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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Journal of Information System, Applied, Management, Accounting and Research Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ners Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pengabdian Kepada Masyarakat Patikala International Journal of Science and Society (IJSOC) SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA International Journal of Contemporary Accounting Media Ilmiah Akuntansi Jurnal Keperawatan Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Intelek Insan Cendikia Jurnal Greenation Ilmu Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Pangaribuan, David
Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Social Sciences

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Pengaruh Kompleksitas Operasi, Ukuran Perusahaan dan Komite Audit terhadap Kualitas Audit dengan Audit Delay sebagai Moderasi Febria Amanda; David Pangaribuan; Panata Bangar Hasioan Sianipar
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3072

Abstract

This study aims to examine the influence of Operational Complexity, Company Size, and Audit Committee on Audit Quality with Audit Delay as a moderating variable. The population in this research consists of all banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sampling technique used was the purposive sampling method and obtained 47 company samples. The analysis methods used were Descriptive Statistical Analysis, Logistic Regression Analysis, Hypothesis Testing and Moderation Regression Analysis. The results of this study indicate that partially Complexity Operational and Audit Committe has a positive effect on Audit Quality and the variables Company Size do not affect Audit Quality. The results of the study for the moderating variable, namely Audit Delay, are able to moderate (weaken) the positive effect of Audit Committe on Audit Quality and Audit Delay is unable to moderate Complexity Operational and Company Size.
Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Moralitas Pajak terhadap Kepatuhan Wajib Pajak dengan Budaya Pajak sebagai Variabel Moderasi Neyla Safitri; David Pangaribuan; Panata Bangar Hasioan Sianipar
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3078

Abstract

This study aims to test and analyze the influence of tax knowledge, taxpayer awareness, and tax morality on taxpayer compliance and tax culture as a moderating variable. The method used in this study is a quantitative method with a survey approach. The object of this study is individual taxpayers in Bekasi Regency. In this study, the sample data was 120 respondents. Data were collected by distributing questionnaires to 120 respondents. The results show that tax knowledge and taxpayer awareness have a positive effect on taxpayer compliance, while tax morality has no effect. Tax culture is able to moderate the effect of tax knowledge on taxpayer compliance, and is unable to moderate the effect of taxpayer awareness and tax morality on taxpayer compliance.
The Role of Accounting Information Systems And Technology Innovation on Financial Performance and Business Risks of Msmes Yeni Triyana; David Pangaribuan; Wahid Ansori
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7862

Abstract

Accounting Information Systems (AIS) play a crucial role in managing corporate finances, improving the efficiency, accuracy, and transparency of transaction recording and financial reporting. They help management make informed decisions. The use of information technology helps identify potential risks early, monitor conditions in real time, and respond more quickly and precisely. Business risks faced by SMEs include financial and operational risks, reducing the risk of human error, strengthening accountability, and improving internal controls, thus minimizing misuse of funds. The application of technology has a positive impact on SMEs, increasing operational efficiency and competitiveness. SMEs support sales transactions, promotional media, and simplify transaction data storage, build business relationships, and control business operations. These can be done anywhere, regardless of time and space
The Effect of Operational Complexity,Business Risk, and Audit Committee on Audit Quality with Audit Delay as Modderation Bintang Timur, Evita; Pangaribuan, David; Khazanah, Uswatun; Mariana Pardosi, Agnes
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8064

Abstract

This study aims to examine the effect of operational complexity, business risk (leverage) and audit committee on audit quality with audit delay as a moderating variable. The research method uses a quantitative method with the object of research being banking companies for the period 2019-2023. Data sources from the Indonesian Stock Exchange. The results of the study concluded that (a) Operational complexity has a positive effect on audit quality (b) Business risk (Leverage) has an effect on audit quality (c) The audit committee has a positive effect on audit quality (d) Audit delay cannot moderate the effect of operational complexity on audit quality (e) Adit delay cannot moderate the effect of company risk on audit quality and (f) Audit delay can moderate the effect of the audit committee on audit quality, meaning that audit delay weakens the positive effect of the audit committee on audit quality. The results of this study have positive implications for regulators, investors, the government and prospective investors as well as public accounting firms. Public trust in the implementation of transactions on the Stock Exchange is an important indicator to encourage national economic growth, therefore audit quality is the key to maintaining trust in companies that present financial reports, investors and prospective investors in making investment decisions, public accounting firms as audit implementers
The Role of Information System Technology, Taxation Socialization on Taxpayer Compliance Moderated by Government Trust Susanti, Heni; Ansori, Wakhid; Pardosi, Agnes Mariana; Pangaribuan, David; Triyana, Yeni; Nurhayati, Tutty
International Journal of Science and Society Vol 6 No 4 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i4.1334

