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All Journal Jurnal Plans : Penelitian Ilmu Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JOURNAL OF SCIENCE AND SOCIAL RESEARCH JASF (Journal of Accounting and Strategic Finance) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Journal of Management and Bussines (JOMB) JURNAL MITRA PRIMA Akuntansi Prima Jurnal Ipteks Terapan : research of applied science and education Jurnal Manajemen Dan Akuntansi Medan Journal of Audit and Tax Synergy Akuntanomics Jurnal Pengabdian Inovasi Sosial Ekonomi
Teng Sauh Hwee
Universitas Prima Indonesia
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PENGARUH KOMPLEKSITAS PERUSAHAAN, GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN,PROFITABILITAS KLIEN TERHADAP FEE AUDITOR PADA KAP DI WILAYAH KOTA MEDAN Calvin Setiawan; Tiro Siburian; Teng Sauh Hwee; Jhon Piter
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/x6a1g655

Abstract

Studi ini memiliki tujuan untuk mengetahui pengaruh Kompleksitas Perusahaan (X1), Good Corporate Governance (X2), Karakteristik Perusahaan (X3), serta Profitabilitas Klien (X4) terhadap fee audit pada KAP di Kota Medan. Mempergunakan pendekatan kuantitatif melalui pengumpulan data melalui kuesioner.  Data yang didapatkan lalu dikaji mempergunakan statistik deskriptif, uji validitas dan reliabilitas, serta uji asumsi klasik seperti uji normalitas residual, multikolinearitas, serta heteroskedastisitas. Berikutnya, penelitian mempergunakan analisis regresi linear berganda yang meliputi pengujian koefisien determinasi, uji F untuk melihat pengaruh model secara keseluruhan, serta uji t guna memeriksa pengaruh tiap variabel. Seluruh proses analisis dilaksanakan mempergunakan perangkat lunak SPSS versi 26. Penelitian ini melibatkan 97 pelaku UMKM sebagai responden. Temuan studi ini memperlihatkan bahwasanya Kompleksitas Perusahaan, Good Corporate Governance, Karakteristik Perusahaan, serta Profitabilitas Klien memberi pengaruh positif dan signifikan terhadap Fee Auditor. Temuan studi ini besar harapannya bisa jadi pertimbangan untuk perusahaan dalam memahami faktor-faktor yang memengaruhi penetapan fee audit serta bagi auditor dalam menentukan kebijakan penetapan biaya audit secara lebih objektif dan profesional.
The Effect of AI on Financial Statement Preparation: An Experimental Study of Accounting Students Anggono Anggono; Fazlida Mohd Razali; Melinda Siregar; Sauh Hwee Teng; Corinna Wongsosudono
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2806

Abstract

The increasing adoption of generative artificial intelligence (AI) in higher education has created new opportunities to enhance accounting learning outcomes. Despite growing interest in AI-assisted learning, empirical evidence regarding the effectiveness of AI tools in improving students’ financial statement preparation skills remains limited. This study examines whether the use of ChatGPT improves students’ ability to prepare financial statements. A quasi-experimental design employing a non-equivalent control group was conducted involving 34 fourth-semester accounting students at Universitas IBBI. Participants were divided into an experimental group using ChatGPT and a control group without AI assistance. Data were collected through essay-based tests and analyzed using an independent samples t-test. The findings reveal a significant difference between the groups, with students who used ChatGPT achieving higher performance in financial statement preparation than those in the control group. These results suggest that ChatGPT can serve as an effective learning support tool in accounting education by enhancing students’ understanding and application of accounting concepts. The findings also provide empirical support for the principles of Connectivism Theory, which emphasizes technology-enabled knowledge acquisition and learning. This study contributes to the emerging literature on AI in accounting education and offers practical insights for educators seeking to integrate AI tools into teaching and learning activities. Future research is encouraged to adopt regression-based or structural equation modelling approaches to better examine the causal mechanisms of ChatGPT on accounting learning outcomes, while also incorporating larger, multi-institutional samples to enhance generalizability. In addition, future studies should consider key individual factors such as AI literacy, self-efficacy, and learning motivation to provide a more comprehensive understanding of its effectiveness.
Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik: Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik anggono anggono; Siti Aisyah Nasution; Sauh Hwee Teng; Siti Dini; Puji Harianti; Tar wiyah; Ahmad Saputra; Ari Irawan; Melinda Siregar; Corinna Wongsosudono
Jurnal Mitra Prima Vol. 8 No. 1 (2026): JURNAL MITRA PRIMA
Publisher : Mitra prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/mitra_prima.v8i1.8109

