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All Journal Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Multidisiplin Madani (MUDIMA) Klabat Accounting Review
Novie P. Sibilang
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Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect Of Profitability And Solvency On Audit Delay With Audit Tenure As Moderating Variables Nathalia Glorya Palit; Novie P. Sibilang
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1439-1456.2022

Abstract

The purpose of this study is to determine whether profitability has a negative effect and solvency has a positive effect on audit delay with audit tenure as a moderating variable. The population used in this study are companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample was determined by using purposive sampling technique in order to obtain 43 companies. The research method used is causal quantitative. The results showed that profitability had a negative effect on audit delay with a probability value of 0.003 at the 1% significance level and a coefficient value of - 47.550 while solvency had no effect on audit delay with a probability value of 0.371. This study also shows that audit tenure as a moderating variable does not play a role in strengthening the negative effect of profitability on audit delay because it has a probability value of 0.847, but audit tenure plays a role in weakening the positive effect of solvency on audit delay with a probability value of 0.063 at the 10% significance level and a coefficient value of -136.986.Tujuan dari penelitian ini untuk mengetahui apakah profitabilitas berpengaruh negatif dan solvabilitas berpengaruh positif terhadap audit delay dengan audit tenure sebagai variabel pemoderasi. Populasi yang digunakan pada penelitian ini yaitu perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Sampel penelitian ditentukan dengan menggunakan teknik purposive sampling sehingga diperoleh 43 perusahaan. Adapun metode penelitian yang digunakan yaitu kausal kuantitatif. Hasil penelitian menunjukkan profitabilitas berpengaruh negatif terhadap audit delay dengan nilai probabilitas 0,003 pada level signifikansi 1% dan nilai koefisien -47,550 sedangkan solvabilitas tidak berpengaruh terhadap audit delay dengan nilai probabilitas 0,371. Penelitian ini juga menunjukkan bahwa audit tenure sebagai variabel moderasi tidak berperan memperkuat pengaruh negatif profitabilitas terhadap audit delay karena memiliki nilai probabilitas 0,847, tapi audit tenure berperan memperlemah pengaruh positif solvabilitas terhadap audit delay dengan nilai probabilitas 0,063 pada level signifikansi 10% dan nilai koefisien -136,986.
The Influence of Financial Attitude and Financial Knowledge on Financial Management Behavior Moderated by Locus of Control in Generation Z Sangari Andrew Griffin; Novie P. Sibilang
Jurnal Multidisiplin Madani Vol. 2 No. 12 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v2i12.1966

Abstract

In accelerating the economy, especially in the field of finance, Generation Z is easily influenced by developments that have an impact on behavior. This study aims to analyze the effect of financial attitude and financial knowledge on financial management behavior, with locus of control (Internal and External) partially as a moderating variable in generation Z. Using 210 observations and an analytical method using multiple regression, this study found that financial Attitude is proven to have a positive and significant effect on financial management behavior and external locus of control is able to moderate financial knowledge on financial management behavior because the external locus of control dominates the behavior of generation Z. The implications of this research are expecting the education system to pay more attention to the behavior of generation Z in relation to cognitive development. children are more specific on financial literacy in forming a positive attitude towards financial arrangements
APLIKASI TATA KELOLA PERUSAHAAN PADA TRADE-OFF ANTARA PROFITABILITAS DAN LIKUIDITAS DI INDUSTRI PERBANKAN INDONESIA Cintya Sarah Najoan; Sientia Indah Marpaung; Novie P. Sibilang
Klabat Accounting Review Vol 2 No 2 (2021): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.01 KB) | DOI: 10.60090/kar.v2i2.596.95-112

Abstract

Penelitian ini bertujuan meneliti pengaruh penerapan good corporate governance (GCG) dalam menyeimbangkan trade-off antara profitabilitas dan likuiditas pada perusahaan perbankan. Peneliti menggunakan lima tahun periode laporan keuangan sebagai data analisa untuk melihat kemampuan prediksi dari variabel bebas terhadap variabel terikat. Penelitian ini menggunakan data sekunder yang didapatkan dari laporan tahunan perusahaan perbankan yang terdaftar di BEI dan secara konsisten mengikuti skor CGPI pada periode 2014-2018. Variabel bebas pada penelitian ini adalah skor CGPI yang dikeluarkan oleh IICG.Variabel terikat profitabilitas adalah Return on Asset (ROA) dan Return on Equity (ROE) sementara likuiditas adalah Loan to Deposit Ratio (LDR). Standar batas atas dan batas bawah LDR yang ditetapkan oleh Bank Indonesia digunakan untuk mengkategorikan tingkat keseimbangan pada bank. Desain penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif kausal, korelasi sederhana dan teknikanalisis regresi logistik. Hasil penelitian menunjukkan bahwa ada hubungan signifikan antara ROA terhadap LDR dan ROE terhadap LDR sehinggah mendukung adanya trade-off yang terjadi pada bank. Hasil utama penelitian ini menunjukkan bahwa GCG berpengaruh terhadap kebijakan trade-off antara profitabilitas dan likuiditas. Kata kunci: Good Corporate Governance, Trade-off, profitabilitas, Likuiditas, Skor CGPI
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE Angy Regina Maliangkay; Rolland Daniel Sahensolar; Novie P Sibilang
Klabat Accounting Review Vol 3 No 1 (2022): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.764 KB) | DOI: 10.60090/kar.v3i1.819.20-35

