Article Per Year (5 Year)
p-Index From 2020 - 2025
2.932
P-Index
This Author published in this journals
All Journal JEA17: Jurnal Ekonomi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JURNAL LENTERA BISNIS Gema Wiralodra Performance : Jurnal Bisnis dan Akuntansi Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Business, Law, and Education EKONOMIKA45 Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ekonomis Jurnal Akuntansi
Jhon Rinendy
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
FAKTOR KOMPETENSI AUDITOR INVESTIGATIF YANG MEMPREDIKSI EFEKTIVITAS AUDIT INVESTIGASI BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN PROVINSI JAWA BARAT Jhon Rinendy; Grace Orlyn Sitompul
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 2 (2021): JTIMB|Okt 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.809 KB)

Abstract

This study aimed to examine the predictors of competency of auditor investigative that can be predicted the effectivity of audit investigative on Badan Pengawasan Keuangan dan Pembangunan (BPKP) West Java Province. The survey research design was employed in this study with convenience random sampling technique. The descriptive-correlational design and multiple regression analysis were used to determine the existing relationship among the variables and the predictors as said earlier. The respondents were 30 regular full-time employees who were working on investigative field of Financial Supervisory Agency and Representative Development. The findings revealed that investigative auditors agree that having competence was an important thing that must be possessed by an investigative auditor; and the level of effectiveness of the investigative audit conducted on BPKP representatives of the province of West Java was sometimes effective. It was found again base on the analysis of the correlation coefficient competency of investigative auditor in the role to the level of effectiveness of audit investigation was positive with (r) = 0.676, which means, there was a significant positive relationship between the competence of investigative auditors and the level of effectiveness of the audit investigation of the respondents’ perception. It was found as well that understanding psychology theory factor could be predicted to increase investigative audit effectiveness.
THE EFFECTS OF ORGANIZATIONAL TRUST TO REDUCE EMPLOYEE FRAUD RISK IN ADVENTIST UNIVERSITY OF THE SOUTHERN ASIA PACIFIC DIVISION Jhon Rinendy
Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.183 KB) | DOI: 10.58303/jeko.v12i1.2071

Abstract

This study aimed to examine the effects of organizational trust (OT) contributed to reduce employee fraud risk (EFR) in SDA tertiary school within the Southern Asia Pacific (SSD) operational region. EFR could be predicted by component behaviors of OT dimensions (competence, openness, honesty, concern for employees, reliability, and identification) as perceived to prevent and reduce fraudulent acts in relation to misappropriation of assets. The survey research design was employed in this study with convenience random sampling technique. The descriptive-correlational design and multiple regression analysis were used to determine the existing relationship among the variables and the predictors of EFR. The respondents were 407 regular full-time employees of four SDA universities: AIU, AUP, UNAI and UNKLAB. There were three elements must be present for employee to commit fraud base on fraud triangle theory. The findings revealed that “pressure” ranked first as a risk, followed by “opportunities” and “rationalizations.” There was a negative and significant relationship between OT and EFR of the respondents’ perception. Reliability, honesty, competence, dimensions could be predicted to reduce EFR. The results indicate the importance of well-structured organizational trust culture, effective internal controls against employee fraud risk regarding misappropriation of assets by employees.
Pengaruh Citra Merek (Brand Image) Dan Kepercayaan Merek (Brand Trust) Terhadap Loyalitas Merek (Brand Loyalty) Pada Perusahaan JNE Di Ujungbatu, Riau Fernando Cornelius Sitohang; Judith Tagal Gallena Sinaga; Jhon Rinendy
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9510

