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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
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The Influence of Gender, Age, and Education Diversity on the Board of Directors on Company Performance Ramadhan, M. Wahyu Ramzy; Sitorus, Riris Rotua
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.4723

Abstract

This research aims to examine the influence of board diversity, measured in terms of gender, education, and age, on company performance. The study utilizes panel data, with a total sample of 1,080 companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2021. The findings indicate that board diversity in terms of gender and education significantly and positively affects company performance, as measured by Return on Assets (ROA). However, directors' age diversity does not significantly impact company performance. Based on the coefficient of determination, the diversity variables in this study can only explain 3.86% of the variation in company performance, while the remaining 96.14% is attributed to other variables not included in this research model. Therefore, it is recommended to consider these research findings as a foundation, but also to consider each company's unique context and characteristics.
Pengaruh Literasi Keuangan dan Kecerdasan Intelectual Terhadap Perencanaan Keuangan Dengan Kecerdasan Emosional Sebagai Pemoderasi Riris Rotua Sitorus; Sihar Tambun; Erna Cahyati
J-CEKI : Jurnal Cendekia Ilmiah Vol. 1 No. 2: Februari 2022
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v1i2.123

Abstract

Abstract: This study aimed to examine and analyze the effect of financial literacy and intellectual intelligence on healthy financial planning with emotional intelligence as a moderating variable. The samples in this study were 150 respondents who were students at various universities. The adequacy of the number of respondents was based on the approach used Hair. The data collection technique used simple random sampling by distributing research questionnaires in the form of google and then distributing them to social media. The data processing method in this study used Smart PLS software which is used to test hypotheses. The results of this study indicated that intellectual intelligence had a positive and significant effect on financial planning, emotional intelligence had a positive and significant effect on financial planning, moderating the influence of emotional intelligence on intellectual intelligence on healthy financial planning had proven significant. Emotional intelligence can strengthen the influence of intellectual intelligence on financial planning. The results of this study recommended that students who want to have healthy financial planning, they should be able to consider which needs are more important and understand how to make good financial planning.
Pelatihan Aplikasi NVivo untuk Riset Kualitatif Bidang Akuntansi kepada Para Peneliti di Universitas Dhyana Pura Sihar Tambun; Riris Rotua Sitorus
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 1: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i1.1298

Abstract

The purpose of implementing this community service program is to improve the ability of researchers to conduct qualitative research using the NVivo 12 plus software. This activity was carried out through three stages, namely the planning stage, the implementation stage and the evaluation stage. The method used in the implementation of the event is the lecture and practice method. The resource persons who became instructors in this training were lecturers at the Universitas 17 Agustus 1945 Jakarta and lecturers at Universitas Esa Unggul, as a form of community service. This training is really needed by researchers at Dhyana Pura University because no one has mastered the use of this software properly. Data processing skills with the NVivo 12 Plus software are needed to help the process of completing qualitative research research more effectively. This training focuses on the use of software for processing data from interviews, processing data from news portals, YouTube social media and literature reviews. Evaluation was carried out at the end of the event by distributing questionnaires in the form of a Google form, to find out the level of mastery of the participants. There was an increase in software mastery for the majority of the training participants. The majority of participants were able to independently process data using the NVivo 12 plus software.
Peningkatan Kemampuan Peneliti Muda Universitas Tadulako Melalui Pelatihan Aplikasi Nvivo dan Lisrel Untuk Riset Bisnis Sihar Tambun; Riris Rotua Sitorus; Netty Laura S; Imam Suryono
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 3: Juni-September 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i3.2083

