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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ekonomi Trisakti Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti
Hotman Tohir Pohan
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2014) Rizki Widya Puspitaningsih; Hotman Tohir Pohan
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.402 KB) | DOI: 10.25105/jmat.v3i1.4966

Abstract

The purpose of this study is to examine the effect of ownership structure, profitability, firm size, and firm age on Corporate Social Responsibility disclosure. Sample consists of 87 manufacturing firms in Indonesia Stock Exchange in 2014. Multiple regression test is used to test hypothesis developed in this study. Result of this study show that firm size has significantly positive influence on CSR disclosure, whereas ultimat ownership has significantly negative influence on Corporate Social Responsibility disclosure. Foreignt ownership, blockholder ownership, profitability, and firm age, on the other hand, do not have significant influence on CSR disclosure
ANALISIS PENGARUH PENGETAHUAN, TATA KELOLA PERUSAHAAN TERHADAP SAHAM SYARIAH DALAM PERSPEKTIP ISLAM DENGAN PENDEKATAN CIRCULAR CAUSATION DI BURSA EFEK INDONESIA Hotman Tohir Pohan
Media Riset Akuntansi, Auditing & Informasi Vol. 14 No. 1 (2014): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.064 KB) | DOI: 10.25105/mraai.v14i1.1756

Abstract

The aim of this research is to prove and analyze the effects of knowledgeand corporate governance to sharia stocks. Moreover, the background of the research is based on the different philosophy between mainstream corporate governance and Islamic corporate governance. The methodology of this research applies to circular causation approach which the variables are endogeneity and reciprocal effects. The results of the research are; firstly, it indicates that there are significant positive effects of knowledge to sharia stocks, sharia stocks to knowledge, knowledge to corporate governance, and corporate governance to knowledge.Secondly, there are significant negative effects of corporate governance to sharia stocks and sharia stocks to corporate governance. The reciprocal positif effects are the form of interaction which complements among variables which contain manfaah and mashlaha, whereas the reciprocal negative effects are the form of interaction among variables that contain dharar.
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP AUDITOR SWITCHING Ratih Permatasari; Hotman Tohir Pohan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 1 (2016): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (998.955 KB) | DOI: 10.25105/jipak.v11i1.4565

Abstract

Auditor switching could happen mandatorily (because of the rules which persistent it and also voluntarily. Many question rise when a company voluntarily switches its auditor because happen outside rules which has been specified. This research aims to analyze the effect of audit firm size, financial distress, public ownership, management turnover, changes in audit committee, audit opinion, audit fee on auditor switching in Indonesia. Data collecting method which used in this research is method purposive sampling, that based on the objectives of research. ,Based on method purposive sampling, research sample total is 180 manufacturing companies which is listed in "Bursa Efek Indonesia" (BEI) in 2009-2014 period. Hypothesis in this research are tested by logistics regression analytical method. Result of this research shows that variables having which significantly effect the auditor switching are audit firm size and management turnover. On the other hand, other variables in this research like audit firm size, client size, client growth rate, financial distress, board of commissioners, and audit opinion do not have significant effect on company decision to do auditor switching.
PENGARUH KINERJA KEUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Abdul Gaffar Rafid; Hotman Tohir Pohan; Ice Nasyrah Noor
Jurnal Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.358 KB) | DOI: 10.25105/jat.v4i2.4838

Abstract

The Study examined the effect of the allocation of the cost of social responsibility as a proxy of the disclosure of Corporate Social Responsibility) on the relationship between ROA as a proxy of the financial performance of the company’s value and the impact of the cost allocation of social responsibility as a proxy of the financial performance of the company’s value. The purpose of research is to find empirical evidence of (a) the effect of financial performance ROA on firm value, (b) the effect of the financial performance of CR on firm value (c) the effect of CSR on the relationship between ROA enterprise value (d) the effect of CSR on the relationship between CR with the value of the company.The sample in this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the range of 2013-2015. Samples were as many 33 companies with 95 observation. Analysis of data using multiple linear regression analysis.Result of research by linear regression analysis showed that the ROA have negative significant effect on firm value. Than the results of linear regression analysis showed that the CR also has a negative significant effect on firm value. Furtermore, linear regression analysis reveals that the disclosure of CSR is not able to oderate the relationship between ROA on firm value. But unlike the CR, research results show that the disclosure of CSR is able to moderate the relationship between CR on firm value. Simulataneous the independent variable affects the company’s value.
PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI hotman tohir pohan; Ice Nasyrah Noor; Yudha Fatrya Bhakti
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.81 KB) | DOI: 10.25105/jat.v5i1.4850

Abstract

This research aim to analise the influence of profitability and corporate social responsibility disclosure using size of firm as moderation variable. In this research the sample used are non-profitable ventures as listed in Bursa Efek Indonesia (BEI) in 2014 until 2016. Source of information used in this research are financial statements, firms annual report, and sustainability reports. Corporate Social Responsibility disclosure is measured by sustainability reports wich is given score by general standard and specific standard in annual reports adjusted with directive sustainability Global Reporting Initiative gen 4 (GRI-G4) report. Build upon analisis from this research, writer can conclude that profitability weighs positive and has significant effect towards company values. Corporate Social Responsibility disclosure affected company values and weighs unsignificant towards company values.  Corporate Social Responsibility disclosure that uses company size as moderation variable  has unsignificant effect towards company values.
PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN: bahasa indonesia Meidi Anggita; Hotman Tohir Pohan
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance, Financial Distress dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan. Penelitian ini menggunakan sampel perusahaan manufaktur sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Jumlah perusahaan manufaktur sektor aneka industri yang dijadikan sampel penelitian ini adalah 15 perusahaan dengan pengamatan selama 3 (tiga) tahun. Teknik yang digunakan dalam pengumpulan data adalah metode purposive sampling. Metode yang digunakan dalam menganalisis penelitian ini adalah analisis regresi linier berganda yang diolah menggunakan software eviews 12. Hasil penelitian ini menunjukkan bahwa Komisaris Independen tidak berpengaruh terhadap Integritas Laporan Keuangan. Komite Audit tidak berpengaruh terhadap Integritas Laporan Keuangan. Financial Distress berpengaruh negative dan signifikan terhadap Integritas Laporan Keuangan. Ukuran Perusahaan tidak berpengaruh terhadap Integritas Laporan Keuangan.
PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, DAN LIKUIDITAS TERHADAP KUALITAS LABA Aprilianus Wanrizky Tita; Hotman Tohir Pohan
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14677

