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All Journal Jurnal Analisa Akuntansi dan Perpajakan Journal of Business and Applied Management Jurnal Akuntansi Bisnis Jurnal Pengabdian dan Kewirausahaan JURNAL LENTERA AKUNTANSI
Nainggolan, Piter
Universitas Bunda Mulia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN SAAT MASA NEW NORMAL PANDEMI COVID-19 PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFAR DI BURSA EFEK INDONESIA Nainggolan, Piter; Pangestu, Juan Carlos
Jurnal Analisa Akuntansi dan Perpajakan Vol 5 No 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.626 KB) | DOI: 10.25139/jaap.v5i2.4215

Abstract

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi kinerja karyawan pada saat masa new normal pandemi covid-19 khususnya untuk perusahaan Badan Usaha Milik Negara. Studi ini untuk mengetahui: (i) pengaruh disiplin kerja terhadap kinerja karyawan perusahaan (employee performance); (ii) pengaruh motivasi kerja karyawan terhadap kinerja karyawan perusahaan (employee performance); (iii) insentif karyawan memperkuat atau memperlemah pengaruh antara disiplin kerja terjadap kinerja karyawan perusahaan (employee performance); dan (iv) insentif karyawan memperkuat atau memperlemah pengaruh antara motivasi kerja terhadap kinerja karyawan perusahaan (employee performance). Penelitian ini unik karena studi kami ini menganalisis mengenai disiplin kerja dan motivasi kerja karyawan-karyawan perusahaan pada masa new normal pandemic covid-19 saat ini. Data dikumpulkan dengan menggunakan teknik kuantitatif dari sumber dari data primer yang dikumpulkan dari kuesioner yang disebarkan kepada beberapa perusahaan yang masuk kategori Badan Usaha Milik negara (BUMN) yang ada di DKI Jakarta dan merupakan perusahaan yang sudah go publik pada Indonesia Stock Exchange. Penelitian ini menyebarkan 150 kuesioner penelitian yang harus diisi oleh para responden yang merupakan karyawan yang bekerja di BUMN di Jakarta. Berdasarkan hasil pengujian yang menggunakan regresi liner berganda, dapat disimpulkan bahwa: (1) disiplin kerja berpengaruh signifikan terhadap employee performance; (2) motivasi kerja karyawan berpengaruh signifikan terhadap employee performance; (3) insentif karyawan berperan sebagai pemoderasi untuk memperkuat pengaruh antara disiplin kerja terjadap employee performance. dan (4) insentif karyawan tidak berperan sebagai pemoderasi untuk pengaruh motivasi kerja terjadap employee performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN SAAT MASA NEW NORMAL PANDEMI COVID-19 PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFAR DI BURSA EFEK INDONESIA Nainggolan, Piter; Pangestu, Juan Carlos
Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.626 KB) | DOI: 10.25139/jaap.v5i2.4215

Abstract

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi kinerja karyawan pada saat masa new normal pandemi covid-19 khususnya untuk perusahaan Badan Usaha Milik Negara. Studi ini untuk mengetahui: (i) pengaruh disiplin kerja terhadap kinerja karyawan perusahaan (employee performance); (ii) pengaruh motivasi kerja karyawan terhadap kinerja karyawan perusahaan (employee performance); (iii) insentif karyawan memperkuat atau memperlemah pengaruh antara disiplin kerja terjadap kinerja karyawan perusahaan (employee performance); dan (iv) insentif karyawan memperkuat atau memperlemah pengaruh antara motivasi kerja terhadap kinerja karyawan perusahaan (employee performance). Penelitian ini unik karena studi kami ini menganalisis mengenai disiplin kerja dan motivasi kerja karyawan-karyawan perusahaan pada masa new normal pandemic covid-19 saat ini. Data dikumpulkan dengan menggunakan teknik kuantitatif dari sumber dari data primer yang dikumpulkan dari kuesioner yang disebarkan kepada beberapa perusahaan yang masuk kategori Badan Usaha Milik negara (BUMN) yang ada di DKI Jakarta dan merupakan perusahaan yang sudah go publik pada Indonesia Stock Exchange. Penelitian ini menyebarkan 150 kuesioner penelitian yang harus diisi oleh para responden yang merupakan karyawan yang bekerja di BUMN di Jakarta. Berdasarkan hasil pengujian yang menggunakan regresi liner berganda, dapat disimpulkan bahwa: (1) disiplin kerja berpengaruh signifikan terhadap employee performance; (2) motivasi kerja karyawan berpengaruh signifikan terhadap employee performance; (3) insentif karyawan berperan sebagai pemoderasi untuk memperkuat pengaruh antara disiplin kerja terjadap employee performance. dan (4) insentif karyawan tidak berperan sebagai pemoderasi untuk pengaruh motivasi kerja terjadap employee performance.
KEANEKA RAGAMAN DEWAN KOMISARIS DAN KOMITE AUDIT "PERSPEKTIF TATA KELOLA" DIHADAPKAN DENGAN KINERJA KEUANGAN Piter Nainggolan
JURNAL LENTERA AKUNTANSI Vol 5, No 1 (2020): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.462 KB) | DOI: 10.34127/jrakt.v5i1.363

