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All Journal Ilomata International Journal of Tax and Accounting Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) The International Conference on Education, Social Sciences and Technology (ICESST) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Erlina
Universitas Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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The Role of Auditor Behavior in Moderating Independence, Time Pressure, Experience that Affects Audit Quality at Public Accounting Firms Asen Susanto; Erlina; Chandra Situmeang; Abdillah Arif Nasution
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 2 No. 2 (2023): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v2i2.367

Abstract

An audit is a systematic, independent examination of financial statements, accounting records, and supporting documents prepared by management, the purpose of which is to form an opinion on the accuracy of financial statements. Financial statements must have relevant characteristics (reliability) and reliability (reliability). Without the services of auditors, management cannot convince outsiders that the financial statements presented by management contain reliable and reliable information. Independence is the auditor's attitude to impartiality. The experience of the examiner contributes to high-quality inspection. The purpose of this study is to analyze the influence of auditor behavior, time pressure, audit experience, and independence on audit quality. The research was conducted at a Public Accounting Firm (KAP) in Medan City. The number of research samples of 80 people was selected by the nonprobability sampling method. Data collection was carried out by questionnaire through Google form and literature studies that supported this study. The method used in this study is to use the Structural Equation Model (SEM) equation using the Partial Least Square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross-loading> 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA), and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that the first, second, fourth, and seventh hypotheses were rejected where each variable such as auditor behavior, and time pressure, did not affect audit quality and independence could not moderate the influence between auditor behavior on audit quality, independence could not moderate audit quality. The third, fifth, and sixth hypotheses are accepted where each variable such as audit experience, independence moderates the effect of time pressure on audit quality, and independence moderates the effect of audit experience on audit quality.
THE EFFECT OF FINANCIAL DISTRESS, LEVERAGE AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE Wibisono; Erlina; Abdillah Arif Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze and determine the effect of Financial Distress, Leverage, and Capital Intensity on Tax Avoidance with Firm Size as a moderating variable in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2024. This research uses a quantitative research method. The population in this study consists of all property and real estate companies listed on the Indonesia Stock Exchange, totaling 92 companies. The sample in this study comprises 18 companies with 108 observations during the research period. The data used are secondary, obtained from published company financial statements. Data collection was conducted through a documentation study. The data analysis methods used include descriptive statistics, panel data regression analysis, classical assumption tests, coefficient of determination (R²), partial significance tests (t-tests), and Moderated Regression Analysis (MRA) using Eviews software. The results of this study indicate that Financial Distress has no significant effect on Tax Avoidance; Leverage has no significant effect on Tax Avoidance; and Capital Intensity has a positive and significant effect on Tax Avoidance. Firm size does not moderate the effect of financial distress on tax avoidance. However, firm size does not moderate the effect of leverage and capital intensity on tax avoidance.
THE EFFECT OF FRAUD PENTAGON ON FINANCIAL STATEMENT FRAUD WITH COMPANY SIZE AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021–2024 Enzlika Mirandha; Erlina; Ibnu Austrindanney Sina Azhar
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22005457

Abstract

This study aims to analyze the effect of the fraud pentagon, proxied by financial targets, financial stability, ineffective monitoring, auditor changes, changes in directors, and the frequency of CEO photos, on financial statement fraud, and to examine the moderating role of firm size. The population consists of manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using purposive sampling, a sample of 130 companies was obtained, totaling 520 observations. Financial statement fraud was measured using the Fraud Score Model (F-Score). Data analysis was conducted using panel data regression with the Common Effect Model (CEM) approach via EViews 12. The results show that financial targets have a positive and significant effect on financial statement fraud. Conversely, financial stability, ineffective monitoring, auditor changes, changes in directors, and the frequency of CEO photos have no significant effect. Simultaneously, all independent variables significantly influence financial statement fraud. Furthermore, firm size does not moderate any of these relationships. These findings indicate that the pressure to achieve financial targets is the main driver of financial statement fraud in manufacturing companies
EFFECTS ANALYSIS OF LEVERAGE, PROFITABILITY, COMPANY SIZE, AUDIT QUALITY, AND TAX AVOIDANCE ON PROPENSITY EARNINGS MANAGEMENT WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLES IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2024 PERIOD Marihot PH Simarmata; Erlina; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.5014

Abstract

This study aims to analyze the effect of leverage, profitability, firm size, audit quality, and tax avoidance on the Propensity earnings management, with independent commissioners as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employs a quantitative approach using a census method, in which all mining companies listed on the IDX during the study period, totaling 54 firms, were included as the research sample. The data were analyzed using panel data regression with the Random Effect Model (REM), which was selected based on the Chow test and the Hausman test. The earnings management was measured using discretionary accruals based on the Kasznik (1999) model, which represents the degree of a firm’s tendency to engage/Propensity in earnings management practices. The results indicate that leverage and tax avoidance have a positive effect on Propensity earnings management, suggesting an increase in the propensity (tendency) of management to engage in earnings management practices. Conversely, profitability, firm size, and audit quality have a negative effect on Propensity earnings management, indicating that firms with better financial performance and stronger monitoring mechanisms tend to exhibit a lower of Propensity earnings management. Furthermore, independent commissioners are found to weaken the relationship between leverage, profitability, firm size, audit quality, and Propensity earnings management; however, they do not moderate the relationship between tax avoidance and Propensity earnings management. This study confirms that financial factors and corporate governance mechanisms play an important role in influencing earnings management practices in the mining sector. The presence of independent commissioners is proven to be an effective monitoring mechanism in reducing the Propensity earnings management, except in the context of tax avoidance practices. These findings provide important implications for investors, regulators, and management in evaluating the quality of financial reporting and the effectiveness of good corporate governance.
The Effects of Digital Information Technology, Digital Marketing and Human Resource Capacity on Smes Performance in North Sumatera Noviani; Erlina; Iskandar Muda; Keulana Erwin; Agung Wahyudhi Atmanegara
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2377

