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All Journal JURNAL ECONOMIA Economic Journal of Emerging Markets Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Ilmiah Manajemen "E M O R" Al-Kharaj: Journal of Islamic Economic and Business The Indonesian Journal of Accounting Research Dinasti International Journal of Digital Business Management TheJournalish: Social and Government Economics and Digital Business Review Solusi: Jurnal Kajian Ekonomi dan Bisnis Studi Ilmu Manajemen dan Organisasi Jurnal Media Informatika Jurnal Arastirma juremi: jurnal riset ekonomi Telaah Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP) International Journal of Islamic Business and Management Review Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge Journal of International Conference Proceedings Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Contemporary Multidisciplinary Research Benefit : Journal of Bussiness, Economics, and Finance Indo-Fintech Intellectuals: Journal of Economics and Business JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Aplikasi Perpajakan Jurnal Pengabdian Masyarakat dan Riset Pendidikan VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity Journal of Ekonomics, Finance, and Management Studies Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial KINERJA : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Akuntansi Dhana Journal of Current Studies in SDGs Journal of Current Studies in SDGs IDEI: JURNAL EKONOMI & BISNIS
Baldric Siregar
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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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.
How Do Governments Spend Their Public Spending? Luthfia, Munhamik; Siregar, Baldric
Jurnal Economia Vol 12, No 2: October 2016
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (642.294 KB) | DOI: 10.21831/economia.v12i2.11297

Abstract

Abstract: How Do Governments Spend Their Public Spending? The objectives of this study are to examine whether the local expenditure for education, health, and economic influence economic welfare, and whether population influences the relationship between them. This study used the sample of all province in Indonesia 2008-2013, except Kalimantan Utara Province. The method used in this study is multiple regression methods. The result of this study states that education expenditure had a significant positive effect, health expenditure had not significant negative effect, while economic expenditure had a significant negative effect on the welfare. Population as the moderating variable cannot moderate the relationship between that expenditure with the welfare.Keywords: education expenditure, health expenditure, economic expenditure, population, and welfare.Abstrak: Bagaimana Pemerintah Mengalokasikan Pengeluaran Publiknya? Tujuan penelitian ini adalah untuk menguji apakah belanja daerah untuk belanja pendidikan, kesehatan, dan ekonomi mempengaruhi kesejahteraan, dan apakah populasi mempengaruhi hubungan antara ketiga belanja tersebut dengan kesejahteraan. Penelitian ini menggunakan sampel seluruh provinsi di Indonesia tahun 2008-2013, kecuali Provinsi Kalimantan Utara. Metode yang digunakan adalah metode regresi berganda. Hasil penelitian menunjukkan bahwa belanja pendidikan memiliki pengaruh positif, belanja kesehatan memiliki pengaruh negatif tidak signifikan, dan belanja ekonomi memiliki pengaruh negatif signifikan terhadap kesejahteraan. Populasi sebagai variable moderasi tidak mampu memoderasi hubungan antara ketiga belanja tersebut dengan kesejahteraan.Kunci: belanja pendidikan, belanja kesehatan, belanja ekonomi, populasi penduduk, dan kesejahteraan masyarakat.
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.
Forecasting Indonesia's Gross Domestic Product Using Extreme Learning Machine and Double Exponential Smoothing Bria, Anggelina Yuniance; Miswanto; Biyanto, Frasto; Siregar, Baldric
Indonesian Journal of Contemporary Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/modern.v4i1.13265

Abstract

Gross Domestic Product (GDP) is one of the main indicators used to measure the economic condition of a country. Stable economic growth is crucial for achieving societal well-being; however, there are various factors that influence GDP fluctuations. Internal factors, such as ineffective fiscal and monetary policies, as well as external factors like changes in global economic conditions and geopolitical instability, can lead to instability in GDP growth. To improve GDP stability, appropriate fiscal and monetary policies, infrastructure investments, productivity enhancement, and the promotion of industry and the creative economy are necessary. This study employs two forecasting methods, namely Extreme Learning Machine (ELM) and Double Exponential Smoothing (DES), to analyze and predict economic growth based on historical GDP data. The results show that both methods can be used effectively to predict GDP growth, with ELM demonstrating superior ability in producing more accurate forecasts. By applying the right methods, it is expected that stable GDP growth can be achieved, leading to improved societal well-being and advancing the nation's progress.
The Spatial Lag X Method Using Three Types of Distance Weighting in Food Security Data Analysis in Central Sulawesi Mbete, Roselina Lucia Ketty; Miswanto; Biyanto, Frasto; Siregar, Baldric
Indonesian Journal of Contemporary Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/modern.v4i1.13266

