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Emerald G. M Tobing
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence Of Company Size, Liquidity, Profitability On The Issue Of Going Concern Audit Opinions On Mining Companies Listed On The Indonesia Stock Exchange Year 2017-2020 Situmorang, Humala; Carolina F. Sembiring; Emerald G. M Tobing
Fundamental Management Journal Vol. 7 No. 2 (2022): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:7 No.2 Oktober 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i2.4272

Abstract

This study is a study that discusses the factors that influence the issuance of Going Concern Audit Opinions in mining organizations listed on the IDX from 2017-2020. The problem to be studied is the extent to which company size, liquidity and profitability affect the assessment of the business continuity review in the organization. This will be done for one semester, especially in the even semester of the 2021/2022 academic year. The research technique used is special multiple regression such as binary multiple regression using logistic, which is an analytical tool to test the effect of two or more independent variables on the dependent variable using quantitative and categorical data. The results of this study it was found that company size and profitability affect the going concern audit opinion, while liquidity does not affect the going concern audit opinion.Key words: Going Concern Audit Opinion, Company Size, Liquidity, Profitability
Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014 - 2018 Elsera Stephanie; Kuncu Saragih; Emerald G. M Tobing
Buletin Ekonomi Vol. 23 No. 2 (2023): ISSN: 1410-3842 Buletin Volume 23 No.2, Oktober 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v8i2.5308

Abstract

The purpose of this study is to find out how the effect of transfer pricing and profitability on tax avoidance. The data used in this study is secondary data with quantitative analysis techniques. The population in this study consisted of 178 manufacturing companies listed on the Indonesia Stock Exchange for a five-year period, from 2014 to 2018. The sample in the study used was purposive sampling. Data processing was carried out using the SPSS version 25 program. Keywords: Transfer Pricing, Profitability, Tax Avoidance
PENGARUH PROFITABILITAS, INTENSITAS ASET TETAP DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR BARANG KONSUMSI NON-SIKLIKAL TAHUN 2015 – 2020 YANG TERDAFTAR DI BURSA EFEK INDONESIA Trimides Christianto; Fharel M. Hutajulu; Emerald G. M Tobing
Fundamental Management Journal Vol. 8 No. 2p (2023): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i2p.5277

Abstract

These studies is quantitative studies that aim to examining effect of profitabilities, capital intensities, and inventory intensities to Tax Avoidance. These studies take company list on non-cyclical customer good sectors on Indonesia Stock Exchanges at 2015 - 2020. Sample selections technique use Purposive Sampling techniques and obtain 156 researched data. Hypothesis test use Multipled Linear Regressions Analyst with a significances level of 5%. Result obtaine from these studies are base in partials tests, profitabilities, capital intensities, inventory intensities have a negative effect to tax avoidances. Keywords: profitability, capital intensity, inventory intensity, tax avoidance.
The Influence Of Company Size, Liquidity, Profitability On The Issue Of Going Concern Audit Opinions On Mining Companies Listed On The Indonesia Stock Exchange Year 2017-2020 Situmorang, Humala; Carolina F. Sembiring; Emerald G. M Tobing
Fundamental Management Journal Vol. 7 No. 2 (2022): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:7 No.2 Oktober 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i2.4272

Abstract

This study is a study that discusses the factors that influence the issuance of Going Concern Audit Opinions in mining organizations listed on the IDX from 2017-2020. The problem to be studied is the extent to which company size, liquidity and profitability affect the assessment of the business continuity review in the organization. This will be done for one semester, especially in the even semester of the 2021/2022 academic year. The research technique used is special multiple regression such as binary multiple regression using logistic, which is an analytical tool to test the effect of two or more independent variables on the dependent variable using quantitative and categorical data. The results of this study it was found that company size and profitability affect the going concern audit opinion, while liquidity does not affect the going concern audit opinion.Key words: Going Concern Audit Opinion, Company Size, Liquidity, Profitability
PENGARUH PROFITABILITAS, INTENSITAS ASET TETAP DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR BARANG KONSUMSI NON-SIKLIKAL TAHUN 2015 – 2020 YANG TERDAFTAR DI BURSA EFEK INDONESIA Trimides Christianto; Fharel M. Hutajulu; Emerald G. M Tobing
Fundamental Management Journal Vol. 8 No. 2p (2023): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i2p.5277

Abstract

These studies is quantitative studies that aim to examining effect of profitabilities, capital intensities, and inventory intensities to Tax Avoidance. These studies take company list on non-cyclical customer good sectors on Indonesia Stock Exchanges at 2015 - 2020. Sample selections technique use Purposive Sampling techniques and obtain 156 researched data. Hypothesis test use Multipled Linear Regressions Analyst with a significances level of 5%. Result obtaine from these studies are base in partials tests, profitabilities, capital intensities, inventory intensities have a negative effect to tax avoidances. Keywords: profitability, capital intensity, inventory intensity, tax avoidance.
EFFECT OF EASE OF USE OF THE APPLICATION, PERCEPTION SECURITY AND SHOPPING EXPERIENCE ON INTEREST TO REPURCHASE ON THE SHOPEE APPLICATION , CASE STUDY ON STUDENT OF THE FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS KRISTEN INDONESIA Teresa Dortua Hutauruk; Sautman Sinaga; Emerald G. M Tobing
Fundamental Management Journal Vol. 9 No. 2 (2024): ISSN:2540-9220 (Online) OKTOBER 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i2.6294

