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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
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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THE IMPACT OF FINANCIAL DISTRESS, CLIENT FIRM SIZE, AND AUDIT TENURE ON AUDITOR SWITCHING IN HEALTHCARE COMPANIES LISTED ON THE IDX PERIOD 2019-2023 Situmeang, Melinda Sharon; Rinendy, Jhon; Ferinia, Rolyana
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i2.12093

Abstract

In the corporate sector, it is normal practice to transfer auditors in order to achieve financial statement transparency. The goal of this research is to examine how auditor switching in healthcare businesses listed on the IDX during the 2019–2023 timeframe is impacted by financial distress, client firm size, and audit tenure. 50 samples were gathered from 10 businesses that satisfied the research criteria using purposive sampling and secondary data. The findings of the binary logistic regression analysis indicate that, in part, there is no connection exists among auditor switching and financial distress, client firm size, audit tenure. However, when taken into consideration all at once, auditor switching is influenced by financial distress, client firm size, and audit tenure
PENGARUH GREEN ACCOUNTING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN SEKTOR NON-CYCLICAL DIMODERASI WOMEN ON BOARD TAHUN 2020-2023 Parsaoran, Yehezkiel Paulson; Siagian, Valentine; Rinendy, Jhon
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13632

Abstract

Tujuan dari penelitian ini adalah untuk menggunakan perempuan di dewan direksi sebagai variabel moderasi untuk memastikan dampak akuntansi hijau dan kualitas audit terhadap nilai perusahaan di perusahaan sektor konsumen non-siklis yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2023. Sampling dari 15 perusahaan yang dipilih secara purposive dan teknik kuantitatif menggunakan SPSS 27 menghasilkan 60 titik data untuk penelitian ini. Penelitian ini mencakup pengujian berikut: uji-t parsial, uji-f simultan, pengujian multikolinearitas, pengujian normalitas plot p-p, statistik deskriptif, dan pengujian koefisien determinasi menggunakan regresi linier berganda dan regresi moderasi statistik. Hasil pengujian menunjukkan bahwa secara simultan keberadaan wanita dalam direksi memiliki pengaruh signifikan antara green accounting dan kualitas audit terhadap nilai perusahaan
The Moderating Role BOPO of CAR, NPL, NIM and LDR on Banking Stock Returns on the Indonesian Stock Exchange Siagian, Sri Haryati; Sihotang, Ronny Buha; Rinendy, Jhon
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.525

Abstract

This research aims to determine and prove the partial and simultaneous influence of Capital Adequency Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Operating Costs Operating Income (BOPO) on Stock returns. The second objective is to prove whether BOPO moderates the relationship between Capital Adequency Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Operating Costs and Operating Income (BOPO) on stock returns. This research uses an associative quantitative approach model, namely research to test the influence of the independent variable on the dependent variable. The population used in this research was 43 banks that were included and registered on the IDX for the 2018-2022 period. The sampling technique used uses the Purposive Sampling technique, namely that samples are taken based on certain criteria so that 20 banks are obtained with an observation period of 5 years so that 100 observation data are obtained. The data analysis technique uses Moderating regression where data analysis will use residual testing. Hypothesis testing uses the t test, F test and residual test. The results of this research prove that CAR, NIM, LDR partially have no effect on stock returns. The NPL and BOPO variables partially influence stock returns. Based on the simultaneous test, it can be concluded that the variables CAR, NPL, NIM, LDR and BOPO simultaneously have a significant effect on stock returns. The residual test results show that BOPO does not moderate the relationship between CAR, LDR, NIM and NPL on the Return variable.
Supply Chain 4.0: Impact on Operational Performance, Mediated by Enterprise Resource Planning Antonio Asa Julian; Heddry Purba; Jhon Rinendy
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): 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.v6i3.7529

Abstract

Digitalization has driven companies to invest in enhancing their Supply Chain towards Supply Chain 4.0, where digital system integration becomes a key factor in improving operational performance. In this context, Enterprise Resource Planning (ERP) plays a crucial role in optimizing supply chain processes through more structured digitalization. This study employs a quantitative method using purposive sampling, involving 100 respondents. Data was collected through a questionnaire measured using a Likert scale. The data analysis technique utilized is Structural Equation Modelling Partial Least Square (SEM-PLS). The findings reveal that the implementation of digital supply chain has a significant positive impact on operational performance. Although DSC has a direct influence on operational performance, its impact is not as substantial as when mediated through ERP. This confirms the mediation analysis, indicating that ERP implementation plays a vital role in strengthening the influence of digital supply chain transformation on operational performance.
Pengaruh Green Behavior Auditor Dan Penguasaan Teknologi Informasi Terhadap Kualitas Audit Internal Aneska Caesar Simbolon; Jhon Rinendy; Rolyana Ferinia Pintauli
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): 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.v6i3.7594

