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All Journal Jurnal Akuntansi Multiparadigma Binus Business Review Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Jurnal Mantik Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Research in Business, Economics, and Education Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) International Journal of Applied Finance and Business Studies Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Innovative: Journal Of Social Science Research Journal of Social Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Enda Noviyanti Simorangkir
Universitas Prima Indonesia
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Analisis Kedisplinan Kerja Terhadap Kinerja Karyawan Di Koperasi Serba Usaha Banteng Muda Indonesia Mandiri Ary Martias Tarigan; Enda Noviyanti Simorangkir
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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

Abstract

The study aims to determine leadership-based leadership on how employees work in taking action whether leadership can be able to provide the best service to do something beyond what is targeted to customers. In addition, the company's leadership must be able to improve work discipline in order to carry out the work properly and directed so that the leadership provides successful performance that has a positive effect on each employee so that they have their own commitment in improving employee performance discipline so that all can run well in improving the way of working. comfortably.
PENTINGKAH PERPUTARAN ASET BAGI NILAI PERUSAHAAN? Camelia Chandra; Yusuf Ronny Edward; Wilsa Road Betterment Sitepu; Enda Noviyanti Simorangkir
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.27

Abstract

Abstrak – Pentingkah Perputaran Aset bagi Nilai Perusahaan?Tujuan Utama – Penelitian ini bertujuan ntuk menguji peran perputaran aset terhadap nilai perusahaan.Metode – Penelitian ini menggunakan metode uji t. Adapun sampel penelitian adalah basic materials yang terindeks di Bursa Efek Indonesia selama tahun 2017-2020.Temuan Utama – Penelitian ini membuktikan perputaran aset penting bagi nilai perusahaan. Variabel ini mampu menjadi memediasi sejumlah variabel yang terdapat dalam laporan keuangan. Temuan ini mampu menjadi bukti bahwa perputaran aset harus menjadi fokus perusahaan agar rasio keuangan yang lain tetap terjaga.Implikasi Teori dan Kebijakan – Penelitian ini membuktikan bahwa setiap pihak wajib untuk berhati – hati dalam memperhatikan siklus keuangan perusahaan. Selain itu, perusahaan harus mempertahankan eksistensinya dalam memaksimalkan perputaran aset.Kebaruan Penelitian – Penambahan perputaran aset sebagai variabel mediasi merupakan upaya baru dalam pandangan serta penilaian terhadap nilai perusahaan. Abstract – Is Asset Turnover Important for Company Value?Main Purpose – This research examines asset turnover's role in firm value.Method – This research uses the t-test method. The research sample is basic materials indexed on the Indonesia Stock Exchange during 2017-2020.Main Findings – This study proves asset turnover is vital for firm value. This finding can be evidence that asset turnover should be the focus of the company so that other financial ratios are maintained. This variable can mediate several variables contained in the financial statements.Theory and Practical Implications – This research proves that every party must be careful in paying attention to the company's financial cycle. In addition, the company must maintain its existence by maximizing asset turnover.Novelty - The addition of asset turnover as a mediating variable is a new effort in the view and assessment of firm value.
PENGARUH INTERNAL AUDITOR, SUBSIDIARIES, UKURAN KAP DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2020 Vonny Valencia; Fransisca Angeline; Richie Rivaldi Halim; Enda Noviyanti Simorangkir
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.463 KB) | DOI: 10.31955/mea.v6i3.2396

Abstract

Tujuan dari penelitian ini yaitu guna melihat pengaruh internal auditor, subsidiaries, ukuran KAP dan ukuran perusahaan terhadap audit delay pada perusahaan manufaktur yang terdaftar di BEI periode 2018-2020 baik secara parsial dan simultan. Audit delay adalah lamanya owaktu openyelesaianoaudit oyang odiukur odari otanggal openutupan otahun obukuosampai odengan otanggal oditerbitkannya olaporan oaudit. Penundaan oaudit oinilah oyang odapat omempengaruhioketepatan data terdistribusi, osehingga oakan mempengaruhiotingkat kerentanan dalam pilihan oberdasarkan dataterdistribusi oyang dapat diakses. Populasi ooadalah perusahaan manufaktur yang terdaftar di BEI Periode 2018-2020 yaitu 194 perusahaan dan sampelnya adalah 351 unit analisis. Metodepenelitian menerapkan teknik analisis regresi linear berganda. Hasil penelitian adalah internal auditor, ukuran KAP dan ukuran perusahaan secara parsial tidak berpengaruh terhadapaudit delay pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2018-2020. Subsidiares secara parsial berpengaruh terhadap audit delay pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2018-2020. Internal auditor,subsidiaries, oukuran oKAP odan oukuran operusahaan osecara osimultan oberpengaruh o terhadap terhadap audit delay pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2018- 2020.
The Effect of Current Ratio and Debt to Equity Ratio on Stock Prices with Return on Equity as an Intervening Variable in Food and Beverage Companies Christia Christia; Eka Nurmala Sari; Enda Noviyanti Simorangkir; Galumbang Hutagalung
Journal of Social Science Vol. 2 No. 2 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.182 KB) | DOI: 10.46799/jss.v2i2.107

