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All Journal Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Binus Business Review Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Accounting and Management Journal SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Mantik FINANCIAL : JURNAL AKUNTANSI JURNAL LENTERA BISNIS Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Research in Business, Economics, and Education Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) International Journal Of Science, Technology & Management (IJSTM) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) JURNAL MITRA PRIMA Journal of Economics and Business Letters Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Akuntansi Prima International Journal of Applied Finance and Business Studies Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Innovative: Journal Of Social Science Research International Journal of Scientific Multidisciplinary Research (IJSMR) Journal of Social Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics, Management and Accounting Journal Accounting International Mount Hope Jurnal Media Akademik (JMA)
Enda Noviyanti Simorangkir
Universitas Prima Indonesia
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THE INFLUENCE OF AUDIT QUALITY, GOOD CORPORATE GOVERNANCE AND LIQUIDITY ON OPINION AUDIT GOING CONCERN CONSUMPTION GOODS COMPANIES REGISTERED ON THE IDX YEAR 2019-2021 Enda Noviyanti Simorangkir; Darwin Wijaya; Felixcyrus Ganily; Angelina; Putri Wahyuni
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.143

Abstract

Audit quality, good corporate leadership, and liquidity are factors influencing the acceptance of a concerned audit opinion. In this capital market, both large companies and small companies are listed. Companies large and small alike have assets. Large companies usually have more access than small companies. Large companies often get going concern audit opinions because of the ease of obtaining funds. This study aims to evaluate the effect of company size, audit quality, good company management, and liquidity on the concern audit opinions of consumer goods companies listed on the Indonesia Stock Exchange between 2019 and 2021.Financial report data is the source of data used in this study. This. This study analyzes consumer goods companies Registered on the Indonesia Stock Exchange from 2019 to 2021. During the 2019–2021 research period, a purposive sampling technique was used to select 61 companies. The results of the study show that the Audit Opinion of Going Concern Consumer Goods Companies Registered on the IDX for 2019-2021 is not affected by Audit Quality, Good Corporate Governance, and Liquidity. Data analysis was performed by logistic regression analysis in SPSS.
THE EFFECT OF INVESTMENT DECISION, SOLVENCY, PROFITABILITY, CAPITAL STRUCTURE ON COMPANY VALUE OF MANUFACTURING INDUTRY COMPANIES IN THE CONSUMER GOODS SECTOR LISTED IN THE INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2019-2022 Ibrania Euis Anggie Sianturi; Enda Noviyanti Simorangkir; Juli Arlis Sianturi; Soni Dharma Syaputra; Putri Wahyuni
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.355

Abstract

This research aims to find out the influence of Investment Decisions, Solvency, Profitability, Structure Capital Faced by the Company Values Manufacturing Industry Consumer goods sector listed on the Stock Exchange Indonesia Securities Period 2019-2022. The research approach used in this research is research Quantitative, this type of research is descriptive and the nature of the research is casual. Method This research is a documentation method. The data analysis model used is the analysis double linear. The population of this research is the manufacturing industry companies sector 50 consumer goods registered on the Indonesian Securities Exchange for the 2019 - 2022 period company. The determination of samples using Technical purposive sampling was obtained as many as 30 companies. The value of the determination coefficient using the value of Adjusted R Square is 0.025. The results of the study show that partially, investment decisions with a value of 0.019 has no effect on the company's value, solvency with a value of - 0.351 has no effect on the company's value. Profitability with a value of 2,459 has an effect and significant on the value of the company and capital structure with a value of 1,421 has no effect on the company's value. Simultaneously with a score of 1.749 indicates that investment decisions, solvency, profitability and capital structure are not affect the value of companies in the manufacturing industry companies in the goods sector consumption listed on the Indonesia Stock Exchange for the 2019-2022 period.
The Influence of Audit Company Size, Asset Structure, Sales Growth, Profitability, On Capital Structure in the Tecnology Sector Listed on The Indonesian Stock Exchange (BEI) Hotriani Saragih, Pera; Noviyanti Simorangkir, Enda; Matthew Hasibuan, Beny; Ningsih Sahanaya Manurung, Rut; Shifa Rambe, Lainatu; Ahmad Halomoan Siregar, Fhikry
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 11 (2024): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i11.120

Abstract

This research aims to determine the influence of company size, asset structure, sales growth, profitability, on capital structure in the technology sector listed on the IDX. The population used in this research in technology sector companies listed on the IDX in 2020-2022. The method used in this research is a quantitave method. Samples taken using purposive sampling. The analysis technique used is classical assumption testing, hypothesis, multiple linear regression. This research uses data in the form of annual financial reports from each sample company which are published on the website www.idx.co.id. So, the number of samples in this study was 33 research samples. The results of this research show that company size, asset structure, sales growth, profitability have no effect and are not significant of capital structure.
The Influence of Company Size, Solvency, Profitability and Leverage on Audit Delay in Food and Beverage Sector Manufacturing Companies In 2019–2022 Y Nainggolan, Elisa; Noviyanti Simorangkir, Enda; Tabitha Sormin, Alincia; Nauli Andrita Ningrum, Sekar; Ahmad Halomoan Siregar, Fhikry
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 11 (2024): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i11.121

