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All Journal Jurnal Keuangan dan Perbankan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) The Accounting Journal of Binaniaga The Management Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG MEDIA STUDI EKONOMI JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) JOURNAL OF BUSINESS STUDIES Balance Vocation Accounting Journal JMB : Jurnal Manajemen dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) MEDIA MANAJEMEN JASA Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Syntax Transformation Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian UNDIKMA Management and Accounting Expose Interdisciplinary Social Studies Joong-Ki : Jurnal Pengabdian Masyarakat Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Berdikari : Jurnal Pengabdian kepada Masyarakat Journal of Community Dedication Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Jurnal RAK (Riset Akuntansi Keuangan) Influence: International Journal of Science Review IIJSE Joong-Ki Jurnal Penelitian Pendidikan Indonesia Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa J-CEKI Joong-Ki
Riris Rotua Sitorus
Universitas Esa Unggul
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP TAX AVOIDANCE Tohady, Stevani; Sitorus, Riris Rotua
Management & Accounting Expose Vol 6, No 2 (2023)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v6i2.1752

Abstract

Riset ini menguji tentang pengaruh ukuran perusahaan, profitabilitas, dan solvabilitas terhadap Tax avoidance pada 47 perusahaan subsektor makanan dan minuman yang   tercatat pada Bursa Efek Indonesia (BEI) periode 2019 sampai dengan 2022. Pada riset ini digunakan variabel independen yaitu ukuran perusahaan diproksikan LN (total aset), profitabilitas menggunakan Net Profit Margin (NPM), dan solvabilitas memakai Debt to Equity (DER) dan tax avoidance sebagai variabel dependen. Metode penelitian menggunakan analisis regresi linear berganda dan teknik pengambilan sampel menggunakan metode purposive sampling dengan perolehan data informasi sekunder berdasarkan laporan keuangan subsektor makanan dan minuman di BEI dan dalam memenuhi tahap eksplorasi. Terdapat 72 data sampel selama 4 tahun pengamatan melalui 18 industri subsektor makanan dan minuman. Temuan dari kajian ini menunjukan ukuran perusahaan (LN total aset) dan profitabilitas (NPM) berpengaruh negatif terhadap tax avoidance, dan solvabilitas (DER) tidak berpengaruh terhadap tax   avoidance pada subsektor makanan dan minuman yang tercatat di Bursa Efek Indonesia (BEI) periode 2019-2022.
PENGARUH LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP PERILAKU KEUANGAN DENGAN SELF CONTROL SEBAGAI PEMODERASI Tambun, Sihar; Soetiuono, Agus; Sitorus, Riris Rotua
Jurnal Akuntansi Manajerial Vol 8, No 2 (2023): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v8i2.7351

Abstract

THE EFFECT OF INTELLECTUAL CAPITAL, OPERATING CAPACITY AND INTANGIBLE ASSET ON FIRM PERFORMANCE MODERATION BY AGENCY COST Sitorus, Riris Rotua; Fransiska , Fenny
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.430

Abstract

The purpose of this study is to analyze the effect of intellectual capital, operating capacity, intangible assets on company performance moderated by agency costs. This study utilizes information taken from financial reports that are listed on the Indonesia Stock Exchange (IDX) using purposive sampling that meets the exploratory steps. The research period was taken for 5 years from 2017 to 2021 with the amount of information used, namely 50 samples of manufacturing companies in the consumer goods sector. The research method uses STATA with secondary data types. The results of the study state that intellectual capital and operating capacity partially affect the company's performance, while intangible assets partially do not affect the company's performance. The results of the moderating variable state that agency costs can moderate the intellectual capital of intangible assets on company performance and agency costs cannot moderate operating capacity on company performance.
Pengaruh insentif pajak dan layanan pajak terhadap persepsi dan kepatuhan wajib pajak Sitorus, Riris Rotua; Tambun, Sihar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/5sp29551

Abstract

The Indonesian government provides tax incentives during Covid-19 and opens online and more intensive tax services, hoping to serve taxpayers well during Covid-19. This study aims to prove the effect of tax incentives and tax services on the perception and compliance of taxpayers (WP). Two models are tested: the development of tax incentives and benefits on taxpayer perceptions. Second, the impact of tax incentives, tax services, and taxpayer perceptions on taxpayer compliance. A sample of 300 respondents from the MSME sector who received the benefits of tax incentives and services during covid 19 in Jakarta. Analysis using structural equation modeling. The results prove that tax services are established to impact taxpayer perceptions. Then, tax incentives, tax services, and taxpayer perceptions are proven to affect taxpayer compliance—tax services indirectly on taxpayer compliance through taxpayer perceptions. The results of this study recommend that the priority strategies to improve taxpayer compliance are improving tax services, education, and socialization to taxpayers so that they have a good perception of taxes and, finally, providing tax incentives.
The Effect of Intellectual Capital, Operating Capacity and Intangible Asset on Firm Performance Moderation By Agency Cost Sitorus, Riris Rotua; Fransiska, Fenny
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i1.23831