Abstract

This community service activity was conducted to improve tax understanding through socialization in the form of training at Yayasan Literasi Emas Nusantara. The main issue addressed by the foundation was that many members had not yet comprehensively understood tax obligations, including tax reporting procedures. The activity was carried out using lecture-based instruction, simulations, and interactive question-and-answer sessions. To measure the improvement in participants’ understanding, pre-tests and post-tests were administered with a success indicator of an average score of 60. The pre-test results showed an average score of 43, while the post-test score increased to 62, exceeding the predetermined indicator. These results indicate that tax socialization and training effectively improved participants’ tax understanding. Furthermore, adequate tax knowledge can enhance taxpayers’ compliance and independence in reporting personal taxes. However, the limitation of this activity was the relatively short training duration; therefore, follow-up training with sufficient time allocation is recommended for deeper material comprehension.
Dampak Beban Kerja terhadap Kinerja Karyawan pada Kantor Konsultan Pajak Anggono Anggono; Siti Aisyah Nasution; Sauh Hwee Teng; Tarwiyah Tarwiyah; Ahmad Saputra; Ari Irawan; Corinna Wongsosudono
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7242

Abstract

Latar belakang: Penelitian ini berfokus pada permasalahan kinerja karyawan dengan mengkaji pengaruh beban kerja terhadap kinerja di kantor konsultan pajak. Studi ini bertujuan membandingkan kinerja karyawan yang menangani tiga kasus dengan mereka yang menangani lima kasus selama periode tiga bulan. Metode penelitian: Penelitian ini menggunakan desain quasi-experimental dengan kelompok non-ekivalen. Sampel penelitian terdiri dari 32 karyawan yang dipilih secara acak dari sebuah firma konsultan pajak. Data dikumpulkan menggunakan lembar observasi kinerja karyawan yang telah divalidasi sebelumnya. Analisis data dilakukan melalui statistik deskriptif, uji normalitas, uji homogenitas, dan uji independent samples t-test untuk mengetahui perbedaan kinerja antara dua kelompok karyawan yang memiliki beban kerja berbeda. Hasil penelitian: Hasil analisis menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja karyawan yang menangani tiga kasus dan lima kasus. Karyawan yang menangani tiga kasus memiliki rata-rata skor kinerja yang lebih tinggi dibandingkan dengan karyawan yang menangani lima kasus. Temuan ini menunjukkan bahwa peningkatan beban kerja berdampak negatif terhadap kinerja karyawan, di mana semakin banyak kasus yang ditangani, semakin rendah kualitas kinerja yang dihasilkan. Kesimpulan: Penelitian ini menyimpulkan bahwa beban kerja tinggi berdampak negatif terhadap kinerja karyawan. Oleh karena itu, manajer perlu mengatur beban kerja secara seimbang, dan penelitian selanjutnya disarankan menambahkan variabel seperti tekanan waktu, pengalaman, dan kompetensi karyawan untuk pemahaman yang lebih mendalam.
Pengaruh Kualitas Audit, Profitabilitas, Opini Audit, Dan Ukuran Perusahaan Terhadap Audit Delay Dengan Pajak Terutang Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Felicia Aurelia; Angela Beatrice; Sauh Hwee Teng; Hantono Hantono
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9902

Abstract

This study aims to analyze the effect of audit quality, profitability, audit opinion, and company size on audit delay, with taxes payable as a moderating variable. The study population includes 14 companies in the pharmaceutical sub-sector during the period 2019-2024, and 8 companies were selected as samples using purposive sampling. Data analysis was conducted using moderation regression. The results show that only profitability has a significant effect on audit delay, while audit quality, audit opinion, company size, and taxes payable do not show a significant effect. Furthermore, the moderation test reveals that taxes payable only strengthen the effect of profitability on audit delay, but do not moderate the relationship between audit quality, audit opinion, and company size with audit delay.
Sustaining Government Internal Auditor Performance: A Mixed Method Study Teng Sauh Hwee; Siti Aisyah Nasution
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.498

Abstract

Both public and private organizations in the modern era greatly value the services of auditors since the outcomes of their decisions can reveal an organizations transparency. To ensure no errors are made when evaluating an organization, an auditor needs to be competent and independent in attitude. This study aims to analyze and examine the factors that influence time budget pressure, independence, and competence on internal auditor performance in BPKP North Sumatera. Research is being conducted using an applied mixed-methods approach. All BPKP North Sumatera auditors are included in the research population for both the qualitative and quantitative sections. Purposive sampling was used to select six audit managers and staff for the qualitative section research sample and to select fifty-five people for the quantitative section study sample. The data was analyzed with Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of this study indicate that time budget pressure, independence and competence have significant effects on the internal auditor performances. Meanwhile, motivation had no effect on the performance of the internal auditor in BPKP North Sumatra. Motivation is proven to be able to mediate the effect of independence on auditor performance. Motivation is unable to mediate the effect of time budget pressure and competence on the internal auditor performances in BPKP North Sumatera. The study findings suggest that internal auditors should be considered when evaluating government sector audits and that they should be provided with information to help government internal auditors maintain and enhance audit quality.
PENGARUH UKURAN PERUSAHAAN,PROFITABILITAS,LIKUIDITAS, DAN AUDIT TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA Sela Anasthasya Simanjuntak; Sauh Hwee Teng; Chrisando Yosua Siagian; Jhon Piter
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/j9q59q28