Abstract

The purpose of this study is to empirically test and analyze the impact of information system technology (e-filing), tax socialization, and government trust on the compliance of individual taxpayers at the North Bekasi Pratama Tax Office. Adopting an associative quantitative approach, the research employs a sample size of 100 respondents, selected using the Slovin formula. Data was collected using a questionnaire with a Likert scale. The findings of the study are presented below conclude that (1) The implementation of e-Filing has a discernible and substantial impact on taxpayer compliance, (2) The socialization of taxes has a positive and significant effect on the compliance of taxpayers, (3) The level of trust that the government is perceived to have by the public has a positive and significant impact on the extent to which taxpayers comply with the relevant regulations,(4) The degree of trust placed in the government by the public moderates the application of information system technology (e-filing) in influencing individual taxpayer compliance, (5) The degree of trust placed in the government by the public moderates the extent to which the government is able to socialize tax activities on the basis of individual taxpayer compliance. The findings of this study offer encouraging indications for the government, particularly the DJP, and taxpayers alike, in terms of maintaining the trust placed in them by the wider community. The efficacy of the system with respect to government services and researchers also contributes to the expansion of knowledge and awareness.
Examining The Interplay of Government Policies, University Support, and Industry Involvement in Driving Startup Performance and Economic Growth Through Innovation Capacity and Entrepreneurial Skills Development Khan, Muhammad Asif; Pangaribuan, David; Nuryati, Tutty; Syamil, Ahmad
Indonesian Journal of Business and Entrepreneurship Vol. 11 No. 3 (2025): IJBE, Vol. 11 No. 3, September 2025
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.11.3.605

Abstract

Background: Startups were pivotal drivers of innovation and economic growth, yet they faced systemic challenges such as limited funding, market volatility, and skill gaps. While government policies, universities, and industries individually supported entrepreneurial ecosystems, their combined impact and mediating mechanisms remained underexplored. This study addressed this gap by introducing the Triplex Model, which investigated how governmental initiatives, academic support, and industrial participation synergistically enhanced startup performance and economic development.Purpose: Our study introduces the Triplex Model, which investigates the dynamic interplay between governmental policies, academic support, and industrial participation in driving startup performance and economic growth. It focuses on the mediating roles of innovation capacity and entrepreneurial skill enhancement within this context.Design/methodology/approach: A structural equation modelling (SEM) approach was utilized to analyze data from 762 startup founders across Indonesia, Malaysia, and Singapore. The study integrated Systems of Innovation Theory and the Triple Helix Model to provide a robust theoretical framework for understanding entrepreneurial ecosystems.Findings/Result: The analysis reveals that governmental initiatives, university support, and industry involvement significantly influence startup success and economic expansion through the intermediary roles of innovation capacity and entrepreneurial skill enhancement. These findings highlight the critical importance of a collaborative and synergistic approach to fostering innovation and entrepreneurship.Conclusion: Our study offered valuable insights for policymakers, academic institutions, and industry leaders. It underscored the need to foster collaborative environments, align strategic initiatives with innovation-driven objectives, and strengthen entrepreneurial ecosystems to promote sustainable economic development.Originality/value: This study comprehensively examines external support mechanisms within entrepreneurial ecosystems. By synthesizing Systems of Innovation Theory and the Triple Helix Model, the study extends their applicability and bridges theoretical and practical knowledge gaps, presenting a strategic blueprint for advancing innovation-led entrepreneurship. Keywords: government policies, industry involvement, university support, entrepreneurial skill development, startup performance
Pengaruh Profitabilitas, Likuiditas dan Mekanisme Good Governance Perusahaan terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2020-2022) Limbong, Tania Elisabeth; Pangaribuan, David; Yuniati, Triana
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1217

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat “Pengaruh Profitabilitas, Likuiditas dan Mekanisme Good Governance Perusahaan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan kriteria yang sudah ditetapkan, diperoleh 63 perusahaan selama 3 tahun sehingga total sampel yang digunakan adalah 189 data. Jenis data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan pada periode 2020-2022. Hipotesis ini diuji dengan menggunakan analisis statistik deskripstif, uji asumsi klasik, uji analisis regresi linear berganda, uji hipotesis yaitu uji analisis regresi berganda, uji koefisien determinasi, uji t dan uji f. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, likuiditas berpengaruh negatif dan signifikan terhadap nilai perusahaan, mekanisme good governance perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan dan secara simultan profitabilitas, likuiditas dan mekanisme good governance perusahaan berpengaruh positif signifikan terhadap nilai perusahaan.
The Effect of Operational Complexity, Business Risk, And Audit Committee on Audit Quality With Audit Delay As Moderation Timur, Evita Bintang; Pangaribuan, David; Khazanah, Uswatun; Pardosi, Agnes Mariana Pardosi4
Jurnal Ners Vol. 9 No. 4 (2025): OKTOBER 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v9i4.49965