Abstract

Abstract The purpose of this study is to analyze the effect of intellectual capital, operating capacity, and intangible assets on company performance moderated by agency costs. This study utilizes information taken from financial reports originating from the Indonesia Stock Exchange (IDX) using purposive sampling that meets the exploration steps. The research period was 5 years from 2017 to 2021 with the amount of information used, namely 50 samples of manufacturing companies in the consumer goods sector. The research method uses STATA with secondary data types. The results of the study state that intellectual capital and operating capacity partially affect the company's performance, while intangible assets partially do not affect the company's performance. The results of the moderating variable state that agency costs can moderate intellectual capital and intangible assets on company performance, while agency costs cannot moderate operating capacity on company performance. Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh modal intelektual, kapasitas operasi, dan aset tidak berwujud terhadap kinerja perusahaan yang dimoderasi oleh biaya keagenan. Penelitian ini memanfaatkan informasi yang diambil dari laporan keuangan yang berasal dari Bursa Efek Indonesia (BEI) dengan menggunakan purposive sampling yang memenuhi langkah eksplorasi. Periode penelitian selama 5 tahun yaitu tahun 2017 sampai dengan tahun 2021 dengan jumlah informasi yang digunakan yaitu 50 sampel perusahaan manufaktur sektor barang konsumsi. Metode penelitian menggunakan STATA dengan jenis data sekunder. Hasil penelitian menyatakan bahwa modal intelektual dan kapasitas operasi secara parsial berpengaruh terhadap kinerja perusahaan, sedangkan aset tak berwujud secara parsial tidak berpengaruh terhadap kinerja perusahaan. Hasil dari variabel moderasi menyatakan bahwa biaya agensi dapat memoderasi modal intelektual dan aset tidak berwujud terhadap kinerja perusahaan, sedangkan biaya agensi tidak dapat memoderasi kapasitas operasi terhadap kinerja perusahaan.
Pelatihan Olah Data Riset Akuntansi Berbasis Data Panel Menggunakan Aplikasi Stata Kepada Anggota IAI Wilayah Bali Tambun, Sihar; Sitorus, Riris Rotua
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 6 (2024): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i6.1218

Abstract

Software stata adalah software yang sangat membantu dalam pengolahan data panel di bidang akuntansi. Para peneliti di lingkungan IAI kampartemen akuntan pendidik Wilayah Bali belum mengusai software ini dengan baik. Pelatihan yang diadakan sebagai program pengabdian kepada masyarakat dari dosen-dosen untuk membantu para peneliti tersebut memahami penggunaan software stata untuk riset akuntansi berbasis data panel. Tujuan kegiatan ini adalah mengedukasi para penelitian tentang cara pemanfaatan software yang cepat dan efektif menyelesaikan olah data penelitian. Luaran yang diharapkan para peneliti mampu secara mandiri melakukan olah data panel dengan menggunakan software stata. Hasil evalusi keberhasilan program ini menunjukkan tingkat keberhasilan rata-rata 97% untuk setiap item-item yang dievaluasi. Namun, para peserta masih harus melatih skillnya agar semakin terbiasa dan bisa mandiri mengolah data penelitian akuntansi berbasis data panel ini.
Moderasi Insentif Pajak Di Era Pandemi Covid-19 atas Pengaruh E-Faktur Dan E-Bukti Potong Terhadap Kepatuhan Wajib Pajak Sitorus, Riris Rotua
JOURNAL OF BUSINESS STUDIES Vol 5, No 2 (2020): Journal of Business Studies
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh e-faktur dan e-bukti potong terhadap kepatuhan wajib pajak yang dimoderasi oleh insentif pajak di era pandemi covid-19. Variabel dependen dalam penelitian ini adalah kepatuhan wajib pajak. Variabel independen terdiri dari e-faktur dan e-bukti potong, sedangkan variabel moderasinya adalah insentif pajak di era pandemi covid-19. Penelitian ini menggunakan data primer yang berasal dari hasil kuisioner yang diisi oleh responden. Data dari kuesioner diolah menggunakan Software Lisrel. Responden penelitian ini adalah karyawab yang menangani pajak dan berpengalaman menggunakan e-faktur dan e-bupot. Pengumpulan data dengan cara menyebar kuisoner secara online. Adapun penarikan sample menggunakan metode Hair, dimana jumlah sample minimal adalah setidaknya 5 kali dan akan lebih diterima apabila jumlah sampelnya 10 kali dari jumlah indikator variabel yang diteliti. Hasil penelitian ini menunjukkan bahwa e-faktur dan insentif pajak era pandemi covid-19 berpengaruh terhadap kepatuhan wajib pajak. Insentif pajak era pandemi covid-19 juga mampu memoderasi, bahkan memperkuat pengatuh dari e-faktur terhadap kepatuhan wajib pajak.
The Effect of Accounting Literacy and Intellectual Intelligence on Interest in Becoming an Auditor with Remote Audit Competency Needs as Moderator Sihar Tambun; Anjeli Frisilia; Riris Rotua Sitorus
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.10914

