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All Journal Future : Jurnal Manajemen dan Akuntansi JABE (Journal of Accounting and Business Education) Wikrama Parahita : Jurnal Pengabdian Masyarakat Kompartemen : Jurnal Ilmiah Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JURNAL LENTERA BISNIS Valid Jurnal Ilmiah Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Jurnal Informasi dan Teknologi Proceeding of National Conference on Accounting & Finance Indonesia Accounting Journal Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Tax and Accounting Jurnal Pasar Modal dan Bisnis Jurnal Ilmiah Akuntansi Peradaban Jurnal Ilmiah ASET Cita Ekonomika: Jurnal Ilmu Ekonomi Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis Mahasiswa Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam Golden Ratio of Finance Management Journal of Economics Review (JOER) Journal of Community Service Bata Ilyas Journal of Accounting Jurnal Pengabdian Masyarakat dan Riset Pendidikan Advances in Managerial Auditing Research E-JURNAL AKUNTANSI Edumaspul: Jurnal Pendidikan Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Business Application
Victor Pattiasina
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Skeptisme profesional sebagai pemoderasi hubungan pemahaman-pemahaman kode etik auditor, time pressure, dan independensi terhadap kemampuan auditor mendeteksi kecurangan Sutisman, Entar; Pattiasina, Victor; Sutisna, Entis; Ponto, Sahrul; Kusuma, Frendy
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pemahaman kode etik, time pressure, independensi, kode etik terhadap kemampuan auditor mendeteksi kecuragan dengan skeptisme sebagai variabel moderasi. Populasi dalam penelitian ini seluruh auditor yang bekerja pada Badan Pemeriksa Keuangan (BPK) Jayapura yang beralamat di jalan Balaikota No. 2, Entrop, Jayapura Selatan. Jumlah populasi yaitu 83 auditor dari 120 pegawai yang berkerja pada Badan Pemeriksa Keuangan (BPK) Jayapura, sampel yang digunakan sebanyak 83 responden yang bekerja sebagai auditor. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dan analisis regresi moderasi dengan basis teknik uji statistik t dan koefisien determinasi dengan bantuan sofware SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pemahaman kode etik, time pressure auditor berpengaruh secara positif dan signifikan terhadap kemampuan auditor mendeteksi kecurangan. independensi berpengaruh negatif dan tidak signifikan terhadap kemampuan auditor mendeteksi kecurangan. Skeptisme Profesional dapat memoderasi (memperkuat) pengaruh time pressure dan independensi terhadap kemampuan auditor mendeteksi kecurangan. Akan tetapi skeptisme profesional tidak dapat memoderasi (memperlemah) pengaruh pemahaman kode etik auditor terhadap kemampuan auditor mendeteksi kecurangan.
Analysis of Financial Performance at PT Semen Indonesia (Persero), Tbk Listed on the Indonesia Stock Exchange Junaedy, J.; Pattiasina, Victor
Golden Ratio of Finance Management Vol. 3 No. 1 (2023): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v3i1.311

Abstract

This study aims to determine the financial performance of PT Semen Indonesia (Persero), Tbk listed on the Indonesia Stock Exchange (IDX) based on profitability ratios during the 2020-2022 period. The type of data used in this study is quantitative data, namely data in the form of numbers or numbers. Quantitative data serves to determine the number or magnitude of an object to be studied. In this study, the quantitative data is the company's financial statements. The data source used in this research is secondary data, namely all data collected through library research and company data in the form of documents that can support writing. The analysis technique used to determine the company's financial performance in this study is the profitability ratio, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Asset (ROA), and Return on Equity (ROE). The results of this study indicate that in general the company's financial performance based on profitability analysis is not efficient and not good. This is because the level of profitability is not stable so that it has decreased in three consecutive years and is still below the industry average. Thus, the company has not been able to manage its capital efficiently in generating profits.
The Influence of Liquidity, Leverage, and Firm Size on Tax Aggressiveness (Case Study on Mining Companies Listed on the Indonesia Stock Exchange) Ramadanti; Seralurin, Yohanes C.; Patma, Kurniawan; Pattiasina, Victor
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1282

