Articles
<![CDATA[Perilaku Disfungsional Auditor Dalam Pelaksanaan Program Audit ]]>
<![CDATA[Silaban, Adanan]]>
<![CDATA[ Jurnal Akuntansi Vol 16, No 2 (2012): May 2012 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v16i2.536
<![CDATA[Penelitian ini mendiskusikan tipe dari perilaku disfungsional audit dalam pelaksanaan program audit]]>
<![CDATA[PENGARUH MULTIDIMENSI KOMITMEN PROFESIONAL TERHADAP PERILAKU AUDIT DISFUNGSIONAL ]]>
<![CDATA[Silaban, Adanan]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.8.1.1-11
<![CDATA[The purposes of this study are two fold. First is to examine validity of Meyer et al.’s (1993)three-component model of commitment professional among on auditor which working in auditfirms. The second is to examine relations dimension of commitment professional todysfunctional audit behaviors. Dysfunctional audit behaviors include auditors’ act duringperformance audit program which directly or indirectly reduced audit quality namely auditquality reduction (AQR) and Under Reporting of Time (URT) behaviors. This study conductedwith survey method on auditors working in audit firms at three mayor cities in Indonesia i.e.;Jakarta, Surabaya, and Medan. Research samples are 348 respondents. Data analysis withStructural Equation Modeling used AMOS. The result of confirmatory factor analyses andtest of reliability and validity provide support for three separate dimensions of professionalcommitment. Affective professional commitment has negative associated with AQR behavior,but it relationship with URT behavior is not significant. The influence of continuanceprofessional commitment to AQR and URT behaviors is not significant. Normativeprofessional commitment is inversely related to AQR and URT behaviors. The results ofresearch contribute to literature and interpreting the prior research and for consideringfuture research on auditors’ commitment professional are presented.Keywords:dysfunctional audit behaviors, audit quality reduction behavior, underreporting oftime behaviors, multi-dimension professional commitment.]]>
<![CDATA[EFEK MODERASI TATA KELOLA PERUSAHAAN ATAS PENGARUH TANGGUNG JAWAB SOSIAL KORPORAT TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Adanan Silaban]]>;
<![CDATA[Meilinda Stefani Harefa]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v3i1.945
<![CDATA[This study aims to determine the effect of the interaction of good corporategovernance (GCG) with corporate social responsibility (CSR) on financialperformance (ROA). The population of this study are banking companies listed onthe Indonesia Stock Exchange in the 2011-2018 research year and listed in theCorporate Governance Perception Index (CGPI), totaling 11 companies. Themethod of determining the sample by purposive sampling method, with severalpredetermined criteria, the number of observations is as many as 88 bankingcompanies Tbk. The variables used in this study are ROA as the dependentvariable, CSR and GCG as independent variables, while placing GCG as amoderating variable. This study uses multiple linear regression analysis for thehypothesis and multiple linear regression analysis with Moderated RegressionAnalysis (MRA) test to test the effect of interaction. The results of this studyindicate that partially and simultaneously CSR and ROA have a positive andsignificant effect on financial performance, and the effect of GCG interaction onCSR strengthens the influence of CSR on financial performance.]]>
<![CDATA[PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS AUDIT TERHADAP PERILAKU REDUKSI KUALITAS AUDIT ]]>
<![CDATA[Manatap Berliana Lumban Gaol Berliana Lumban Gaol]]>;
<![CDATA[Adanan Silaban]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2020.5.2.4044
<![CDATA[Tujuan utama penelitian ini yaitu menguji dan menganalisis pengaruh: tekanan anggaran waktu terhadap perilaku reduksi kualitas audit. Kompleksitas tugas audit terhadap perilaku reduksi kualitas audit. Tekanan anggaran waktu terhadap perilaku reduksi kualitas audit. Model perilaku reduksi kualitas audit ini dibangun dan diuji berdasarkan hasil-hasil penelitian terdahulu, literatur stres kerja, teori proses transaksional. Penelitian dilakukan dengan metode Survei. Sampel dalam penelitian ini adalah 240 auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Indonesia. Metode pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dengan kriteria judgment sampling. Metode Analisis data adalah model persamaan struktural dengan bantuan program AMOS Versi 22. Metode ini dipilih karena kemampuan teknik structural equation modeling untuk menilai dan memperbaiki measurment error yang tidak dapat dilakukan oleh prosedur yang lain. Pengujian Moderated Structural Equation Modeling (MSEM) dengan metode Ping. Metode Ping lebih sederhana dalam melakukan estimasi pengaruh moderating pada SEM. Temuan yang dapat dirangkum berdasarkan hasil analisis data dan pengujian hipotesis, diuraikan sebagai berikut. Tekanan anggaran waktu berpengaruh positif dan signifikan terhadap perilaku reduksi kualitas audit. Berikutnya, kompleksitas tugas audit berpengaruh positif dan signifikan terhadap perilaku reduksi kualitas audit.]]>
<![CDATA[Perilaku Disfungsional Auditor Dalam Pelaksanaan Program Audit ]]>
<![CDATA[Adanan Silaban]]>
<![CDATA[ Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v16i2.536
<![CDATA[Penelitian ini mendiskusikan tipe dari perilaku disfungsional audit dalam pelaksanaan program audit]]>