Abstract

The purpose of this study is to gain a better understanding of how an integrated and expanded corporate governance model explains the relationship between the structure of corporate governance and the financial performance of companies in companies listed on the Indonesia Stock Exchange. This study also examines the influence of the background of the board of commissioners, citizenship of the board of commissioners, independent board of commissioners, and audit committee on corporate financial performance. This study is unique in that we analyze the diversity of the board of commissioners' committees to gain broader insights on how to share the diversity of board functions and shareholder value on the Indonesia Stock Exchange. The sample studied was based on companies listed on the Indonesia Stock Exchange in 2015-2017. Data is collected using quantitative techniques from secondary sources from the company's annual report to be studied. Based on test results using panel data regression, it can be concluded that: (1) The background of the board of commissioners has a significant influence on the company's financial performance; (2) The citizenship of the company's Board of Commissioners does not have a significant influence on the company's financial performance. (3) Independent Board of Commissioners does not have a significant influence on the Company's Financial Performance; and (4) The Audit Committee has a significant influence on the Company's Financial Performance.Keywords: Background of the board of commissioners, citizenship of the boardof commissioners, independent board of commissioners, audit committee
PENGARUH SIKLUS OPERASIONAL, RESIKO HUTANG DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA Piter Nainggolan
JURNAL LENTERA AKUNTANSI Vol 6, No 1 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.896 KB) | DOI: 10.34127/jrakt.v6i1.433

Abstract

The purpose of this study was to examine the effect of operating cash flow, debt levels, and firm size on earnings persistence. Earnings persistence reflects the quality of a company's earnings, which indicates that the company can maintain profit in its activities. This study used secondary data and the research sample is determined by purposive sampling method. The sample which used in this study were 8 retail goods companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016 until 2019. The analysis in this study used the SPSS 25 program where the statistical model used was multiple regression analysis.Based on the research results, the conclusion obtained is that the level of company’s debt and company’s size partially has no effect on earnings persistence. Operating cashflow partially affects earnings persistence.Keywords: Background of the board of commissioners, citizenship of the board of commissioners, independent board of commissioners, audit committee
ANALISIS PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, KUALITAS AUDIT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR Piter Nainggolan
JURNAL LENTERA AKUNTANSI Vol 2, No 2 (2016): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1036.158 KB) | DOI: 10.34127/jrakt.v2i2.207