Abstract

This study aims to examine whether the effect of company size, solvency, profitability and leverage on audit delay in food and beverage companies listed on the Indonesia Stock Exchange. Indonesia Stock Exchange (IDX) is a stock exchange that operates in Indonesia. The Indonesia Stock Exchange is the result of the merger of the Jakarta Stock Exchange (BEJ) and the Surabaya Stock Exchange (BES). For operational and transaction effectiveness, the Government decided to merge the Jakarta Stock Exchange as a stock market with the Surabaya Stock Exchange as a bond and derivatives market into the IDX. The merged exchange began operations on December 1, 2007. This study uses an associative approach which aims to analyze the relationship between one variable and another or how a variable affects another variable. The number of samples analyzed was 19 company samples with sample determination using purposive sampling. Research data using SPSS 20 with descriptive statistical analysis, normality test, histogram graph, multicollinearity test, heterocollinearity test, autocollinearity test, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results showed that company size has no influence on audit delay in food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. Solvency has no effect on audit delay in food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. Profitability has an effect on audit delay in food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. Leverage affects audit delay in food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. From the research conducted, it is concluded that company size, solvency, profitability, and leverage simultaneously affect audit delay in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
The influence of liquidity, profitability, company size, company growth and company age on company value (Case study on food and beverage companies listed on the Indonesian Stock Exchange period 2018 - 2022) Enzela, Monika; Simorangkir, Enda Noviyanti; Anastasia, Anastasia; Lumbantoruan, Novitasari; Wahyuni, Putri
Journal of Economics and Business Letters Vol. 4 No. 1 (2024): February 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i1.303

Abstract

The aim of carrying out this research is to determine the influence of Liquidity, Profitability, Company Size, Company Growth and Company Age on the Value of Companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange for the 2018-2022 period. This research approach is based on a quantitative approach because this research has a clear and orderly flow. This type of research is a type of quantitative descriptive research. The nature of this research is descriptive explanatory. In this research, the population used is all 26 food and beverage companies listed on the Indonesia Stock Exchange from 2018 to 2022. Sampling: Using the purpose sampling method, namely a sampling technique with certain considerations, 85 research samples were obtained. The research results show that there is no partially significant influence between Liquidity and Company Value. There is a partially significant influence between Profitability and Company Value. There is no partially significant influence between Company Size and Company Value. There is a partially significant influence between Company Growth and Company Value. There is no partially significant influence between Company Age and Company Value. Liquidity, Profitability, Company Size, Company Growth and Company Age simultaneously have a significant effect on Company Value.
Managerial ownership in moderating tax avoidance Bernice, Millicent; Hutagalung, Galumbang; Sitepu, Wilsa Road Betterment; Simorangkir, Enda Noviyanti
Journal of Economics and Business Letters Vol. 4 No. 6 (2024): December 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i6.316

Abstract

The intention of this study is to investigate the impact of debt policy, audit committees, and company size on tax avoidance and to investigate whether managerial ownership exerts a moderating influence on the relationship between these three variables. This study implemented quantitative data using a purposive sampling technique and obtained 32 observation data from eight companies between 2019 and 2022 Indonesia Stock Exchange financial statements of real estate and property enterprises. Structural equation Modelling (SEM) was used to analyze the data using the SmartPLS application. The novelty of this study is that it adds managerial ownership as a moderating variable on tax avoidance and tests the data using a regression analysis with the PLS approach. The findings of this study show that managerial ownership moderates the effect of debt policy on tax avoidance, while Debt Policy, Audit Committee, and Company Size have no effect on Tax Avoidance, and managerial ownership is unable to moderate the effect of Audit Committee and Company Size on Tax Avoidance.
Effect of Auditor Professionalism, Experience, Accountability, Competence, and Independence on Audit QualityEffect of Auditor Professionalism, Experience, Accountability, Competence, and Independence on Audit Quality Natalie, Joyce; Simorangkir, Enda Noviyanti; Tanaka, Viorencia; Hutagalung, Galumbang; Rajagukguk, Adi Putra
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i2.7652