Abstract

This study aims to examine and provide empirical evidence on the influence of liquidity, leverage, and firm size on tax aggressiveness. The population in this study consists of mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method used in this study is purposive sampling. Data collection methods include literature review and documentation. Descriptive statistical analysis and Structural Equation Modeling (SEM) based on components or variances, known as Partial Least Square (PLS), are used as methods to analyze the data. The software used in this study is SmartPLS. The results of this study indicate that liquidity does not affect tax aggressiveness, leverage does not affect tax aggressiveness, and firm size has a negative and significant effect on tax aggressiveness.
ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM Olimsar, Fredy; Elisabeth, Christine Riani; Ulum, Bustanul; Pattiasina, Victor; Waoma, Samalua
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10637

Abstract

Berinvestasi saham di pasar modal merupakan investasi yang relatif berisiko namun dengan keuntungan yang relatif tinggi, sehingga berinvestasi pada saham di pasar modal memerlukan informasi yang akurat agar investor tidak mengalami kerugian. Kinerja keuangan dapat tercermin dalam laporan keuangan perusahaan. Hal ini dapat diukur dengan menggunakan analisis rasio keuangan. Penelitian ini menggunakan pendekatan kuantitatif yang memiliki tujuan untuk mengetahui pengaruh rasio profitabilitas, likuiditas, pasar, dan arus kas terhadap return saham. Penelitian ini dilakukan pada perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Data kuantitatif menggunakan angka-angka yang terdapat dalam laporan keuangan tahunan perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Dan tehnik analisis menggunakan SPSS. Hasil penelitian menunjukkan bahwa rasio likuiditas dan rasio pasar berpengaruh dan signifikan pada return saham, sedangkan rasio profitabilitas dan arus kas tidak berpengaruh terhadap return saham pada perusahaan sektor Consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Kata Kunci: Return Saham, Profitabilitas, Likuiditas, Pasar dan Arus Kas
Effectiveness of Problem-Based Learning Model on Critical Thinking Ability in Financial Management Course Saut Maruli Tua Pandiangan; Victor Pattiasina; Badriatul Mawadah; Donny Dharmawan; Suratminingsih Suratminingsih
Edumaspul: Jurnal Pendidikan Vol 7 No 2 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v7i2.7284

Abstract

The purpose of this research is to analyze effectiveness of problem-based learning model on critical thinking ability in financial management course. This type of research applies a quantitative approach. Population in the study are students at Medan City Private Universities. Based on needs and cost efficiency, sample in this study is 30 respondents. Hypothesis testing uses partial test. The research results show that application of problem-based learning model is felt to be quite effective in making students more active in participating in learning, thereby fostering students' ability to think critically in financial management courses. Statistically, it shows that problem-based learning model has a significant effect on critical thinking ability in financial management course.
Controversy as a Moderator of the Impact of Environmental, Social, and Governance (ESG) on Corporate Value Siti Aisyah; Dian Widyantini; Victor Pattiasina; Maha Martabar Mangatas L; Musran Munizu
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 1 (2025): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i1.5411

Abstract

This research examines the relationship between Environmental, Social, and Governance (ESG) and company value. In addition, this study also tested the involvement of ESG controversy as a moderating variable. The population in this study were all members of the IDX ESG Leader index (IDXESGL) and the companies used as samples were 150 companies during 5 years of observation. The sample in this study was determined using the proportional sampling method and obtained a sample of 70 companies. The research results show that environmental, social and governance (ESG) influences company value. Apart from that, there is a moderating influence of the controversial variable on the relationship between environmental, social and governance (ESG) on company value. The research data analysis was analyzed using SmartPLS software.
The Impact of ERP Implementation on the Quality of Accounting Information and Decision Making Fauzi; Victor Pattiasina; Ulydhatul Ismiyana; Amimah Qodari; Mohammad Aviciena Taufiqurrahman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9859

