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All Journal Aptisi Transactions on Technopreneurship (ATT) JASF (Journal of Accounting and Strategic Finance) MEDIA BISNIS CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JAKPI E-Jurnal Akuntansi TSM Economics Professional in Action (E-Profit) Asian Journal of Environmental Research Journal of International Accounting, Taxation and Information Systems Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi
Siahaan, Magda
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Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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NON-FINANCIAL COMPANIES: EARNINGS MANAGEMENT AND THE FACTORS THAT INFLUENCED Winarta, Nigel Hans; Siahaan, Magda; Nauli, Theonino David
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1290

Abstract

This research examines how various factors such as independent commissioners, audit committees, institutional ownership, firm size, leverage, firm age, and audit quality impact earnings management. Data for this study was collected from 94 non-financial companies listed on the Indonesia Stock Exchange between 2017 and 2019, totaling 278 data points. Purposive sampling was used to gather sample data for analysis. The findings of the study indicated that company age and audit quality have a significant influence on earnings management, whereas independent commissioners, audit committees, audit committee independence, institutional ownership, company size, and leverage do not affect earnings management.
EXPLORING THE ROLE OF BRAINSTORMING IN ENHANCING AUDIT QUALITY Lase, Hofandrik; Pradipta, Arya; Siahaan, Magda
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1388

Abstract

The objective of this study is to investigate the impact of brainstorming on audit quality, while taking into consideration factors such as audit tenure, accountability, and auditor competence. This paper is descriptive and uses a quantitative approach, using primary data, namely 211 auditors who work at the Public Accounting Firm in Jakarta, Indonesia. Purposive sampling is utilized in the sampling method, with information being gathered through a survey and then analyzed through the Partial Least Square approach. Audit tenure, accountability, auditor competency, and brainstorming positively affect audit quality. Meanwhile, brainstorming strengthens the influence of accountability on audit quality, although it cannot moderate audit tenure and auditor competency on audit quality. Brainstorming cannot be separated from the culture and environment of the client company or auditor's office, so the auditors' underlying behavior patterns should be upgraded to improve the audit quality. It is still rare for the authors to find that brainstorming moderates the influence of external auditors' professionalism on audit quality.
EARNING MANAGEMENT IN MANUFACTURING COMPANIES IS INFLUENCED BY COMPANY CHARACTERISTICS AND AUDIT ELEMENTS Khairani, Munisha; Siahaan, Magda
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2536

Abstract

This study seeks empirical evidence regarding the effect of growth opportunities, leverage, fixed asset turnover, profitability, company size, company age, audit quality, audit independence, and audit committee on earnings management. This study uses the reporting of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The research sample consisted of 309 data, which were selected as the final sample using purposive sampling. This study uses multiple regression analysis with the SPSS program to test the relationship between independent and dependent variables. The results of this study indicate that the variables of growth opportunity, profitability, and audit quality affect earnings management. While the variables of leverage, fixed asset turnover, company size, company age, audit independence, and audit committee do not affect earnings management.
INCOME SMOOTHING PRACTICE ON MANUFACTURING COMPANIES IN INDONESIA Stewart, Stewart; Siahaan, Magda
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2537

Abstract

This study seeks empirical evidence regarding the influence of profitability, company size, financial leverage, stock price, cash holding, dividend payout ratio, and audit committee. This study uses data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample amounted to 129, obtained by the purposive sampling method. The hypothesis of this study was carried out using binary logistic analysis. The study's results for profitability, cash holding, stock price, and financial leverage show that they do not influence income smoothing practices. Apart from the variables above, the dividend payout ratio and audit committee positively affect income smoothing practices. In contrast, company size hurts income-smoothing practices. The positive influence states that the greater the dividend payout ratio and audit committee, the greater the influence of company management to carry out income smoothing practices, while for the negative influence, the larger the company's size, the lower the income smoothing practices in the company will be.
FACTORS AFFECTING EARNING MANAGEMENT IN MANUFACTURING COMPANIES ON THE INDONESIAN STOCK EXCHANGE Rakhmawati, Anita; Siahaan, Magda; Siahaan, Bonar Paul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1291