Abstract

 Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh ukuran perusahaan, leverage, profitabilitas, dan likuiditas terhadap nilai perusahaan. Jumlah populasi sebanyak 95 perusahaan namun yang memenuhi kriteria penelitian yang dapat di jadikan sampel sebanyak 32 perusahaan. Sampel yang digunakan yaitu teknik purposive sampling. Penelitian menggunakan jenis dan sumber data sekunder. Metode penelitian yang digunakan adalah deskriptif kuantitatif, penelitian ini bersifat sebab akibat/klausal. Dalam penelitian ini, pengumpulan data yang dilakukan melalui studi dokumentasi. Hasil penelitian menunjukkan bahwa ukuran perusahaan, leverage, profitabilitas, dan audit secara simultan berpengaruh terhadap nilai perusahaan. Berdasarkan hasil uji T didapatkan : a) variable ukuran perusahaan memiliki nilai thitung lebih besar dari ttabel, yaitu (4,400>1,978), dengan nilai signifikansi sebesar 0,001; b) variable profitabilitas memiliki nilai Thitung sebesar 1,524, yang lebih kecil dibandingkan dengan nilai Ttabel sebesar 1,978 (1,524< 1,978), dengan nilai signifikansi sebesar 0,130 ; c) variable likuiditas memiliki nilai thitung sebesar 1,981 yang lebih besar dibandingkan dengan nilai ttabel sebesar 1,978 (1,981>1,978), dengan nilai signifikansi yaitu 0,049; d) variable audit memiliki nilai thitung sebesar 1,246, yang lebih kecil dibandingkan dengan nilai ttabel sebesar 1,978 (1,246 < 1,978), dengan nilai signifikansi yaitu 0,215. Kesimpulan, ukuran perusahaan berpengaruh terhadap nilai perusahaan, profitabilitas tidak berpengaruh terhadap nilai perusahaan, likuiditas berpengaruh terhadap nilai perusahaan, audit tidak berpengaruh terhadap nilai perusahaan.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PROPERTI DI BURSA EFEK INDONESIA (TAHUN 2020–2023) Dwi Ananda Lubis; Mariska Sisilia; Jhon Piter; Sauh Hwee Teng
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4599

Abstract

Abstract: This study aims to determine the effect of the Current Ratio (CR) and the Debt to Equity Ratio (DER) on Return on Assets (ROA) in property companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. This study used a quantitative approach, sampling the financial statements of several property companies using a purposive sampling technique. The analysis results indicate that partially, the Debt to Equity Ratio and the Current Ratio both influence Return on Assets, but this influence is not proven to be significant. When tested together, the two ratios also show no significant effect on the company's return on assets. The coefficient of determination calculation shows that only a small portion of Return on Assets can be explained by these two variables, while the majority is influenced by factors outside the research model. Therefore, it can be concluded that although the Debt to Equity Ratio and the Current Ratio play a role in influencing company performance, they are not the dominant factors in determining Return on Assets. Keyword: Current Ratio, Debt to Equity Ratio, Return on Asset, Property, Indonesia Stock Exchange Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return on Asset (ROA) pada perusahaan properti yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2020-2023 . Penelitian ini menggunakan pendekatan kuantitatif dengan mengambil sampel laporan keuangan sejumlah perusahaan properti. Hasil analisis menunjukkan bahwa secara parsial, Debt to Equity Ratio dan Current Ratio sama-sama berpengaruh terhadap Return on Asset, namun pengaruh tersebut tidak terbukti signifikan. Ketika diuji secara bersama-sama, kedua rasio tersebut juga tidak menunjukkan adanya pengaruh yang signifikan terhadap tingkat pengembalian aset perusahaan. Dari hasil perhitungan koefisien determinasi, diketahui bahwa hanya sebagian kecil Return on Asset yang dapat dijelaskan oleh kedua variabel tersebut, sedangkan sebagian besar dipengaruhi oleh faktor-faktor lain di luar model penelitian. Dengan demikian, dapat disimpulkan bahwa meskipun Debt to Equity Ratio dan Current Ratio memiliki peran dalam memengaruhi kinerja perusahaan, namun keduanya bukan merupakan faktor dominan dalam menentukan besar kecilnya Return on Asset. Kata kunci: Current Ratio, Debt to Equity Ratio, Return on Asset, Properti, Bursa Efek Indonesia
AUDIT INVESTIGATIF DAN AKUNTANSI FORENSIK SEBAGAI SARANA UNTUK DETEKSI FRAUD: KAJIAN LITERATUR Sauh Hwee Teng; Evelyn Hakiman
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.27

