Article Per Year (5 Year)
p-Index From 2019 - 2024
5.253
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Buletin Studi Ekonomi Teika Jurnal Ekonomi Modernisasi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MBR (Management and Business Review) Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JAE (Jurnal Akuntansi dan Ekonomi) Ekonis: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi JEMMA | Journal of Economic, Management and Accounting JURNAL MANAJEMEN Gema Wiralodra Ekombis: Jurnal Fakultas Ekonomi Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Manajemen Ubhara Jurnal Akuntansi dan Bisnis Krisnadwipayana JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Innovative: Journal Of Social Science Research Jurnal Ekonomis Ekalaya : Jurnal Ekonomi Akuntansi PEDAMAS (Pengabdian Kepada Masyarakat)
Valentine Siagian
Universitas Advent Indonesia
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Apakah Efektivitas Komite Audit dan Kualitas Audit mempengaruhi Manajemen Laba Roberto Manurung; Valentine Siagian
JURNAL MANEKSI Vol 10, No 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.489 KB) | DOI: 10.31959/jm.v10i2.870

Abstract

This study was conducted to determine whether the effectiveness of the audit committee and audit quality affect the earnings management of the pharmaceutical sub-sector listed on the IDX. In this research, the data used are the financial statements of 8 pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2019. The results of this study indicate that audit committee members do not affect earnings management. Total meetings have an influence on earnings management. Audit quality has an influence on earnings management. The results of all these studies have an influence between the effectiveness of the audit committee with the proportion of the number of committee members and the number of meetings and audit quality on earnings management.
Customer Expectation and Customer Satisfaction: Reviewing Service Quality of UBER Valentine Siagian
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 6, No 2 (2020): JURNAL KONSEP BISNIS DAN MANAJEMEN MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (922.147 KB) | DOI: 10.31289/jkbm.v6i2.3715

Abstract

This paper study the gap between the expected service and the reality of customer satisfaction from Uber’s customer perception. Service companies tend to be careful and pay more attention to the customers’ satisfaction and aim to have a good relationship to ensure their loyalty. Service quality dimension was used and applied to find the gap between customer expectation and customer satisfaction. The hypothesis was tested empirically to find how service quality (measured by five dimensions: tangibility, reliability, responsiveness, assurance and empathy) affects customer satisfaction on using Uber service. The result of F-test shows that service quality affect customer satisfaction positively. T-test shows that there is improvement needed on two dimension out of five. Star rating from Uber shows that customer satisfaction point is 4.6 out of 5, this paper shows that customer satisfaction result is 4.3 out of 5 from service quality dimension. Statistically this is a significant gap that needs to be filled to reach a closer gap to the expected service. Language barrier could be one of the reason to the gap that customer feels towards Uber driver. Including Taiwanese students as respondents could be done for further research
Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen LabaPada Perusahaan IDX BUMN20 yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019 Akhsa Gabriella; Valentine Siagian
JEMMA (Journal of Economic, Management and Accounting) Vol 4, No 1 (2021): Maret 2021
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v4i1.647

Abstract

AbstrakTujuan dari penelitian ini adalah untuk mengetahui apakah perencanaan pajak dan beban pajak tangguhan mempengaruhi manajemen laba. Populasi yang digunakan dalam penelitian ini adalah perusahaan dalam indeks IDX BUMN20 yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2019. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dimana jumlah observasi yang diperoleh dalam penelitian ini adalah 80. Berdasarkan analisis data yang telah dilakukan, uji-t menunjukkan bahwa kedua variabel yang diteliti, perencanaan pajak maupun beban pajak tangguhanberpengaruh negatif namun tidak signifikan terhadap manajemen laba pada perusahaan BUMN yang terdapat di IDX BUMN20periode 2016-2019, ini ditunjukan dengan nilai signifikansi 0,870 dan 0,402. Secara empiris hasil ini menunjukkan bahwa semakin kecil perencanaan pajak dan beban pajak tangguhan, maka manajemen laba akan semakin besar, namun tidak menunjukkan signifikansi pada perusahaan IDX BUMN20 di periode 2016-2019. Uji-F yang telah dilakukan juga mendukung hasil ini dengan nilai uji F 0,697.Kata kunci: Beban Pajak Tangguhan, Manajemen Laba, Perencanaan PajakAbstractThe purpose of this study was to determine whether tax planning and deferred tax expense affect earnings management. The population used in this study were companies in the IDX BUMN20 index listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling technique used was purposive sampling technique where the number of observations obtained in this study was 80. Based on the data analysis that has been done, the t-test shows that the two variables studied, tax planning and deferred tax burden have a negative but insignificant effect on earnings management in BUMN companies listed on IDX BUMN20 for the 2016-2019 period, and this is indicated by a significance value of 0.870 and 0.402. Empirically these results indicate that the smaller the tax planning and deferred tax burden, the greater the earnings management, but it does not show any significance for the IDX BUMN20 for the 2016-2019 period. The F-test that has been carried out also supports this result with an F test value of 0.697.Keywords: Deferred Tax Expenses, Profit Management, Tax Planning..
ANALISIS PENGARUH KONSENTRASI AUDITOR, INDEPENDENSI DEWAN KOMISARIS DAN UKURAN KOMITE AUDIT TERHADAP PENETAPAN FEE AUDIT EXTERNAL (STUDI EMPIRIS PADA PERUSAHAAN IDX BUMN20 PERIODE 2015-2019) Yonatan Alfino; Valentine Siagian
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 2 (2020): Vol. 9 No. 2 2020
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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

