Articles
<![CDATA[Determinasi Audit Delay pada Perusahaan Manufaktur di Bursa Efek Indonesia ]]>
<![CDATA[Veronika Sianturi]]>;
<![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.v7i2.1163
<![CDATA[This study aims to analyze the effect of profitability, company size and solvency on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. Data analysis techniques in this study used Descriptive Statistics, Classical Assumption Tests, Multiple Linear Regression Analysis Tests and Hypothesis Tests. Data processing in this study used the SPSS (Statistics Package for the Social Sciences) software version 20. The number of samples obtained from the data collected through observation in the year of the study were 126 samples taken using the purposive sampling method. The results showed that profitability had a negative and significant effect on audit delay, but firm size had a positive and significant effect on audit delay, while solvency had no effect on audit delay.]]>
<![CDATA[Pengaruh Informasi Laba, Arus Kas dan Ukuran Perusahaan terhadap Return Saham (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bei Periode 2019-2021) ]]>
<![CDATA[Elisa Fitri M]]>;
<![CDATA[Adanan Silaban]]>;
<![CDATA[Danri T Siboro]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v3i3.3220
<![CDATA[Penelitian ini bertujuan mengetahui pengaruh informasi laba, arus kas dan ukuran perusahaan terhadap return saham pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2019-2021. Variabel bebas adalah laba kotor, arus kas operasi, arus kas investasi, arus kas pendanaan, dan ukuran perusahaan. Sedangkan variabel terikat adalah return saham. Penelitian ini mencakup populasi 37 perusahaan makanan dan minuman dengan menggunakan metode purposive sampling dalam pemilihan kriteria sampel, maka didapat sampel 26 perusahaan makanan dan minuman selama tahun pengamatan. Data yang digunakan adalah data sekunder yang dikumpulkan menggunakan metode dokumentasi. Data penelitian ini telah memenuhi syarat uji asumsi klasik dan uji hipotesis. Hasil uji penelitian dengan menggunakan regresi linier berganda menunjukkan bahwa informasi dari laba kotor, arus kas investasi, arus kas pendanaan, dan ukuran perusahaan berpengaruh secara positif dan signifikan terhadap return saham. Sedangkan arus kas operasi terbukti tidak memiliki pengaruh yang signifikan terhadap return saham. Dari hasil penelitian tersebut, dapat disimpulkan bahwa informasi laba kotor, arus kas investasi, arus kas pendanaan dan ukuran perusahaan berpengaruh positif signifikan terhadap return saham. Sedangkan arus kas operasi tidak memiliki pengaruh terhadap return saham. Saran yang diberikan oleh peneliti untuk penelitian selanjutnya adalah agar dapat menambahkan variabel yang dianggap berpengaruh terhadap return saham, serta dapat menambahkan periode pengamatan agar mendapat gambaran dan hasil yang lebih baik dari penelitian ini.]]>
<![CDATA[Pengaruh Karakteristik Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 ]]>
<![CDATA[Desi Mariani Marbun]]>;
<![CDATA[Adanan Silaban]]>;
<![CDATA[Rimbun C.D. Sidabutar]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v3i3.3225
<![CDATA[Penelitian ini bertujuan menganalisis pengaruh karakteristik Komite yang terdiri dari Ukuran Komite Audit, Independensi Komite Audit, dan Jumlah Rapat Komite Audit terhadap kualitas laba perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Metode Penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dan pengumpulan data sekunder dengan dokumen yaitu penulis mencari data langsung dari laporan keuangan yang ada di Bursa Efek Indonesia (BEI). Teknik analisis data dalam penelitian ini menggunakan statistik deskriptif, Uji Asumsi Klasik, Uji Analisis Linear Berganda dan Uji Hipotesis. Pengolahan data dalam penelitian ini menggunakan program software SPSS (Statistic package for the social sciens). Populasi penelitian adalah perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di BEI tahun 2019-2021 yaitu sebanyak 42 perusahaan. Dengan teknik purposive sampling, diperoleh sampel akhir sebanyak 28 perusahaan. Hasil penelitian menunjukkan bahwa Ukuran Komite audit berpengaruh positif dan signifikan terhadap Kualitas Laba, Independensi berpengaruh positif dan signifikan terhadap Kualitas Laba, dan Jumlah Rapat Komite Audit berpengaruh positif dan signifikan terhadap kualitas laba.]]>
<![CDATA[Pengaruh karakteristik CEO terhadap kinerja bagian keuangan (akuntan) perusahaan ]]>
<![CDATA[Adanan Silaban]]>;
<![CDATA[Manatap Berliana Lumban Gaol]]>
<![CDATA[ JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia) ]]>
Publisher : <![CDATA[Indonesian Institute for Counseling, Education and Theraphy (IICET) ]]>
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DOI: 10.29210/020232069
<![CDATA[The company is one of the sectors that can be used to improve the Indonesian economy. Unfortunately, not all companies are in good health, especially in the financial sector. In fact, finance is important for the sustainability of the company's operations. The company's finances are held by an accountant who is under the authority of the CEO. For this reason, researchers want to conduct research on "The Effect of CEO Characteristics on the Performance of the Company's Finance (Accountant) Division". The purpose of this research is to find out more about whether or not the CEO's influence on the good or bad performance of accountants will have an impact on the company. The method used is a descriptive quantitative method with data collection techniques through interviews, observations, questionnaires and documentation of 20 companies listed on the Indonesia Stock Exchange in 2019-2022 which were selected by random sampling. The results show that CEO characteristics have an influence on company performance in detail: age has an effect of 60%, CEO tenure has an effect on 75%, educational background has an effect of 95% and CEO traits 25%.]]>