Abstract

Food security is a critical global issue due to rapid population growth and the increasing impacts of climate change. This study aims to analyze food security and identify spatial patterns among regions in Central Sulawesi in 2022. A Spatial Lag X method was applied, enhanced with three distance weighting techniques: Inverse Distance Weighting (IDW), Exponential Distance Decay (EXP), and Double Power Distance (DPD). These were used to assess the spatial influence on food security data, sourced from the Central Sulawesi Statistics Bureau. The Spatial Lag X approach integrates neighboring regions’ variables to explain the dependent variable. The findings reveal that with IDW and EXP weights at a 10% significance level, no variables significantly influenced the Food Security Index. However, using DPD weights, Gross Regional Domestic Product (GRDP) per capita at current prices (X4) significantly influenced the Food Security Index at a 10% level. The DPD-weighted Spatial Lag X model was identified as the best model for analyzing food security in Central Sulawesi in 2022, achieving an AIC value of 23.91885 and an R² of 0.9977. This study highlights the importance of spatial factors in understanding regional food security dynamics.
Co-Authors Abdul Rahman Adelia Fernandes Al.Patriot Putera Mahendra Alda Yuliana Alfredo Dos Santos Amalia, Yusrina Amilerienza Ningo Ana Marcal Ana Marcal Anacleto Roberto Carolina Soares Anacleto Roberto Carolina Soares Ananias Barreto Ance Costansa Rajabuan Anjar Surdiyani Annisa Apolinario Magno Baldric Siregar Baquita M. G. Pereira Beby Ayu Wardhani BIYANTO, FRASTO Bonifacio José Tilman Bria, Anggelina Yuniance Chris Indah Pratiwi Darmawan Purwana Davia Mia Amanda David Prasetya Devi Tri Nugraheni Devita Tiara Kusuma Dimençia Canossa Da Costa Amaral Dody Hapsoro Edigar Filipe Pereira Edigar Filipe Pereira Egídio Maria de Jesus Gomes Endarwati Endarwati Ernawan Septia Putri Ussholehah Fadli, La Ode Ferdya Bayu Nugroho Filipe Mendes Pereira Fithratun Nuha Tsabita Frasto Biyanto Frasto Biyanto Frasto Biyanto FRASTO BIYANTO Frasto Biyanto Frasto Biyanto Frasto Biyanto Frasto Biyanto Frasto Biyanto Frasto Biyanto Frasto Biyanto G. Gunawan Gabriela Rosellini Wisnu Geraldin Hafid, Abdullah Helio Augusto da C. Xavier Mauquei Hernandi J Irma Oktarina Safitri Irma Oktarina Safitri Jatinugroho, Robertus Cahyo klariadi kla Kyla Narinta Safitri Lilis Susanti Luthfia, Munhamik Maghfira Ghina Pangesti Mahendra, Rizky Cahya Marganing Mukti Mario Da Costa Mbete, Roselina Lucia Ketty Megantoro Effendi Meiliasari, Vika Metilda Dwi Putri Landang Miftahul Huda Apriyadi Mimi Meriami Br Pane Miswanto Miswanto Muhammad Nabil Bouxit Muji Setyo Jatmiko Muqorrobien Marufi Mutiara Indah Lestari Mutiara Susyyani Mutriara Indah Lestari Natalia Geulis N.P Neno, Yohanes Robinsius NENTA, YOSEP ARMANDO Ni Kadek Dwi Ervina Niken Betari Muslimah Nopi Handayani Novia Rosa de Sousa Nugraha, Mochamad Saddam Ilyas Nur Wulandari, Diah Novita Nurlaila Puspa Ramadhani Nurna Pratiwi Perdana, Oksa Wisnu Petrus Kanisius Yosta Pinto, Leonardo Putra, Gregorius Okta Putri Dharmana, Vanessa Putri, Ajeng Kharisma R. Stefanus Seno Bagus W Rahmawaty, Anisa Ratnasari, Intan Rifki Putra Hidayat Rita de Fátima V. da Silva Rizka Ageng Pertiwi Romadhona Ana Maghfiroh Rosalina Deviyanti Rudy Badrudin Rudy Badrudin Salsabila Az-Zahra Santosa, Harjuna Cipta Satriyo Nugroho Sempati May Al-Farrasi Shandhi Alamsyah Shilfiyana, Dhindha Soares, Casimiro Soares, Luis Americo Soegiharto Soegiharto Tandinus Murib Tay, Renya Rostika Oma Terra, Inai Totok Wijayanto, Totok Vani Oktafiani Vita Violita Lestari Wahyu Tri Susilowati Wahyu Tri Susilowati Wikarisa Yudhasepti Wing W. Winarto Wulandari, Amalia Dewi Ximenes, Antonio Yondik Army Pratama Zahra, Zulfa Putri Az-