Abstract

The impact of recent financial scandals has highlighted the need for tools that can help address issues and provide solutions. Investigative Auditing and Forensic Accounting are adequate tools for reviewing financial fraud. This research aims to analyze the influence of Investigative Auditing and Forensic Accounting on fraud detection. The method used is a qualitative descriptive approach, emphasizing literature review through the collection of various sources for observation and analysis. Forensic accounting has a significantly positive effect on fraud detection. Additionally, investigative auditing also has a significantly positive effect on fraud detection. Investigative auditing and forensic accounting are two closely related fields. The difference between audit and forensic accounting lies in their objectives, where audits assist management in implementing strategies adequately, while forensic accounting aims to investigate irregularities and their impacts. Despite the difference in objectives, both contribute to fraud detection.
Pengaruh Gaya Kepemimpinan Demokratis Terhadap Kinerja Auditor Anggono Anggono; Munawarah Munawarah; Siti Aisyah Nasution; Sauh Hwee Teng; Edison Parulian
Akuntanomics Vol. 1 No. 1 (2024): Artikel Desember 2024
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/6mmfkk35

Abstract

The purpose of this research was to improve auditor performance through a democratic leadership style. This research was conducted at HGZ Public Accounting Firm in Medan City, Indonesia. The type of research is action research. The population of this research is 35 auditors who work at the HGZ Public Accounting Firm. The sampling technique used is total sampling so that all auditors who work at the HGZ Public Accounting Firm become research samples. The data collection technique used in this research is the auditor performance appraisal sheet. The data analysis technique used in this research is descriptive statistics. The indicator of the success of this research is the average performance of auditors at the HGZ Public Accounting Firm, reaching a score of 65. The results of the research revealed that the democratic leadership style has not been able to improve auditor performance in the first cycle, but the democratic leadership style can improve auditor performance in the second cycle. The conclusion that can be drawn from this research is that implementing a democratic leadership style positively affects employee performance.
Co-Authors Achmad Noerkhaerin Putra Ahmad Saputra Ahmad Saputra Ananta Cahyani Angel Novelly Angela Beatrice Angelica Tiffany Anggono Anggono Ari Irawan Ari Irawan Asen Susanto Ayu Lovio Nitta Purba Calvin Setiawan Chelsia Alexandria Chrisando Yosua Siagian Christina Christina Cindy Veronika Sihotang Clara Nova Corinna Wongsosudono Cynthia Cynthia Cyntia Arianti Dandung Prasetya Devi Supantri Dwi Ananda Lubis Dwi Jaka Andarikha Edison Edison Elia Maretha Siagian Engela Fransisca Enggolit Ramayanti Evelyn Evelyn Evelyn Hakiman Ezra Yesica br Pardede Fahira Elsyamila Aisyah Fazlida Mohd Razali Felicia Aurelia Fina Idria Hantono Hantono Hantono Hantono Hantono Hantono Harumi Siregar Helen Helen Hottua Samosir Jennica Jennica Jennifer Anggawinata Jhon Piter Jhon Piter Jhon Piter Jocelyn Govia Kelly Kwanty Leo Mas Prayatna Lilie Lilie Mariska Sisilia Mei Eviyanti Br Nababan Michael Michael Michael Tanoto Michelle Angela Mohd Nawi Purba Munawarah Nicholas Nicholas Norma Uli Br. Sitohang Paramita Rosadi Sitohang Paskah Ria Sitorus Pengabdian Telaumbanua Peranika Hoddiana Sitanggang Puji Harianti Putri Citra Feronika Ria Oktavia Damanik Roma Asi Sinaga Rosita Chanaka Sela Anasthasya Simanjuntak Seri M Silitonga Sherlyn Wijaya Shintya Amelia Siregar, Melinda Siti Aisyah Nasution Siti Aisyah Nasution Siti Dini Sonya Olivia Isabella Stephani Stephani Sukiman Sukiman Suwarmansyah Suwarmansyah Tar wiyah Tarwiyah Tarwiyah Tetty Tiurma Uli Sipahutar Tiro Siburian Triska Pramitha Vania Chessy Angela Sihotang Venita Ozty Susan Dayani Vera Vera Verlyn Howard Vivi Nara Purba Wenny Anggeresia Ginting WI LIAM Wilen Wilen William Tjong William William Winnie Tanaka Wynne Wynne Yessy Natalie Diannesia Nainggolan Parhusip Yosefenny Samosir Yosie Mei Four Tami Siagian