<![CDATA[Pengaruh kinerja perusahaan dan pertumbuhan laba terhadap kualitas laba: peran good corporate governance ]]>
<![CDATA[Adanan Silaban]]>;
<![CDATA[Meilinda Stefani Harefa]]>
<![CDATA[ JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 7, No 3 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia) ]]>
Publisher : <![CDATA[Indonesian Institute for Counseling, Education and Theraphy (IICET) ]]>
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DOI: 10.29210/020211239
<![CDATA[Penelitian bertujuan menguji pengaruh kinerja perusahaan, pertumbuhan laba dan peran Good Corporate Governance (GCG) terhadap kualitas laba. Metode penelitian yang digunakan yaitu metode penelitian desktiptif yang dimana ppulasi penelitian merupakan perusahaan perbankan yang tercatat pada Bursa Efek Indonesia (BEI) pada tahun penelitian 2011-2019 dan terdaftar dalam Corporate Governance Perception Index (CGPI). Sebanyak 7 bank yang memenuhi kriteria, dengan demikian jumlah sampel dalam penelitian ini adalah 63 orang. Pengujian hipotesis dilakukan menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa GCG, kinerja perusahaan, dan pertumbuhan laba secara parsial dan simultan berpengaruh positif dan signifikan terhadap kualitas laba. Selanjutnya, GCG memoderasi pengaruh kinerja perusahaan dan pertumbuhan laba terhadap kualitas laba. Hasil penelitian yaitu untuk memperkuat temuan penelitian terdahulu, dan menyediakan bukti empiris peran moderasi GCG terhadap kualitas laba.]]>
<![CDATA[Analisis Arus Kas Operasi Dan Laba Akuntansi Serta Pengaruh Terhadap Return Saham (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021) ]]>
<![CDATA[Sari Oktavia Br Sihite]]>;
<![CDATA[Adanan Silaban]]>;
<![CDATA[Berliana Lumban Gaol]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.8282
<![CDATA[This study aims to determine the effect of operating cash flow and accounting profit on the stock returns of LQ-45 companies listed on the Indonesia Stock Exchange for the period 2019-2021. The independent variable on research are operating cash flow and accounting profit, while dependent variable is the stock returns. This study includes a sample of 60 observations using purposive sampling method. Technical data analysis in this study using the SPSS 25 computer program. The result of this study showed that the variable operating cash flow and variable accounting profit has a positive significant effect on the stock returns. In addition, based on the coefficient of determination test, operating cash flow and accounting profit are able to explain their effect on the stock returns of 65,2%. Keyword: Operating Cash Flow, Accounting Profit, Stock Returns]]>
<![CDATA[Dividend Policy Determinants: Study in Manufacturing Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Silaban, Adanan]]>;
<![CDATA[Nathanael, Adriel Yakobus]]>
<![CDATA[ JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies) ]]>
Publisher : <![CDATA[UNIVERSITAS PAKUAN ]]>
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DOI: 10.33751/jhss.v7i3.9328
<![CDATA[Dividend policy is a policy that gives a signal to investors to invest in shares in a company. Therefore, research on the determinants of dividend policy is an interesting issue to research. This research aims to determine the influence of managerial ownership, institutional ownership and debt policy on dividend policy. The population in this research is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022, namely 16 observations from 38 companies with an observation period of 3 years so that the data used is 48 data. The sampling technique uses a purposive sampling method, the type of data used is secondary data in the form of company financial reports, this research uses the multiple linear regression analysis method. The research results show that managerial ownership has a positive and significant effect on dividend policy, while institutional ownership has no significant positive effect on dividend policy, and debt policy has a significant negative effect on dividend policy. The results of this research support the results of previous research. For future research, it is recommended to add factors that are thought to influence dividend policy, and add years of research observation.]]>
<![CDATA[Studi Literatur Komitmen Akuntan Terhadap Profesinya ]]>
<![CDATA[Manatap Berliana Lumban Gaol]]>;
<![CDATA[Adanan Silaban]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.7298