<![CDATA[Studi Literatur Tekanan Kerja Di Perusahaan Audit ]]>
<![CDATA[Adanan Silaban]]>;
<![CDATA[Manatap Berliana Lumban Gaol]]>;
<![CDATA[Meilinda Stefani Harefa]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v6i1.4100
<![CDATA[Work pressure is a demand in the work environment that can cause individuals to experience stress, and subsequently can have an impact on individual attitudes, intentions and behavior in carrying out tasks. In the audit firm's work environment, auditors may experience pressures that have an impact on the attitudes, intentions and behavior of the auditors in implementing the audit program; and can further affect audit quality.This article aims to describe and discuss various forms of potential pressure within audit firms and their impact on auditor behavior in implementing audit programs. To achieve this goal, the general model of job stress is used as a framework to build a model of stress in the audit firm's work environment. A review of previous research in this area is presented, and directions for future research are presented. Keywords: Pressure, Stress, Auditor Behavior]]>
<![CDATA[Preparation of financial statements HKBP resort Maranatha Tambun church based on Isak 35 ]]>
<![CDATA[Adanan Silaban]]>;
<![CDATA[Mangasa Sinurat]]>;
<![CDATA[Manatap Berliana Lumban Gaol]]>;
<![CDATA[Yassa Agatha Silitonga]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i1.209
<![CDATA[A well-prepared abstract enables the reader to identify the basic content of a document quickly and accurately, to determine its relevance to their interests, and thus to decide whether to read the document in its entirety. The Abstract should be informative and completely self-explanatory, provide a clear statement of the problem, the proposed approach or solution, and point out major findings and conclusions. The Abstract should be 100 to 200 words in length. The abstract should be written in the past tense. Standard nomenclature should be used and abbreviations should be avoided. No literature should be cited. The keyword list provides the opportunity to add keywords, used by the indexing and abstracting services, in addition to those already present in the title. Judicious use of keywords may increase the ease with which interested parties can locate our article.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Audit Tenure, dan Audit Report Lag terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indoensia Tahun 2019-2021 ]]>
<![CDATA[Veronika Purba]]>;
<![CDATA[Adanan Silaban]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
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<![CDATA[Penelitian ini bertujuan untuk meneliti pengaruh ukuran perusahaan, audit tenure, audit report lag terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2019-2021. Variabel independen dalam penelitian ini adalah ukuran perusahaan, audit tenure, audit report lag. Variabel dependen dalam penelitan ini adalah opini audit going concern yang diukur dengan menggunakan variabel dummy, melalui seleksi sampel dengan menggunakan metode purposive sampling, diperoleh 30 perusahaan yang menjadi sampel perusahaan atau sebanyak 90 perusahaan observasi. Teknis analisis data dalam penelitian ini adalah menggunakan uji regresi logistik dengan menggunakan program computer SPSS versi 20. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, audit tenure, dan audit report lag berpengaruh positif dan signifikan terhadap opini audit going concern.]]>
<![CDATA[Studi Empiris Pengaruh Profitabilitas Dan Likuiditas Terhadap Kebijakan Dividen ]]>
<![CDATA[Adanan Silaban]]>;
<![CDATA[Niska Trita Olivia Zalukhu]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v6i2.6088
<![CDATA[This study aims to examine the effect of profitability and liquidity on dividend policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability is proxied by using Return On Assets (ROA), liquidity is proxied by using the Current Ratio (CR), and dividend policy is measured by using the Dividend Payout Ratio. Sampling using purposive sampling method, obtained a sample of 90 observations. Data analysis in this study used the SPSS 25 computer program. The results of this study indicate that profitability and liquidity have a positive and significant effect on dividend policy. The results of this study strengthen the results of previous studies. Keywords: Profitability, Liquidity, Dividend Policy.]]>
<![CDATA[Pengaruh Rasio Profitabilitas dan Rasio Leverage Terhadap Manajemen Laba ]]>
<![CDATA[Desi Anggraini Sitorus]]>;
<![CDATA[Adanan Silaban]]>
<![CDATA[ Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 2023 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v7i2.1162
<![CDATA[This study aims to examine the effect of profitability and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The independent variables in this study are profitability (Return on Assets) and leverage (Debt Equity Ratio). The dependent variable in this study is earnings management as measured by decisional accruals. Through sample selection using purposive sampling method, a total of 35 companies were obtained as objects of research and a sample of 105 observations. The data analysis technique used in this study is multiple linear regression analysis using the SPSS version 20 computer program. The results of this study indicate that profitability has a positive and significant effect on earnings management, while leverage has no effect on earnings management.]]>
