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Tampubolon, Lambok D.R.
Universitas Kristen Krida Wacana
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH CSR DISCLOSURE DAN GCG TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2012-2014) Wibowo, Santoso; ., Yokhebed; DR Tampubolon, Lambok
Proceeding SENDI_U 2016: SENDI_U
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.31 KB)

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengungkapan CSR dan GCG pada nilai perusahaan dan kinerja keuangan sebagai variabel intervening.Sampel yang digunakan dalam penelitian ini dipilih berdasarkan metode populasi, untuk perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada 2012-2014.metode analisisnya adalah regresi linear simultan untuk menguji panel CSR dan GCG terhadap nilai perusahaan dan kinerja keuangan sebagai variabel intervening.Hasil penelitian menunjukkan bahwa CSR berpengaruh negatif terhadap nilai perusahaan, GCG tidak berpengaruh pada nilai perusahaan, CSR dan GCG tidak berpengaruh pada kinerjakeuangan, GCG mempengaruhi nilai perusahaan melalui kinerja keuangan, dan CSR memiliki tidak berpengaruh pada nilai perusahaan melalui kinerja keuangan sebagai variabel intervening,Kata Kunci: CSR Disclosure, Good Cooperate Governance, Nilai perusahaan, Kinerja keuangan.
PENGARUH BUDAYA ORGANISASI, MOTIVASI KERJA, LINGKUNGAN KERJA DAN INSENTIF TERHADAP KINERJA PEGAWAI DENGAN KEPEMIMPINAN SEBAGAI VARIABEL INTERVENING DI BANK CIMB SEMARANG Tampubolon, Lambok D.R.
Manajemen Bisnis Kompetensi Vol. 11 No. 01 Januari - Juni 2016
Publisher : Manajemen Bisnis Kompetensi

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Abstract

ABSTRACTThis study takes the object at Bank CIMB Semarang using respondents are employees who work at the bank intended to determine employee performance and the factors that affect employee performance. The purpose of this study was to determine the influence of organizational culture, work motivation, work environment and incentives to employee performance with leadership as an intervening variable in Bank CIMB Semarang. Samples are partially or vice studied in the population. Sample collection techniques using the cen­sus sampling is done to all regular employees who are still actively working at Bank CIMB Semarang as many as 73 people. Results of testing the first hypothesis which states that there is a positive influence of organizational culture on employee performance with leader­ship as an intervening variable, accepted. Results of testing the second hypothesis which states that there is a positive influence between work motivation on employee performance with leadership as an intervening variable, accepted. Results of testing the third hypothesis which states that there is a positive influence between work environment to employee per­formance with leadership as an intervening variable, accepted. Results of testing the fourth hypothesis which states that there is a positive influence between incentives to employee performance with leadership as an intervening variable, accepted. The fifth hypothesis test results stating that there is a positive influence between the leadership of the performance of employees, received. The suggestions can be submitted is Chairman of Bank needs to improve the culture in the organization to cultivate innovation employees to the company’s progress, the culture of gift ideas that help solving problems in the company, working pro­cedures done well, the selection of hiring done selectively and the guarantee of the quality of work employees. Leaders need to increase the motivation of employees by providing a challenge to the employee in completing the work, the suggestions and new ideas from employees, the work carried out employees in accordance with the expectations of leader­ship, lack of respect for employees who experienced employees trying to do a search of new things to help other employees and the existence of a good rapport with other employ­ees. Leaders need to improve the working environment of employees by means of lighting conditions need to be considered, the cleanliness of the room needs to be maintained, the neatness of the rooms need to be considered, and the existence of good relations between employees and management. Bank leaders also need to consider reasonable incentives and provide additional bonuses, commissions and overtime pay in accordance with the workload of employees.Keywords: budaya organisasi, motivasi kerja, lingkungan kerja dan insentif terhadap kinerja pegawai dengan kepemimpinan
Analisis Manfaat Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2009-2010 Tampubolon, Lambok D.R.; Pakpahan, Yunus
Akuntansi Krida Wacana VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Akuntansi Krida Wacana

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Abstract

The Effect of Liquidity, Leverage and Profitability on the Tax Aggressiveness of Manufacturing Companies Tampubolon, Lambok DR
ATESTASI - Jurnal Ilmiah Akuntansi Vol 4 No 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v4i2.834

Abstract

This research examines the impact of liquidity, leverage, and profitability on tax aggressiveness in manufacturing firms listed on the Indonesia Stock Exchange from 2017 to 2019. This analysis aims to collect empirical evidence on the effect of liquidity, leverage, and profitability on tax aggressiveness. The multiple linear regression process involves independent variables such as liquidity, debt, profitability, and the dependent variable tax aggressiveness. A purposive sampling procedure with unique parameters is used to assess the sample. According to this report's findings, liquidity and debt have little impact on tax aggressiveness, but profitability does
PENGARUH BUDAYA ORGANISASI, MOTIVASI KERJA, LINGKUNGAN KERJA DAN INSENTIF TERHADAP KINERJA PEGAWAI DENGAN KEPEMIMPINAN SEBAGAI VARIABEL INTERVENING DI BANK CIMB SEMARANG Tampubolon, Lambok D.R.
Manajemen Bisnis Kompetensi Vol. 11 No. 01 Januari - Juni 2016
Publisher : Manajemen Bisnis Kompetensi

