenure have no influence on the audit fee. Keywords: audit fee, client size, risk, entitas complexity, auditor reputation, internal audit, audit committee, audit tenure, client financial condition. ABSTRAK Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi biaya audit. Faktor yang diteliti meliputi faktor yang berasal dari entitas (klien) dan faktor-faktor yang berasal dari auditor. Sampel dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2007-2008. Adanya pengungkapan biaya audit dalam laporan keuangan atau laporan tahunan adalah syarat utama untuk sebuah perusahaan yang digunakan sebagai sampel. Hipotesis diuji dengan menggunakan regresi berganda. Bukti empiris menunjukkan bahwa ukuran dan kompleksitas entitas memiliki pengaruh positif pada biaya audit. Kedua faktor ini adalah faktor-faktor yang berasal dari entitas. Selain itu, reputasi audit memiliki pengaruh positif pada biaya audit. Reputasi Audit ini merupakan faktor yang berasal dari auditor. Faktor-faktor lain diuji sebagai risiko, audit internal, komite audit, kondisi keuangan, dan masa jabatan audit tidak memiliki pengaruh pada biaya audit. Kata kunci: biaya audit, ukuran klien, risiko, kompleksitas entitas, reputasi auditor, audit internal, komite audit, masa jabatan audit, kondisi keuangan klien
Ekspropriasi Pemegang Saham Minoritas dalam Struktur Kepemilikan Ultimat Baldric Siregar
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.193

Abstract

Large shareholders establish control over a firm through pyramid structure and cross-holding among firms. Those types of ownership structure create divergence between cash flow rights and control rights. Large shareholders may have control over a firm despite little cash flow rights. This study investigates the effects of cash flow right and control right separation on firm value of Indonesian companies listed on the Indonesia Stock Exchange for the period of 2000 to 2004. I use cut-off point of 10 percent control rights to test those effects. The results show that cash flow rights have positive effect on firm value, suggesting that firm value increases as cash flow right of controlling shareholders increases. I  further test whether cash flow right leverage depends on the controlling shareholders' participation in firm management and the presence of the second controlling shareholder. Contrary to the expectation, the evidence shows that the coefficients on both interactions are insignificant.
Pengaruh Pemisahan Hak AliranKas dan Hak Kontrol terhadap Dividen BALDRIC SIREGAR
The Indonesian Journal of Accounting Research Vol 11, No 2 (2008): JRAI May 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.190

Abstract

The expropriation of minority shareholders by those of controlling shareholders is the main agency conflict in firms with concentrated ownership. The expropriation is obvious when cash flow and control rights are separated through pyramiding and cross-holdings. The ultimate ownership concept is used to identify the separation and investigate its implications on dividend. By using sample of firms listed in the Jakarta Stock Exchange for the period from 2000 to 2004, empirical evidence shows that cash flow and control rights do not go together but have different implications. The cash flow right concentration is an incentive to avoid expropriation. This can be seen from evidences of positive effects of cash flow rights on dividend. On the other hand, control right concentration is an incentive to generate private benefits through expropriation. This conclusion is supported by evidence of negative effects of control rights on dividend. When control rights exceed cash flow rights, the controlling shareholders have higher incentive to expropriate by participating in firm's management. The controlling shareholders' participation in management makes them more free to generate private benefits. The incentive, how ever is lower when a firm has the second controlling shareholder. The second controlling shareholder can mitigate the controlling shareholder's incentive to expropriate.
The Effect of Profitability, Liquidity, and Solvency on Sustainable Reporting with Corporate Governance as Moderating Variable Baldric Siregar; Niken Betari Muslimah; Dody Hapsoro
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1761

Abstract

This study aims to examine the effect of profitability, liquidity, and solvency on sustainable reporting. This study also examines the impact of corporate governance in moderating the effect of profitability, liquidity, and solvency on sustainable reporting. We use data on finance, governance, and sustainability reporting obtained from financial reports and sustainability reports for financial institution companies over 5 years, from 2016 to 2020. We use multiple regression to estimate the research model. Empirical findings show that profitability and liquidity have a positive impact on sustainable reporting. Other findings also show that corporate governance can increase the positive impact of profitability on sustainable reporting.
Apakah rasio keuangan perbankan berdampak pada penilaian kesehatan bank syariah? Wahyu Tri Susilowati; Baldric Siregar
AKUNTABEL Vol 19, No 2 (2022): Juni
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.09 KB)