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh citra merek (brand image) dan kepercayaan merek (brand trust) terhadap loyalitas merek (brand loyalty), dengan harapan dapat memberikan rekomendasi bagi JNE Ujungbatu Riau dalam meningkatkan loyalitasnya pelanggan. Penelitian menggunakan survey kuesioner yang disebarkan kepada 150 responden yang merupakan pelanggan dari JNE Ujungbatu. Data diuji dengan statistik deskriptif, uji-t, uji-F, uji heterokedastisitas, uji regresi linear berganda, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa brand image dan brand trust berpengaruh signifikan secara parsial, maupun secara simultan terhadap brand loyalty pelanggan JNE. Dengan kata lain, kesetian pelanggan perusahaan jasa kurir JNE ditentukan oleh kesan yang dimiliki oleh pelanggan terhadap merek JNE dan kepercayaan konsumen untuk mengandalkan mereka JNE untuk memenuhi kebutuhan layanan jasa kurir. Kata Kunci: brand image, brand trust, brand loyalty
DAMPAK RASIO KEUANGAN, PASAR SAHAM, DAN NILAI TUKAR PADA RETURN SAHAM INDOCEMENT TUNGGAL PRAKARSA Grace Orlyn Sitompul; Jhon Rinendy
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1128

Abstract

The objective of this research is to analyze the impact of financial ratios, namely (Current Ratio, Return On Assets, Total Asset Turnover, Debt to Assets Ratio), Stock Market, and Exchange Rate over the period from 2012 to 2022. The sample selection was conducted purposively on Indocement Tunggal Prakarsa (LQ45) stocks, which consistently had annual financial reports during the period, resulting in 44 quarterly samples. Partial and simultaneous multiple linear regression tests were used in this study. Empirical evidence indicates that Total Asset Turnover (TAT) and the Stock Market have a positive and significant effect on stock returns, while the Current Ratio (CR), Return On Assets (ROA), and Exchange Rate do not have a significant impact. Conversely, the Debt to Assets Ratio (DAR) has a negative impact on LQ45 stock returns. Overall, Liquidity, Profitability, Activity, Leverage, Stock Market, and Exchange Rate collectively have a positive and significant influence on Stock Returns.
PENGARUH KUALITAS AUDIT (UKURAN KAP), PROFITABILITAS, DAN UKURAN PERUSAHAAN (SIZE) TERHADAP OPINI AUDIT GOING CONCERN (OAGC) PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA TAHUN 2019-2021 Raja Salomo Sianturi; Jhon Rinendy
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.713

Abstract

The primary objective of this research is to explore the relationship between audit quality, profitability, firm size, and the issuance of going-concern audit opinions. To achieve this goal, a sample of 13 technology firms listed on the Indonesian Stock Exchange between 2019 to 2021 was collected using purposive sampling. The collected data was then analyzed using the logistic regression analysis method with the help of the SPSS application. The study found that neither audit quality nor profitability has a significant effect on the issuance of going-concern audit opinions. However, the research indicates that firm size plays a crucial role in determining the likelihood of receiving a going-concern audit opinion. In other words, larger companies are more likely to receive such opinions than smaller firms.
KEPEMILIKAN MANAJERIAL DAN INTENSITAS PERSEDIAAN DALAM MENGHEMAT PAJAK PADA SEKTOR INDUSTRI DASAR DAN KIMIA TAHUN 2020-2022 Sibuea, Shane Joyson; Rinendy, Jhon
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i2.2999

Abstract

This research aims to investigate the extent to which companies can reduce their tax burden through the relationship between managerial ownership and inventory intensity concerning tax-saving practices without violating applicable laws. The study employs a quantitative method with a population of 71 companies, and 27 companies meeting the criteria were selected as samples using purposive sampling. The research focused on companies in the basic and chemical industries during the period 2020-2022. The findings indicate that managerial ownership, which refers to the ownership of the company by those who manage it, does not significantly impact the company's tax avoidance practices. Similarly, the amount of inventory stored in the company's warehouse does not have a significant effect. Therefore, it can be concluded that how the company owners manage the business and the quantity of inventory in the company's warehouse do not have a substantial influence on the company's tax avoidance strategies.
Kompetensi Dan Independensi Auditor Dalam Pendeteksian Kecurangan Laporan Keuangan Pada Lima KAP Tertentu Di Jakarta Marsella Runturambi; Jhon Rinendy; Meidy Karundeng
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2450

