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All Journal Journal of Accounting and Investment 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) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi Manajemen Dinasti International Journal of Education Management and Social Science Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) 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 Applied Finance and Business Studies International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Journal of Management and Digital Business IJFBP International Journal of Family Business Practices Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) E-Jurnal Akuntansi TSM Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Transformasi: Journal of Economics and Business Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Ekonomis Journal of Educational Management Research Klabat Accounting Review Jurmas Azam Insan Cendikia Journal of Innovative and Creativity Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi PESHUM
Judith Tagal Gallena Sinaga
Universitas Advent Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Komite Audit Dan Profitabilitas Mempengaruhi Audit Delay Pada Perusahaan Publik Sektor Energi Tahun 2020-2022 Christian Vanda Situmeang; Jhon Rinendy; Judith Tagal Gallena Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): 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/costing.v7i4.9889

Abstract

This study plans to assess the impact of review councils and productivity on postpones in sending yearly monetary reports that have been evaluated by open bookkeeping firms in energy area organizations recorded on the Indonesia Stock Trade (IDX) from 2020 to 2022. Utilization of auxiliary information from 258 populace monetary reports gave by 86 public organizations was completed, yet just 63 evaluated monetary reports met the rules for being inspected utilizing the purposive examining technique. The exploration results show that the review panel and company productivity all the while adversely affect review delays. In any case, to some degree, the quantity of review council individuals doesn't show a huge effect on review delays, with the exception of the degree of organization productivity. Keywords: audit delay, audit committee, profitability
Faktor-faktor yang Mempengaruhui Perilaku Manajemen Keuangan (Studi Empiris pada Organisasi Nirlaba) Judith Tagal Gallena Sinaga; Risma Ida Gultom
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): 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/costing.v7i4.10898

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh literasi keuangan, teknologi keuangan dan sikap keuangan terhadap perilaku pengelolaan keuangan karyawan di organisasi nirlaba. Metode penelitian ini adalah metode kuantitatif dengan metode pengumpulan data menggunakan data primer yang diperoleh dari pengisian kuesioner terhadap 250 responden karyawan di Uni Indonesia Kawasan Barat. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif, analisis korelasi, analisis koefisien determinasi, analisis regresi, 26. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan, dan sikap keuangan berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan sedangkan teknologi keuangan tidak mempunyai pengaruh positif dan berpengaruh terhadap perilaku pengelolaan keuangan. Diuji secara simultan, literasi keuangan, teknologi keuangan dan sikap keuangan berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan. Kata Kunci: literasi keuangan, teknologi keuangan, sikap keuangan dan perilaku pengelolaan keuangan
Expectancy Theory As A Determination Of Net Promoter Score (Nps): Increasing The NPS Value Of Services Yosie William Iroth; Judith Sinaga
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5438

Abstract

The wave of digital transformation had been boosted and accelerated by the pandemic, but whether or not this opportunity is leveraged by the industry especially the financial service industry remains a big question. The question around which aspect of digital transformation would best impact the industry is another challenge. In the discussion of reputation management, the customer aspect is a critical factor, thus the question of whether or not the customer perceived the benefit or accepted the digital transformation also need to be discover. Let’s go back to the financial service industry which is the focus on this research, are the services provided by financial service company had fulfilled their expectation and thus would result in a higher Net Promoter score for the company. This research uncover that providing digital services is not enough when it comes to NPS it requires understanding of the customer hopes and acting upon it.
Manajemen Risiko Pajak Sebagai Pemoderator Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak Yemima Eveline Romauly Sirait; Judith Tagal Gallena Sinaga; Grace Orlyn Sitompul
Jurnal Pendidikan Indonesia Vol. 5 No. 12 (2024): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v5i12.6580

Abstract

Dengan manajemen risiko pajak sebagai pemoderasi, penelitian ini bertujuan untuk menginvestigasi pengaruh antara corporate social responsibility (CSR) dan penghindaran pajak. Penelitian ini dilakukan pada perusahaan yang tercatat di BEI dari tahun 2018 hingga 2022 yang bergerak di bidang manufaktur. Penelitian ini mengandalkan metode kuantitatif. Studi ini menggunakan sumber data sekunder, seperti laporan keuangan dan keberlanjutan perusahaan. Dengan menggunakan teknik purposive sampling, penelitian ini mengumpulkan data observasi dari 120 laporan keuangan dan keberlanjutan. Hasil penelitian ini menemukan bahwa penghindaran pajak tidak dipengaruhi oleh CSR karena tidak ada pengaruh signifikan diantaranya. Dan manajemen risiko pajak sebagai variabel moderator juga tidak memiliki hubungan signifikan untuk pengaruh CSR terhadap penghindaran pajak.
THE EFFECT OF BOARD OF COMMISSIONERS, AUDIT COMMITTEE, COMPANY SIZE, AND CAPITAL STRUCTURE ON AGENCY COSTS: INDONESIA PERSPECTIVE Deo Dio Du Simanjuntak; Judith T. Gallena Sinaga
Jurnal Akuntansi Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.2.149-162

