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All Journal Journal of Economic, Bussines and Accounting (COSTING) IKRA-ITH EKONOMIKA International Journal of Public Budgeting, Accounting and Finance Journal of Education, Humaniora and Social Sciences (JEHSS) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Accounting and Business Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Management, Economic and Accounting (JMEA) Jurnal Indonesia Sosial Teknologi Journal of Artificial Intelligence and Digital Business Jurnal Adijaya Multidisiplin JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Socius: Social Sciences Research Journal Mount Hope Global Economic Journal Neraca Manajemen, Akuntansi, dan Ekonomi PENG: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Digital Multidisciplinary Indonesian Center Journal Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Thezar Fiqih Hidayat Hasibuan
Universitas Medan Area
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, AUDIT QUALITY AND KNOWLEDGE ON THE ACCURACY OF AUDIT OPINION (CASE STUDY: ACCOUNTING FIRM IN MEDAN CITY) Sartika Siagian, Dewi; Thezar Fiqih Hidayat Hasibuan; Nuzullina, Sari
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.641

Abstract

This study aims to determine the effect of accounting information systems, audit quality and knowledge partially on the accuracy of audit opinion provision at Public Accounting Firms in Medan. The sample selection method in this study was carried out using purposive sampling. The sample was taken as many as 45 respondents from a total population of 244 auditors working at 20 Public Accounting Firms in Medan. The independent variables in this study are accounting information systems (X1), audit quality (X2) and knowledge (X3), while the dependent variable is the accuracy of audit opinion provision. Data analysis used multiple linear regression analysis. The results of the study indicate that the Accounting Information System has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Audit quality has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Knowledge has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Accounting Information Systems, audit quality and knowledge simultaneously have a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan.
Pengaruh Pendapatan Premi, Hasil Investasi dan Pertumbuhan Aset terhadap Laba Perusahaan Asuransi pada Perusahaan Asuransi Jiwa Yang Terdaftar di Bursa Efek Indonesia periode 2020-2023 Situmorang, Astuti; Ananda, Rana Fatinah; Rahman, Fauziah; Hasibuan, Thezar Fiqih Hidayat
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 1 (2025): February 2025, Disaster and Disease in History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i1.33827

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh pendapatan premi, hasil investasi dan pertumbuhan aset terhadap laba. Berdasarkan hipotesis penelitian yang telah ditentukan diketahui bahwa pendapatan premi, hasil investasi dan pertumbuhan aset berpengaruh positif dan signifikan terhadap laba. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 15 perusahaan sektor asuransi dengan teknik purposive sampling sebanyak 12 perusahaan dalam kurun waktu 4 tahun dengan jumlah data sebanyak 48 data. Teknik pengolahan dana menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial pendapatan premi berpengaruh positif dan signifikan terhadap laba, hasil investasi berpengaruh positif dan signifikan terhadap laba dan pertumbuhan aset tidak berpengaruh terhadap laba dan secara simultan pendapatan premi, hasil investasi dan pertumbuhan aset berpengaruh positif dan signifikan terhadap laba.
Pengaruh Profitabilitas dan Struktur Aset Terhadap Struktur Modal (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2020-2023) Ruliani, Asyiah Nabila; Sagala, Indah Cahya; Hidayat Hasibuan, Thezar Fiqih; Dewi, Sucitra
IKRAITH-EKONOMIKA Vol. 8 No. 2 (2025): IKRAITH-EKONOMIKA Vol 8 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