Abstract

The Community Service Program is carried out with the aim of increasing the competence of researchers in the Master of Management Study Program at Tadulako University, Palu. There are two competencies to be improved. First, competence in the field of qualitative research through the use of the NVivo software. Second, competence in the field of quantitative research through the use of Lisrel software for structural equation modeling research. The method used is a services learning approach by conducting lectures and workshops. The output of this community service program is an increase in the competence of the participants which consists of two competencies. First, increasing competence in the field of qualitative research through the use of the NVivo software. This competency includes the ability to input internal data and external data into NVivo, the ability to code internal data and external data, the ability to process data and produce coding visualization images, and the ability to draw conclusions from coding visualization images. Second, increasing competence in the field of quantitative research through the use of the Lisrel software. This competence includes the ability to solve the problem of confirmatory factor analysis by using the modification indices facility in the Lisrel software, the ability to solve the goodness of fit problem in the structural equation modeling research model, the ability to create syntax to test indirect effects using the Lisrel software, and the ability to read data processing output with using the Lisrel software.
PENINGKATAN KAPASITAS DOSEN DI BATAM: PELATIHAN PENGOLAHAN DATA PENELITIAN DENGAN SOFTWARE AMOS Tambun, Sihar; Sitorus, Riris Rotua; Heryanto, Heryanto; Sitorus, Helena
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.2061

Abstract

Dosen memiliki kewajiban untuk melakukan penelitian sebagai bagian dari tugas tridarma perguruan tinggi. Untuk melakukan penelitian, para dosen membutuhkan keahlian mengolah data penelitian dengan menggunakan software statistik, seperti Software Amos. Kemampuan menggunakan Software Amos akan membuat proses penelitian lebih efisien dan efektif. Para dosen Sekolah Tinggi Theologia (STT) di Batam belum mampu mengolah data penelitian dengan menggunakan software Amos. Hal ini berdampak negatif pada kinerja publikasi penelitian dosen, serta minimnya jumlah publikasi artikel ilmiah di jurnal nasional terindeks Sinta dan jurnal internasional bereputasi. Tujuan pelaksanaan program pengabdian masyarakat, berupa pelatihan software Amos kepada para dosen dari STT di Batam adalah untuk meningkatkan kompetensi di bidang penelitian, sehingga mereka mampu secara mandiri mengolah data penelitian. Metode yang dipergunakan adalah metode ceramah dan praktek. Hasil evaluasi pelatihan ini menunjukkan bahwa mayoritas peserta sudah memahami teknis pengolahan data dengan software Amos. Peserta sudah memahami cara memeriksa kualitas data dengan Confirmatory Factor Analysis dan Goodness of Fit, serta cara pengujian hipotesis direct effect dan indirect effect. Dengan demikian dapat disimpulkan bahwa pelatihan ini telah meningkatkan skill para dosen STT di Batam dalam melakukan penelitian. Meski demikian, para peserta mengakui masih butuh mempelajarinya lebih lanjut
Pengaruh Profitabilitas, Firm Size Dan Kualitas Laba Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Pemoderasi Pada Perusahaan Sektor Perbankan di BEI Tambun, Sihar; Permata, Gita; Sitorus, Riris Rotua
MEDIA MANAJEMEN JASA Vol 13, No 1 (2025): MEDIA MANAJEMEN JASA
Publisher : UNIVERSITAS 17 AGUSTUS 1945 jAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/mmj.v13i1.8490

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji dampak langsung profitabilitas, firm size, kualitas laba terhadap integritas laporan keuangan, firm size terhadap integritas laporan keuangan, kualitas laba terhadap integritas laporan keuangan. Penelitian ini juga ingin menguji moderating effect kualitas audit atas pengaruh profitabilitas, firm size, dan kualitas laba terhadap integritas laporan keuangan pada perusahaan perbankan yang terdaftar di bursa efek indonesia tahun 2020-2023. Metode pengambilan sampel yang digunakan adalah purposive sampling sesuai kriteria. Dari kriteria yang ditentukan diperoleh sampel sebanyak 25 perusahaan. Metode analisis yang digunakan adalah pemilihan model terbaik, uji kualitas data, dan uji hipotesis penelitian. Hasil penelitian ini menunjukan bahwa variabel profitabilitas secara langsung berpengaruh positif terhadap integritas laporan keuangan dan variabel moderasi kualitas audit memperkuat pengaruh kualitas laba terhadap integritas laporan keuangan.Kata kunci : Firm Size, Integritas Laporan Keuangan, Kualitas Audit, Kualitas Laba, Profitabilitas ABSTRACTThis study aims to examine the direct impact of profitability, firm size, earnings quality on the integrity of financial statements, firm size on the integrity of financial statements, earnings quality on the integrity of financial statements. This study also wants to test the moderating effect of audit quality on the influence of profitability, firm size, and earnings quality on the integrity of financial statements in banking companies listed on the Indonesian Stock Exchange in 2020-2023. The sampling method used is purposive sampling according to the criteria. From the specified criteria, a sample of 25 companies was obtained. The analysis method used is the selection of the best model, data quality testing, and research hypothesis testing. The results of this study indicate that the profitability variable has a direct positive effect on the integrity of financial statements and the audit quality moderation variable strengthens the effect of earnings quality on the integrity of financial statements.Keywords: Firm Size, Financial Report Integrity, Audit Quality, Earnings Quality, Profitability
Pengaruh Kepemilikan Institusional, Enterprise Risk Management, dan Komisaris Independen terhadap Integritas Laporan Keuangan Dimoderasi Kualitas Audit Sitorus, Riris Rotua; Tambun, Sihar; Kurniawan, Steven
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8315

