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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Pajak dan Bisnis (Journal of Tax and Business) Studi Akuntansi, Keuangan, dan Manajemen Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Sinergi: Jurnal Pengabdian Kepada Masyarakat JURNAL SATYA MANDIRI MANAJEMEN DAN BISNIS Jurnal Ilmiah Universitas Satya Negara Indonesia

Tagor Darius Sidauruk

Universitas Satya Negara Indonesia

Author-ID : 5367084

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 25 Documents Claim Missing Document

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Pengaruh Solvabilitas, Audit Tenure, Ukuran Kap, Dan Ukuran Perusahaan Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2019) Tagor Darius Sidauruk; Herdianti Dwi Sagita
Jurnal Liabilitas Vol 6 No 1 (2021): Volume 6 No.1, Februari 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh Solvabilitas, Audit Tenure, Ukuran KAP, dan Ukuran Perusahaan terhadap Audit Report Lag. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Metode penarikan sampel yang digunakan adalah purposive sampling dan data yang diperoleh sebanyak 101 perusahaan untuk menjadi sampel penelitian. Data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis data dalam penelitian ini adalah analisis Regresi Logistik. Hasil penelitian menunjukkan bahwa Solvabilitas berpengaruh terhadap Audit Report Lag, Audit Tenure tidak berpengaruh terhadap Audit Report Lag, Ukuran KAP tidak berpengaruh terhadap Audit Report Lag dan Ukuran Perusahaan tidak berpengaruh terhadap Audit Report Lag

Pengaruh Current Ratio, Debt To Equity Ratio, Net Profit Margin, Dan Pertumbuhan Perusahaan Terhadap Harga Saham Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2016-2019 Tagor Darius Sidauruk; Yeni Yulistika Sari
Jurnal Liabilitas Vol 6 No 2 (2021): Volume 6 No.2, Agustus 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Tujuan penelitian ini adalah untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio, Net Profit Margin dan pertumbuhan perusahaan terhadap harga saham pada perusahaan manufaktur sektor barang konsumsi sub sektor makanan dan minuman di Bursa efek Indonesia (BEI) periode 2016 – 2019. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Metode penarikan sampel yang digunakan adalah dengan metode purposive sampling. Jumlah populasi dalam penelitian ini adalah 25 perusahaan dan yang memenuhi kriteria sampel adalah sebanyak 14 perusahaan. Hasil penelitian ini menunjukkan bahwa Current Ratio dan Debt to Equity Ratio berpengaruh negatif terhadap harga saham, Net Profit Margin berpengaruh positif terhadap harga saham, dan pertumbuhan perusahaan tidak berpengaruh terhadap harga saham. Sedangkan secara simultan hasil penelitian menunjukkan bahwa Current Ratio, Debt to Equity Ratio, Net Profit Margin dan pertumbuhan perusahaan berpengaruh signifikan terhadap harga saham

PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, UKURAN KANTOR AKUNTAN PUBLIK (KAP), AUDIT FEE, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2019 Adolpino Nainggolan; Tagor Darius Sidauruk; Eyndah Fajar Cahyani
Jurnal Liabilitas Vol 7 No 1 (2022): Volume 7 No.1, Februari 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

This study aims to analyze the effect of management change, financial distress, size of Public Accounting Firm (KAP), audit fee and audit opinion on auditor switching. The population of this study is all property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The method used to determine the sample is purposive sampling with 90 samples obtained. The data analysis method used logistic regression analysis. The results of the study partially that management change and KAP size have no effect on auditor switching, while financial distress, audit fees, and audit opinions have a significant effect on auditor switching. Simultaneously, the variable of financial distress management turnover, audit fee, and audit opinion has an effect on auditor switching by 29.5% while the remaining 70.5% is influenced by other variables not included in this study. Keywords: Management Change, Financial Distress, Public Accounting Firm Size (KAP), Audit Fee, Audit Opinion, Auditor Switching .