Abstract

ABSTRAK Penelitian  ini  bertujuan  untuk  menguji  apakah  audit  tenure,  ukuran  perusahaan, opini  audit   tahun   sebelumnya,   kualitas   audit  dapat mempengaruhi  penerimaan opini audit going  concern. Penelitian ini di lakukan karena adanya fenomena yang terjadi pada kasus  Enron  yang menerima opini audit tanpa pengecualian,  sebelum terjadinya  kebangkrutan.  Fenomena  ini menarik  untuk  diuji apakah audit  tenure, ukuran  perusahaan,  opini  audit  tahun  sebelumnya, kualitas  audit  dapat mempengaruhi pemberian opini auditor tentang keberlanjutannya. Populasi   yang   digunakan  yaitu  seluruh   perusahaan   manufaktur   yang   terdaftar pada   Bursa Efek  Indonesia   (BEI)   sebanyak   142   perusahaan   selama   masa penelitian 2013-2015, dan diperoleh sampel sebanyak 83 perusahaan. Teknik pengambilan  sampel  adalah  purposive sampling.   Dalam  proses  analisis  data, penelitian   ini  menggunakan program  SPSS   22.   Menggunakan  uji  Keseluruhan Model (Overall Fit Model), Pengujian Koefisien Determinasi ( Cox dan Snell’s R Square (R2), Negelkerke’s R Square), Pengujian Kelayakan Model Regresi (Goodness of Fit Test), Pengujian Simultan (Omnibus Test of Model Coeficient), serta uji hipotesis  regresi logistik,  dan koefisien  regresi. Hasil penelitian ini menunjukkan bahwa variabel variabel audit tenure tidak berpengaruh  terhadap   penerimaan  opini  audit   going concern  dengan  nilai  sig 0,552,  Variabel ukuran  perusahaan  tidak berpengaruh  terhadap  penerimaan  opini audit   going   concern   dengan nilai   sig   0,402,   Variabel   opini   audit   tahun sebelumnya berpengaruh  terhadap  penerimaan  opini audit  going  concern  dengan nilai  sig  0,000,  Variabel  kualitas  audit  tidak  berpengaruh  terhadap penerimaan opini audit going concern dengan nilai sig 0,997. Kesimpulan yang  dapat  diambil dari penelitian ini adalah bahwa opini audit tahun sebelumnya   memiliki   pengaruh   baik   secara   parsial   maupun  secara   simultan terhadap  penerimaan  opini  audit  going  concern. Penelitian ini diharapkan dapat diperluas dalam hal lamanya penelitian maupun penambahan variabel lain juga diperlukan  agar  semakin  jelas  faktor  apa  saja  yang  mempengaruhi auditor  untuk memberikan  opini audit. Kata Kunci: Audit   Tenure,   Ukuran  Perusahaan,   Opini  Audit  Tahun  Sebelumnya,   Kualitas Audit, dan Opini Audit Going Concern
Pengaruh Independent Board of Commissioners, Institutional Ownership, and Audit Committee terhadap Firm Value Yohanes Mardinata Rusli; Piter Nainggolan; Juan Carlos Pangestu
Journal of Business & Applied Management Vol 13, No 1 (2020): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v13i1.2136

Abstract

High company value is the expectation of company owners, because with high value shows the prosperity of shareholders is also high so that shareholders will invest their capital in the company. This can be done by implementing governance that is expected to increase the value of the company through increasing shareholders. This article examines the influence of Independent board of commissioners, Institutional Ownership, and Audit Committees on Firm Value. This research was conducted by collecting corporate data obtained from the financial statements of manufacturing industry companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2018 with a sample of 25 companies with observations for 3 (three) years using a purposive sampling method that aims to get a representative sample in accordance with the criteria determined by researchers. The total data processed is 75 units of analysis data. The type of data used is secondary data in the form of company annual reports. The testing tool used is Eviews 9 which consists of Descriptive Statistics Test, Classic Assumption Test, Model Selection Test, and Hypothesis Test. The results showed that the results of selecting the right model for this study were the Random Effect Model (REM). The results of this study indicate that, Independent board of commissioners and Institutional Ownership have no effect on Firm Value. While the results of other studies indicate that the Audit Committee influences Firm Value. Based on the results of this study, companies are expected to pay more attention to the existence of independent commissioners, audit committees and institutional ownership to strengthen good governance and consider investing in one company. Keywords: Independent board of commissioners, Intitutional Ownership, Audit Committee, Firm Value ABSTRAK Nilai perusahaan yang tinggi menjadi harapan para pemilik perusahaan, sebab dengan nilai yang tinggi menunjukan kemakmuran pemegang saham juga tinggi sehingga pemegang saham akan menginvestasikan modalnya kepada perusahaan tersebut. Artikel ini meneliti mengenai pengaruh dari Independent board of commissioners, Intitutional Ownership, dan Audit Committee terhadap Firm Value. Penelitian ini dilakukan dengan mengumpulkan data data perusahaan yang diperoleh dari laporan keuangan perusahaan industri manufaktur pada sektor barang konsumsi yang tercatat dalam Bursa Efek Indonesia (BEI) pada periode tahun 2016 sampai tahun 2018 dengan jumlah sampel perusahaan sebesar 25 perusahaan dengan menggunakan metode purposive sampling yang bertujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan peneliti. Jenis data yang digunakan yaitu data sekunder berupa laporan tahunan perusahaan. Alat pengujian yang digunakan yaitu Eviews 9 yang terdiri dari pengujian Uji Statistik Deskriptif, Uji Asumsi Klasik, Uji Pemilihan Model, dan Uji Hipotesis. Hasil penelitian menunjukan bahwa hasil dari pemilihan model yang tepat untuk penelitian ini adalah Random Effect Model (REM). Hasil penelitian ini menunjukan bahwa, Independent board of commissioners dan Intitutional Ownership tidak berpengaruh terhadap Firm Value. Sedangakan hasil penelitian lainnya menunjukan bahwa Audit Committee berpengaruh terhadap Firm Value. Berdasarkan hasil penelitian ini, perusahaan diharapkan lebih memperhatikan keberadaan komisaris independent, komite audit dan kepemilikan institusional untuk memperkuat tata kelola yang baik dan mempertimbangkan dalam melakukan investasi di satu perusahaan.
PENTINGNYA PENGETAHUAN PAJAK DAN SOSIALISASI PAJAK KEPADA CALON WAJIB PAJAK MASA DEPAN Yohanes Mardinata Rusli; Piter Nainggolan
Jurnal Pengabdian dan Kewirausahaan Vol 5, No 2 (2021): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v5i2.2989

