Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

5.573

P-Index

This Author published in this journals

All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Dinasti International Journal of Education Management and Social Science Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business, Law, and Education Interdisciplinary Social Studies Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Humanities Education and Social Sciences IJFBP International Journal of Family Business Practices Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Transformasi: Journal of Economics and Business Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Ekonomis Jurmas Azam Insan Cendikia Journal of Innovative and Creativity Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi

Judith Tagal Gallena Sinaga

Unknown Affiliation

Author-ID : 3483765

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

Published : 41 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

The Effect of Audit Fee, Audit Delay, and Auditor Switching on Audit Quality Alberto Harianja; Judith Tagal Gallena Sinaga
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1709

The purpose of this research is empirically to examine the effect of audit fees, audit delay, and auditor switching on audit quality in state-owned companies (BUMN). Secondary data used in this study were obtained from the Indonesia Stock Exchange (IDX), namely all state-owned companies that published complete audited financial reports in the period 2016-2020. Audit quality is proxied by discretionary accruals in Kasznik's model. The Data were analyzed using analysis descriptive, coefficient of determination, f test, and t test. Simultaneously, the result of this study indicates that empirical evidence for audit fees, audit delay, and auditor switching have significant influence on audit quality. Partially, the audit fee and audit delay have significant influence on audit quality. Meanwhile, auditor switching has no significant influence on audit quality.

THE EFFECT OF CORPORATE GOVERNANCE ON ACCOUNTING INFORMATION QUALITY (Survey on Publicly Listed Companies in Indonesia Stock Exchange 2011-2016) Judith T.G. Sinaga
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 1 No. 1 (2018): JTIMB|Desember 2018
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

This research is conducted to know the current situation of Indonesia’s corporate governance and accounting information quality. Good corporate governance is one of the aspects that should be considered to obtain accounting information quality. Good corporate governance was measured by using corporate governance perception index (CGPI) while accounting information quality was measured using discretionary accruals (Jones Model). The result showed that good corporate governance has a significant effect on accounting information quality. Companies that practice good governance will eventually produce accounting information with quality.

BUSINESS STUDENTS RESPONSE ON ONLINE CLASSES DURING COVID – 19 PANDEMIC Judith Tagal Gallena-Sinaga
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 1 (2022): JTIMB|Juni 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.454 KB)

Educational institutions all over the world have to stop the usual face-to-face interaction in the classrooms between students and lecturers. The purposes of this study are to explore the different responses and to assess business students’ response about online classes during COVID-19 pandemic. This research is a qualitative research done in 2021. Questionnaires were distributed to 212 business students. A content analysis was employed in analyzing the data. Data gathered were analyzed and made into conclusion. The findings showed that business students like online classes, it is beneficial, manage well their time, and resulted to high grades. In addition, business student cannot concentrate because of some distractions, and not so much knowledge was gained since business student became reluctant and bored with online classes. Despite of the boredom, business students were able to find ways to minimize it if not totally eradicated.

Factors Affecting Corporate Governance and Its Implication on Accounting Information Quality: Indonesia Trusted Company Awardees Judith Gallena Sinaga; Hamfri Djajadikerta; Amelia Setiawan
International Journal of Family Business Practices Vol 5, No 1 (2022)
Publisher : Faculty of Business, President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ijfbp.v5i1.3699

This study aims to explain the factors affecting corporate governance and its implication on accounting information quality. Globally, there are many companies that collapsed due to misleading accounting information. Companies declares financial statements as free from errors or misstatements wherein fact it misleads financial statements users. There were 36 firm year observation being analyzed using PLS-SEM to process the available data. The results showed that audit committee and board of directors have significant effect on good corporate governance, while institutional ownership has no significant effect on good corporate governance. On the other hand, corporate governance has significant effect on accounting information quality. This is an indication that the quality of accounting information depends on the practice of good corporate governance. Strict compliance of rules and regulations lead to better governance of publicly listed companies. The originality of this research is that this is the first ever study that had focused on the awardees for mostly trusted, trusted, and fairly trusted companies listed in Indonesia Stock Exchange.

PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KIMIA YANG TERDAFTAR DI BEI TAHUN 2017-2020 Kevin Revido Butar Butar; Judith Tagal Gallena Sinaga
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 11 (2022): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i11.345

Penelitian ini dilakukan untuk meneliti seberapa besar pengaruh yang diberikan Opini audit tahun sebelumnya, Ukuran perusahaan dan Audit tenure terhadap Opini audit going corcern. Sampel yang di gunakan dalam penelitian ini adalah perusahaan yang bergerak di bidang Industri Manufaktur dan secara spesifik khusus unruk sub sektor kimia yang sudah terdaftar di BEI dan menyajikan laporan tahunannya di tahun 2017 – 2020. Adapun metode penelitian dalam penelitian kali ini memakai Uji Statik Deskriptif, lalu di lanjutkan Uji Asumsi Klasik dan Analisis Linier Berganda. Unuk Uji Hipotesis yang di lakukan dengan Uji F menunjukan bahwa variabel dalam penelitian ini adalah opini audit, ukuran perusahaan dan audit tenure memberikan pengaruh secara simultan terhadap opini audit going concern. Kemudian secara parsial, dengan menggunakan Uji T sebagai penguji Hipotesis ditemukan bahwa opini audit memberikan pengaruh secara significant, ukuran perusahaan tidak mmberikan pengaruh yang significant terhadap opini audit going concern, audit tenure memberikan pengaruh significant negatif terhadap opini audit going concern.

PENGARUH TAX RISK DAN TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BEI TAHUN 2018–2021 Anissa Graciella Sagala; Judith Tagal Gallena Sinaga
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Studi ini bertujuan untuk meneliti pengaruh tax risk dan tax avoidance terhadap cost of debt. Data yang diteliti dalam penelitian ini berasal dari data sekunder berupa laporan keuangan yang disajikan perusahaan. Perusahaan yang akan diteliti adalah perusahaan yang bergerak pada bidang Perbankan dan sudah terdaftar di Bursa Efek Indonesia dengan laporan yang menjadi data penelitian adalah laporan yang diterbitkan dalam kurun waktu 2018–2021. Berdasarkan sampling data, didapati bahwa ada 44 Perusahaan Perbankan yang menjadi objek penelitian ini dengan total 164 laporan keuangan sebagai data observasinya. Penelitian ini memakai Uji Statistik Deskriptif, kemudian Uji Asumsi Klasik dan Uji Multikolinearitas sebagai tahapan penguji kenormalan data, lalu ada analisa linier berganda yang kemudian dilanjutkan dengan Uji Koefisien Determinasi dan diakhiri dengan uji hipotesis lewat Uji T serta Uji F. Adapun hasil yang didapat adalah tax risk dan tax avoidance memberikan pengaruh signifikan terhadap cost of debt secara simultan, tetapi tax risk memberikan pengaruh yang signifikan secara parsial walaupun tax avoidance memberikan pengaruh yang signifikan terhadap cost of debt.

BUSINESS PERFORMANCE: BALANCED SCORECARD ANALYSIS FOR INDONESIA PUBLISHING HOUSE (IPH) Victor Sinaga; Judith Sinaga
Jurnal Ekonomis Vol 13 No 3 (2020): EKONOMIS : Oktober 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The study aimed to analyze the business performance of Indonesia Publishing House (IPH). Descriptive method was used to explain the business performance using balanced scorecard (BSC) model. There were 30 respondents who participated in this study. The findings showed that the four BSC perspectives (financial, customer, internal business process, and learning and growth) attained the level of good. IPH business performance needs some improvements to achieve the highest level of performance.