Pengaruh Komisaris Independen, Karakter Eksekutif, Profitabiltas dan Ukuran Perusahaan terhadap Tax Avoidance Tagor Darius Sidauruk; Nandini Trimelinia Pebriani Putri
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli
Publisher : Studi Akuntansi, Keuangan, dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1498

Purpose: This study aims to determine the effect of independent commissioner, executive character, profitability and company size on tax avoidance. Method: The sample of this study uses mining sector companies listed on the indonesia stock exchange (IDX) for the period 2017-2020. The sample determination uses purposive sampling method, so that this study obtains a final sample of 44 companies. Result: This study finds that independent commissioner, profitability has a positive effect on tax avoidance and company size has a negative effect on tax avoidance. While the executive character has no effect on tax avoidance. Limitations: This study found that independent commissioners, executive character, profitability and company size can only affect tax avoidance by 37,4 percent. This condition indicates that there are other variables that can affect tax avoidance, but are not included in this study. In addition, this study is limited to using a sample of 44 companies in the mining sector listed on the IDX. Contribution: This research is expected to be able to increase knowledge about tax avoidance in Indonesia, and provide isight in detecting tax avoidance practices in the mining sector. This study also contributes to managerial implications, where tax avoidance actions taken must remain in accordance with applicable regulations.

Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle Tagor Darius Sidauruk; Farhan Zulhaj Abimanyu
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2022): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i1.1677

Purpose: This research aims to examine, analyze, and obtain evidence the factors influencing in the fraudulent financial statements in fraud triangle perspective. Method: This research’s population are Manufacturing Companies Food and Beverage Sub Sector that Listed on Indonesia Stock Exchange period 2017-2019. The sampling method used in this research is purposive sampling method and obtained a total sample of 51 companies. This research uses logistic regression analysis to examine the effects of financial stability, financial targets, external pressures, personal financial needs, nature of industry, ineffective monitoring, organizational structure, auditor turnover, audit opinion and total accruals on the fraudulent financial statements. Results: The result of this research indicated that nature of industry influences on the fraudulent financial statements. Meanwhile, financial stability, financial targets, external pressures, personal financial needs, ineffective monitoring, organizational structure, auditor turnover, audit opinion and total accruals were not influence on the fraudulent financial statements.

PENGARUH PENDAPATAN ASLI DAERAH, RETRIBUSI DAERAH, BELANJA MODAL, DAN DANA ALOKASI UMUM TERHADAP KEMANDIRIAN KEUANGAN DAERAH Adolpino Nainggolan; Tagor Darius Sidauruk; Fenny Tito
Jurnal Liabilitas Vol 8 No 1 (2023): Volume 8 No.1, Februari 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i1.248

The purpose of this study wals to determine the effect of regionall originall income, regionall levies, calpitall expenditures, alnd generall alllocaltion funds on regionall finalnciall independence. The Regency alnd City of Balnten Province for the yealrs 2016 to 2020 malke up the study's populaltion. Purposive salmpling is used in this study, with salmples talken from 4 districts alnd 4 cities in the province of Balnten over al 5-yealr period. The findings of this study suggest thalt Generall Alllocaltion Funds alnd Regionall Originall Income halve al limited impalct on Regionall Finalnciall Independence. Regionall Levies alnd Calpitall Expenditures, however, halve no impalct on the finalnciall independence of the region. Aldditionallly, 98.2% of Regionall Finalnciall Independence is influenced by Regionall Originall Income, Regionall Levies, Calpitall Expenditures, alnd Generall Alllocaltion Funds

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Sidauruk, Tagor Darius; Nainggolan, Adolpino; Putri Zaihani
Jurnal Liabilitas Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i2.441

The aim of this research is to determine the influence of taxpayer awareness, tax sanctions and implementation of the e-filling system on individual taxpayer compliance The population in this study were all employees at PT Paragon Technology and Innovation. Sampling was taken using the Slovin formula as many as 80 samples that had NPWP. The research results were obtained by using multiple linear regression analysis methods. The results of this research show that Tax Sanctions and the Implementation of the E-Filing System have a significant effect on Individual Taxpayer Compliance, and are not influenced by taxpayer awareness.

