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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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Overconfidence CEO dan Nilai Perusahaan: Peran Mediasi Struktur Modal dan Investasi Yani, Akhmad; Sitorus, Riris Rotua
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2785

Abstract

This study evaluates the impact of CEO overconfidence on company value, with the mediating role of capital structure and investment policy. The background of this study is highly relevant given the increasing attention to psychological aspects in financial decision-making in emerging markets, such as Indonesia, where leadership dynamics play an important role in business strategy and company value fluctuations. CEO overconfidence can encourage bold decision-making, which has the potential to increase company value. However, this behavior can also pose significant risks if not managed properly. The study uses a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) techniques to analyze 450 observations from 90 companies in the raw materials, consumer goods, energy, infrastructure, and manufacturing sectors listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The CEO overconfidence index was measured through a combination of demographic indicators such as share ownership, age, tenure, and education level. The analysis results show that CEO overconfidence has a significant effect on capital structure and investment policy, as well as a direct impact on company value. Of the two mediating variables, only investment policy (ROI) significantly mediates this relationship, while capital structure (DER) does not. These findings support behavioral finance theory and signaling theory, which affirm that cognitive biases play a real role in managerial financial decisions. Practically, this study provides important insights for investors to evaluate the impact of psychological biases on company performance and for boards of directors to formulate incentive policies that can manage CEO behavioral risks, thereby making strategic decision-making more optimal and transparent.
PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI OLEH KOMITE MANAJEMEN RISIKO Damayanti, Endah; Sitorus, Riris Rotua
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4181

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh intensitas modal, intensitas persediaan, koneksi politik terhadap penghindaran pajak dengan dimoderasi oleh komite manajemen risiko. Populasi dalam penelitian ini perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 sampai dengan 2019 yang berjumlah 240 perusahaan. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 125 perusahaan yang diperoleh dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda untuk membuktikan variabel independen dan variabel moderasi terhadap variabel dependen secara parsial. Hasil dari penelitian menyatakan bahwa intensitas modal, intensitas persediaan, koneksi politik, dan komite manajemen risiko berpengaruh terhadap penghindaran pajak. Hasil dari variabel pemoderasi menyatakan bahwa komite manajemen risiko dapat memoderasi intensitas modal dan intensitas persediaan terhadap penghindaran pajak, sementara itu komite manajemen risiko tidak dapat memoderasi koneksi politik terhadap penghindaran pajak.
PENGARUH ENVIRONMENTAL, SOCIAL DAN GOVERNANCE TERHADAP FOREIGN DIRECT INVESTMENT MELALUI FIRM PERFORMANCE Wulandari, Fitri; Sitorus, Riris Rotua
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4433

Abstract

Penelitian ini bertujuan untuk menguji pengaruh environmental, social, governance terhadap foreign direct investment melalui firm performance. Jumlah Sampel dalam penelitian ini perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019 yang berjumlah 13 perusahaan yang diperoleh menggunakan metode purposive sampling. Hasil penelitian ini yaitu environmental tidak berpengaruh terhadap foreign direct investment, social berpengaruh terhadap foreign direct investment, governance tidak berpengaruh terhadap foreign direct investment, firm performance tidak berpengaruh terhadap foreign direct investment, environmental tidak berpengaruh terhadap firm performance, social tidak berpengaruh terhadap firm performance, governance berpengaruh terhadap firm performance. Firm performace tidak memediasi pengaruh environmental terhadap foreign direct imvestment, firm performace memediasi pengaruh social terhadap foreign direct investment, firm performace memediasi pengaruh governance terhadap foreign direct investment.
Pemanfaatan aplikasi NVivo 12 Plus untuk riset kualitatif di bidang akuntansi Tambun, Sihar; Sitorus, Riris Rotua; Putra, Robiur Rahmat; Julito, Kiko Armenita
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 6 No 2 (2023)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v6i2.19401