Abstract

This research was conducted to examine whether agency cost can be influenced by the board of commissioners, audit committee, company size, and capital structure. This seeks to contribute to the literature of factors influencing agency cost in Indonesia.  Agency cost exists because of some assymetircal information and conflicts between principal and agent.  The study used descriptive method of which purposive sampling method was used in sample selection.  The samples were selected from the top 100 largest wealth-creators companies in 2019 in Indonesia.  Using the wealth-creators companies as the samples makes this research a unique one.  The classical assumption test was conducted to check the relationship between variables. Data gathered were analyzed and interpreted using multiple regression analysisof which t-test and F-test were considered. The study revealed that agency cost was simultaneously influenced by the board of commissioners, audit committee, company size, and capital structure. Partially, this study found that board of commissioners and company size have siginificant influence on agency cost, while audit committee and capital structure have no influence on agency cost. The findings indicate that there are several factors that influences agency cost. Thus, agency cost can be minimized by proper monitoring by the presence of board of commissioner; while company size and capital structure trigger agency costs.
Factors affecting Earnings Management of Publicly Listed Companies: Indonesia Perspective Sinaga, Judith T.G.; Purnama, Timothy
Jurnal Ekonomis Vol 17 No 2 (2024): EKONOMIS : November 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

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

Abstract

The aim of this study is to determine the partial and simultaneous effects of firm size and institutional ownership on the earnings management of Indonesian publicly traded enterprises. Using a quantitative approach and causal associative research methodology, this study demonstrates the cause-and-effect relationship between independent and dependent variables by collecting and processing data to provide the knowledge required for analysis and problem-solving. Six distinct statistics comprise the data analysis employed in this study: regression analysis (multiple, simple), significant test (t, f), coefficient of correlation analysis (r), descriptive statistics analysis (mean, maximum, and minimum values), and coefficient of determination analysis (r2). The analysis result of the research is that, partially, there is no effect of firm size on earnings management and there is no effect of institutional ownership on earnings management. Simultaneously, there is no effect of firm size and institutional ownership on earnings management.
The Effect of Corporate Governance, Green Accounting and Leverage on Company Profitability on Pefindo I-Grade Index Setiadi, Abigail Dwi Pangestu; Hutabarat, Francis M.; Sinaga, Judith T. Gallena
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1415

Abstract

Profitability plays an important role in reflecting a company's performance in generating profits. Therefore, this study was conducted to demonstrate the effects of corporate governance, green accounting, and leverage on company profitability. This study utilizes a quantitative approach with secondary data. The research population comprises companies listed on the Pefindo I-Grade Index. The sample size is 30 companies over a 5-year period, resulting in 150 samples. Over a period of five years, data was collected from various companies, resulting in a total of 150 samples. A regression analysis was conducted, and the findings from this test indicate that corporate governance and green accounting do not have impact on company profitability, whereas the leverage ratio has a negative and significant effect on company profitability.
The Effect Of ESG Disclosure And Audit Quality On Company Value In The Basic Material Sector With Company Size As Moderator In 2021-2023 Patricia Angelique; Grace Orlyn Sitompul; Judith Tagal Gallena Sinaga
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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

Abstract

A company's worth is demonstrated by how well it performs and how well it accomplishes its goals. With a focus on basic materials businesses listed on the Indonesia Stock Exchange in 2021–2023, this study attempts to evaluate the effects of ESG disclosure and audit quality on company value while taking company size into account as a moderating factor. Based on a sample of 78 firm-year data, the study uses a quantitative methodology that includes multiple linear regression, moderation regression analysis, and descriptive statistics using SPSS 27. The results show that company size, audit quality, and ESG disclosure all have a major impact on company value. However, company size is found to weaken the effect of ESG disclosure and audit quality on company value. These results present a new challenge for future research to expand the scope of time and industries in order to better understand why company size does not moderate the relationship between ESG disclosure, audit quality, and company value.
PENGARUH KONSUMSI ENERGI DAN PENERIMAAN PAJAK TERHADAP PERTUMBUHAN EKONOMI DI 9 NEGARA ASEAN Tambunan, Regina Miranda Rachel; Sinaga, Judith Tagal Gallena; Waty, Lenita
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): 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/costing.v7i6.13119