Abstract

This study aims to analyze the effect of Enterprise Resource Planning (ERP) implementation on the quality of accounting information and managerial decision-making. The development of information technology encourages organizations to adopt integrated systems capable of producing real-time, accurate, and relevant information. ERP, as an integrated information system, is believed to improve the quality of financial reporting through cross-functional data integration, process automation, and strengthening internal controls. Good accounting information quality is ultimately expected to support faster, more accurate, and more rational decision-making processes. This study uses a quantitative approach with an explanatory design. Data were collected through questionnaires distributed to managers and staff involved in the use of the ERP system. The data analysis technique used multiple regression to test the direct influence between variables. The results show that ERP implementation has a positive and significant effect on the quality of accounting information. In addition, the quality of accounting information also has a positive and significant effect on decision-making. Thus, effective ERP implementation can improve the quality of accounting information and strengthen the effectiveness of decision-making within an organization. This study implies that ERP system optimization needs to be supported by organizational readiness, human resource competence, and management commitment to maximize the strategic benefits of the system.
Digitalisasi UMKM Sebagai Strategi Naik Kelas: Studi Kasus Rumah Tahu dan Tempe Bu Ratni: Penelitian Milcha Handayani Tammubua; Victor Pattiasina; Nur Fadillah indah P; Wa Ode Maharani; Resa Iriani; Mathilda Adolfina Gebze; Rahel Ta’dung; Bunga Dahlia; Muji Lestari; Nurul Ana Mutmainnah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3968

Abstract

This study aims to analyze the impact of digitalization on the management of the Bu Ratni Tofu and Tempe House MSME. The program was implemented through several stages, including observation, needs analysis, training, mentoring, and evaluation. The results showed that before the program was implemented, the Bu Ratni Tofu and Tempe House MSME did not have structured financial records, did not use digital payment methods, and did not utilize technology-based promotional media. Through training and mentoring, there was a significant increase in the implementation of simple bookkeeping, the adoption of QRIS as a means of digital payment transactions, and the use of social media as a promotional tool. Digitalization has been proven to improve financial literacy, simplify transactions, expand promotional reach, and drive increased sales. Thus, the digitalization program has proven effective in encouraging MSMEs to grow and move up a class in the modern business era.
Do Personality Traits Predict Skepticism? Locus of Control Mediation in Public Audits Victor Pattiasina; Khusnul Khotimah; Nur Choirul Afif; Amena Sibghatulla
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65282

Abstract

This study examines the mediating role of locus of control in the relationship between openness, conscientiousness, and professional skepticism among public sector auditors at the Audit Board of the Republic of Indonesia (BPK RI) Representative Office of Papua Province. Using a quantitative explanatory design, data were collected through a survey questionnaire distributed to all 150 auditors using a saturated sampling approach, with 132 valid responses analyzed. The study employed SmartPLS 4 to test the measurement and structural models. The results indicate that openness and conscientiousness have positive and significant effects on professional skepticism. Both personality traits also positively influence locus of control, which in turn significantly affects professional skepticism. Furthermore, locus of control partially mediates the effects of openness and conscientiousness on professional skepticism. These findings suggest that auditors with stronger openness, conscientiousness, and internal locus of control tend to demonstrate a higher level of professional skepticism in conducting audits. The study contributes to the auditing literature by extending Social Cognitive Theory in explaining the psychological mechanism underlying skeptical judgment in the public sector audit context. Practically, the findings imply that audit institutions should strengthen auditors’ psychological development through training, supervision, and recruitment policies that support adaptive personality traits and internal control orientation to improve audit quality and public accountability.
Karekteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah pada Organisasi Perangkat Daerah Victor Pattiasina; Muhamad Yamin Noch; Andarias Patiran; Melyanus Bonsapia
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 1 No. 2 (2020): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v1.i2.p178-194