Abstract

Tujuan utama dilakukannya penelitian ini adalah untuk menemukan bukti empiris tentang dampak CAR, FDR, dan BOPO pada kinerja bank syariah tahun 2017-2020 dan 2021 (Januari-Agustus).Metode penelitian yang digunakan pada penelitian ini adalah memakai metode dokumentasi,  diambil dari dokumen berupa data statistik perbankan syariah melalui website www.ojk.go.id. Temuan utama penelitian ini adalah penelitian ini berhasil membuktikan CAR dan FDR memberikan pengaruh positif pada kinerja keuangan perbankan syariah, namun untuk BOPO memberikan pengaruh negatif pada kinerja keuangan perbankan syariah. Implikasi Teori dan Kebijakan penelitian ini adalah Bank Syariah sebagai regulator dan fasilitator pengembangan perlu melakukan evaluasi kinerja Bank Syariah khususnya apakah bank tergolong bank yang sehat. Kebaharuan Penelitian adalah artikel ini menjelaskan konsep penilaian kesehatan dan kinerja bank syariah secara lengkap.
REAKSI PASAR MODAL INDONESIA TERHADAP PERISTIWA PERANG RUSIA DAN UKRAINA Miftahul Huda Apriyadi; Devita Tiara Kusuma; Salsabila Az-Zahra; Baldric Siregar
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.819 KB) | DOI: 10.31955/mea.v6i3.2258

Abstract

Penelitian ini bertujuan untuk mengetahui reaksi pasar modal sebagai akibat dari peristiwa awal perang Rusia-Ukraina yang terjadi pada tanggal 24 Februari 2022 dan pemberian sanksi terhadap Rusia pada tanggal 27 Februari 2022. Penelitian menggunakan pendekatan event study dengan abnormal return sebagai variabel. Pengambilan sampel dilakukan secara purposive sampling dan terpilih 30 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada Indeks LQ45 dari bulan Februari sampai Juli 2022. Dengan menggunakan One Sample T-Test dan Paired Sample T-Test sebagai teknik analisis data, diperoleh hasil penelitian yaitu pada peristiwa awal perang Rusia-Ukraina maupun peristiwa pemberian sanksi terhadap Rusia, sebagian besar hari di sekitar peristiwa menunjukkan tidak ada abnormal return yang signifikan. Di samping itu, antara sebelum dan sesudah terjadinya kedua peristiwa, tidak ada perbedaan rata-rata abnormal return.
PENGARUH PEMAHAMAN PAJAK DAN BIAYA TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEMUDAHAN SISTEM E-FILING SEBAGAI VARIABEL MODERASI Ernawan Septia Putri Ussholehah; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9440

Abstract

This study aims to determine the effect of understanding taxation, compliance costs on taxpayer compliance with the ease of the e-filing system as a moderating variable. The method used is a quantitative approach and uses individual taxpayers as the unit of analysis. The sample was taken using a purposive sampling technique and the criteria were taxpayers who already had an NPWP and had used the e-filing system as a tax return reporting process. The sample size was 104 respondents. Data collection was carried out by distributing questionnaires through social media. The data was processed using SPSS version 22.0 and using multiple linear regression analysis techniques. The results showed that tax understanding has a significant positive effect on taxpayer compliance, compliance costs have a significant positive effect on taxpayer compliance, the ease of the e-filing system moderates tax understanding has a significant positive effect on taxpayer compliance, the ease of the e-filing system moderates compliance costs has a negative and insignificant effect on taxpayer compliance.
PENGARUH KETERSEDIAAN DIGITAL PAYMENT, PERCEIVED SECURITY DAN PERCEIVED EASE OF USE TERHADAP CUSTOMER SATISFACTION PADA RUMAH MAKAN DI SETURAN Sempati May Al-Farrasi; Miswanto Miswanto; Baldric Siregar; Frasto Biyanto
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9572