Abstract

ABSTRACT This research aims to analyze the effect of auditor concentration, board independence, and audit committee size on the determination of audit fees. Samples were obtained in this research was the IDX BUMN20 (top twenty constituents) contained in the IDX BUMN20 Index Fact Sheet as of December 2019 during the 2015-2019 period. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and coefficient of determination test. Test results of the independent variable, level of auditor concentration, have a significant positive effect on the determination of audit fees, the independence of the Board of Commissioners has a negative but insignificant effect on the dependent variable on audit fees, and the size of the Audit Committee has a positive but insignificant effect on the dependent variable on audit costs. The result of the determination coefficient is 64.2%, which means that the independent variable affects the dependent variable by 64.2%. Keywords: Auditor Concentration, Board of Commissioners Independence, Audit Committee Size, Audit Fee
PENGARUH LEVERAGE TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN IDX30 TAHUN 2015-2018 Joice Idarumata Aritonang; Valentine Siagian
Buletin Studi Ekonomi VOL.26.NO.2.AGUSTUS 2021
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2021.v26.i02.p09

Abstract

This study is conducted with the aim of knowing the effect of leverage on audit report lag with profitability as a mediating variable. The population taken is IDX30 companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period using the purposive sampling method. The number of samples used is 68 samples from 17 listed companies. The analytical method used in this research is descriptive statistical analysis, classical assumption test, and path analysis. The results obtained based on the tests that have been carried out are that leverage has a significant negative effect on audit report lag, which means that the higher the leverage, the lower the audit report lag. While profitability has no effect on audit report lag and leverage also has no effect on profitability. However, it was found that leverage had no significant effect on audit report lag through profitability mediation.
Perancangan dan Implementasi Aplikasi Keuangan Gereja Jemaat UNAI Berbasis Web Menggunakan Yii Framework Andrew Fernando Pakpahan; Valentine Siagian; James Sylvanus Ulyreke
TeIKa Vol 9 No 1 (2019): TeIKa: April 2019
Publisher : Fakultas Teknologi Informasi - Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36342/teika.v9i01.791

Abstract

UNAI church has many members and large amount of financial activities. Before this research is done the financial transactions were recorded with different applications between income and expense. Thus requiring a long process to crate the final financial statement. In this research, a financial application that combines the income and expense recording in an easy-to-use application is designed and implemented. This application is designed with prototyping method, where an application prototype can be implemented and revised as user’s demands . This financial application provides membership recording, departement management, budget year management, budgeting, income recording, expense recording, cash advance management and provides several reporting such as: membership report, departement report, daily income report, monthly income report, expense report, budget report and income and expense combined report. Keywords: Financial application, Church Financial Application, Web Application, Yii Framework
PENGARUH BRAND AMBASSADOR, KEPERCAYAAN, DAN PRICE DISCOUNT TERHADAP MINAT BELI DI APLIKASI TOKOPEDIA Chando Steven Johannes; Valentine Siagian
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 6, No 2 (2021): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v6i2.690

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh brand ambassador, kepercayaan, dan price discount terhadap minat beli pada aplikasi Tokopedia. Jenis penelitian ini adalah kualitatif dengan menggunakan teknik purposive sampling, didapati sebanyak 116 sampel dari mahasiswa Fakultas Ekonomi Universitas Advent Indonesia, dengan karakteristik utama mengenal brand ambassador dari Tokopedia yaitu BTS (Bangtan Sonyeondan). Penelitian ini menggunakan aplikasi SPSS versi 25 untuk mengolah data. Dari hasil penelitian yang telah dilakukan, nilai uji t variabel brand ambassador sebesar 2,368 dengan nilai signifikan 0,020. Nilai ini menunjukan bahwa variabel brand ambassador berpengaruh secara parsial terhadap variabel minat beli. Nilai uji t untuk variabel kepercayaan sebesar 6,905 dengan nilai signifikan 0,000. Hasil ini menunjukan bahwa variabel kepercayaan berpengaruh secara parsial terhadap variabel minat beli. Untuk variabel price discount, nilai uji t sebesar 5,815 dengan nilai signifikan 0,000. Hasil ini menunjukan variabel price discount berpengaruh secara parsial terhadap variabel minat beli. Nilai F hitung adalah 85,317 dengan nilai signifikan 0,000, ini menunjukan bahwa brand ambassador, kepercayaan, dan price discount berpengaruh secara simultan terhadap minat beli di aplikasi Tokopedia.
PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA GURU DI SEKOLAH ADENT AIR BERSIH MEDAN SAAT PANDEMI COVID-19 Gabriella Ginting; Valentine Siagian
Jurnal Ilmiah Manajemen Ubhara Vol 3, No 2 (2021): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v3i2.965