Abstract

Taxation is the most important state revenue. This can be seen in the posture of the 2020 and 2021 RAPBN (Drafted State Revenue and Expenditure Budget), where in the 2020 State Budget the state revenue is 2,233.2 trillion and 1,865.7, which is equivalent to 83.53%, which is the target of domestic revenue which is comes from taxation sector revenues. Only 16.47% of the targeted state revenue comes from non-tax revenues. Therefore, the importance of taxation is introduced and socialized early on by the taxation authority in Indonesia, namely The Directorate General of Taxes, Finance Ministry of the Republic Of Indonesia (DGT, Ministry Of  Finance, RI). This is mandatory because there are still many general public as taxpayers who still do not have awareness of the importance of this taxation. From the data in the 2019 Annual Report of the DGT of the Ministry Of Finance of the Republic of Indonesia, It can be seen that the ratio of  of taxpayer compliance in Indonesia to compliance in the submission of tax returns (SPT ) Annual Tax in 2019 for Individual Taxpayers (WPOP) the compliance ratio of both employees and non-employees is 73.23% and 75.93%, this figure is still far from the maximum compliance level of Individual Taxpayers to be achieved by Government. Therefore, real action is needed from the Directorate General of Taxes, Finance Ministry of The Republic Of Indonesia (DGT, Finance Ministry of The Republic Of Indonesia) to carry out tax counseling activities in collaboration with the academic community Which Is included in the strategic planning of the  DGT of Finance Ministry of The Republic Of Indonesia in 2019, namely theme Of increasing tax knowledge and  skills where the target is future taxpayers are students who are in high school (SMU). This activity has been carried out by the DGT of Finance Ministry of Republic Of Indonesia in collaboration with several educational institutions, both schools and universities, of which in 2019 there were 1,092 prospective taxpayers (Class X-XII SMA). Therefore, Bunda Mulia University as one of the higher education institutions that has a Tax Center and cooperates and is under Guidance of tthe DGT of Finance Ministry of Republic Of Indonesia, in this case the North Jakarta Regional Tax Office, participates in supporting outreach activities carried out by the  DGT of Finance Ministry of Republic Of Indonesia by conducting Community Service activities. . This PKM activity was carried out for class XI students at SMK Budi Asih and class XII students at SMK Dharmasava with online through the media google meeting (G-meet) on February 15, 2021, considering that the current COVID-19 pandemic condition in Indonesia and the world makes PKM activities impossible. done face to face. Furthermore, as many as 53 PKM participants who were individuals who attended SMK Budi Asih, participated in this PKM activity. As for after the PKM activity was held, the authors hope that all individuals who attend SMK Budi Asih can better understand the importance of tax knowledge and tax socialization to ensure that these students, who are prospective future taxpayers, can become obedient taxpayers, so that revenue from the taxation sector which is the main state revenue can be met with the target of state revenue.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Vivi Adeyani Tandean; Piter Nainggolan
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.138 KB) | DOI: 10.30813/jab.v9i2.880

Abstract

Taxation is an important issue to sustain a country’s revenue. The main obstacle in the context of state income tax in this sector is tax avoidance. Minimizing of tax burden can be influenced by executive’s character, company’s size, profitability and institutional ownership.This study aims to examine the factors that affect tax avoidance. This study uses 120 manufacturing companies. Sample methods in this study is judgment sampling. This study’s hypothesis is tested with classical assumptions and multiple regression analysis and residual regression analysis using SPSS version 20 software. Conclusions for this research is executive’s character does not have sufficient evidence to have impact on tax avoidance. Company’s size and profitability have sufficient impact on tax avoidance. Institutional ownership variable can be able to moderate various factor which have impact on tax avoidance.Keywords : tax avoidance
Co-Authors Pangestu, Juan Carlos Vivi Adeyani Tandean Yohanes Mardinata Rusli, Yohanes Mardinata