Abstract

Era digital telah mendorong adopsi pembayaran digital sebagai bagian dari kebiasaan transaksi modern. Digital payment menawarkan efisiensi, keamanan, dan kemudahan, yang semakin penting bagi masyarakat, termasuk pelanggan rumah makan di wilayah Seturan, Yogyakarta. Faktor persepsi keamanan (perceived security) dan persepsi kemudahan penggunaan (perceived ease of use) menjadi aspek krusial dalam memengaruhi kepuasan pelanggan. Penelitian ini bertujuan untuk menganalisis pengaruh ketersediaan digital payment, perceived security, dan perceived ease of use terhadap customer satisfaction di rumah makan wilayah Seturan. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui kuesioner. Sampel terdiri dari 138 responden yang merupakan pelanggan rumah makan di wilayah Seturan. Analisis data dilakukan menggunakan regresi berganda untuk mengidentifikasi hubungan antar variabel. Digital payment memberikan kontribusi positif terhadap kepuasan pelanggan, meskipun tidak signifikan secara statistik. Perceived security memiliki pengaruh signifikan terhadap kepuasan pelanggan, menunjukkan pentingnya rasa aman dalam transaksi digital. Perceived ease of use memberikan pengaruh paling signifikan, menunjukkan bahwa kemudahan penggunaan menjadi faktor utama yang memengaruhi kepuasan pelanggan. Perceived ease of use terbukti sebagai determinan utama kepuasan pelanggan dibandingkan faktor lainnya. Hal ini mengindikasikan bahwa pelanggan lebih menghargai pengalaman transaksi yang sederhana dan bebas hambatan daripada sekadar ketersediaan teknologi atau fitur keamanan tambahan. Kepuasan pelanggan dipengaruhi oleh kombinasi teknologi yang efisien, aman, dan mudah digunakan. Restoran di Seturan perlu memastikan integrasi pembayaran digital yang aman dan mudah diakses untuk menciptakan pengalaman pelanggan yang memuaskan, sekaligus meningkatkan loyalitas mereka
DETERMINAN FEE AUDIT Baldric Siregar; Mutriara Indah Lestari
Jurnal Riset Manajemen dan Bisnis Vol. 10 No. 1 (2015): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v10i1.208

Abstract

ABSTRACT This study aims to examine the factors that affect audit fees. Factors examined include factors derived from the entity (client) and the factors derived from the auditor. The sample of this research is that companies listed in Indonesia Stock Exchange for the period 2007- 2008. The existence of audit fee disclosure in the financial statements or annual report is the main requirement for a company used as a sample. The hypotheses are tested using multiple regression. Empirical evidence shows that the size and complexity of the entity have positive influences on audit fees. Both of these factors are factors derived from the entity. In addition, the audit reputation has a positive influence on audit fees. This audit reputation is a factor derived from the auditor. Other factors are tested as risk, internal audit, audit committee, financial condition, and audit tenure have no influence on the audit fee. Keywords: audit fee, client size, risk, entitas complexity, auditor reputation, internal audit, audit committee, audit tenure, client financial condition. ABSTRAK Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi biaya audit. Faktor yang diteliti meliputi faktor yang berasal dari entitas (klien) dan faktor-faktor yang berasal dari auditor. Sampel dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2007-2008. Adanya pengungkapan biaya audit dalam laporan keuangan atau laporan tahunan adalah syarat utama untuk sebuah perusahaan yang digunakan sebagai sampel. Hipotesis diuji dengan menggunakan regresi berganda. Bukti empiris menunjukkan bahwa ukuran dan kompleksitas entitas memiliki pengaruh positif pada biaya audit. Kedua faktor ini adalah faktor-faktor yang berasal dari entitas. Selain itu, reputasi audit memiliki pengaruh positif pada biaya audit. Reputasi Audit ini merupakan faktor yang berasal dari auditor. Faktor-faktor lain diuji sebagai risiko, audit internal, komite audit, kondisi keuangan, dan masa jabatan audit tidak memiliki pengaruh pada biaya audit. Kata kunci: biaya audit, ukuran klien, risiko, kompleksitas entitas, reputasi auditor, audit internal, komite audit, masa jabatan audit, kondisi keuangan klien
Co-Authors Abdul Rahman Al.Patriot Putera Mahendra Alda Yuliana Amilerienza Ningo Anjar Surdiyani Beby Ayu Wardhani BIYANTO, FRASTO David Prasetya Devi Tri Nugraheni Devita Tiara Kusuma Dody Hapsoro Edigar Filipe Pereira Ernawan Septia Putri Ussholehah Fithratun Nuha Tsabita FRASTO BIYANTO Gabriela Rosellini Wisnu Geraldin Irma Oktarina Safitri Lilis Susanti Miftahul Huda Apriyadi Miswanto Miswanto Muhammad Nabil Bouxit Mutiara Indah Lestari Mutriara Indah Lestari Niken Betari Muslimah Nopi Handayani Nurna Pratiwi Rosalina Deviyanti Rudy Badrudin Salsabila Az-Zahra Sempati May Al-Farrasi Shandhi Alamsyah Shandhi Alamsyah Wahyu Tri Susilowati Wahyu Tri Susilowati