Abstract

This research is the criteria concerning the influence of the characteristics of budget objectives on the performance of localgovernment officials in the Keerom regency regional apparatus organization. Testing was carried out on a sample of 73respondents. The sample method used was Porpusive sampling. Data collection was carried out by direct survey. Testing testing is tested empirically using multiple regression. The results showed that budget preparation had a positive and insignificant effect on the performance of local government officials in Keerom Regency. Budget feedback did not have a positive and significant effect on the performance of local government officials in Keerom Regency, local governments evaluated that the budget had no positive and significant effect on the performance of local government officials in Keerom Regency. , Clarity of budget targets has a positive and significant effect on the performance of local government officials in Keerom Regency. The difficulty of budget objectives has a positive and significant effect on the performance of local government officials in Keerom Regency and participation in budget formulation, budget evaluation, clarity of budget targets and difficulty of simultaneous budget objectives on the performance of government officials. Keerom Regency area.
Co-Authors Adolf Z. D. Siahay Agustinus Numberi Akbar, Mohammad Aldrin Ali, Iqbal M Aris Amena Sibghatulla Amila Syaliha Amimah Qodari Aminu, Abdullah Andarias Patiran Andarias Patiran Andarias Pattiran Apriliani, Rina arjang Badriatul Mawadah Bonsapia, Melyanus Bunga Dahlia Bustanul Ulum C. Seralurin, Yohanes Christine Riani Elisabeth Dian Widyantini Donny Dharmawan Donny Dharmawan Dwi Septa Rini Dyla Rahmayani Eduard Yohannis Tamaela Elisabeth, Christine Riani Eljawati Eljawati Entar Sutieman Entar Sutisman Entar Sutisman Entar v Entis Sutisna Ervina, Melisa Triayu Fauzi Febriani Febriani Ferdinandus, Leonora Fitria, Zuhro Yatul Fredy Olimsar Gomies, Stevanus J. Hafidz Arif Purwanto Harry A. Tuhumury Harun Tampubolon Hatuwe, Rahma Satya Masna Heluka, Rosen Hijrah, Lailatul Ika Agustina Ikbal Ikbal Inggrit Thelma Walesasi Iqbal M Aris Ali Irmah Halimah Bachtiar Ismail R. Noy Junaedy, J. Kefi, Darwin Y. Khusnul Khotimah Kurniawan Patma Kusuma, Frendy Kutanggas, Willyam La Ode Marih Maha Martabar Mangatas L Mangatas L, Maha Martabar Marcellino Willyan Lasano Marihi, La Ode Mathilda Adolfina Gebze Mawadah, Badriatul Melyanus Bonsapia Melyanus Bonsapia Melyanus Bonsapia Mertua Agung Durya, Ngurah Pandji Milcha Handayani Milcha Handayani Tammubua Milcha Handayani Tammubua Mohamad Ridwan Rumasukun Mohammad Aviciena Taufiqurrahman Mohammad Rizky Yahya Muhamad Aldrin Akbar Muhamad Ridwan Pasolo Muhamad Yamin Noch Muhamad Yamin Noch Muhammad Amin Muhammad Ikbal Muhammad Imam Gazali Muhammad Ridwan Rumasukun Muhammad Rispan Affandi Muhammad Yamin Noch Muji Lestari Muslim Muslim Musran Munizu Musran Munizu Noy, Ismail R Nur Choirul Afif Nur Fadillah indah P Nur Fitriani Nugrohowati Nurul Ana Mutmainnah Pasolo, Muhamad Ridwan Patiran, Andarias Patiran, Andarias Paulus K. Allo Layuk Poeh, Melda M. Putri, Ilfi Rahmi Putri, Rahmatia Eka Rahel Ta’dung Rahmatia Eka Putri Ramadanti Ratih Puspitasari Resa Iriani Ringa, Maria B. Ronald Sinyo Noriwary Rosen Heluka Rudiawie Larasati Rumasukun, Mohamad Ridwan Sahetapi, Stella Y. Sahrul Ponto Saling, Saling Samalua Waoma Saprudin Saprudin, Saprudin Saut Maruli Tua Pandiangan Septyana Prasetyaningrum Siti Aisyah Siti Aisyah Stevanus J. Gomies Sumartono, Sumartono Suratminingsih Suratminingsih Suratminingsih, Suratminingsih Surijadi, Herman Sutieman, Entar Syaliha, Amila Tahalele, Marie C. Tammubua, Milcha Handayani Teguh Prakoso Temalagi, Selva Triayu Ervina, Melisa Tuhumury, Harry Ulum, M Bustanul Ulydhatul Ismiyana Upik Djaniar Wa Ode Maharani Watimena, Muhammad Amin Willyan Lasano, Marcellino Yaya Sonjaya Yohanes C. Seralurin Yohanes Cores Seralurin Yohanes Cores Seralurin Yohanes Cores Seralurin Zakaria, Zakaria