Penelitian ini bertujuan untuk menganalisis dampak profitabilitas dan struktur aset terhadap struktur modal. Kebaruan studi ini terletak pada analisis pengaruh profitabilitas dan struktur aset pada struktur modal perusahaan properti serta real estate di BEI tahun 2020-2023 secara kuantitatif menggunakan regresi linier berganda. Studi ini menggabungkan variabel internal secara bersamaan dan menggunakan data terbaru, berbeda dari penelitian sebelumnya yang lebih terbatas pada sektor tertentu atau metodologi lain, sehingga hasilnya lebih valid dan relevan untuk pengambilan keputusan strategis. Penelitian ini mengadopsi pendekatan kuantitatif kausal untuk mengkaji dampak profitabilitas dan struktur aset pada struktur modal perusahaan. (1) uji normalitas, (2) uji multikolinearitas, (3) uji autokorelasi, serta (4) uji heteroskedastisitas, guna memastikan kestabilan dan validitas model analisis.. Profitabilitas serta struktur aset berdampak positif dan relevan terhadap struktur modal, baik secara parsial maupun simultan, sehingga keduanya menjadi faktor penting untuk penentuan keputusan pendanaan perusahaan Penelitian ini terbatas terhadap perusahaan sektor properti serta real estate yang terdata di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Oleh karena itu, hasil penelitian belum dapat digeneralisasikan ke sektor industri lainnya atau ke perusahaan yang tidak terdata di BEI. Selain itu, hanya dua variabel independen yang dianalisis, yakni profitabilitas serta struktur aset, sehingga variabel lain yang juga dapat memberi pengaruh struktur modal tidak diuraikan pada model ini. Temuan ini memberikan implikasi, khususnya bagi manajemen perusahaan dalam merancang strategi pembiayaan yang optimal. Profitabilitas yang tinggi memungkinkan perusahaan agar lebih mengandalkan pendanaan internal, sementara struktur aset yang dominan berupa aset tetap dapat meningkatkan kepercayaan kreditur dalam pemberian utang.
Pengaruh Growth Opportunity, Net Working Capital, Investment Opportunity Set Dan Capital Expenditure Terhadap Cash Holding Pada Perusahaan Transportasi Di Bursa Efek Indonesia Tahun 2019-2023 Widya Angraini; Sucitra Dewi; Thezar Fiqih Hidayat Hasibuan
Widya Balina Vol. 10 No. 1 (2025): Jurnal Widya Balina
Publisher : widya balina

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Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Growth Opportunity, Net Working Capital, Invesment Opportunity Set dan Capital Expenditure terhadap Cash holding pada perusahaan Transportasi di Bursa Efek Indonesia tahun 2019-2023, secara parsial dan simultan. Desain penelitian yang digunakan adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 23 Perusahaan Transportasi di Bursa Efek Indonesia Tahun 2019-2023 dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling, sehingga sampel penelitian berjumlah 18 perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia mulai tahun 2019-2023. Dalam penelitian ini jenis data yang digunakan yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini diperoleh dari website Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS.25. Berdasarkan hasil uji t yang telah dilakukan, dapat disimpulkan bahwa Growth Oppurtunity berpengaruh positif dan signifikan terhadap Cash Holding, Net working capital berpengaruh secara positif dan signifikan terhadap Cash Holding, Investment Opportunity Set berpengaruh secara positif dan signifikan terhadap Cash Holding dan Capital Expenditure berpengaruh secara positif dan signifikan terhadap Cash Holding. Berdasarkan hasil pengujian uji F disimpulkan bahwa Growth Opportunity, Net Networking Capital, Investment Opportunity Set dan Capital Expenditure berpengaruh secara positif dan signifikan terhadap Cash Holding pada Perusahaan Transportasi di Bursa Efek Indonesia tahun 2019-2023.
THE EFFECT OF OWNERSHIP CONCENTRATION, CASH HOLDING ON COMPANY VALUE WITH DIVIDEND PAYOUT RATIO AS AN INTERVENING VARIABLE Septianar Sitorus; Thezar Fiqih Hidayat Hasibuan; Minda Muliana Br Sebayang
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 4 (2025): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i4.715

