Article Per Year (5 Year)
p-Index From 2020 - 2025
1.554
P-Index
This Author published in this journals
All Journal Jurnal Puan Indonesia Media Riset Akuntansi Auditing & Informasi Jurnal Ekonomi, Manajemen, Akuntansi
Emma Saur Nauli Sipayung
Universitas Trisakti
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
FENOMENA DISFUNGSIONAL AUDIT Emma Saur Nauli Sipayung; Dhea Erka Zahara; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.098 KB) | DOI: 10.25105/mraai.v21i2.9401

Abstract

This study aims to examine the determinant factors of dysfunctional audit behaviour. This analysis used job stress and technical competence of auditors as an independent variable, dysfunctional audit behavior as dependent variable, and personality traits from The Big Five Personality theory and locus of control as moderating variables. The samples used in this study were auditors who work in public accounting firm in the region of DKI Jakarta. The results show that job stress has a positive effect on dysfunctional audit behaviour, the technical competence of the auditor has a negative effect on dysfunctional audit behaviour. In addition, personality traits of neuroticism and external locus of control reinforce positive effects of job stress on dysfunctional audit behaviour. Meanwhile personality traits openness to experience and internal locus of control were able to weaken the relation of job stress to dysfunctional audit behaviour. Then, other personality traits such conscientiousness, extraversion, and agreeableness do not weaken the positive effect of job stress with dysfunctional audit behavior. This indicates that the auditor's technical competence, personality traits and locus of control are important to reduce the likelihood of dysfunctional audit behavior.Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit. Penelitian ini menggunakan stres kerja dan kompetensi teknis auditor sebagai variabel independen, perilaku disfungsional audit sebagai variabel dependen serta sifat kepribadian dari The Big Five Personality dan Locus of Control sebagai variabel moderasi. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel penelitian ini berjumlah 130 responden. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh positif terhadap perilaku disfungsional audit, kompetensi teknis auditor berpengaruh negatif terhadap perilaku disfungsional audit. Selain itu, sifat kepribadian neuroticism dan locus of control eksternal yang memperkuat pengaruh positif stres kerja dengan perilaku disfungsional audit. Sedangkan sifat kepribadian openness to experience dan Locus of control internal memperlemah hubungan positif stres kerja terhadap perilaku disfungsional audit. Kemudian, Sifat kepribadian lainnya seperti conscientiousness, extraversion, dan agreeablesness tidak memperlemah pengaruh positif stres kerja dengan perilaku disfungsional audit. Penelitian ini menunjukkan bahwa kompetensi teknis auditor, sifat kepribadian dan locus of control berperan penting untuk mengurangi kesempatan melakukan perilaku disfungsional audit. 
PENTINGNYA PENYUSUNAN LAPORAN KEUANGAN UNTUK PENILAIAN KINERJA USAHA UMKM DI RW.08 KELURAHAN KAYU PUTIH, PULO GADUNG, JAKARTA TIMUR: The Importance of Preparing Financial Reports for Assessing the Performance of Small Medium Enterprises in RW .08 Kayaputih Kelurahan, Pulo Gadung, East Jakarta Rina Hartanti; Emma Saur Nauli Sipayung; Hermi Hermi
PUAN INDONESIA Vol. 5 No. 1 (2023): Jurnal Puan Indonesia Vol 5 No 1 Juli 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i1.172

Abstract

The success of MSME (Micro, Small and Medium Entities) entrepreneurs in dealing with the impact of the economic crisis either in 1998 or in 2008/2009 is of course inseparable from the commitment of MSME entrepreneurs themselves to continue to improve the performance of their MSME businesses. Assessment of MSME business performance is very important for MSME entrepreneurs in making strategic business decisions correctly and correctly. The right and correct decision can increase the progress of the MSME business, but on the contrary, wrong decision making can pose a risk of failure of the MSME business.So that the decisions taken by MSME entrepreneurs are not wrong, it is necessary to analyze the performance of their MSME businesses. The information needed in analyzing the business performance of MSMEs can be seen in the financial reports prepared by these MSMEs. In practice there are still many MSME entrepreneurs who still think that the preparation of these financial reports is not very important, so that in the end these MSME entrepreneurs cannot analyze their business performance in real terms. For this reason, The Accounting Study Program, Economics and Business Faculty, Trisakti University in collaboration with The Management of  Rukun Warga (RW) 08, Kayu Putih Village, Pulo Gadung District, in East Jakarta, held a Community Service (PKM)  Program by providing training to MSME entrepreneurs in Rukun Warga (RW) 08, Kayu Putih Village, Pulo Gadung District, East Jakarta, so that these MSMEs can understand and understand the importance of compiling Financial Reports for MSMEs in accordance with applicable Financial Accounting Standards in analyzing real financial performance. The results after the implementation of the PKM were in line with expectations, where participants were very enthusiastic about asking questions about the accounting process, the concept of business entities and answering the given accounting exercise questions, where the results of the assessment obtained an average score of 62 to 73.
TAX AVOIDANCE PRACTICES ON THE INDONESIAN STOCK EXCHANGE Emma Saur Nauli Sipayung; Yoana Aulia Putri; Deliza Henny; Harti Budi Yanti
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.17274