Analisis Faktor-Faktor yang Memengaruhi Tax Avoidance Pada Perusahaan Sektor Manufaktur Natrion; Sianturi, Heriston; Sidauruk, Tagor Darius
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.467

Since taxes are the state's main source of income, the government must work to make its revenue more efficient. However, as taxes are a burden that taxpayers must pay efficiently, the purpose of this study is to examine factors that affect tax evasion in manufacturing companies that are listed on the Indonesia Stock Exchange between 2020 and 2023. Secondary data from the 2020–2023 annual financial reports of manufacturing businesses listed on the Indonesia Stock Exchange are used in this kind of quantitative study. Purposive sampling with certain criteria is used in the sampling technique. Multiple linear regression is used in the data analysis technique to evaluate the relationship between the independent and dependent variables. Transfer pricing, audit committees, and capital structures, in part, have little bearing on tax evasion. Institutional ownership, meanwhile, has some bearing on tax evasion. Transfer pricing, institutional ownership, audit committees, and capital structure all have an impact on tax evasion at the same time.

Pengaruh Pajak, Kepemilikan Asing Terhadap Keputusan Transfer Pricing Sinambela, Tongam; Sidauruk, Tagor Darius; Sinambela, Tony Renhard; Marpaung, Damaris
Jurnal Pajak dan Bisnis Vol 4 No 2 (2023): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i2.102

Penelitian ini bertujuan untuk menganalisis pengaruh pajak dan kepemilikan asing terhadap keputusan perusahaan melakukan transfer pricing. Populasi pada penelitian ini adalah 80 perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2020. Metode pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder dengan menggunakan analisis regresi data panel menggunakan software eviews 9.0. Hasil penelitian menunjukkan bahwa variabel pajak tidak berpengaruh signifikan terhadap keputusan transfer pricing, variabel kepemilikan asing tidak berpengaruh terhadap keputusan transfer paricing, akan tetapi secara simultan atau bersama-sama pajak dan kepemilikan asing berpengaruh positif dan signifikan terhadap keputusan transfer pricing.

PENGARUH PENGENDALIAN INTERN, KEPATUHAN DAN KOMPENSASI MANAJEMEN TERHADAP PERILAKU ETIS KARYAWAN (STUDI KASUS PADA PT ENSEVAL PUTERA MEGATRADING TBK PUSAT) Sidauruk, Tagor Darius; Suci Lestari
Jurnal Satya Mandiri Manajemen dan Bisnis Vol 2 No 1 (2016): Volume 2 Nomor 1 Tahun 2016
Publisher : Pasca Sarjana Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/satyamandiri.v2i1.295

This study aims to determine the effect of internal control, compliance, compensation management to ethical behavior of employees Center of PT Enseval Putera Megatrading Tbk. This study uses primary data obtained from questionnaires to the respondents. The sampling method used is purposive sampling and data that meet the criteria are as many as 60 samples. Multiple linear analysis is a technique of data analysis used in this study. The results obtained showed that partial internal control does not affect the ethical behavior of employees, compliance affect the ethical behavior of employees and management compensation does not affect the ethical behavior does not affect the ethical behavior of employees Center of PT Enseval Putera Megatrading Tbk.

Co-Authors Adolpino Nainggolan Ainur Fatwa Anif Yuliana Anisa Sari Fatullah Arifin Siagian Asep Surya Wijaya Desy Wulandari Dwi Amelia Sari Endang Widuri Eyndah Fajar Cahyani Farhan Zulhaj Abimanyu Fenny Tito Herdianti Dwi Sagita Heriston Sianturi Ida Ayu Putu Sri Widnyani Intan Febriyanti Jahormin Simarmata Lina Royani Marpaung, Damaris Nainggolan, Adolpino Nandini Trimelinia Pebriani Putri Natrion Noviarti Putri Zaihani Rizka Diah Rahmawati Sianturi, Heriston Simamarta, Jahormin Sinambela, Tony Renhard Siti Nur Fadilah Suci Lestari Suci Lestari Yeni Yulistika Sari

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