Abstract

This study means to survey the effect of the usability of the Shopee application, saw security, and shopping experience on the goal to repurchase inside the Shopee application. The exploration utilizes a quantitative methodology, using an internet based poll made with Google Structures. A purposive testing procedure was used, including 100 respondents who are FEB understudies at the Universitas Kristen Indonesia and are customary clients of the Shopee application. The examination information was dissected through expressive measurable tests, old style supposition tests, various direct relapse investigation, t-tests, F-tests, and the cefficient of asurance. The consequences of the different direct relapse investigation yield the condition Y = 0.572 + 0.17 X1 + 0.256 X2 + 1.034 X3 + e, with a coefficient of assurance of 0.718. The t-test results for the Usability variable (X1) show an importance worth of 0.001 (p < 0.05), for the View of Safety variable (X2) the importance esteem is 0.001 (p < 0.05), and for the Shopping Experience variabIe (X3) the importance esteem is 0.001 (p < 0.05). The F-test creates an importance worth of 0.001 (p < 0.05). That's what the review presumes: 1) Usability fundamentally and decidedly impacts repurchase goal, 2) Saw security essentially and emphatically impacts repurchase aim, 3) Shopping experience essentially and decidedly impacts repurchase expectation, and 4) Convenience, Saw Security, and Shopping Experience together altogether affect repurchase aim. Keywords: Ease of use, perceived security, shopping experience, repurchase intention
THE INFLUENCE OF THE RECRUITMENT AND SELECTION PROCESS ON EMPLOYEE PERFORMANCE PT KIARA SAWIT ABADI 1 Mira Udina; Netty Laura; Emerald G. M Tobing
Fundamental Management Journal Vol. 9 No. 2p (2024): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i2p.6314

Abstract

Palm oil plantation companies are encountering intense competition in the global market. To effectively engage in this competition, PT Kiara Sawit Abadi must ensure that employee performance is at its peak to realize its business objectives. The recruitment process conducted by PT Kiara Sawit Abadi have a positive impactt on employe performancee. This is evident from the significance level of 0.005, which is below 0.05, and the calculate t-value of 2.924, surpassing the t-table valuee of 1.676. Consequently, it can be inferred that the recruitmen proces afects the performancee of employes at PT Kiara Sawit Abadi. Similarly, the selection process administered by PT Kiara Sawit Abadi also significantly and positively influences employee performance. This is demonstrated by the significance level of 0.003, lower than 0.05, and the calculate t-valuee of 3.087, exceding the t-table value of 1.676. Thus, it can be deduced that the selection process impacts employee performance at PT Kiara Sawit Abadi. The combined recruitmen and selectio process exert a positiv and notable influenced on employe performanced at PT Kiara Abadi. This is substantiated by the F Test results, indicating a significancee valu of 0.001 < 0.05. Employee performance at PT Kiara Sawit Abadi is influenced by the recruitment process by 55.3% and selection by 56.1%. In conclusion, the variable of selection holds the highest influence on employee performance at PT Kiara Sawit Abadi. PT Kiara Sawit Abadi is encouraged to enhance both the employee recruitment and training process and the selection process to enhance the productivity of its employees. Keywords: Recruitment, Selection, Employee Performance
EFFECT OF EASE OF USE OF THE APPLICATION, PERCEPTION SECURITY AND SHOPPING EXPERIENCE ON INTEREST TO REPURCHASE ON THE SHOPEE APPLICATION , CASE STUDY ON STUDENT OF THE FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS KRISTEN INDONESIA Teresa Dortua Hutauruk; Sautman Sinaga; Emerald G. M Tobing
Fundamental Management Journal Vol. 9 No. 2 (2024): ISSN:2540-9220 (Online) OKTOBER 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i2.6294

Abstract

This study means to survey the effect of the usability of the Shopee application, saw security, and shopping experience on the goal to repurchase inside the Shopee application. The exploration utilizes a quantitative methodology, using an internet based poll made with Google Structures. A purposive testing procedure was used, including 100 respondents who are FEB understudies at the Universitas Kristen Indonesia and are customary clients of the Shopee application. The examination information was dissected through expressive measurable tests, old style supposition tests, various direct relapse investigation, t-tests, F-tests, and the cefficient of asurance. The consequences of the different direct relapse investigation yield the condition Y = 0.572 + 0.17 X1 + 0.256 X2 + 1.034 X3 + e, with a coefficient of assurance of 0.718. The t-test results for the Usability variable (X1) show an importance worth of 0.001 (p < 0.05), for the View of Safety variable (X2) the importance esteem is 0.001 (p < 0.05), and for the Shopping Experience variabIe (X3) the importance esteem is 0.001 (p < 0.05). The F-test creates an importance worth of 0.001 (p < 0.05). That's what the review presumes: 1) Usability fundamentally and decidedly impacts repurchase goal, 2) Saw security essentially and emphatically impacts repurchase aim, 3) Shopping experience essentially and decidedly impacts repurchase expectation, and 4) Convenience, Saw Security, and Shopping Experience together altogether affect repurchase aim. Keywords: Ease of use, perceived security, shopping experience, repurchase intention
Co-Authors Carolina F. Sembiring Elsera Stephanie Fharel M. Hutajulu Kuncu Saragih Mira Udina Netty Laura Sautman Sinaga Situmorang, Humala Teresa Dortua Hutauruk Trimides Christianto