Abstract

This research provides an overview of tax avoidance practices in public companies on the Indonesia Stock Exchange. The factors studied included CSR disclosure quality, management compensation, capital intensity and financial distress. A total of 198 firm years from the 2018 to 2020 financial statements. The results show that CSR disclosure quality, management compensation, capital intensity, and company size (control variable) have a positive effect on tax avoidance. However, financial distress has no effect on tax avoidance
TAX AVOIDANCE PRACTICES ON THE INDONESIAN STOCK EXCHANGE Emma Saur Nauli Sipayung; Yoana Aulia Putri; Deliza Henny; Harti Budi Yanti
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.17274

Abstract

This research provides an overview of tax avoidance practices in public companies on the Indonesia Stock Exchange. The factors studied included CSR disclosure quality, management compensation, capital intensity and financial distress. A total of 198 firm years from the 2018 to 2020 financial statements. The results show that CSR disclosure quality, management compensation, capital intensity, and company size (control variable) have a positive effect on tax avoidance. However, financial distress has no effect on tax avoidance
Pengaruh Corporate Social Responsibility, Enterprise Risk Management dan Dewan Komisaris Terhadap Nilai Perusahaan Mohammad Rafly Aliandra; Emma Saur Nauli
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4670

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR), Enterprise Risk Management (ERM), and the Board of Commissioners on Firm Value. The sample used in this study consists of real estate and property sector companies listed on the Indonesia Stock Exchange for the period 2019-2022, totaling 38 companies with 152 observations. The analysis results show that: Corporate Social Responsibility has a positive effect on Firm Value, consistent with the studies by Desita et al. (2022) and Nyoman & Dodik (2022). Enterprise Risk Management has a positive effect on Firm Value, in line with the studies by Irdawati et al. (2022) and Rakha Magistra et al. (2020). The Board of Commissioners has no influence effect on Firm Value, supporting the findings of Khoirunnisa (2022). These results indicate that the implementation of CSR, ERM, can enhance the Firm Value and Board of Commissioners cannot enhance the Firm Value in the real estate and property sector in Indonesia.
Pengaruh Profitabilitas, Likuiditas, Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan Indeks LQ45 Domanson Meillen; Emma Saur Nauli
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4699

Abstract

Penelitian bertujuan dalam mengetahui pengaruh profitabilitas, likuiditas, dan kebijakan dividen terhadap nilai perusahaan. Rancangan penelitian yang dilakukan saat ini termasuk dalam kuantitatif. Jenis data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan yang dipublikasikan oleh perusahaan dalam indeks LQ45. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling sehingga diperoleh sampel 20 perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan uji F dan uji t. Hasil penelitian menggunakan uji t menunjukkan profitabilitas berpengaruh positif terhadap nilai perusahaan pada perusahaan Indeks LQ45, likuiditas tidak berpengaruh terhadap nilai perusahaan pada perusahaan Indeks LQ45, Berdasarkan hasil uji F didapatkan profitabilitas, likuiditas, dan kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan pada perusahaan Indeks LQ45. Implikasi dalam penelitian menunjukkan bahwa bagi perusahaan yang tergabung dalam indeks LQ45 hendaknya dalam upaya meningkatkan nilai perusahaan dapat memperhatikan faktor profitabilitas dan rasio pembayaran dividen.
Co-Authors Deliza Henny Dhea Erka Zahara Domanson Meillen Harti Budi Yanti Hermi Ice Nasyrah Noor Mohammad Rafly Aliandra Rina Hartanti Yoana Aulia Putri