Abstract

NVivo 12 Plus adalah software yang sangat membantu kegiatan pengolahan data riset kualitatif menjadi efisien dan efektif. Para peneliti di Program Studi Akuntansi Universitas Muhammadiyah Pekajangan Pekalongan belum ada yang menguasai cara pengolahan data dengan software NVivo. Program pengabdian kepada masyarakat ini diselenggarakan bertujuan untuk mengedukasi para peneliti menggunakan Software NVivo, sehingga mampu mengolah data secara mandiri. Program ini menggunakan pendekatan service learning. Kegiatan dilakukan secara hybrid, yaitu offline dan online. Hasil evaluasi membuktikan bahwa mayoritas peserta telah mampu secara mandiri mengolah data riset kualitatif dengan menggunakan software NVivo. Mampu secara mandiri menginput data internal dan data eksternal. Mampu melakukan coding data hasil wawancara, coding data dari portal berita, coding data dari youtube, coding data dari publikasi artikel ilmiah. Mampu melakukan proses visualisasi pada coding yang telah dibuat. Mampu membaca hasil pengolahan data dan mengambil kesimpulan penelitian gambar visualiasi yang dihasilkan oleh Software NVivo. Tingkat keberhasilan program ini mencapai 80,44%. Namun, para peserta harus berlatih secara mandiri dan program ini masih perlu diselenggarakan secara rutin setiap tahun.
Pelatihan Riset Akuntansi Dengan Smart PLS Bagi Mahasiswa Doktoral Akuntansi Universitas Trisakti Tambun, Sihar; Sitorus, Riris Rotua
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 2: Februari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i2.2918

Abstract

The aim of this community service activity is to educate Trisakti University accounting doctoral students about how to process research data in the field of accounting using Smart PLS software. In particular, the run data technique is based on structural equation modeling with an intervening model and a moderating model. There are two methods used, the first is the lecture method for explaining concepts and theories. Second, the practical method of data processing using Zoom Meeting media. The number of participants who filled out the evaluation form was 24 participants, namely participants who had never studied Smart PLS before. The evaluation instrument used was questions on Google forms related to understanding the training material. The evaluation results showed that there was an increase in the participants' abilities. First, increasing the ability to prepare Excel CSV data and data input capabilities, as well as the ability to draw research models. Second, increasing the ability to carry out validity and reliability tests, as well as the reduction process for invalid questions. Third, increasing the ability to evaluate r square and goodness of fit, as well as compiling structural equations. Fourth, the ability to test intervening SEM models, as well as interpretation of direct effects and indirect effects. Fifth, the ability to test the SEM moderating model, as well as interpret the moderating effect.
Pelatihan Smart PLS Bagi Para Peneliti Akuntansi dan Bisnis di Universitas Binaniaga Indonesia Sitorus, Riris Rotua
Jurnal Pemberdayaan Nusantara Vol 4, No 2 (2024): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v4i2.7999

Abstract

The purpose of this training is to educate accounting and business researchers at Binaniaga Indonesia University, on how to process research data in accounting and business using Smart PLS software. Primarily how to run data based on structural equation modeling, which consists of intervening models and moderating models. There are two methods used, the first is the lecture method for explaining concepts and theories. Second, the method of practical data processing. The number of participants who filled out the evaluation form was 20 participants. The evaluation instrument used was questions on the Google form related to understanding the training material. The evaluation results showed an increase in the participants' abilities. First, an increase in the ability to prepare excel csv data and data input skills, as well as the ability to draw research models. Second, an increase in the ability to conduct validity and reliability tests, as well as the reduction process for invalid questions. Third, an increase in the ability to evaluate r square and goodness of fit, as well as compiling structural equations. Fourth, the ability to test the intervening SEM model, as well as the interpretation of direct and indirect effects. Fifth, the ability to test the moderating SEM model, as well as the interpretation of the moderating effect.
Pelatihan Olah Data Riset Akuntansi Berbasis Data Panel Dengan Software Stata Pada Model Penelitian Intervening dan Moderating di PDIE Konsentrasi Akuntansi Universitas Trisakti Tambun, Sihar; Sitorus, Riris Rotua
Jurnal Pemberdayaan Nusantara Vol 5, No 1 (2025): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v5i1.8266

