Garuda - Garba Rujukan Digital

THE IMPACT OF FUEL OIL INCREASE ON STOCK PRICES: AN EVENT STUDY APPROACH ON THE IDX80 INDONESIA STOCK EXCHANGE 2022 Ricky Bryan Tampubolon; Simon Nisja Putra Zai; Hani Agustin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.10167

The objective of this study is to analyze the different responses of the market when fuel price hikes are announced in Indonesia. Utilizing an event study approach, abnormal returns, trading volume activity, and bid-ask spread differentials were measured during a 9-day period before and after the announcement. The research was conducted during the transition from the pandemic phase to the endemic phase of Covid-19. This study is significant in understanding the impact of fuel price announcement as a disruptive factor in the national economic recovery during the post-pandemic period. The sample consisted of IDX80 companies, and the Wilcoxon statistical test was employed for analysis. According to the results, there is no notable disparity in abnormal returns prior to and following the announcement of fuel price increases. However, the increase in fuel prices had a significant impact on trading volume activity before and after the event, as well as differences in bid-ask spread among IDX80 companies. These results suggest market uncertainty, influencing investor behavior and risk management strategies by companies to prevent losses. This research provides new insights into the relationship between economic events and the capital market, offering valuable information for market participants, investors, and policymakers in making informed investment decisions.

Unlocking the potential of management control systems: the role of board effectiveness, strategic decision-making, and organizational context Adwimurti, Yudhistira; Lumbantobing, Sabar Pardamean; Rahmani, Hani Fitria; Tampubolon, Ricky Bryan
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2061

This research aims to analyze the influence of board effectiveness and strategic decision-making on the effectiveness of management control systems (MCS) with organizational context as a moderating variable in cyclical and non-cyclical sector companies in Indonesia. Using a quantitative approach with a cross-sectional design, data was collected through questionnaires from 127 members of the board of directors and top management of companies listed on the Indonesia Stock Exchange in 2023. Hierarchical regression analysis was used to test the research hypothesis. The research results show that board effectiveness and strategic decision-making have a significant positive effect on MCS effectiveness. Organizational context is proven to moderate the relationship between these two independent variables and MCS effectiveness, where the influence is stronger in a more dynamic and complex organizational context. The research model was able to explain 61.5% of the variation in MCS effectiveness. This research provides a theoretical contribution to the development of MCS literature by integrating the perspectives of corporate governance, strategic decision making, and contingency theory. Practically, the research results provide insight for public companies in Indonesia in designing and implementing effective MCS by considering the role of the board of directors, the quality of strategic decision making, and the organizational context

1245 | The Effect of Profitability, Solvency, and Company Size on Audit Delay with Auditor Competence as A Moderation Variable Ricky Bryan D.P. Tampubolon
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.817

This study aims to examine the effect of profitability, solvency, and firm size on audit delay, as well as the role of auditor competence as a moderating variable. The research sample consisted of 122 auditors in Jakarta, serving as senior auditors and supervisors. Data were collected through questionnaires and analyzed using multiple linear regression and moderation testing. The results of the analysis indicate that only solvency has a negative and significant effect on audit delay, while profitability and firm size do not have a significant impact. Auditor competence as a moderating variable also does not significantly moderate the relationship between the three independent variables and audit delay. These findings suggest that efforts to accelerate the audit completion process should focus on improving the auditee’s solvency position and simplifying reporting procedures. Nevertheless, enhancing auditor competence, as well as monitoring profitability and firm size, should remain a priority for continuous improvement.