Abstract

Tuntutan terhadap audit internal yang efektif terus meningkat, namun banyak organisasi masih kesulitan mencapai kualitas audit optimal. Salah satu penyebabnya adalah rendahnya pemanfaatan teknologi informasi oleh auditor. Di sisi lain, dorongan terhadap prinsip keberlanjutan mendorong munculnya perilaku ramah lingkungan (green behavior), meskipun kontribusinya terhadap kualitas audit belum sepenuhnya dipahami. Penelitian ini menganalisis pengaruh Green Behavior Auditor dan Penguasaan Teknologi Informasi terhadap Kualitas Audit Internal menggunakan pendekatan kuantitatif dengan desain korelasional dan 100 auditor sebagai responden. Hasilnya, Green Behavior tidak berpengaruh langsung terhadap kualitas audit, tetapi berpengaruh signifikan terhadap penguasaan teknologi informasi, yang pada gilirannya meningkatkan kualitas audit internal. Temuan ini menegaskan pentingnya penguasaan teknologi dalam memperkuat fungsi audit serta memberikan wawasan bagi organisasi dalam meningkatkan kualitas audit melalui kapabilitas digital.
PENGARUH PROFITABILITAS TERHADAP OPINI AUDITOR MENGGUNAKAN GREEN ACCOUNTING SEBAGAI VARIABEL MODERASI Bracha Mannuel; Jhon Rinendy; Francis M. Hutabarat
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.15068

Abstract

Penelitian ini mengkaji pengaruh profitabilitas terhadap opini audit dengan green accounting sebagai variabel moderasi pada perusahaan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Sampel terdiri dari 53 perusahaan dengan total 159 observasi yang dipilih menggunakan metode purposive sampling. Profitabilitas diukur menggunakan Return on Equity (ROE), sementara opini audit dikategorikan berdasarkan jenis opini yang diberikan auditor eksternal. Green accounting diidentifikasi melalui pengungkapan lingkungan dalam laporan keberlanjutan. Analisis data dilakukan dengan regresi linear dan uji interaksi. Hasil penelitian menunjukkan profitabilitas berpengaruh positif dan signifikan terhadap opini audit. Perusahaan dengan profitabilitas tinggi lebih cenderung memperoleh opini audit yang lebih baik. Green accounting tidak memperkuat hubungan antara profitabilitas dan opini audit, sehingga keberadaannya belum memberikan dampak moderasi yang signifikan. Studi ini memberikan wawasan bagi auditor, regulator, dan manajemen perusahaan mengenai pentingnya profitabilitas dalam opini audit serta peran green accounting dalam meningkatkan transparansi pelaporan keuangan.
Pengaruh Tingkat Pendapatan, Literasi Keuangan dan Toleransi Risiko Terhadap Pembelian Saham Jhon Rinendy; Grace Orlyn Sitompul; Francis Hutabarat
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6044

Abstract

Society is required to manage its resources for future welfare. One solution is to invest in stocks. This research aims to determine income level, financial literacy, and risk tolerance influence stock purchasing decisions. The study was conducted using a quantitative approach, examining a population of professional workers from several regions in Indonesia with income available for investment and recognizing stocks as one of the investment instrument choices. Data was collected using the purposive random sampling method, with 239 valid data. The research findings indicate that a person's decision to invest in stocks is influenced by their income level, financial literacy, and risk tolerance.Keywords: Level Of Income, Financial Literacy, Risk Tolerance, Stock Purchase.
Self-assessment system and understanding of tax regulations in increasing individual taxpayer compliance Rumahorbo, Sri Murni; Rinendy, Jhon
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.616

Abstract

The research aims to increase individual taxpayer compliance. To answer this aim, this research uses descriptive statistical quantitative data. The data collection in this research was obtained from questionnaires obtained from respondents by distributing them using G-form and distributed to individual taxpayers who have NPWPs in several neighborhood associations, or community associations spread across Rawamangun. The total sample was 74 respondents. Furthermore, data analysis in this research was carried out with the help of the SPSS 22 application using instrument tests, classical assumption tests, and multiple linear regression tests. The research results show that the self-assessment system and an understanding of tax regulations have a crucial role in increasing individual taxpayer compliance. In addition, this research concludes that the self-assessment system significantly affects taxpayer compliance and knowledge of tax regulations. Therefore, this research provides recommendations, namely the importance of education regarding tax regulations, and taxpayers need to be provided with clear information regarding their tax obligations.
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