Abstract

This study aims to test and analyze the effect of Current Ratio and Debt to Equity Ratio on stock prices with ROE as an intervening variable . This research is a quantitative research. The population of food and beverage companies is 23 companies using purposive sampling technique, so samples that meet the criteria for analysis are 13 companies. The data were analyzed using multiple linear regression analysis, the cc›efficient of determination, the F test, and the T test. The results showed that the Current Ratio had a positive and significant effect on ROE and stock prices. DER has a positive and significant effect on ROE but has a significant negative effect on stock prices and ROE has a positive and significant effect on stock prices. CR and DER have an indirect effect on stock prices through ROE.
APAKAH TEORI KECURANGAN HEXAGON EFEKTIF MENCEGAH MANIPULASI LAPORAN KEUANGAN PERUSAHAAN BUMN? Mettania Kirana; Nagian Toni; Adam Afiezan; Enda Noviyanti Simorangkir
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.06

Abstract

Abstrak – Apakah Teori Kecurangan Hexagon Efektif Mencegah Manipulasi Laporan Keuangan Perusahaan BUMN?Tujuan Utama – Penelitian dilakukan untuk menguji faktor yang mempengaruhi kecurangan laporan keuangan berdasarkan teori kecurangan hexagon.Metode – Penelitian ini menggunakan metode partial least squares. Sampel penelitian ini adalah 17 perusahaan  BUMN yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2021.Temuan Utama – Tiga unsur teori kecurangan hexagon relevan terhadap terjadinya penyimpangan laporan keuangan. Pengujian membuktikan manipulasi laporan keuangan disebabkan adanya unsur tekanan, rasionalisasi dan arogansi. Meskipun demikian, komite audit tidak mampu memoderasi elemen kecurangan hexagon sebagai pemicu terjadinya penyimpangan laporan keuangan.Implikasi Teori dan Kebijakan – Perusahaan BUMN perlu mewaspadai tekanan eksternal manajemen, pergantian auditor eksternal dan jumlah foto CEO dalam laporan tahunan sebagai indikasi terjadinya kecurangan. Hal demikian juga harus diperhatikan investor dengan mengukur risiko salah saji laporan keuangan.Kebaruan Penelitian – Penelitian ini menambahkan variebel komite audit sebagai moderasi dengan penekanan teori kecurangan hexagon. Abstract – Is Hexagon Fraud Theory Relevant in SOE Financial Statements Fraud?Main Purpose - This study was conducted to examine the factors that influence financial statements fraud based on the hexagon fraud theory.Method – This study uses the partial least squares method. The sample is 17 state-owned companies (SOE) listed on the Indonesia Stock Exchange during 2017-2021.Main Findings - Three elements of the hexagon fraud theory are relevant to the occurrence of financial statement irregularities. Tests prove that financial statement manipulation is due to elements of pressure, rationalization and arrogance. Nonetheless, the audit committee was unable to moderate the element of hexagon fraud.Theory and Practical Implications – SOE need to be aware of external management pressure, changes in external auditors and the number of CEO photos in annual report as indications of fraud. Investors must also pay attention to this by measuring the risk of financial statement misstatement.Novelty – This research adds the audit committee variable as a moderation with an emphasis on the hexagon fraud theory.
Pengaruh Struktur Aktiva, Ukuran Perusahaan, Roa, Current Ratio Dan Total Asset Turnover Terhadap Struktur Modal Pada Perusahaan Property & Real Estate Di Bei Tahun 2019-2021 Dana Novalita Sibuea; Enda Noviyanti Simorangkir; Putri Wahyuni
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.960