Abstract

This research was conducted to analyze the effect of good corporate governance, financial distress, and liquidity on earnings quality. The data usedin this study is secondary data obtained from financial statements manufacturing companies listedon the Indonesia Stock Exchange (IDX) for the 2016-2020 period. In this study, earnings quality is measured by discretionary accruals using the Modified Jones Model. From the data collection process, obtained final sample used will be in research asmuch as 305 sample. The research model used in this study is analysis regression multiple linear. The results of this study indicate that the variable proportion of the Independent Board of Commissioners, of the Audit Committee, financial distress, and liquidity take effect on earnings quality. Keywords: The proportion of independent commissioners, of the audit committee, financial distress, liquidity, earnings quality
PENGARUH OPINI AUDIT PERGANTIAN MANAJEMEN AUDIT FEE DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING Irawati Muslimah; Hotman Tohir Pohan
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14996

Abstract

Tujuan penelitian ini untuk menguji pengaruh  opini audit, pergantian manajemen, audit fee dan reputasi auditor terhadap auditor switching perusahaan manufaktur di Bursa Efek Indonesia. Menggunakan metode purposive sampling dengan data yang ada pada website www.idx.co.id. Menggunakan 35 perusahaan yang memenuhi kriteria sampel dengan jumlah pengamatan sebanyak 155. Teknik analisis yang digunakan yaitu logistic regression analysis. Hasil penelitian ini adalah Opini Audit dan Pergantian Manajemen berpengaruh positif terhadap Audit Swiching, Audit fee, Leverage dan Profitabilitas tidak berpengaruh terhadap Audit Switching dan Reputasi auditor berpengaruh negatif terhadap audit switching.
Pengaruh Tingkat Kesehatan Bank Terhadap Inklusi Keuangan Hotman Tohir Pohan; Nurhamid Nurhamid
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.99 KB) | DOI: 10.36418/syntax-literate.v7i12.11191

Abstract

Tujuan penelitian ini adalah menguji pengaruh kesehatan bank terhadap tingkat inklusi keuangan. Penelitian ini memanfaatkan market discipline theory yang mendasari partisipasi pelaku pasar dalam sistem keuangan yang inklusif serta teori signalling yang merepresentasikan bagaimana informasi kesehatan bank berperan dalam keputusan partisipasi tersebut. Sampel penelitian adalah Bank terbuka pada tahun 2017-2020 yang disaring berdasarkan kriteria-kriteria tertentu atau teknik purposive sampling. IBM SPSS Statistic digunakan sebagai alat analisis penguji hipotesis penelitian. Hasil penelitian yang didapat adalah tidak adanya pengaruh antara profil risiko terhadap inklusi keuangan, terdapat pengaruh negatif antara GCG dan permodalan terhadap inklusi keuangan sementara rentabilitas terbukti dapat meningkatkan inklusi keuangan atau berpengaruh positif. Hasil ini diharap dapat mendorong pemerintah untuk merancang kebijakan yang seimbang antara pengawasan kesehatan bank dengan penciptaan inklusi keuangan bagi penduduk miskin serta bagi pihak bank untuk memerhatikan tingkat kesehatan bank yang terbukti menjadi faktor penentu keikutsertaan pelaku pasar dalam sistem keuangan.
PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN: bahasa indonesia Meidi Anggita; Hotman Tohir Pohan
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance, Financial Distress dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan. Penelitian ini menggunakan sampel perusahaan manufaktur sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Jumlah perusahaan manufaktur sektor aneka industri yang dijadikan sampel penelitian ini adalah 15 perusahaan dengan pengamatan selama 3 (tiga) tahun. Teknik yang digunakan dalam pengumpulan data adalah metode purposive sampling. Metode yang digunakan dalam menganalisis penelitian ini adalah analisis regresi linier berganda yang diolah menggunakan software eviews 12. Hasil penelitian ini menunjukkan bahwa Komisaris Independen tidak berpengaruh terhadap Integritas Laporan Keuangan. Komite Audit tidak berpengaruh terhadap Integritas Laporan Keuangan. Financial Distress berpengaruh negative dan signifikan terhadap Integritas Laporan Keuangan. Ukuran Perusahaan tidak berpengaruh terhadap Integritas Laporan Keuangan.
Co-Authors Abdul Gaffar Rafid Aprilianus Wanrizky Tita Aprilianus Wanrizky Tita Ice Nasyrah Noor Irawati Muslimah Irawati Muslimah Meidi Anggita Meidi Anggita Nabila Herva Oktavianeu Nurhamid Nurhamid Ratih Permatasari Rizki Widya Puspitaningsih Yudha Fatrya Bhakti