Abstract

Examining the impact of auditor independence and competence on the identification of fake financial statements at five designated KAPs in Jakarta is the primary objective of this research. The auditors employed by five separate Jakarta-based public accounting firms (KAP) are the subjects of this quantitative study. The questionnaire used a Likert scale as its measurement method, and 44 people participated in the sample. where the R2 coefficient, F test, and T test were measured as part of the multiple linear regression study. Findings from the study demonstrate that auditor independence and auditor competency significantly improve the likelihood of detecting financial statement fraud.  
Kepatuhan Pelaporan SPT Tahunan atas Pemahaman Pajak dan Kualitas Pelayanan Fiskus pada Wajib Pajak Orang Pribadi di KPP Pratama Cileungsi Siagian, Sharon Cristina Tabita; Rinendy, Jhon; Sihotang, Ronny Buha
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4562

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman pajak dan kualitas pelayanan fiskus terhadap kepatuhan pelaporan SPT Tahunan wajib pajak orang pribadi di KPP Pratama Cileungsi. Penelitian dilakukan dengan menggunakan 100 sampel wajib pajak orang pribadi sebagai data primer. Pengumpulan data melalui penyebaran kuesioner menggunakan metode purposive random sampling. Hasil penelitian menunjukkan bahwa pemahaman pajak dan kualitas pelayanan fiskus secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cileungsi, secara simultan juga berpengaruh signifikan terhadap kepatuhan pelaporan SPT Tahunan wajib pajak orang pribadi di KPP Pratama Cileungsi.
Boosting Corporate Performance: Green Accounting and Audit Quality Synergy Tampubolon, Jhon Dogor; Siagian, Valentine; Rinendy, Jhon
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1384

Abstract

This study aims to explore the impact of green accounting and audit quality on company performance in property and real estate companies listed in 2021–2022. This study used the purposive sampling method, observing 138 observations from 69 companies. This study uses 91 GRI G4 Framework criteria statements to assess the level of green accounting disclosure. Corporate performance in this study is measured by ROA, ROE, and NPM. The results of this study, based on statistical data, show that green accounting only has a significant positive effect on NPM. The results of the audit quality effect on ROA, ROE, and NPM indicate that the effect was positive and insignificant. Based on this study indicates that the effect of green accounting is only seen in NPM, for that in the future there should be more companies that voluntarily make corporate sustainability reports.
Komite Audit Dan Profitabilitas Mempengaruhi Audit Delay Pada Perusahaan Publik Sektor Energi Tahun 2020-2022 Christian Vanda Situmeang; Jhon Rinendy; Judith Tagal Gallena Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9889

Abstract

This study plans to assess the impact of review councils and productivity on postpones in sending yearly monetary reports that have been evaluated by open bookkeeping firms in energy area organizations recorded on the Indonesia Stock Trade (IDX) from 2020 to 2022. Utilization of auxiliary information from 258 populace monetary reports gave by 86 public organizations was completed, yet just 63 evaluated monetary reports met the rules for being inspected utilizing the purposive examining technique. The exploration results show that the review panel and company productivity all the while adversely affect review delays. In any case, to some degree, the quantity of review council individuals doesn't show a huge effect on review delays, with the exception of the degree of organization productivity. Keywords: audit delay, audit committee, profitability
Co-Authors Aneska Caesar Simbolon Angwyn Moses Varian Sinurat Antonio Asa Julian Bracha Mannuel Christian Vanda Situmeang Fernando Cornelius Sitohang Francis Hutabarat Grace Orlyn Sitompul Heddry Purba Judith Tagal Gallena Sinaga Marsella Runturambi Meidy Karundeng Parsaoran, Yehezkiel Paulson Raja Salomo Sianturi Rolyana Ferinia Ronny Buha Sihotang Rumahorbo, Sri Murni Siagian, Sharon Cristina Tabita Siagian, Sri Haryati Sibuea, Shane Joyson Situmeang, Melinda Sharon Tampubolon, Jhon Dogor Valentine Siagian