Abstract

This study investigates the effects of digital information technology, digital marketing, and human resource capacity on SME performance in North Sumatera. Although numerous prior studies have examined these variables separately, a significant gap persists regarding their synergistic effects, especially among SMEs in developing regions. To address this gap, the present study developed an integrated model using an explanatory research design. Data were collected through a survey of 232 SMEs that actively adopt digital technology in North Sumatra Province, representing a targeted sample of digitally active small and medium enterprises in a developing region. The data were analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) due to its suitability for examining complex relationships in a predictive, non parametric manner with relatively small sample sizes. The results indicate that all three variables exert positive and significant effects on SME performance, with digital marketing emerging as the strongest predictor. These findings underscore the importance of resource integration in enhancing SME competitiveness in emerging economies.
THE EFFECT OF LIQUIDITY, INCOME DIVERSIFICATION, OPERATIONAL EFFICIENCY, CREDIT RISK, AND LEVERAGE ON THE STABILITY OF REGIONAL DEVELOPMENT BANKS (BPD) IN INDONESIA: PERIOD 2021–2025 Nova Fernita S; Erlina; Rina Br Bukit
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

Regional Development Banks (BPD) play a strategic role as intermediary institutions supporting regional economic development and maintaining the stability of the regional financial system. Therefore, the ability of BPDs to maintain financial stability is a crucial aspect to ensure the sustainability of their intermediation function and increase their contribution to the regional economy. This study aims to analyze the effect of internal bank factors, including liquidity, revenue diversification, operational efficiency, credit risk, and leverage, on the stability of Regional Development Banks in Indonesia. This study uses a quantitative approach with secondary data obtained from the annual financial reports of 24 Regional Development Banks for the period 2021–2025. Data analysis was conducted using panel data regression with a Random Effects Model (REM) approach. The results show that revenue diversification and operational efficiency have a positive and significant effect on BPD stability, while credit risk has a negative and significant effect on BPD stability. Meanwhile, liquidity and leverage do not significantly affect BPD stability. These findings indicate that BPDs' ability to expand revenue sources, improve operational efficiency, and control credit risk is a more decisive factor in maintaining stability than liquidity management and funding structure. This study provides empirical evidence regarding the determinants of BPD stability in Indonesia and enriches the literature on regional banking stability. In addition, the research results are expected to be used as consideration for BPD management and regulators in formulating policies that support strengthening the resilience and sustainability of the regional banking industry.
COMPARATIVE ANALYSIS OF DRUG COSTS BASED ON THE ACTIVITY-BASED COSTING METHOD AND DRUG PRICE RATES, INCLUDING THE EVALUATION OF COST DIFFERENCES AND MANAGERIAL IMPLICATIONS IN THE PHARMACY UNIT OF MARTHA FRISKA MULTATULI HOSPITAL Ramadhan Diansyah Putra; Erlina; Ibnu Austrindanney Sina Azhar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze the difference between drug Unit Cost calculated using Activity-Based Costing (ABC) and Traditional Unit Cost, and to evaluate its implications for actual margin and tariff policy in the Pharmacy Unit of Martha Friska Multatuli Hospital. A quantitative approach with a descriptive-comparative design was applied. The data were secondary data for the year 2025, comprising drug purchasing records, sales records, selling prices, transaction volume, receipt frequency, and the indirect costs of the pharmacy unit. The sample consisted of 100 drug items with the highest sales volume and complete data, selected through purposive sampling. The results show that the mean ABC Unit Cost was IDR 1,427.62, while the mean Traditional Unit Cost was IDR 1,249.08. The Jarque-Bera normality test indicated that the cost-difference data were not normally distributed, so the Wilcoxon Signed-Rank Test was used and revealed a significant difference between ABC Unit Cost and Traditional Unit Cost (p < 0.001), with a large effect size (r = 0.868). All sampled drugs were undercosted under the traditional system. Tariff evaluation using a 20% target margin showed that 79 drugs exhibited a positive tariff deviation and 21 drugs exhibited a negative tariff deviation relative to the ABC-based proposed tariff. These findings indicate that ABC strengthens pharmacy cost information, supports the evaluation of actual margins, and provides a basis for prioritizing drug-tariff review. The managerial implications include strengthening the hospital's Unit Cost Team, improving the recording of pharmacy activities, integrating pharmacy data systems, and conducting periodic tariff evaluation based on activity costs and actual margins.
Co-Authors Agung Wahyudhi Atmanegara Asen Susanto Enzlika Mirandha Ibnu Austrindanney Sina Azhar Iskandar Muda Keulana Erwin Khaira Amalia Fachrudin Marihot PH Simarmata Nasution, Abdillah Arif Nova Fernita S Noviani Ramadhan Diansyah Putra Rina Br. Bukit Situmeang, Chandra Wibisono