Abstract

This study aims to examine the effect of pressure, opportunity, and rationalization on financial statement fraud in manufacturing companies. The implication of this research is to help companies to find out the factors that influence financial statement fraud so that companies can improve the internal controls used so that financial statement fraud can be prevented. The sample of this study consisted of 69 manufacturing companies selected by purposive sampling. The data in this study were obtained from financial reports provided through IDX or the company’s website. The research design used a quantitative approach with descriptive and causal analysis methods and ordinal logistic regression. Statistical tests showed that empirically variable pressure proxied by ‘financial stability’ has a significant effect on the financial statement fraud, variable opportunity proxied by 'ineffective monitoring' has a significant effect on financial statement fraud and variable rationalization proxied by 'auditor change' has a significant effect on financial statement fraud Penelitian ini bertujuan untuk menguji pengaruh pressure, opportunity dan rationalization terhadap financial statement fraud pada perusahaan manufaktur. Adapun implikasi dari penelitian ini adalah membantu perusahaan untuk mengetahui faktor-faktor yang mempengaruhi financial statement fraud sehingga perusahaan dapat meningkatkan sistem pengawasan agar financial statement fraud dapat dihindari. Sampel penelitian ini terdiri dari 69 perusahaan manufaktur yang dipilih secara purposive sampling. Data dalam penelitian ini diperoleh dari laporan keuangan yang disediakan melalui IDX atau Website perusahaan. Desain penelitian menggunakan pendekataan kuantatif dengan metode analisis deskriptif dan kausal dan teknik analisis regresi logistik ordinal. Hasil penelitian menunjukan bahwa pressure yang diproksikan menggunakan financial stability memiliki pengaruh signifikan terhadap financial statement fraud, opportunity yang diproksikan menggunakan ineffective monitoring memiliki pengaruh yang signifikan terhadap financial statement fraud dan rationalization yang diproksikan menggunakan auditor change memiliki pengaruh yang signifikan terhadap financial statement fraud. Keywords: financial statement fraud, pressure, opportunity, rationalization, fraud triangle
KEEFEKTIFAN PENGENDALIAN INTERN DAN PEMAHAMAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Virginia Comely Wakulu; Novie P. Sibilang
Klabat Accounting Review Vol 2 No 1 (2021): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.04 KB) | DOI: 10.60090/kar.v2i1.563.38-51

Abstract

The Influence of Herding Behavior and Confirmation Bias on Investment Decision in Generation Z with Gender as Moderating Variable: The Influence of Herding Behavior and Confirmation Bias on Investment Decision in Generation Z with Gender as Moderating Variable Runtuwene, Maria Ester; Sibilang, Novie P
Klabat Accounting Review Vol. 5 No. 2 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i2.1128.111-122

Abstract

In the digital era, access to investment information has become easier, especially through social media actively used by Generation Z. However, in making investment decisions, they can become more vulnerable to two biases known as herding behavior, which is the tendency to follow the actions of others, and confirmation bias, which is the tendency to seek information that reinforces their own views. This study aims to examine the influence of herding behavior and confirmation bias on investment decisions in Generation Z, with gender as a moderating factor. The population in this study is all Generation Z investors who are students of the Faculty of Economics and Business at Universitas Klabat, with sample selection using purposive sampling, resulting in 83 samples. The data used in this study is primary data, obtained from the distribution of questionnaires. This research uses linear regression to test the influence of research variables. The results of hypothesis testing indicate that herding behavior does not have a significant effect on the investment decisions of Generation Z, while confirmation bias has a significant effect. Additionally, gender does not moderate the relationship between herding behavior and investment decisions, nor between confirmation bias and investment decisions in Generation Z.
Co-Authors Angy Regina Maliangkay Cintya Sarah Najoan Lilly Linne A. Kainde Nathalia Glorya Palit Rolland Daniel Sahensolar Runtuwene, Maria Ester Sangari Andrew Griffin Sientia Indah Marpaung Virginia Comely Wakulu