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All Journal MEDIA BISNIS JAKPI Economics Professional in Action (E-Profit) Asian Journal of Environmental Research Journal of International Accounting, Taxation and Information Systems Jurnal Akuntansi
Siahaan, Magda
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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.
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.
Capital Structure Analysis: Key Financial Indicators in Manufacturing Sianturi, Antar MT; Siahaan, Magda; Pradipta, Arya
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 4 (2024): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i4.69

Abstract

This study focuses on how liquidity, asset composition, free cash flow, and profitability impact capital structure.   It also explores how profitability can affect the relationship between liquidity, asset composition, and free cash flow with capital structure. The study focused on collecting information from 50 manufacturing firms that are publicly traded on the Indonesia Stock Exchange over a period of three years, totaling 121 data points. The data analysis method uses multiple linear regression with the help of the Statistical Package for Social Sciences program. The study's findings suggest that there is some evidence to support the idea that liquidity has a negative impact on capital structure. The asset structure variable and the free cash flow variable do not affect capital structure. The profitability variable is proven to strengthen the negative effect of liquidity on capital structure. Nevertheless, it is unable to enhance the favorable impact of the composition of assets and the detrimental impact of surplus cash flow on the firm's financial structure. According to the research, it is suggested that the board members and executives of the organization should be responsible for optimizing resources and driving up the company's earnings; investors who want to invest in manufacturing companies should do an investment assessment.
Company Listed on The Indonesian Stock Exchange: Factors That Influence Company Value Hetharia, Nathanael Bramantya Surya; Siahaan, Magda; Siahaan, Bonar Paul
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.899

Abstract

This research aims to identify the relationship between company size, leverage, managerial ownership, size of the board of directors, cash holding, return on assets, and company age, which influence the value of companies in the manufacturing industry listed on the Indonesian Stock Exchange. The sample for this research uses a purposive sampling method, which uses manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. This research data was analyzed using a multiple linear regression model. So, this research shows that leverage and return on assets influence company value. Meanwhile, company size, managerial ownership, board size, cash holding, and company age do not influence company value.
Tax Avoidance and Company Characteristics in Non-financial companies listed on the Indonesia Stock Exchange Callista, Vania Aurea; Siahaan, Magda; Nauli, Theonino David
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.909

Abstract

This research aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, capital intensity, institutional ownership, board of directors’ size, audit committee, and sales growth on tax avoidance. The population of this research is non-financial companies that are consistently listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The number of research samples collected using the purposive sampling method is 450 data. This research uses the multiple regression method to determine the effect of independent variables on dependent variables. The results of this research stated that the variables of profitability, leverage, firm size, and audit committee affect tax avoidance, while the variables of capital intensity, institutional ownership, board of directors’ size, and sales growth do not affect tax avoidance.
Green Accounting and Environmental Performance on Financial Performance: Strategic Insights from the Mining Industry in Indonesia Aulia, Azwani; Siahaan, Magda; Siregar, Johannes Kristian
Asian Journal of Environmental Research Vol. 2 No. 1 (2025): January-April
Publisher : CV. Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/ajer.v2i1.272

Abstract

The increasing degradation of the environment and growing demand for sustainability have shifted the paradigm in assessing corporate performance. Sustainability has three dimensions beyond profit, called the triple bottom line. The mining sector has critical strategic significance for economic growth, although entwined with high environmental hazards. Using EViews tool, this study explores green accounting and environmental performance's impact on financial performance of the business. Despite being based on data from financial statements, annual and corporate sustainability reports, the results are of paramount importance and read like this. These studies show that environmental performance has a strong and positive impact on financial performance, confirming the financial relevance of sustainability initiatives. In contrast, green accounting methods have no significant effects on financial results, indicating a disconnect between conventional accounting scopes and viable eco-initiatives. Collectively, these factors have a material impact on corporate performance. The research sectoral focus and sample confines its generalisability. Future studies need to explore intervening or moderating models and incorporate further variables in order to deepen understanding and broaden applicability. Our study adds to the existing literature debates about how environmental sustainability can be reconciled with corporate financial performance.
Pengaruh Ownership dan Faktor lainnya terhadap Nilai Perusahaan Effendi, Susanti E; Siahaan, Magda
Media Bisnis Vol. 15 No. 1 (2023): 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.v15i1.2061

Abstract

This research examines the effect of return on asset, debt-to-asset ratio, current ratio, firm size, dividend payout ratio, managerial ownership, and institutional ownership on the firm value in non-financial companies listed on the Indonesia Stock Exchange. This research used samples from non-financial companies listed on Indonesia Stock Exchange and purposive sampling to get non-financial companies listed on Indonesia Stock Exchange from 2019 to 2021; 59 companies and 177 data were selected as this research sample. This research shows that the return on asset and debt-to-asset ratio positively affect the firm value. In contrast, the current ratio, firm size, dividend payout ratio, managerial ownership, and institutional ownership do not affect the firm value.
Insights on Earnings Management: Findings from Indonesian Companies Study Sambora, Giovanna; Siahaan, Magda
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11567

Abstract

Purpose – The purpose of this study was to empirically prove several factors that affect earnings management. In this study, there are several independent variables: managerial ownership, leverage, profitability, rationalization, ineffective monitoring, and audit committee. Design/methodology/approach – Manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 are used in this study. The purposive sampling technique was implemented, and 52 companies that satisfied the criteria were included, resulting in 156 data points. Multiple regression data analysis approaches were used throughout the study. Findings – This study demonstrates how leverage, profitability, and rationalization variables affect earnings management. Meanwhile, managerial ownership, poor monitoring, and audit committee factors had little effect on earnings management. Research limitations/implications –This study implies that companies need to pay attention to factors that influence earnings management, such as profitability and leverage, as well as increase transparency and accountability to maintain the integrity of financial reports and build market trust. Keywords: Audit Committee, Earnings Management, Ineffective Monitoring, Managerial Ownership, Rationalization
Co-Authors Antar MT Sianturi Aulia, Azwani Callista, Vania Aurea Effendi, Susanti E Hetharia, Nathanael Bramantya Surya Maulana, Aldya Rizky Nauli, Theonino David Pradipta, Arya Sambora, Giovanna Siahaan, Bonar Paul Siregar, Johannes Kristian