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh motivasi dan lingkungan kerja terhadap kepuasan kerja selama masa pandemi Covid-19. Kami menggunakan data primer dengan mengumpulkan data melalui kuesioner yang disebarkan kepada guru-guru di Sekolah Advent Air Bersih Medan. Kami menggunakan metode kualitatif dan data yang terkumpul diolah dengan SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial, motivasi berpengaruh positif dan signifikan terhadap kepuasan kerja dan lingkungan kerja berpengaruh positif namun tidak signifikan terhadap kepuasan kerja . Secara simultan motivasi dan lingkungan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja. Secara empiris hal ini menunjukkan bahwa sebagai guru lingkungan kerja merupakan tempat yang nyaman untuk berbagi ilmu secara langsung kepada siswa, sementara situasi pandemi COVID-19 telah mengambil hak istimewa yang tidak dapat digantikan oleh kelas online namun para guru berusaha semaksimal mungkin untuk mengatasinya. situasi. Kata Kunci : Motivasi, Lingkungan Kerja , Kepuasan Kerja
Apakah karakteristik komite audit dan independensi dewan komisaris mempengaruhi financial distress? Valentine Siagian; Boy Daniel Siagian
MBR (Management and Business Review) Vol 5 No 1 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v5i1.5597

Abstract

This study examines the effect of audit committee characteristics and independence board of the commissioner on financial distress on companies listed in IDX30. With purposive sampling, there are 70 firm-year observations included as the sample in this study. Then we use logistic regression to run the data. The result of this study shows that audit committee characteristics which measured by the total number of the audit committees, meeting frequency of the audit committee and the accounting background of the audit committee, only the total number of audit committees affect financial distress on companies listed in IDX30, while the other characteristics don't affect financial distress. Empirically, this result shows that the higher the number of audit committees, the more likely the company could avoid financial distress.
Pengaruh Deferred Tax, Capital Intensity dan Return On Asset terhadap Agresivitas Pajak Angeline Margaretha; Mila Susanti; Valentine Siagian
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3537

Abstract

This research was conducted to identify the effect of Deferred Tax, Capital Intensity, and Return On Assets on Tax Aggressiveness in the coal mining sub-sector industry. This research uses a quantitative descriptive method. This paper uses secondary data from information that was obtained from the coal mining sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The data collection method used purposive sampling. In this paper, there are several analysis used to process the data, which are, descriptive statistic analysis, correlation coefficient analysis, determination coefficient analysis, multiple linear regression analysis, significance test, and classical assumption test assisted by using Statistical Product and Service Solutions (SPSS) 23. The results of this research prove simultaneously. Deferred Tax Asset, Capital Intensity, and Return On Asset have a significant effect on tax aggressiveness, with the resulting significance value (0.006 <0.05). However, partially deferred tax assets do not have a significant effect on tax aggressiveness (0.365> 0.05), on the other hand, Capital Intensity is significant (0.001 <0.05), and Return On Asset has a negative significance(0.002 <0.05) effect to tax aggressiveness. Keywords : Deferred Tax Expense, Capital Intensity, Return On Asset, and Tax Aggressiveness
Co-Authors Abigail Dwi Pangestu Setiadi Akhsa Gabriella Andrew Fernando Pakpahan Angeline Margaretha Boy Daniel Siagian Catherina Stevani Chando Steven Johannes Chelsea Alicia Darren Albertyan Hubert Sinaga Devi Leony Caroline Sitohang Elizabeth Sihombing Endru Douglas Simalango Eugine Erika Natasya Eunike Riahna Silitonga Feri Zio Bernando Sianturi Gabriella Ginting Heddry Purba Ivada Zanetha Darmaputri James Sylvanus Uly Reke Joice Idarumata Aritonang Kairin Carol Mangowal Lenita Waty Mayang Sari Saragi Mila Susanti Reswan Christian Simbolon Richard Friendly Simbolon Roberto Manurung Rona Chyta Silalahi Ryan Rich Tampubolon Sagala, Samuel Armando Samuel Gevanry Sagala Sanrival M Tarigan Sarah Meilin Ginting Sindy Natasya Tarigan Timothy Alfris Taebenu Yonatan Alfino