Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
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)
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

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
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

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

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

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.
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 Noviani Situmeang, Chandra Wibisono