Abstract

This study aims to examine the effect of operational complexity, business risk (leverage) and audit committee on audit quality with audit delay as a moderating variable. The research method uses a quantitative method with the object of research being banking companies for the period 2019-2023. Data sources from the Indonesian Stock Exchange. The results of the study concluded that (a) Operational complexity has a positive effect on audit quality (b) Business risk (Leverage) has an effect on audit quality (c) The audit committee has a positive effect on audit quality (d) Audit delay cannot moderate the effect of operational complexity on audit quality (e) Adit delay cannot moderate the effect of company risk on audit quality and (f) Audit delay can moderate the effect of the audit committee on audit quality, meaning that audit delay weakens the positive effect of the audit committee on audit quality. The results of this study have positive implications for regulators, investors, the government and prospective investors as well as public accounting firms. Public trust in the implementation of transactions on the Stock Exchange is an important indicator to encourage national economic growth, therefore audit quality is the key to maintaining trust in companies that present financial reports, investors and prospective investors in making investment decisions, public accounting firms as audit implementers. Keywords: Operational Complexity, Business Risk, Audit Committee, Audit Delay and Audit Quality.
PENGARUH FREE CASH FLOW, INVESTMENT OPPORTUNITY SET, DAN STRUKTUR MODAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN FOOD AND BEVERAGE Fitri, Nur Laela; Pangaribuan, David; Yuniati, Triana
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 2 (2024): SENTRI : Jurnal Riset Ilmiah, February 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i2.2324

Abstract

The purpose of this study is to test and analyze the effect of free cash flow, investment opportunity set, and capital structure on dividend policy. This research method uses quantitative research methods, with the type and source of data, namely secondary data obtained from the company’s annual financial reports. The population is all food and beverage companies which are listed in Indonesia Stock Exchange (IDX) in 2018-2022 periods. The sample collection technique has been done by using purposive sampling so that 105 samples of food and beverage companies which meet the criteria have been selected as the research samples. The analytical method used is descriptive statistical test, classical assumption test, regression test with multiple linear regression and hypothesis testing. The result shows that free cash flow gives positive influence to the dividend policy, investment opportunity set gives negative influence to the dividend policy, and capital structure gives positive influence to the dividend policy. Free cash flow, investment opportunity set, and capital structure simultaneously have significant effect toward dividend policy.
PENGARUH SALES GROWTH, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS Maharani, Brigita; Pangaribuan, David; Yuniati, Triana
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 2 (2024): SENTRI : Jurnal Riset Ilmiah, February 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i2.2331

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh sales growth, profitabilitas dan kebijakan dividen terhadap nilai perusahaan. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yaitu data sekunder yang berupa laporan keuangan tahunan (financial statement) perusahaan. Populasi dan sampel penelitian ini adalah perusahaan sektor consumer non cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik pengambilan sampel dilakukan menggunakan teknik purposive sampling sehingga didapatkan sebanyak 330 sampel data penelitian. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji regresi linear berganda serta uji hipotesis. Hasil penelitian menunjukkan bahwa sales growth berpengaruh positif terhadap nilai perusahaan, profitabilitas berpengaruh positif terhadap nilai perusahaan dan kebijakan dividen berpengaruh negatif terhadap nilai.
Co-Authors Aditya Riyadi, Dimas Aidil Fajri Lintang Aldi Supriyanto Amaliah, Alifia Amor Marundha Anandita Arimbi Ansori, Wakhid Arimbi, Anandita Aulia, Ismiani Bertha Elvy Napitupulu Bintang Timur, Evita Brigita Maharani Cahyadi Husadha Cahyadi Husadha Defiani Nindasari Dimas Aditia Dini Sagala Dwi Renaldy Putra Eka Sari Apriliyanti Elia Rossa Elia Rossa Fauziah, Risyah Febria Amanda Fitri, Nur Laela Goklas Sihombing Heni Susanti, Heni Istianingsih Sastrodiharjo, Istianingsih Khan, Muhammad Asif Khazanah, Uswatun Limbong, Tania Elisabeth Maharani, Brigita Mariana Pardosi, Agnes Marinda Machdar, Nera Meilani, Kurnia Mita Nurhidayah Muhamad Daffa Fairus Mulyadi Mulyadi Nabila Syifaa Azzahra Suwandi Nada Salsabila Nera Marinda Machdar Neyla Safitri Ni Gusti Ayu Eka Nur Laela Fitri Nurhayati, Tutty Nurhidayah, Mita Nuryati, Tutty Panata Bangar Hasioan Sianipar Panata Bangar Hasioan Sianipar Pardosi, Agnes Mariana Pardosi, Agnes Mariana Pardosi4 Putri Hapsari Kusumawati Rahmatika Fidela Hilary Rely, Gilbert Risyah Fauziah Risyah Fauziah Rossa, Elia Sahala Fransiskus Marbun Sherly Suci Rahmadhani Sumarno Manrejo Sumarno Sumarno Syamil, Ahmad Sysilia Tri Hapsari Timur, Evita Bintang Triana Yuniati Triana Yuniati Triyana, Yeni Wahid Ansori Windy Sapta Handayani Zega Wulanlaka Tineke Tendean Yeni Triyana Yulianti Yulianti Yulianti Yulianti Yuniati, Triana