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All Journal Jurnal Manajemen Atma Jaya Asia-Pacific Management and Business Application International Research Journal of Business Studies (E-Journal) Jurnal Organisasi Dan Manajemen Jurnal Akuntansi International Research Journal of Business Studies
Tigor Sitorus, Tigor
Universitas Bunda Mulia Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS EFEK MEDIASI CUSTOMER EQUITY ATAS PENGARUH CUSTOMER RELATIONSHIP MARKETING DAN CUSTOMER SATISFACTION TERHADAP BRAND EQUITY Sitorus, Tigor; Ardy, Ardy
Jurnal Manajemen Vol 10 No 2 (2013): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.757 KB)

Abstract

Customer service quality in the banking industry, especially private banking is a competitive advantage to survive amid fierce competition. The type of product that is almost similar to its competitors means that a bank must have a strong point in competition. This study aims to analyze the Mediation effect of Customer Equity upon Customer Relationship Marketing and Customer Satisfaction on Brand Equity. This research was conducted in Bank Danamon Jabodetabek region, which spread in 8 (eight) districts with a total sample of 124 customers. Structural Equation Modelin (SEM) by AMOS program version 22 was used to prove the effects among variables that have high loading factors. The conclusions are as follows. First, Customer Relationship Marketing has a positive and significant effect on Customer Equity. Second, Customer Satisfaction has a positive and significant effect on Customer Equity.  Third, Customer Relationship Marketing has a positive but not significant effect on Brand Equity.  Fourth, Customer Satisfaction has a positive but not significant effect on Brand Equity. Fiftth, Customer Satisfaction has a positive and significant effect on brand Equity. Sixth,   mediation  effect of The Customer Equity upon the effect of Customer Relationship Marketing  and Customer satisfaction on Brand Equtiy has more power and significant than direct effect.
SISTEM PENGENDALIAN INTERNAL, FRAUD DIAMOND, DAN LARCENY SEBAGAI EFEK MEDIASI WHISTLEBLOWINGSYSTEM (STUDI PADA BPK RI) Krystella, Krystella; Sitorus, Tigor
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.953 KB) | DOI: 10.25170/jara.v11i1.54

Abstract

This research is aim to determine the effect of internal control system, fraud diamond, and whistleblowingsystem on larceny at BPK RI. Research data was obtained through questionnaires distributed torespondent, the employees in the work unit of General Bureau, IT Bureau, Human Resources Bureau and Leaders Secretariat Bureau BPK RI. So as many as 105 samples collected. This research used quantitative analysis technique with Structural Equation Modeling (SEM) processed with Amos 23. The test results showed : 1) Internal control system variable has  positive and significant influence on whistleblowingsystem, 2) fraud diamond variable has not significant influence on whistleblowingsystem, 3) whistleblowingsystem variable has negative and significant influence on larceny, 4) internal control system variable has not significant influence on larceny, 5) fraud diamond variable has positive and significant influence on larceny. Therefore, the whistleblowingsystem mediation effect of the internal control system influence on larceny is perfectly significant. While the effect of fraud diamond on larceny is not proven to mediate.
Financial Stability, Leverage, Ineffective Monitoring, Independent Audit Committee, and the Fraudulent Financial Statement Tjen, Fenny; Sitorus, Tigor; Chasanah, Rina Nur
International Research Journal of Business Studies Vol. 13 No. 2 (2020): August-November 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.13.2.161-172

Abstract

This study aims to develop prior empirical model research of factors influence toward fraudelent financial statement and determine some element of fraud triangle that are financial stability, Leverage, ineffective monitoring and one element of Good Corporate Governance that is independent audit committee influence to fraudulent financial statement. This research topic is important because investors need earnings information as a basic for making investment decision and fraudulent financial statement may affect quality of earnings information received by investors. Data obtained from financial statement of mining company period 2011-2015, data were analyzed with multiple linier regressions with 150 samples collected by purposive sampling technique. Then the authors used Micro soft Excel and SPSS version 24 for processing and analyzing samples. The results showed only financial stability that has a significant influence on fraudulent financial statement, while Leverage, ineffective monitoring and independent audit committee partially has not significant influence toward fraudulent financial statement.
The Client Risk and The Audit Planning: Influence of Acceptance of Audit Engagement Suryani, Deby; Sitorus, Tigor
International Research Journal of Business Studies Vol. 10 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.10.3.183-198

Abstract

This study briefly aims to extend the relationship between client risk with the audit planning by proposes the acceptance of auditengagement as mediate variable to fill a gap prior research, furthermore to determine the effect of client risk toward the audit planning. This research is a quantitative approach with primary data obtained by questionnaires. The population of this study are the auditors of Public Accounting Firm registered in the Directory Indonesian Institute of Accountants (Certified) 2016 in Jakarta and sample purposive about 197 respondents. The Structural Equation Modeling was used to analyze the data. The results of this research shows; (1). The Client Risk directly may affect on the audit planning in a positive but not significantly, (2). Client Risk directly affect the acceptance of audit engagement positively and significantly, (3). The Acceptance of audit engagement has positively and significantly influence on audit planning. Therefore the acceptance of audit engagement perfectly as mediating variable between client risk with the audit planning, where as the acceptance of audit engagement indicated by Time Budget Pressure, Audit Fee. Letter of Auditing and all indicator have a high loading factors.
The Influence of Profıtabılıty and Debt Ratıo Toward the Value of Stock Medıated by the Issuer’s Actıon (Empirical Study on Fishery Companies listed on the Indonesia Stock Exchange period 2008 – 2014) Sitorus, Tigor
APMBA (Asia Pacific Management and Business Application) Vol. 4 No. 3 (2016)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2016.004.03.1

Abstract

This study aims to extend a model empirical research from the direct effect of the influencing of profitability and the debt ratio toward the Value of stock  to be a new model empirical research of  the mediating effect of Issuer’s action upon the influencing of profitability and debt ratio toward Value of stock. This research was conducted at the  Fishery Company listed in Indonesia Stock exchange period from  2008 to 2014. Structural Equation Model (SEM) by AMOS software 22.00 was used to analyze the data, and the result shows high goodness of fit while the simultaneous and individual tests generate significant result. The result of analysis shows that: (1) the Profitability gives significantly positive influence to Issuer’s Action, (2); the Profitability gives significantly positive influence toValue of stock , (3) the Debt Ratio gives significantly negative influence to Issuer’s Action,  (4); the Debt Ratio gives significantly negative influence to  Value of stock , (5); the Issuer’s Action gives significantly  positive influence to Value of stock , therefore the mediated effect of Issuer’s Action has more strength compared to direct effect of the Profitability and the Debt Ratio toward the Value of stock, so we may conclude that the result evidently shows the Issuer’s Action was able to mediate the influence of profitability and debt ratio toward Value of stock. 
Co-Authors Ardy Ardy, Ardy Chasanah, Rina Nur Fangohoi, Yosep Ivandi, Ivandi Krystella, Krystella Kusnoto Kusnoto, Kusnoto Suryani, Deby Suryani, Deby Suwarno Suwarno Tjen, Fenny