Abstract

The objective of this research is to identify the effect of Auditor Professionalism, Experience, Accountability, Competence, and Independence on Audit Quality within Public Accounting Firms (KAP) in Medan City.The study employs a quantitative approach and utilizes a sample of auditors working at KAP in Medan, selected using Nonprobability Sampling with a purposive sampling method through questionnaires.The research findings indicate that there is a partial significant effect of Professionalim, Experience, Accountability, Competence, and Independence on Audit Quality.Furthermore, simultaneously, Professionalism, Experience, Accountability, Competence, and Independence are proven to have a positive and significant effect on Audit Quality.
PENGARUH AUDIT TENURE, FEE AUDIT, AUDIT DELAY, AUDIT CAPACITY STRESS TERHADAP KUALITAS AUDIT PADA KAP WILAYAH KOTA MEDAN Zain, Jenny; Sari, Dewi Permata; Vimalananda, Yuga; Simorangkir, Enda Noviyanti; Syahputra, Oky
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2031

Abstract

Audit quality is a key element in the preparation of financial statements, as reliable financial reports serve as a foundation for decision-making. This study aims to examine the influence of Audit Tenure, Audit Fee, Audit Delay, and Audit Capacity Stress on Audit Quality. This quantitative research uses a purposive sampling method, with primary data collected through questionnaires distributed to auditors at Public Accounting Firms in the Medan area. The study sample consists of 80 auditors, and the data were processed using the SMARTPLS 4.0 application. The results of the study indicate that Audit Tenure and Audit Capacity Stress have a positive influence on Audit Quality, while Audit Fee and Audit Delay show no significant effect on Audit Quality.
The Effect Of Return On Assets, Laverage And Earnings Per Share On Stock Prices With Dividend Policy As Moderating Variables On Property And Real Estate Companies Listed On The Indonesia Stock Exchange For 2016-2019 Period Sari Manullang, Nova; Pakpahan, Efendy; Br Tarigan, Aremi; Noviyanti Simorangkir, Enda
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.658

Abstract

This study aims to examine and analyze the effect of Return On Assets, Laverage, Earning Per Share on Stock Prices with Dividend Policy as moderating variables in property and real estate companies listed on the Indonesia Stock Exchange during the 2016-2019 period. Sample selection was done by using purposive sampling method. The data used is secondary data obtained from the website www.idx.co.id. Data analysis was carried out by calculating the PLS Algorithm using SmartPLS and then testing the hypothesis. The results show that Return On Assets and Earning Per Share have a significant effect on the direction of a positive relationship to Stock Prices, while Laverage has no effect on Stock Prices, and Dividend Policy is able to moderate the effect of Return On Assets on Stock Prices, while Dividend Policy is not able to moderate the influence of Laverage. and Earning Per Share to Share Price.
ANTECEDENTS OF INTEREST IN PURCHASING ELECTRIC MOTORCYCLES IN MEDAN Christopher, Christopher; Purba, Purnama Yanti; Harianja, Lulu Nitama; Damanik, Elfina Okto Posmaida; Simorangkir, Enda Noviyanti
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 14 No. 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima I
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v14i1S.816