Abstract

This study aims to determine the effect of Ownership concentration (X1) and Cash holding (X2) on Company Value (Y) which is proxied by the Price earning ratio through the Dividend payout ratio (Z) as an intervening variable. The population used is all Coal sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample of this study was 9 companies using purposive sampling. The data collection method is the documentation study method, literature method and research gap and is analyzed quantitatively. The data analysis method is Path Analysis with the help of Smart PLS version 3 with the PLS test method consisting of the Outer Model Analysis test, Inner Model Analysis, and Hypothesis Testing. This study concludes that (1) Ownership concentration has a significant positive effect on company value, (2) Cash holding has a significant positive effect on company value, (3) Ownership concentration does not have an effect on the dividend payout ratio, (4) Cash holding has a significant positive effect on the dividend payout ratio, (5) Dividend payout ratio has a significant effect on company value, (6) Ownership concentration does not have an effect on company value through the mediation of dividend payout ratio, (7) Cash holding has a significant positive effect on company value through the mediation of dividend payout ratio.
THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND ENVIRONMENTAL PERFORMANCE ON PROFITABILITY IN FOOD AND BEVERAGE SECTOR MANUFACTURING COMPANIES LISTED ON THE STOCK EXCHANGE INDONESIA (BEI) IN 2019 - 2023 Anju Dayantisyah; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri Sirait
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.740

Abstract

This research aims to determine the effect of implementing Green Accounting, environmental performance on the profitability of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2019 - 2023. This research uses secondary data, this secondary data was obtained from financial report data of manufacturing companies in the food and beverage sector and drinks listed on the Indonesia Stock Exchange (BEI) via www.idx.co.id or the websites of each company. The population in this study were food and beverage sector manufacturing companies listed on the Indonesian Stock Exchange, namely 42 food and beverage sector manufacturing companies. Purposive sampling technique was used to take samples in this research. The sample for this research are companies that meet the criteria, namely 8 manufacturing companies in the food and beverage sector. The data analysis technique in this research uses SPSS. The results of this research show that Green Accounting has a positive and significant effect on profitability, and environmental performance has a positive and significant effect on profitability. Meanwhile, simultaneously it shows that Green Accounting and environmental performance have a significant positive effect on profitability.
THE IMPACT OF PROFESSIONALISM AND COMPETENCE ON AUDITOR PERFORMANCE WITH WORK MOTIVATION AS MODERATION VARIABLES IN PUBLIC ACCOUNTING FIRM MEDAN CITY Shabrina Tri Asti Nasution; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.972

Abstract

The accountability of these financial statements will make stakeholders believe in the company's management to provide the best for the company. Financial statement accountability will all stakeholders work together and work hard to develop the company to be bigger, therefore good auditor performance is strongly demanded so that all parties interested in financial reports do not make wrong decisions and policies for their companies. The purpose of this study is to see the impact of professionalism and competence on auditor performance which is moderated by the work motivation. Data collection is done by survey method with questionnaires. The population of this study is the Auditor in Public Accounting Firm Medan City. Primary data is obtained through the spreading of questionnaires. Hypothesis testing in this study used Moderating Regression Analysis. The results of this study indicate that professionalism and competence have a positive and significant effect on auditor performance, and work motivation is a moderating variable that can strengthen the effect of professionalism on auditor performance, but work motivation is not a variable that can moderate the effect of competence on auditor performance.
THE EFFECT OF CURRENT RATIO AND DEBT TO ASSET RATIO ON STOCK RETURN WITH EARNINGS PER SHARE AS A MODERATING VARIABLE Thezar Fiqih Hidayat Hasibuan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2449

Abstract

This study aims to test the effect of Current Ratio (CR), and Debt to Asset Ratio (DAR) on Stock Returns using Earning Per Share as a moderating variable. The objects of this study were 21 mining companies listed on the Indonesia Stock Exchange from 2018-2021. The sample was selected using the purposive sampling method, namely 121 companies. The analysis method used in this study is multiple linear regression analysis with moderating variables. The results of this study indicate that variables X1 and X2 are able to influence Stock Returns, and the Moderation variable is able to strengthen the influence of the independent variable on the dependent variable.
TECHNOLOGY 4.0 ERA INVESTMENT DECISIONS FOR MILENIALS AND GENERATION Z Thezar Fiqih Hidayat Hasibuan; Vanisa Meifari; Iskandar Muda; Sambas Ade Kesuma
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 4 (2023): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i4.976