Local Economic Empowerment Through the Implementation of Webpos in Mulyaharja Village, Bogor Rahmani, Hani Fitria; Tampubolon, Ricky Bryan D.P.; Mauludina, M. Alam; Septiani, Delina Herdian; Sriwijayanti, Irma; Ginoga, Lesia Fatma; Ramadhanti, Resti Jayeng; Rosyanti, Novi; Inayah, Asty Khairi; Pratiwi, Ratih; Merdekawati, Eka; Hidayati, Aulia; Nurdialy, Mela; Firmansyah, Iman
Jurnal SOLMA Vol. 14 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i2.18405

Background: Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pemahaman dan adopsi sistem pencatatan keuangan digital WebPos bagi pelaku usaha di Kampung Ekowisata Mulyaharja, Bogor. Rendahnya literasi digital dan keterbatasan akses terhadap teknologi menjadi kendala utama dalam pengelolaan keuangan usaha mikro dan kecil di kawasan ini. Dengan penerapan WebPos, diharapkan para pelaku usaha dapat meningkatkan efisiensi dan transparansi dalam pencatatan transaksi mereka. Metode: Kegiatan ini dilaksanakan melalui pendekatan sosialisasi, pelatihan, dan pendampingan teknis. Pelatihan dilakukan secara langsung dengan metode partisipatif, di mana peserta mempraktikkan penggunaan WebPos dalam pencatatan transaksi sehari-hari. Evaluasi dilakukan dengan menggunakan pre-test dan post-test, observasi langsung, serta wawancara dengan peserta untuk menilai efektivitas program. Hasil: Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta dalam menggunakan sistem WebPos. Pelaku usaha yang awalnya mengandalkan pencatatan manual kini lebih terbiasa menggunakan sistem digital. Namun, masih ditemukan beberapa kendala dalam adaptasi teknologi, terutama terkait akses terhadap perangkat yang memadai dan kestabilan koneksi internet. Kesimpulan: Implementasi WebPos terbukti meningkatkan efisiensi pencatatan transaksi dan transparansi keuangan bagi pelaku usaha di Kampung Mulyaharja. Meskipun masih ada tantangan dalam adaptasi teknologi, pendampingan yang berkelanjutan serta dukungan dari berbagai pihak diperlukan untuk memastikan keberlanjutan digitalisasi di sektor ekowisata.

1245 | The Effect of Profitability, Solvency, and Company Size on Audit Delay with Auditor Competence as A Moderation Variable Tampubolon, Ricky Bryan D.P.
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.817

This study aims to examine the effect of profitability, solvency, and firm size on audit delay, as well as the role of auditor competence as a moderating variable. The research sample consisted of 122 auditors in Jakarta, serving as senior auditors and supervisors. Data were collected through questionnaires and analyzed using multiple linear regression and moderation testing. The results of the analysis indicate that only solvency has a negative and significant effect on audit delay, while profitability and firm size do not have a significant impact. Auditor competence as a moderating variable also does not significantly moderate the relationship between the three independent variables and audit delay. These findings suggest that efforts to accelerate the audit completion process should focus on improving the auditee’s solvency position and simplifying reporting procedures. Nevertheless, enhancing auditor competence, as well as monitoring profitability and firm size, should remain a priority for continuous improvement.

The Influence of Transaction Complexity, Audit Budget, and Auditor Turnover on Misstatement Detection Tampubolon, Ricky Bryan D.P.
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.6944

This study investigated the influence of transaction complexity, audit budget, and auditor turnover on the detection of material misstatements in financial statement audits. Using a quantitative approach with a survey design, data were collected from 158 external auditors working in public accounting firms in Jakarta. Respondents were selected through purposive sampling, requiring at least two years of professional auditing experience. The research instrument was distributed both in-person and online, and all responses were deemed valid for analysis. The results of multiple regression analysis showed that transaction complexity had a negative and significant effect on misstatement detection, indicating that higher transaction complexity reduced auditors’ effectiveness in identifying errors or fraud. Auditor turnover also demonstrated a negative and significant effect, suggesting that frequent changes in audit personnel decreased the continuity of knowledge and reduced the ability to detect misstatements. Conversely, audit budget did not have a significant effect, implying that the allocation of audit resources and time did not directly determine detection effectiveness. Simultaneous testing revealed that transaction complexity, audit budget, and auditor turnover collectively affected misstatement detection, with an explanatory power of 80.5%. These findings highlighted the importance of considering multiple risk factors in audit planning, particularly the challenges posed by complex transactions and frequent personnel turnover. The study contributed to the understanding of audit quality determinants in Indonesia and provided practical implications for audit firms in managing resources and maintaining team stability to enhance misstatement detection.

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