Abstract

This study aims to analyze the influence of technological innovation, environmental awareness, and price on the purchase intention of electric motorcycles in Medan City. The research employs a quantitative approach with a causal research design. The population consists of residents of Medan City who use electric motorcycles, and the sample was determined using random sampling, resulting in one hundred respondents. Data were collected through observation and questionnaires. The data analysis includes validity testing, reliability testing, classical assumption tests, multiple linear regression analysis, partial tests (t-tests), and simultaneous tests (F-tests) using IBM SPSS Statistics version 23. The results show that partially technological innovation has a positive and significant effect on purchase intention for electric motorcycles, environmental awareness also positively influences consumers’ intention to buy, and price is identified as a significant and positive factor that affects consumers’ purchasing decisions. Simultaneously, these three variables strongly influence the increase in purchase intention for electric motorcycles in Medan City. These findings indicate that technological innovation, environmental awareness, and price are essential components in developing strategies to expand the electric vehicle market in Indonesia.
Co-Authors ., Refany Adam Afiezan Ahmad Halomoan Siregar, Fhikry Alberto Yakob Kristian Marpaung Anastasia Anastasia Andhy Stephanus Andreinald, Dahner Andri Tampubolon Angel Rika Angelina Anggi Cecilia Damanik Arie Pratania Putri Arni Elly Agustina Manullang Ary Martias Tarigan Barita Ria Evisstella Simanjuntak Bernice, Millicent Br Tarigan, Aremi Buulolo, Mesra Hati Camelia Chandra Christia Christia Christopher Christopher Cia Cia Na Cindi Yosi Olivia Naibaho Clara Nurcahaya Sitinjak Clarita Surabina Br Purba Dahner Andreinald Damai Yanti Meisarah Siallagan Damanik, Anggi Cecilia Dana Novalita Sibuea Darwin Wijaya Debora Yosephin Samosir Delima Togatorop Desi Fitria Destika Lase Desy Desy Dewi Permata Sari Diana Felicia Dido Tambunan Edo Hasugian Eka Nurmala Sari Elfina Okto Posmaida Damanik Elfriede Aturma Yanti Manik Elisabeth Purba Elvira Fitriyani Pakpahan Enzela, Monika Enzelina Enzelina Ester Novalina Saragih Evangeline Evangeline Evangeline, Evangeline Evani Artha Evanta br. Tarigan, Aremi Fanny Citra Febyola Dewanty Naibaho Felixcyrus Ganily Ferico FHIKRY AHMAD HALOMOAN SIREGAR Finnie, Finnie Frans Charles Pardede Fransisca Angeline Galumbang Hutagalung Geby Putri Abel Hutabarat Ginting, Rasinta Ria Goh, Thomas Sumarsan Grescilya Br Tarigan Halawa, Marliyoni Hanicka Theneles Harahap, Qori Nurul Hasanah Harianja, Lulu Nitama Hartono Hartono Helman Helman, Helman Herna Sari Dewi Hotriani Saragih, Pera Hottua Samosir Hutagalung , Galumbang Hutagalung, Galumbang Ibrania Euis Anggie Sianturi Irma Natallia Bangun Isieny Wendy Jeffrey ., Jeffrey Jenny Zain Jesika Rejeki Br Siregar Jessica Noviyanti Jhon Piter Johnson, Johnson Josua Nainggolan Juli Adela Siagian Juli Arlis Sianturi Juwita Octavia Sinaga Kartina Pakpahan Kawijaya, Jovita Zefanya Stephanie Keumala Hayati Krisna Emalini M Ginting Lase, Destika Lase, Rolina Kristiani Laura Raze Tinambunan Laurence, Jenniver Lavita, Cynthia Lumbantoruan, Novitasari Manik, Elfriede Aturma Yanti Manullang, Arni Elly Agustina Matthew Hasibuan, Beny Mazruk, Nura Achmad Meita Pitriyani Br Sitepu Melvi Amelia Putri Mesra Hati Buulolo Mettania Kirana Na, Cia Cia Nagian Toni Naibaho, Febyola Dewanty Nainggolan, Josua Natalie, Joyce Nauli Andrita Ningrum, Sekar Ningsih Sahanaya Manurung, Rut Novianty Oky syahputra Pakpahan, Efendy Peter Limas Priscilia Rani Devita Purba Purba, Elisabeth Purba, Oktavianus Frans William Parasian Purba, Priscilia Rani Devita Purba, Purnama Yanti Putri Wahyuni PUTRI WAHYUNI Putri Wahyuni Rahadian, Risna Rahmat Prayoga, Surya Rajagukguk, Adi Putra Rani Rani Refany . Regina Chetrin Hutagaol riama elfriede tinambunan Richie Rivaldi Halim RINI INDAHWATI Robin Robin, Robin Rolina Kristiani Lase Ruth Yoseline Sihombing S, Merry Rusida Salim, Karyn Saota, Adrianus Sari Manullang, Nova Sarti Hutabarat Sawitri, Putri Nabila Sherlyn Margareth Shifa Rambe, Lainatu Shintia Widianingsih Siagian, Juli Adela Siagian, Putri Aningsih Siallagan, Damai Yanti Meisarah Siburian , Matondang Elsa Siburian, Matondang Elsa Simanjuntak, Barita Ria Evisstella Simbolon, Yosua Sinaga, Juwita Octavia Siregar, Fhikry Ahmad Halomoan Sitepu, Wilsa Road Betterment Soni Dharma Syaputra Sonya Airini Batubara, Sonya Airini Sumanti, Vivi Surya Rahmat Prayoga Suwarno, Try Edi SYAHPUTRA, OKY Tabitha Sormin, Alincia Tambunan, Dido Tanadi, Wilsen Tanaka, Viorencia Tarigan, Aremi Evanta Tasya Monica Teguh Hakim Prajoggi Teng, Sauh Hwee Thomas Handoko tinambunan, riama elfriede Togatorop, Delima Toni, Nagian Tony Tony Trecya Wijaya Utam, Yuti Tasha Utami, Yuti Tasha Vanesa Tandri Victorinus Laoli Vimalananda, Yuga Vivi Sumanti Vonny Valencia Widianingsih, Shintia Wilsa Road Betterment Sitepu Wynne, Wynne Y Nainggolan, Elisa Yeyen Syarival Banjarnahor Yosua Simbolon Yunita Sigalingging Yusuf Ronny Edward Yuti Tasha Utam Yuti Tasha Utami Zahwa Ardila Zain , Jenny Zain, Jenny