Abstract

Stata is a powerful software for statistical data processing, including panel data processing data originating from financial and accounting data. Researchers in the Doctoral Program in Economics, Accounting Concentration, Trisakti University, have not been able to use this software. The training was held as a community service program from lecturers at the Universitas 17 Augustus 1945 Jakarta and lecturers from Universitas Esa Unggul. The purpose of the training was to educate researchers in the Doctoral Program in Economics, Accounting Concentration at Trisakti University, on how to process accounting research data using panel data by utilizing Stata software. The training includes how to input data, how to test data according to research needs, and how to interpret the results of data processing. The output of this training is that participants are able to independently process panel data using Stata software, and are able to interpret the results of accounting research from a statistical perspective. The results of the evaluation of the success of the training were 12% of participants very understanding, 81% of participants understood and the remaining 7% of participants did not understand. Although the majority of participants understood and understood very well, participants need to train this skill continuously so that they become more accustomed and can independently process accounting research data based on this panel data.
Pengaruh Pembatasan Aktivitas Ekonomi dan Perkembangan Investasi E-Commerce terhadap Minat Berinvestasi yang Dimoderasi oleh Tax Incentives di Era Covid 19 Sitorus, Riris Rotua
Media Akuntansi Perpajakan Vol 6, No 1 (2021): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v6i1.5003

Abstract

In making good investment decisions, there are 3 methods as an option, the first is managing your own investment, using advisory services and the third is using robo advisor. In this study, it is explained that the development of digital technology is able to provide online information that can influence decisions about various information about a project or product when making an investment decision. In general, the basic objective of investing is to build wealth. However, after the announcement of a positive patient case for Covid-19 on March 2, 2020, various strategies to deal with covid-19 were carried out by the Government of Indonesia, such as contact tracing, rapid testing, and adequate treatment. With the doubts experienced by the central government, it caused delays in decision-making that made Covid-19 spread so fast. With the acceleration of the spread of Covid-19, followed by travel bans, border closings and quarantine measures, it has a direct impact on people's incomes, especially for informal workers and casual workers. On the other hand, the government has also relaxed income tax in articles 21, 22 and 25 as well as SPT which are the most effective and appropriate way to overcome the impact of Indonesia's economy in the face of the Covid-19 outbreak.Keywords: economic activity restrictions, e-commerce investment, investment interest, tax incentives in the covid-19 era
PENGARUH E-COMMERCE TERHADAP JUMLAH PAJAK YANG DISETOR DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING Sitorus, Riris Rotua; Kopong, Yeny
Media Akuntansi Perpajakan Vol 2, No 2 (2017): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v2i2.1097

Abstract

Penelitian ini bertujuan untuk menguji pengaruh e-commerce terhadap jumlah pajak yang disetor dengan kepatuhan wajib pajak sebagai variabel intervening. Analisis menggunakan Structural Equation Modeling dengan pendekatan Partial Least Square. Sampel penelitian ini adalah 109 pelaku e-commerce yang merupakan anggota IDEA (Asosiasi E-Commerce Indonesia). Pengujian hipotesis dilakukan dengan menggunakan metode resampling bootstrap, dengan bantuan Software Smart Partial Least Square. Validitas data diuji dengan outer loadings dan goodness of fit diuji dengan composite reliability . Uji hipotesis dilihat dari t statistic yang dihasilkan inner weight. Hasil penelitian membuktikan bahwa e-commerce dan kepatuhan wajib pajak berpengaruh signifikan terhadap jumlah pajak yang disetor. E-commerce berpengaruh signifikan terhadap kepatuhan wajib pajak. E-commerce berpengaruh signifikan terhadap jumlah pajak yang disetor melalui perantara kepatuhan wajib pajak.   Kata kunci :E-commerce, Jumlah Pajak Yang Disetor, Kesadaran Wajib Pajak
PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK YANG DIMODERASI OLEH GCG (GOOD CORPORATE GOVERNANCE) Sitorus, Riris Rotua; Wibowo, Ari Tri
Media Akuntansi Perpajakan Vol 3, No 2 (2018): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v3i2.1852

Abstract

The purpose of this study was to determine the effect of Capital Intensity and Inventory Intensity on Tax Aggressiveness with GCG (Good Corporate Governance) as a moderating variable. This type of research is quantitative. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange in the 2015-2017 period consisting of 136 companies. The research sample consisted of 50 companies. The sampling technique with purposive sampling technique. The data used is secondary data on annual reports of manufacturing companies listed on the Indonesia Stock Exchange. Testing the hypothesis in this study using multiple linear regression analysis method with SPSS program.In this study using four variables, namely the independent variable is Capital Intensity as (X1) and Inventory Intensity (X2) on the dependent variable is Tax Aggressiveness (Y) with the moderating variable is Good Corporate Governance (Z). The results showed thatKeywords: Capital Intensity, Inventory Intensity, Tax Aggressivity
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