Abstract

This study analyzes if accounting and intellectual literacy moderate remote audit ability and auditor interest. This research on accounting literacy, intellectual intelligence, and remote audit proficiency can boost auditor interest. This study includes 150 people of various ages and education. The quantitative study uses structural equation modelling. Causality studies examine direct and moderating variable effects. This study tests data quality using Smart PLS analysis, a variance-based or component-based structural equation model. The program called Smart PLS. This study demonstrated that intellectual intelligence affects auditor interest, not accounting literacy. The desire to become an auditor increases with intelligence. Interest in being an auditor rises with the requirement for remote audit competency. Accounting literacy and intelligence can be affected by remote audit competency. According to this report, individuals and companies should prioritize accounting literacy, intellectual intelligence culture, and remote audit ability. Remote audit competency is important because understanding its main role affects interest in becoming an auditor and managing accounting literature and intellectual intelligence on that desire. Study results show this. These findings can help people become auditors and organizations train auditors
Pengaruh Leverage, Kualitas Audit, dan Whistleblowing terhadap Integritas Laporan Keuangan yang Dimoderasi oleh Manajemen Laba Sherlin Clarita; Riris Rotua Sitorus
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 5 No. 1 (2023): Maret : Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v5i1.582

Abstract

The purpose of this study is to analyze the effect of leverage, audit quality, and reporting of violations on the integrity of financial statements moderated by earnings management. This study uses data taken from financial statements originating from the Indonesia Stock Exchange (IDX) with purposive sampling that meets the exploration steps. The study period was taken for 5 years from 2017 to 2021 with 90 data from 18 banking sub-sector entities. The study method uses STATA with secondary data types. The results of the study explain that partially leverage and audit quality affect the integrity of financial statements positively, while whistleblowing partially does not affect the integrity of financial statements. The results of the moderating variable state that earnings management is able to moderate leverage and audit quality on report integrity and earnings management in this study is not able to moderate the Whistleblowing relationship on financial statement integrity.
Effect of asset quality, rentability, and liquidity on the book value of bank companies listed on the idx in 2015-2020 Tjahjadi, Effendi; Sitorus, Riris Rotua
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243260

Abstract

PBV is an important spotlight for investors to find out the book value of a company which can provide an overview of the value of shares per share. The purpose of this study is to measure how strong the impact of asset quality, profitability, and liquidity is on a company's book value. This research is conducted quantitatively and utilizes secondary data from the bank's annual report. The sample data that met the requirements to be processed were 23 banks for a period of 6 years to become 138 sample data. The results of the data test show that NPL, ROE, ROA, OER, and LDR together have a positive significant impact on the Book Value of Shares, individually NPL has a significant positive impact, ROE has a significant positive impact, ROA has a positive and significant impact, OER has no impact and liquidity has a significant positive impact on the Book Value of Shares. Asset quality, profitability and liquidity scores are indicators of financial performance that can be used by fund owners to determine the condition of a bank's financial health when investing in banking stocks based on the right decisions. Every banking organization should improve its financial performance to achieve Bank Indonesia-regulated bank soundness.
Co-Authors A Sulthon Sjahril Sabaruddin Anjeli Frisilia Ari Soerti Yani Ari Soeti Yani Ari Soeti Yani Ari Soeti Yani Arnan Doman Atmojo, Satriyo Ayu Dwi Astuti Bernadeta Longa Damayanti, Endah Dian Noviyana Donny Syahputra Eduwinsah, Nurman Erna Cahyati Fauziah Fauziah Fauziyati, Intan Fitri Nurwanti Fitri Wulandari Fransiska , Fenny Fransiska, Fenny Gianita Utami Gunawan Gunawan, Gianita Utami Hartanti Nugrahaningsih Haryanto, Temmy Helena Sitorus, Helena Herlina Putri Rianti Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Humairo, Mutiara Ika Ismiyar Imam Suryono Indri Agustian Saputri Jujun Kurnianty Kesya Lusiana Putri Kiko Armenita Julito Kopong, Yeny Kurniawan, Steven Laura S, Netty Lawahizh, Yusriyya Nur Lenny Wijaya Lia Suciati Muhamad Nur Ichsan Muhammad Fikri Apriansyah Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Netty Laura S Netty Laura S Netty Laura S Nurry Syuhadah Parago, Agnes Do Permata, Gita Ramadhan, M. Wahyu Ramzy Ramadhani, Satriyo Robiur Rahmat Putra Saidah, Andi Saputri, Indri Agustian Sherlin Clarita Sihar Tambun Sihotang, Wimbildon Sirait, Rio Bernando Soetiuono, Agus Sovia Nomi Mofun Sri Endah Susilowati Tangguh Pratysto Tania Alvianita Pramudya Teresa Ona Delang Tjahjadi, Effendi Tohady, Stevani Wibowo, Ari Tri Wimbildon Sihotang Yani, Akhmad