Abstract

Struktur modal pada sebuah perusahaan terdiri dari ekuitas serta pendanaan utang biasanya dihitung relatif terhadap sumber pendanaan lainnya. Saat mendirikan usaha maupun melebarkan usaha, setiap perusahaan membutuhkan modal. Penelitian ini diharapkan dapat menentukan dampak dari struktur aktiva, total assets turnover ,ukuran perusahaan , current ratio & ROA pada struktur modal. Diperoleh 17 perusahaan memenuhi kualifikasi untuk diambil sampel dengan metode purposive sampling. Perlunya data kuantitatif dan sumber data sekunder menjadi bahan dari pengumpulan data. Prosedur pengumpulan informasi dilaksanakan dengan metode dokumentasi dan pemeriksaan informasi dengan analisis linear berganda dan dilaksanakan uji F dan uji t. Secara parsial menyatakan struktur modal tidak mempunyai pengaruh oleh ukuran perusahaan dan struktur aktiva .Tetapi variabel ROA, current ratio, dan TATO mempunyai dampak negatif dan signifikan . Secara simultan penelitian membuktikan bahwasanya struktur modal sangat dipengaruhi dari oleh struktur aktiva, ukuran perusahaan, ROA, current ratio, dan TATO
FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY SECTOR Enda Noviyanti Simorangkir; Frans Charles Pardede; Clara Nurcahaya Sitinjak; Geby Putri Abel Hutabarat; Zahwa Ardila; Putri Wahyuni
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

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

Abstract

The purpose of this study was to determine the factors that influence audit delay in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. The population in this study were 73 companies. The sampling method used purposive sampling method and obtained a sample of 37 companies with observational data of 111 companies. The Independent Variables used are: Company Size, Profitability, Audit Opinion, and Leverage, while the Dependent variable used is Audit Delay. The research data was obtained from the annual financial reports of manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. The analytical method used is a quantitative method by testing the classical assumptions. The results of the study show that company size and leverage have a significant effect on audit delay. While profitability and audit opinion have no significant effect on audit delay. Simultaneously Company Size, Profitability, Audit Opinion, and Leverage have a significant effect on Audit delay in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021.
THE INFLUENCE OF TAX PLANNING, PROFITABILITY, AUDIT COMMITTEE AND MANAGERIAL OWNERSHIP ON PROFIT MANAGEMENT Sarti Hutabarat; Ester Novalina Saragih; Jesika Rejeki Br Siregar; Enda Noviyanti Simorangkir; Fhikry Ahmad Halomoan Siregar
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2433

Abstract

The aim of this research is to examine the role of earnings management in the success or failure of manufacturing industry trading on the Indonesia Stock Exchange (IDX) in various industry classifications. Fifty five businesses make up the population of this study. Purposive sampling was used to collect information about 39 businesses, of which 13 were selected as samples. Earnings management is the dependent variable, while tax planning, profitability, existence of an audit committee, and managerial ownership are independent variables. The data used in this research comes from the annual financial reports of producers registered through the Indonesia Stock Exchange in several industries from 2019 to 2021. The quantitative analysis approach used here tests conventional assumptions. Referring to the findings, profit management is not too affected by tax planning , audit committee membership, or managerial ownership. Earnings management is greatly affected by profitability. Profit Management of Manufacturing Companies Registered through the Indonesia Stock Exchange Year 2019-2021 Highly Affected by Tax Planning, Profitability, Audit Committee, and Managerial Ownership
Pengaruh Kinerja Dinas Perhubungan dalam Peningkatan Retribusi Terminal Kota Medan Enda Noviyanti Simorangkir; Oktavianus Frans William Parasian Purba
Al-DYAS Vol 2 No 3 (2023): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/aldyas.v2i3.1518

Abstract

The Department of Transportation is a type of organization that focuses on maximizing productivity so that the desired results can be achieved. The method used in this study is the scribent method, which utilizes quantitative data with a high need for organizing, analyzing, and evaluating all available facts using a technique called time series analysis of product. The North Sumatra Transportation Service revealed that from the following three indicators all of them were quite successful in highlighting new investment data, especially when comparing the capitalization of new investments with future new investments. To increase economic growth. The municipal government of Medanm continues to improve terminal development techniques, especially maintenance of terminal facilities. Many issues have arisen in the process of increasing the speed of tax collection during terminal deployment by the North Sumatra Transportation Agency, and many tasks have been approved by the organization.
Reformasi Digitalisasi Rantai Pasok Maritim Pasca Covid-19 Johnson Johnson; Jeffrey Jeffrey; Jenniver Laurence; Enda Noviyanti Simorangkir
Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) Vol 10, No 2 (2023): Juli
Publisher : Institut Transportasi dan Logistik Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54324/j.mtl.v10i2.1171