<![CDATA[The accounting profession is a profession that provides services to protect the public interest. Therefore, every accountant must have the responsibility to maintain and respect his profession. The accountant's commitment to his profession is a form of individual loyalty to his profession and relates performance to his performance. This article aims to describe and theoretically develop the accountant's commitment to his profession. To achieve this goal, a review of previous research was carried out in the accounting profession and other professions. Based on the literature review, it shows empirical evidence of the existence of multi-dimensional professional commitment in various professions, and finds that each dimension relates differently to affect and behavior. However, most of the research on the commitment of accountants to their profession is still unidimensional. Opportunities for future research, namely the relationship between the dimensions of the commitment of accountants to their profession with the antecedents and their consequences are stated.]]>
<![CDATA[Studi Literatur Sistem Pengendalian Manajemen di Perusahaan Audit ]]>
<![CDATA[Adanan Silaban]]>;
<![CDATA[Manatap Berliana Lumban Gaol]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.7294
<![CDATA[This article aims to examine the relationship between types of management control that can be used together to form a dynamic system to maintain a balance of professional-commercial objectives in audit firms. To achieve this goal, it is carried out by reviewing the literature on the influence of different management controls on auditor behavior and decision making, and adopting the framework of Merchant and Van der Stede (2017); because it allows a clear and unambiguous classification of the different control elements. In the context of the exploratory-exploitation tension, the management control literature on ambidexterity provides a theoretical basis for examining this tension in the context of auditing and it is hoped that results and value-based management control elements play an important role in managing the learning and innovation process in audit firms, where the main responsibility is to actively promoting the learning and innovation process rests with the senior auditors.]]>
<![CDATA[Penerapan Sistem Akuntansi Keuangan Daerah Dalam Mewujudkan Transparansi Dan Akuntabilitas Keuangan Daerah Pada Bpkpd Kabupaten Nias Utara ]]>
<![CDATA[Zega, Helga Eliana Nitaya]]>;
<![CDATA[Silaban, Adanan]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/reaksi.2024.3.2.330
<![CDATA[Good regional financial management plays an important role in realizing regional financial transparency and accountability. The purpose of this research is to determine the application of the Regional Financial Accounting System in Realizing Regional Financial Transparency and Accountability at the Regional Financial and Revenue Management Agency of North Nias Regency and to find out the obstacles in implementing the regional financial accounting system at the Regional Financial and Revenue Management Agency of North Nias Regency. This research uses a qualitative approach with descriptive analysis methods. The results of the research show that the implementation of the regional financial accounting system at the Regional Financial and Revenue Management Agency of North Nias Regency has realized transparency and accountability because, from the data obtained, the submission of regional financial accountability reports has met the principles and has been prepared following accepted Government Accounting Standards. in general. The North Nias Regency Regional Financial and Revenue Management Agency has also implemented regional financial accounting system procedures, namely the division of tasks regarding finance, verification by the Financial Administration Officer (PPKeu), and validation of verification results submitted by budget users. The obstacles in implementing the regional financial accounting system at the Regional Financial and Revenue Management Agency of North Nias Regency are in the form of sub-optimal human resources and mastery of technology. Efforts to face this obstacle should use resources that have potential and expertise in their fields as well as increasing mastery of technology. Abstrak Pengelolaan keuangan daerah yang baik sesungguhnya berperan penting dalam mewujudkan transparansi dan akuntabilitas keuangan daerah. Tujuan dari penelitian ini untuk mengetahui Penerapan Sistem Akuntansi Keuangan Daerah Dalam Mewujudkan Transparansi dan Akuntabilitas Keuangan Daerah Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Nias Utara dan mengetahui kendala-kendala dalam penerapan sistem akuntansi keuangan daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Nias Utara. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis deskriptif. Hasil penelitian menunjukkan bahwa penerapan sistem akuntansi keuangan daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Nias Utara telah mewujudkan transparansi dan akuntabilitas karena dari data yang diperoleh bahwa penyampaian laporan pertanggungjawaban keuangan daerah sudah memenuhi prinsip-prinsip dan disusun dengan mengikuti Standar Akuntansi Pemerintah yang telah diterima secara umum. Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Nias Utara juga telah menerapkan prosedur sistem akuntansi keuangan daerah yaitu adanya pembagian tugas mengenai keuangan, adanya verifikasi oleh Pejabat Penatausahaan Keuangan (PPKeu), dan adanya pengesahan hasil verifikasi yang disampaikan oleh pengguna anggaran. Kendala-kendala dalam penerapan sistem akuntansi keuangan daerah ada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Nias Utara ini berupa sumber daya manusia dan penguasaan teknologi yang kurang optimal. Upaya untuk menghadapi kendala ini sebaiknya menggunakan sumber daya yang berpotensi dan mempunyai keahlian dalam bidangnya serta peningkatan penguasaan teknologi.]]>