Abstract

Penelitian ini menganalisis dampak konsumsi energi dan penerimaan pajak terhadap pertumbuhan ekonomi di sembilan negara ASEAN, yaitu Indonesia, Malaysia, Thailand, Filipina, Singapura, Vietnam, Kamboja, Laos, dan Myanmar. Dengan menggunakan data time series 2010-2021, analisis dilakukan menggunakan IBM SPSS versi 27 sebagai alat untuk penelitian ini. Penelitian ini bertujuan untuk mengeksplorasi kontribusi hubungan antara variabel-variabel tersebut terhadap kemajuan ekonomi di kawasan yang berkembang. Hasil penelitian mengungkapkan bahwa konsumsi energi memiliki dampak positif yang signifikan terhadap pertumbuhan ekonomi, dengan berkontribusi pada peningkatan aktivitas ekonomi dan penciptaan lapangan kerja. Selain itu, penerimaan pajak dari sektor energi terbukti penting dalam mendanai infrastruktur yang meningkatkan efisiensi energi serta mendukung pembangunan berkelanjutan. Penelitian ini mengidentifikasi bahwa penerimaan pajak berfungsi sebagai mediator antara konsumsi energi dan pertumbuhan ekonomi. Temuan ini menekankan pentingnya kebijakan perpajakan yang cermat dan pengelolaan sumber daya energi untuk mencapai tujuan pembangunan berkelanjutan di ASEAN, memberikan wawasan berharga bagi pengambil kebijakan dan pemangku kepentingan di kawasan ini.
The Moderating Role of Compensation on the Influence of Job Stress and Coworkers on Performance in Medan Adventist Hospital Peranginangin, Elfrida Br; Siahaan, Marlinda; Sinaga, Judith Tagal Gallena
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.533

Abstract

The aim of this research is to analyze and prove the influence of Job Stress and Coworkers on the performance of nurses at Adent Hospital Medan. This research will also prove the moderating effect of compensation on the relationship between Job Stress and co-workers on performance. The population in this study were 150 permanent nurses who worked at the Medan Adventist Hospital. The sampling technique used was Simple Random Sampling, obtaining a sample of 109 respondents. Data analysis techniques use multiple regression with t-test (partial test), F test (simultaneous test) and coefficient of determination test (R2) as well as moderating analysis using residual analysis. The results of this study prove that Job Stress and co-worker variables simultaneously influence nurse performance. Partial testing proves that the Job Stress variable influences nurse performance, as well as the individual Co Workers variable influences nurse performance. Moderation testing using the residual test proves that compensation is able to moderate the relationship between Job Stress and coworkers on nurse performance. The implications of the results of this research are able to prove that the importance of Job Stress management and co-workers in improving nurse performance is strengthened by compensation.
Co-Authors Alberto Harianja Amelia Setiawan Andrew Fernando Pakpahan Anissa Graciella Sagala Arfando, Brandon Ayuhelfia Maylinda B Rachmat, Yosua Budi Dharmadi C Rantung, Melinda Caroline Victorine Katemba Ceria Angellita Atengena Br. Sembiring Chris Octsantri Newin Huise Christian Vanda Situmeang Christopher Gerald Sanger Deo Dio Du Simanjuntak Desi Cindy Preniaty Limbong Enduru Simbolon Ezrawati Nunut Nababan 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 Ibrahim, Yodi Setiawan Isnayanti Isnayanti James Sylvanus Uly Reke Jhon Rinendy Joan Yuliana Hutapea Jonathan Nicholas Iroth Jonathan, Harry Juergen Klinsman Daniel Simanjuntak Julio Santos Siagian Kevin Revido Butar Butar Kunu, Lisa Lenita Waty Lisa Kunu Marlinda Siahaan Mayawi Br Dolok Saribu Meidy Lieke Karundeng Mick Jovi Brucelee Manueke Mila Susanti Naccir Sidabutar Patricia Angelique Peranginangin, Elfrida Br Purnama, Timothy Ria Chaniago Ria Chaniago Risma Ida Gultom Rolyana Ferinia Pintauli Ronald Saragih Ronny Buha Sihotang Rulyna Sabathini Tesalonica Saragih, Ronald Saraswati, Yessy Setiadi, Abigail Dwi Pangestu Silvia Swasti Sinaga, Nensy Dwi Putri Sirait, Mila Oktavia Sylvia Fettry E.M Tambunan, Regina Miranda Rachel Valentine Siagian Valentino Rodrigo Hutabarat Vernando, Yansen Victor Sinaga William Eben Haezer Silalahi Yemima Eveline Romauly Sirait Yessy Saraswati Yodi Ibrahim Yodi Setiawan Ibrahim Yosafat Arya Permata Yosie William Iroth Yosie William Iroth Yosua B Rachmat