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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pendekar Nusantara Journal of Multidisciplinary Academic Business Studies
Sumarman, Benni
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Humanities Computer Science & IT Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering

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Independensi Auditor, Tekanan Anggaran Waktu Dan Kualitas Audit: Peran Moderasi Komitmen Organisasi Pada Kap Di Kepulauan Riau Mustika, Ita; Khadijah, Khadijah; Sumarman, Benni; Fauziah, Syifa; Nurbayanti, Nishfu
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2822

Abstract

This study aims to examine the effect of auditor independence and time budget pressure on audit quality with organizational commitment as a moderating variable. This research was conducted at a Public Accounting Firm in the Riau Islands. The sample in this study amounted to 120 respondents. This research is a quantitative study with data analysis techniques using SEM PLS with testing of the measurement model, validity test, reliability and then testing the structural model (inner model). The results of the study indicate that auditor independence has a significant positive effect on audit quality. The more independent the auditor in carrying out his duties, the higher the resulting audit quality. Time budget pressure has a significant negative effect on audit quality. Organizational commitment is able to moderate the effect of time budget pressure on audit quality. Auditors with a high level of organizational commitment maintain audit quality despite facing time pressure, while organizational commitment does not moderate the effect of auditor independence on audit quality. Auditor independence still has a positive impact on audit quality, regardless of the level of organizational commitment. This research has a novelty by presenting the organizational commitment variable as a moderating factor in the Indonesian context, especially at KAP in the Riau Islands which is still rarely explored in the literature. Practically, the results of this study can be valuable input for the auditor profession in improving audit quality through strengthening organizational commitment amidst the challenges of independence and time budget pressure.
SOSIALISASI PAJAK PENGHASILAN PPH UNTUK UMKM Ngaliman, Ngaliman; Titik Windayati, Diana; Sumarman, Benni; Diah Lestari, Widyanti; Kurniawati, Ely; Auzar, Silvia; Yantri, One
Jurnal Pendekar Nusantara Vol. 3 No. 2 (2026): FEBRUARI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i2.2078

Abstract

Kegiatan sosialisasi pajak penghasilan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) dilaksanakan sebagai bagian dari upaya peningkatan kesadaran dan pemahaman pelaku usaha terhadap kewajiban perpajakan. Dalam kegiatan ini, diberikan penjelasan terkait kewajiban pajak penghasilan (PPh) Final UMKM, ketentuan tarif, cara pelaporan, dan pembayaran pajak secara daring. Kegiatan ini diikuti oleh 50 pelaku UMKM dari berbagai sektor usaha di RT 002/RW 007 Teluk Mata Ikan, Kelurahan Sambau-Nongsa Kota Batam. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap aspek perpajakan, khususnya PPh Final UMKM. Sosialisasi ini diharapkan dapat mendorong kepatuhan pajak serta memperluas basis pajak nasional.
The effect of financial ratios on stock returns in companies in the banking sector listed on the Indonesian Stock Exchange for the period 2020-2024 Lubis, Hedjri Samuel Putra; Satriawan, Bambang; Sumarman, Benni
Journal of Multidisciplinary Academic Business Studies Vol. 3 No. 1 (2025): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v3i1.3733

Abstract

Purpose: This study aims to examine the effect of Quick Ratio (QR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on stock returns of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research evaluates how liquidity, leverage, and profitability indicators influence investor responses and stock performance in the banking sector. Methodology/approach: This quantitative study uses secondary data from 29 banking companies meeting purposive sampling criteria, producing 145 observations. Multiple linear regression with the Ordinary Least Squares (OLS) method was applied after conducting classical assumption tests. The dependent variable is stock return, while QR, DER, and ROE serve as independent variables. Results/findings: Findings show that the Quick Ratio has no significant partial effect on stock returns. The Debt to Equity Ratio exhibits a negative but marginally insignificant effect. Return on Equity is the only variable with a positive and significant effect on stock returns. Simultaneously, QR, DER, and ROE significantly influence stock returns, with ROE being the dominant predictor. The Adjusted R² value indicates that 18.3% of stock return variation is explained by the model. Conclusion: Profitability, reflected through ROE, is the primary determinant of banking stock returns, while liquidity and leverage show limited explanatory power. Investors prioritize profitability over liquidity and capital structure in assessing banking performance. Limitations: This study uses only three financial ratios, excludes macroeconomic and firm-specific control variables, and focuses solely on the banking sector during one period. Contribution: The research strengthens empirical evidence on profitability’s role in influencing stock returns and provides guidance for investors and banking management regarding financial indicators that shape market valuation.
Co-Authors Auzar, Silvia Ely Kurniawati Khadijah Khadijah Lubis, Hedjri Samuel Putra Mustika, Ita Ngaliman, Ngaliman Nurbayanti, Nishfu R.A. Widyanti Diah Lestari Satriawan, Bambang Syifa Fauziah Windayati, Diana Titik Yantri, One