Abstract

The aim of this study is to gather empirical data on how factors like growth, company size, return on assets, debt ratio, size of audit firm, presence of an independent board of commissioners, and the size of the board of directors impact earnings management in the Indonesian stock market.   The research focused on manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2019. By using a purposive sampling technique and identifying 73 qualifying companies, the study conducted data analysis through multiple regression. The findings indicate that return on assets plays a significant role in influencing earnings management. Conversely, factors such as company growth, size, debt ratio, audit firm size, presence of an independent board of commissioners, and board size do not have a discernible impact on earnings management practices within the companies.
CORPORATE GOVERNANCE'S ROLE IN SHAPING TRANSFER PRICING PRACTICES Gianchiara, Clearesta; Pradipta, Arya; Siahaan, Magda
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1390

Abstract

This study aims to uncover evidence on the impact of tax, bonuses, company size, tunneling incentives, profitability, corporate governance, and sales growth on transfer pricing. This research is based on existing data and utilizes a selective sampling technique to gather data from 49 manufacturing firms listed on the Indonesia Stock Exchange between 2015 and 2020. The findings suggest that the size of a company and its corporate governance practices play a role in influencing transfer pricing. On the other hand, factors like taxes, bonuses, profit margins, and sales growth do not seem to impact transfer pricing decisions. The size of a company may impact management’s choices regarding transfer pricing activities with affiliated entities.  
Tax Avoidance Affected By Audit Quality and Company Factors Ananda, Priscila Della; Siahaan, Magda
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i2.2529

Abstract

This study aims to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committees, audit quality, profitability, company size, sales growth, institutional ownership, and leverage on tax avoidance. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021 with a purposive sampling method, resulting in 58 companies with 174 data. The data analysis method in this study used multiple regression analysis. The results of this study indicate that the proportion of independent commissioners, audit committees, audit quality, profitability, company size, sales growth, and institutional ownership do not affect tax avoidance. At the same time, leverage has a negative effect on tax avoidance.
LOCAL GOVERNMENT: EXAMINING FACTORS AFFECTING AUDIT REPORT LAG Sianturi, Antar MT; Siahaan, Magda
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4838

Abstract

Audit report lag, especially in local governments, needs to be studied in depth regarding the causes of its occurrence. The purpose of this study is to examine the direct influence of opinion, audit findings, educational background, professional skills, and continuing professional education on audit report lag in local governments. The population of the study was the audit report of local governments, with a purposive sampling technique of 535 local governments' Financial Reports from a total population of 539 local governments or 99.26%. After being analyzed using SPPS, the results of this study showed that opinion, educational background, and continuing professional education had a positive effect. In contrast, audit findings and professional skills did not significantly affect audit reporting delays.
Company Characteristics Influence Tax Avoidance Utami, Nabila Putri; Siahaan, Magda
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to obtain empirical evidence regarding the effect of firm size, firm age, the presence of an independent board of commissioners, the existence of an audit committee, sales growth, leverage, and asset returns on the phenomenon of tax avoidance. This study employs a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. A purposive sampling method was employed to select a sample of 61 companies that met the requisite criteria. The study employed multiple analytical methods, and the results indicated that the leverage variable affected tax avoidance. Conversely, the variables of firm size, firm age, independent board of commissioners, audit committee, sales growth, and return on assets were found not to affect tax avoidance.
Internal Factors Within an Auditor Influence the Quality of the Audit Maulana, Aldya Rizky; Siahaan, Magda; Nauli, Theonino David
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.62

Abstract

This research aims to obtain empirical evidence about the influence of independence, professionalism, professional scepticism, competence, experience, and auditor integrity on audit quality. The object of this research is a public accountant who works as an auditor. The sample used in this research was 64 respondents. The data in this research was obtained using a questionnaire distributed to public accountants who were willing to provide answers. The results of this research show that independence, professionalism, and professional scepticism have no effect on audit quality, and competence, experience, and auditor integrity have a positive effect on audit quality. That is because independence, professionalism, and professional scepticism are elements that are automatically inherent in an auditor when carrying out their duties, so they do not affect the quality of the auditor's audit; apart from these three factors, other factors greatly influence the quality of the auditor.
Co-Authors Ananda, Priscila Della Antar MT Sianturi Aulia, Azwani Callista, Vania Aurea Effendi, Susanti E Gianchiara, Clearesta Haryono Umar Hedwigis Esti Riwayati Hetharia, Nathanael Bramantya Surya Jonathan Jonathan Khairani, Munisha Lase, Hofandrik Maulana, Aldya Rizky Natali Yustisia Nauli, Theonino David Pradipta, Arya Pramesworo, Septo Rachman, Hikmah Abdul Rakhmawati, Anita Sambora, Giovanna Siahaan, Bonar Paul Siregar, Johannes Kristian Stewart, Stewart Utami, Nabila Putri Winarta, Nigel Hans