Abstract

Almost nearly 60% of all investors in Indonesia's capital market are members of Generation Z, or millennials, who are under 30 years old. The development of Era 4.0 technology has made it easier to obtain information and current trends. As a consequence, the aim of this study is to examine in detail how to make investment decisions in the technology era of 4.0. According to the study, the research method used is qualitative research with the Grounded Theory Approach, which utilizes a number of methodical phases to develop theory, including Approach Stages, Theoretical Sampling, Constant Comparative Data Analysis Approach, A Core Category, Theory Generation, and Memo. According to the findings of a review of 21 literatures, there are three key steps that should be taken to increase financial behavior: (1) increasing financial literacy, which involves learning financial terms and ideally integrating them into institutions or promoting them through training; (2) understanding and knowing the company's portfolio; and (3) increasing financial behavior, which involves increasing experience in investing so that it is more instinctive.
SOCIALIZATION TO BECOME ENTREPRENEURS WITH DIGITALIZATION IN THE TEENAGERS OF AL-QAHHAR MOSQUE Thezar Fiqih Hidayat Hasibuan; Sucitra Dewi; Ahmad Azmi
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 2 (2023): July-October 2023
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i2.1471

Abstract

In line with the times, technological advancements are happening more quickly in the digital age. Technology-related tools are not hard to come by. Sophisticated technology is used in almost all education, social, cultural, sports, economic, and political activities to help carry out each activity and solve a problem. The development of communication technology has affected the opinions of many individuals on a wide range of topics, including parenting. In the past, parents used to permit their kids to play classic games with other kids outside the house. But these days, parents are more likely to use digital devices as a gaming medium for their kids. Thereafter, a lot of parents are vying with one another to grant their kids access to and integrate digital technology into their lives..
Co-Authors Adjhie Mawisguna ahmad azmi Alfriado Leonard Noprian Dolok Saribu Alpin Wijaya Ananda, Fajar Rezeki Ananda, Rana Fatinah Anju Dayantisyah Br. Sembiring, Dwi Savetri Dendry Perdana Putra Derry Alamsyah Lubis Desy Astrid Anindya Devi Ayu Putri Sirait Dwi Savetri Br. Sembiring Elfandyka Pratama Lase Elisabeth Elfrida Gultom Elva Angelia Astakho Enjelina Situmeang Fauziah Rahman Fauziah Rahman Gretia Lamtiur Oktavia Lumban Gaol Hasbiana Dalimunthe Indah Cahya Sagala Irananda Sihombing Iskandar Muda Isrul Pati Sianturi kaban, alvionita Kaur, Soniya Leonardo Lubis, Fajar Rezeki Ananda Malvin Teddy Michelle Paulina Munthe Millenio Gunawan Silitonga Minda Muliana Br Sebayang Minda Muliana Sebayang Minda Muliana Sebayang Muhammad Habibie Nia Apriyani Pinem Nuzullina, Sari Pratama, Oscar Jovi Pratama, Ramadhan Indi Qian, Violyn Rahmadhani, Sari Nuzullina Rana Fathinah Anada Rana Fathinah Ananda Riza Fanny Meutia Ruliani, Asyiah Nabila Sabrina Tri Asti Nasution Sambas Ade Kesuma Santa Ulina Saragih Sartika Siagian, Dewi Sembiring, Anggata Pradija Septianar Sitorus Sherly Sherly sherly sherly Siregar, Retnawaty Situmorang, Astuti Steven Steven Sucitra Dewi Torang Simatupang Vanisa Meifari Violyn Qian Vira Fidellia Wardhani Indah Sari Warsani Purnama Sari Widia Verawati Widya Angraini