Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Competitive Jurnal Akuntansi dan Keuangan Journal Of World Science Utsaha: Journal of Entrepreneurship Jurnal Ekonomika Manajemen Dan Bisnis
ibram pinondang dalimunthe, ibram pinondang
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH VOLUME PERDAGANGAN SAHAM, ABNORMAL RETURN DAN INCOME SMOOTHING TERHADAP HARGA SAHAM Yanti, Yanti; Dalimunthe, Ibram Pinondang
COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i1.4984

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh volume perdagangan saham, abnormal return dan income smoothing terhadap harga saham. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia sebanyak 66 perusahaan. Penentuan sampel menggunakan purposive sampling sehingga diperoleh sampel sebanyak 21 perusahaan. Sampel yang digunakan penelitian ini  adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Pengujian yang digunakan dalam penelitian ini adalah teknik regresi linier berganda yaitu uji statistik deskriptif, analisis model regresi data panel, uji model persamaan, uji asumsi klasik, uji regresi linier berganda dan uji hipotesis dengan bantuan software Eviews versi 9. Hasil penelitian ini menunjukkan bahwa volume perdagangan saham tidak berpengaruh terhadap harga saham, abnormal return berpengaruh terhadap harga saham dan income smoothing tidak berpengaruh terhadap harga saham. 
Pengaruh Cash Holding Dan Financial Leverage Terhadap Income Smoothing (Studi Empiris Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI tahun 2019-2023) Ahmad, Nice Agustin; Sinulingga, Wydia Natassa Br; Aminah, Aminah; Aspuri, Muhamad; Dalimunthe, Ibram Pinondang
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2491

Abstract

This study attempts to explore the influence of two main factors, Cash Holding and Financial Leverage, on Income Smoothing practices in the Transportation and Logistics sector listed on the Indonesia Stock Exchange in the period 2019 to 2023. With a quantitative approach and secondary data, this study selects samples based on purposive sampling from a population consisting of 37 companies, which ultimately resulted in 18 company samples. The Eckel Index is used to measure Income Smoothing, while the relationship between independent and dependent variables is tested using logistic regression through Eviews 12.0 software. The results of the study indicate that Cash Holding and Financial Leverage, as measured by the Debt to Equity Ratio (DER), have a significant influence on Income Smoothing.
Determinants of Corporate Governance on Bank Financial Performance Through Green Banking in Indonesia Dalimunthe, Ibram Pinondang; Gursida, Hari; Indrayono, Yohanes
Journal of World Science Vol. 4 No. 6 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i6.1430

Abstract

This study aims to examine and analyze the influence of audit fees and auditor professionalism on audit quality, with auditor work experience as a mediating variable. The research is motivated by the importance of audit quality in enhancing the transparency and credibility of financial reporting, as well as the critical role of auditor experience in strengthening the relationship between audit fees, professionalism, and audit quality. The study was conducted on auditors working in Public Accounting Firms (PAFs) across Indonesia using a quantitative approach. Data were collected through questionnaires distributed to active auditors, and analyzed using path analysis. The results indicate that both audit fees and auditor professionalism have a positive and significant effect on audit quality. Moreover, auditor work experience significantly mediates the relationship between audit fees and professionalism with audit quality. These findings provide valuable implications for PAFs to improve audit quality through fair audit fee structuring, enhancement of auditor professionalism, and the development of work experience through continuous training.
CORPORATE GOVERNANCE DETERMINANTS OF BANK FINANCIAL PERFORMANCE THROUGH GREEN BANKING IN INDONESIA Dalimunthe, Ibram Pinondang; Gursida, Hari; Indrayono, Yohanes
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 2 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i2.768

Abstract

The return on equity (ROE) is used as an indicator of profitability that is of concern to the bank’s internal and external parties; the pressure on the increasingly difficult environmental situation urges banks to be involved in their role in reducing the impact of damage without setting aside profitability. This research analyzes the effect of institutional ownership, managerial ownership, audit committee, independent commissioner, and ASEAN corporate governance scorecard on return on equity through disclosure of green banking practices in Indonesia. This research method uses a quantitative approach with secondary data. The sample of this study was 13 banks that were members of the Indonesian Sustainable Finance Initiative (IKBI) in 2018-2023, and they were analyzed by path analysis using SmartPLS version 4. The results indicate that institutional ownership negatively affects the green banking disclosure index, while managerial ownership, the audit committee, and independent commissioners show no effect. The ASEAN Corporate Governance Scorecard positively affects the index. In turn, the index positively influences return on equity (ROE). Institutional ownership does not affect ROE directly, but its negative impact is fully mediated by the disclosure index. Managerial ownership has a negative effect on ROE, while independent commissioners have a positive one; the audit committee and the governance scorecard show no direct effect on ROE. The disclosure index does not mediate the effects of managerial ownership, the audit committee, or independent commissioners on ROE, yet it fully mediates the positive effect of the governance scorecard.
Co-Authors Ahmad, Nice Agustin Aminah Aminah Aspuri, Muhamad Hari Gursida Indrayono, Yohanes Sinulingga, Wydia Natassa Br Yanti Yanti