Abstract

The main objective of this study is to determine the direct impact of institutional ownership, enterprise risk management, and independent commissioners on the integrity of financial statements. Additionally, this study aims to provide recent empirical evidence regarding the role of audit quality in strengthening the influence of institutional ownership, enterprise risk management, and independent commissioners on financial statement integrity. The sampling method used in this study is purposive sampling, involving companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2020 to 2024, with a total sample size of 125. The test results indicate that institutional ownership has a positive effect on the integrity of financial statements, while enterprise risk management and independent commissioners do not significantly affect financial statement integrity. Furthermore, audit quality as a moderating variable is able to moderate the relationship between enterprise risk management and financial statement integrity. However, audit quality does not moderate the influence of institutional ownership and independent commissioners on financial statement integrity.
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.
Pelatihan Aplikasi Olah Data SmartPLS untuk Meningkatkan Skill Penelitian bagi Dosen Sekolah Tinggi Theologia Batam Sihar Tambun; Heryanto Heryanto; Mulyadi Mulyadi; Riris Rotua Sitorus; Robiur Rahmat Putra
Jurnal Pengabdian UNDIKMA Vol. 3 No. 2 (2022): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i2.5519

Abstract

This service activity aims to improve the research skills of lecturers in research data processing through Smart PLS training. The output target of the activity is that the participants can independently process research data and understand how to read the results and their interpretation. The training used the lecture and the practical method. The number of training participants was 20 lecturers from five STTs in Batam. The activity evaluation instruments were questions made on the Google Form that the participants must answer. The data analysis compared the participants' abilities before and after this training. The training evaluation results proved an increase in the ability of the participants to use the Smart PLS software. First, the participants already understand how to process data to test the data's validity and reliability. Second, the participants already understood how to test the intervening model hypothesis. Then, the participants understood how to test the moderating model's hypothesis. Thus, participants' research skills have improved significantly after attending this training. This type of training, particularly practice-based training, should be held on an ongoing basis.
Pelatihan Aplikasi Smart PLS untuk Riset Akuntansi bagi Ikatan Akuntan Indonesia (IAI) Wilayah Sumatera Utara Riris Rotua Sitorus; Sihar Tambun
Jurnal Pengabdian UNDIKMA Vol. 4 No. 1 (2023): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v4i1.6624

Abstract

The purpose of this community service activity is to increase the knowledge and skills of members of the Indonesian Association of Accountants regarding the use of Smart PLS software for accounting research, particularly in data processing techniques based on Structural Equation Modeling. The method of implementing this service uses training consisting of lectures and practices through zoom meeting media. The number of participants who took part in this activity were 78 (seventy-eight) participants. This service evaluation instrument uses a questionnaire via Google form. The analysis technique used was a comparison of the participants' understanding before and after attending the Smart PLS training which was analyzed descriptively. The results of this service show that there is an increase in the knowledge and abilities of the participants namely (1) the majority of participants understand how to prepare data in excel CSV and how to input data in Smart PLS. (2), the majority of participants understand how to perform validity and reliability tests with Smart PLS. (3), the majority of participants understand how to test hypotheses in the intervening research model. (4), the majority of participants understand how to test the research hypothesis on the moderating model. The skills acquired by the participants can be implemented to improve the quality and quantity of research conducted in the future.
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