Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal AFRE Accounting Financial Review E-Jurnal Akuntansi TSM
Magda Siahaan
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH INTELLECTUAL CAPITAL, BUSINESS RISK, CORPORATE GOVERNANCE, PER, DEBT POLICY, ROA, DAN DAR TERHADAP FIRM VALUE Ahmad Irmizi; Magda Siahaan
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.641 KB)

Abstract

The purpose of this study is to obtain empirical evidence regarding whether intellectual capital, business risk, managerial ownership, institutional ownership, price earning ratios, debt policy, return on assets, and debt to asset ratio have an influence on firm value. This research data consists of 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three years, namely in the research period from 2017 to 2019.The sample chosen is by using purposive sampling method. Methods of data analysis in this study using a hypothesis method with multiple linear regression. The results showed that the variable price earning ratio and return on assets had a positive effect and the business risk variable had a negative effect on the firm value variable. Meanwhile, the other five variables, namely intellectual capital, managerial ownership, institutional ownership, debt policy, and debt to asset ratio, have no effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR SECARA SUKARELA PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Jessica Triharyanto; Magda Siahaan
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.829 KB)

Abstract

This study aims to examine the effect of audit opinion, management turnover, size of public accountant, audit delay, client company size, institutional ownership, financial distress and return of assets to voluntary auditor switching in non-financial companies listed on the Indonesia Stock Exchange in 2016-2018. The approach used in this study is based on an empirical approach. The sampling method used was purposive sampling method with 253 companies. The analysis technique used in this study is logistic regression. Based on the results of the analysis shows that the size of public accountant has a negative effect on the chance of voluntary auditor switching, while audit opinion, management turnover, audit delay, client company size, institutional ownership, financial distress and return of assets have no effect on the chance of voluntary auditor switching.
Can Internal Mechanisms Control Detect Corruption Through Fraudulent Behaviour? Magda Siahaan; Theonino David Nauli; Bonar Paul Siahaan
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.11893

Abstract

This paper aims to find the link between integrated GRC (governance, risk management, and compliance) and internal audit, which is included in internal mechanisms control for detecting corruption and regulatory compliance in its success. This study uses the Partial Least Square method for primary data analysis on 48 public and private companies and hypothesis testing, supplemented by interviews with respondents.  This study indicates the significant influence of the integrated GRC on corruption detection and necessary mediation with internal audit, in addition to the importance of regulatory compliance and the need for the regulatory drive for the successful implementation of internal mechanisms control. The limited application of GRC for model alignment, strategic integration, and standardization of GRC terminology shows the depth of context to identify the application of GRC in organizations in their success in detecting corruption. Organizations can assess root causes or weaknesses in existing systems/strategies/ regulations in detecting corruption to eradicate corruption. It is still rare for integrated GRC research to mediate the relationship between internal audit and corruption detection and its relation to regulatory compliance.DOI: https://doi.org/10.26905/afr.v7i1.11893
Co-Authors AHMAD IRMIZI Bonar Paul Siahaan Jessica Triharyanto Theonino David Nauli