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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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ACCOUNTING DIGITAL TRANSFORMATION ASSESSED THROUGH AUDITOR WORKLOAD AND EVIDENCE VERIFICATION Shabrina Tri Asti Nasution; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri; Desy Astrid Anindya
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.141

Abstract

This research examines the usefulness of digital transformation in the implementation of finance in companies. Digital transformation in this case is analyzed by examining the positive influence on auditor workload and evidence verification. The data analysis method used in this research is full model Structural Equation Modeling (SEM) analysis using the Partial Least Square (PLS) approach or better known as SEM-PLS, with a statistical application known as SmartPLS, the SmartPLS version used is version. 3.2.9., the research sample was 30 auditors at a public accounting firm, The data collection used was a questionnaire instrument which was developed by the needs of researchers by examining in more detail about digital transformation after a comprehensive literature review which serves to identify and operationalize the main theoretical constructs. The research results show that digital transformation is influenced by evidence verification, but workload has no effect on digital transformation. In this way, digital transformation can verify data precisely, in real-time, portfolios and submitted documents can be checked more thoroughly.
MEASURING THE FUNDAMENTAL ATTRACTIVENESS OF PALM OIL BUSINESS AMIDST THE LEGITIMACY CRISIS: THE MODERATING ROLE OF OIL EXTRACTION RATE ON THE INFLUENCE OF INTEREST COVERAGE RATIO AND EBITDA MARGIN ON STOCK PRICES Thezar Fiqih Hidayat Hasibuan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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

Abstract

Industry coconut Central Indonesian palm oil at a crossroads paradoxical : in one side face crisis legitimacy scale national follow 4.09 million in order hectares garden palm oil illegal in area forest by Unit Task Forest Area Regulation , while on the other hand recording foreign exchange export highest throughout history amounting to US$ 35.87 billion by 2025. Research This aim test Is the capital market stable? appreciate the fundamentals of resilience financial issuer plantation palm oil in the middle pressure legitimacy said , with positioning the interest coverage ratio (ICR) and EBITDA margin as predictor price share as well as oil extraction rate (OER) as variables moderation . Balanced panel data collected from ten issuer plantation palm oil on the Indonesia Stock Exchange during period 2023 to first quarter 2026 (40 observations ) and analyzed using moderated regression analysis based on panel data regression with error standard clustered . Estimation results show that ICR and EBITDA margin have an effect positive significant to price OER shares are proven strengthen the influence of EBITDA margin on price shares (β = 88.535; p = 0.011) and behave as moderator pure , but No moderate ICR influence . Simple slopes analysis confirms that sensitivity price share to profitability increase in a way monoton along increase yield . Findings This indicates that investors do differentiation fundamentally based instead of punish industry in a way collectively , so that Power lure business palm oil for perpetrator business rooted in profitability whose credibility amplified by excellence operational agronomist .
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