ANALYSIS OF PROFITABILITY AND LIQUIDIA RATIO IN MEASURING FINANCIAL PERFORMANCE IN PHARMACEUTICAL COMPANIES LISTED ON THE IDX IN 2018-2021 Friska Valentine Kaunang; Judith Tagal Gallena Sinaga
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

This study aims to analyze the profitability and liquidity ratios in measuring the financial performance of pharmaceutical companies in Indonesia, which are listed on the stock exchange. The approach in this research is quantitative. The data analysis technique in this study was descriptive. That is, the data was obtained and processed in such a way as to provide systematic and accurate data regarding the problems studied. The secondary data sources that the authors use come from pharmaceutical sector companies in the form of financial reports for four years. Based on the results of this study, it can be seen that the profitability ratios of the pharmaceutical sector, as measured using NPM, ROA, and ROE, have fluctuated. That shows the company's ability to profit from managing company assets, equity, and revenues. The results show that the profitability and liquidity ratios significantly affect the financial performance of pharmaceutical companies in Indonesia

AUDIT FEE AND TIME BUDGET PRESSURE ON AUDIT QUALITY (AN EMPIRICAL STUDY IN LOCAL CPA FIRMS IN JAKARTA, INDONESIA) Judith Tagal Gallena Sinaga
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 2 (2022): JTIMB | Desember 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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

Audit quality is the aim of every business entity. A high quality audit gives a reliable information to all financial statements users. This study aims to examine the effect of audit fee (AF), time budget pressure (TBP) on audit quality (AQ) at several CPA firms in the city of Jakarta. Research questionnaire was used to gather research data which compose of nine (9) indicators and 30 research statements. There were four (4) Local CPA firms who participated to answer the questionnaire. Data collected were processed, interpreted and concluded. The results showed that audit fees and time budget pressure have significant effect on audit quality with a significance value of 0.014 while time budget pressure has a significant effect on audit quality with a significance value of 0.000, and audit fees and time budget pressure have a simultaneous effect on audit quality with a significance value of 0.000. This study implies that audit fee and time budget pressure pays a vital role to achieve a good and credible financial statements.

PERAN PERENCANAAN PAJAK DAN LABA SEBELUM PAJAK TERHADAP PEMBAYARAN PAJAK (STUDI PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2020-2021) Rulyna Sabathini Tesalonica; Judith Tagal Gallena Sinaga
Jurnal Ekonomis Vol 16 No 1 (2023): EKONOMIS : April 2023
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v16i1.3089

This study was conducted to confirm the role of tax planning and profit before tax for banking company tax payments during the two years of research, to forty-two companies with a total of eight-four which used purposive sampling in their collection method. Researchers used descriptive anaylysis method with multiple linear regression. The results show tax planning has an effect on tax payments, profit before tax has a positive effect on tax payments; simultaneously tax planning and profit before tax effect on tax payments.

Co-Authors Alberto Harianja Amelia Setiawan Andrew Fernando Pakpahan Anissa Graciella Sagala Ayuhelfia Maylinda B Rachmat, Yosua Budi Dharmadi C Rantung, Melinda Chris Octsantri Newin Huise Christian Vanda Situmeang Christopher Gerald Sanger Deo Dio Du Simanjuntak Desi Cindy Preniaty Limbong Enduru Simbolon Fernando Cornelius Sitohang Francis Hutabarat Frischa Sitohang Friska Valentine Kaunang Gallena Sinaga Gideon Gimson Tamba Grace Orlyn Sitompul Hakuna Matata Ginting Hamfri Djajadikerta Harlyn L. Siagian Harman Malau Harry Jonathan Hilery Br Ginting, Jesicha Isnayanti Isnayanti James Sylvanus Uly Reke Jhon Rinendy Jonathan, Harry Kevin Revido Butar Butar Lenita Waty Marlinda Siahaan Meidy Lieke Karundeng Patricia Angelique Peranginangin, Elfrida Br Risma Ida Gultom Rolyana Ferinia Ronny Buha Sihotang Rulyna Sabathini Tesalonica Silvia Swasti Simanjuntak, Juergen Klinsman Daniel Sirait, Mila Oktavia Sirait, Yemima Eveline Romauly Susanti, Mila Tambunan, Regina Miranda Rachel Valentine Siagian Victor Sinaga Yemima Eveline Romauly Sirait Yosafat Arya Permata Yosie William Iroth Yosie William Iroth

Title

Found 41 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 41 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 41 Documents
Search