Abstract

The maritime supply chain becomes the key factor in trade globalization especially when the pandemic hit; the maritime supply chain was interrupted and caused instability of supply and demand around the world. The pandemic crisis forced the maritime supply chain stakeholders to adopt and implement technologies to give fast and precise services that could reach remote areas. This article reviews several conducted research before and within the pandemic about the challenges and actions of digitalization transformation in the maritime supply chain. The result shows that almost all the research articles reviewed state the importance of digital transformation as the solution of the maritime supply chain interruption due to pandemic that started from the fast and on time exchanged and integrated information to automation of moving goods in the supply chain work processes. Businessmen and the government have the same conclusion that digitalization is an integral part of any solution taken.
Co-Authors ., Refany Adam Afiezan Alberto Yakob Kristian Marpaung Andhy Stephanus Andreinald, Dahner Andri Tampubolon Angel Rika Angelina Anggi Cecilia Damanik Arni Elly Agustina Manullang Ary Martias Tarigan Barita Ria Evisstella Simanjuntak Buulolo, Mesra Hati Camelia Chandra Christia Christia Cia Cia Na Cindi Yosi Olivia Naibaho Clara Nurcahaya Sitinjak Dahner Andreinald Damai Yanti Meisarah Siallagan Damanik, Anggi Cecilia Dana Novalita Sibuea Darwin Wijaya Debora Yosephin Samosir Delima Togatorop Desi Fitria Destika Lase Desy Desy Diana Felicia Dido Tambunan Edo Hasugian Eka Nurmala Sari Elfriede Aturma Yanti Manik Elisabeth Purba Enzelina Enzelina Ester Novalina Saragih Evangeline Evangeline Evangeline, Evangeline Fanny Citra Febyola Dewanty Naibaho Felixcyrus Ganily Ferico FHIKRY AHMAD HALOMOAN SIREGAR Frans Charles Pardede Fransisca Angeline Galumbang Hutagalung Geby Putri Abel Hutabarat Goh, Thomas Sumarsan Hartono Hartono Herna Sari Dewi Hottua Samosir Irma Natallia Bangun Isieny Wendy Jeffrey Jeffrey Jenniver Laurence Jesika Rejeki Br Siregar Jessica Noviyanti Jhon Piter Johnson Johnson Josua Nainggolan Juli Adela Siagian Juwita Octavia Sinaga Krisna Emalini M Ginting Lase, Destika Lase, Rolina Kristiani Laura Raze Tinambunan Manik, Elfriede Aturma Yanti Manullang, Arni Elly Agustina Mazruk, Nura Achmad Meita Pitriyani Br Sitepu Melvi Amelia Putri Mesra Hati Buulolo Mettania Kirana Na, Cia Cia Nagian Toni Naibaho, Febyola Dewanty Nainggolan, Josua Novianty Oktavianus Frans William Parasian Purba Peter Limas Priscilia Rani Devita Purba Purba, Elisabeth Purba, Priscilia Rani Devita Putri Wahyuni Putri Wahyuni Rahmat Prayoga, Surya Rani Rani Refany . riama elfriede tinambunan Richie Rivaldi Halim RINI INDAHWATI Robin Robin, Robin Rolina Kristiani Lase Salim, Karyn Sarti Hutabarat Sherlyn Margareth Shintia Widianingsih Siagian, Juli Adela Siagian, Putri Aningsih Siallagan, Damai Yanti Meisarah Simanjuntak, Barita Ria Evisstella Simbolon, Yosua Sinaga, Juwita Octavia Sumanti, Vivi Surya Rahmat Prayoga Tambunan, Dido Tasya Monica Teguh Hakim Prajoggi Teng, Sauh Hwee Thomas Handoko tinambunan, riama elfriede Togatorop, Delima Toni, Nagian Tony Tony Trecya Wijaya Utam, Yuti Tasha Utami, Yuti Tasha Vivi Sumanti Vonny Valencia Widianingsih, Shintia Wilsa Road Betterment Sitepu Wynne, Wynne Yeyen Syarival Banjarnahor Yosua Simbolon Yunita Sigalingging Yusuf Ronny Edward Yuti Tasha Utam Yuti Tasha Utami Zahwa Ardila