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

Abstract

ABSTRACTThis study takes the object at Bank CIMB Semarang using respondents are employees who work at the bank intended to determine employee performance and the factors that affect employee performance. The purpose of this study was to determine the influence of organizational culture, work motivation, work environment and incentives to employee performance with leadership as an intervening variable in Bank CIMB Semarang. Samples are partially or vice studied in the population. Sample collection techniques using the cen­sus sampling is done to all regular employees who are still actively working at Bank CIMB Semarang as many as 73 people. Results of testing the first hypothesis which states that there is a positive influence of organizational culture on employee performance with leader­ship as an intervening variable, accepted. Results of testing the second hypothesis which states that there is a positive influence between work motivation on employee performance with leadership as an intervening variable, accepted. Results of testing the third hypothesis which states that there is a positive influence between work environment to employee per­formance with leadership as an intervening variable, accepted. Results of testing the fourth hypothesis which states that there is a positive influence between incentives to employee performance with leadership as an intervening variable, accepted. The fifth hypothesis test results stating that there is a positive influence between the leadership of the performance of employees, received. The suggestions can be submitted is Chairman of Bank needs to improve the culture in the organization to cultivate innovation employees to the company’s progress, the culture of gift ideas that help solving problems in the company, working pro­cedures done well, the selection of hiring done selectively and the guarantee of the quality of work employees. Leaders need to increase the motivation of employees by providing a challenge to the employee in completing the work, the suggestions and new ideas from employees, the work carried out employees in accordance with the expectations of leader­ship, lack of respect for employees who experienced employees trying to do a search of new things to help other employees and the existence of a good rapport with other employ­ees. Leaders need to improve the working environment of employees by means of lighting conditions need to be considered, the cleanliness of the room needs to be maintained, the neatness of the rooms need to be considered, and the existence of good relations between employees and management. Bank leaders also need to consider reasonable incentives and provide additional bonuses, commissions and overtime pay in accordance with the workload of employees.Keywords: budaya organisasi, motivasi kerja, lingkungan kerja dan insentif terhadap kinerja pegawai dengan kepemimpinan
PENGARUH CSR DISCLOSURE DAN GCG TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2012-2014) Wibowo, Santoso; ., Yokhebed; DR Tampubolon, Lambok
Proceeding SENDI_U 2016: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengungkapan CSR dan GCG pada nilai perusahaan dan kinerja keuangan sebagai variabel intervening.Sampel yang digunakan dalam penelitian ini dipilih berdasarkan metode populasi, untuk perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada 2012-2014.metode analisisnya adalah regresi linear simultan untuk menguji panel CSR dan GCG terhadap nilai perusahaan dan kinerja keuangan sebagai variabel intervening.Hasil penelitian menunjukkan bahwa CSR berpengaruh negatif terhadap nilai perusahaan, GCG tidak berpengaruh pada nilai perusahaan, CSR dan GCG tidak berpengaruh pada kinerjakeuangan, GCG mempengaruhi nilai perusahaan melalui kinerja keuangan, dan CSR memiliki tidak berpengaruh pada nilai perusahaan melalui kinerja keuangan sebagai variabel intervening,Kata Kunci: CSR Disclosure, Good Cooperate Governance, Nilai perusahaan, Kinerja keuangan.
PENGARUH SELF-ASSESSMENT DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPN YANG DIMEDIASI OLEH KEPATUHAN WAJIB PAJAK DI JEMBATAN LIMA JAKARTA Lambok DR Tampubolon
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 10 No 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.472 KB) | DOI: 10.36694/jimat.v10i2.228

Abstract

The purpose of this study is to examine the impact of self assessment and tax audits on VAT receipts mediated by taxpayer compliance at Jembatan Lima. By distributing questionnaires to 102 respondents who live in Jembatan Lima, the researchers get the results, namely: (1) Self assessment has a positive and significant effect on taxpayer compliance (2) Self assessment has a positive and significant effect on VAT receipts (3) Tax audits have a positive effect and significant for taxpayer compliance (4) Tax audit has positive and insignificant effect on VAT receipts (5) Tax compliance has positive and insignificant effect on VAT receipts (6) Self assessment of VAT receipts mediated by taxpayer compliance has a very significant impact corroborating rather than direct influence (7) Tax audits of VAT receipts mediated by taxpayer compliance have a significantly more corroborating effect than direct influence. From this research, the researcher obtained the results that self-assessment and tax audits are more influential if through intervening variables namely taxpayer compliance, so that with the compliance of taxpayers it will strengthen the self-assessment and tax audits of state revenue through this VAT.
Analisis Manfaat Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2009-2010 Lambok D.R. Tampubolon; Yunus Pakpahan
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Jurnal Akuntansi

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Abstract

Pengaruh Tekanan Ketaatan, Pengetahuan, Dan Pengalaman Auditor Terhadap Audit Judgment Lambok Tampubolon
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4870

Abstract

This research is quantitative research. The data used in this study is primary data by distributing questionnaires to public accounting firms domiciled in DKI Jakarta. The population in this study were auditors who worked in the Public Accounting Office. Questionnaires were distributed as many as 130 questionnaires and data that could be processed as many as 100 questionnaires. Data is processed using the help of SPSS 23. The purpose of this study is to examine the effect of auditor compliance, knowledge and experience on audit judgment. From a sample of 17 public accounting firms in DKI Jakarta, this study shows that: (1) obedience pressure has a significant positive effect on audit judgment, (2) knowledge has a significant positive effect on judgment audits, and (3) auditor experience has no effect on judgment audit.
The Effect Of Capital Structure Mediation On The Influence Of Liquidity And Profitability On Firm Value Laprina Siahaan; Lambok DR Tampubolon; Deni Iskandar
Primanomics : Jurnal Ekonomi & Bisnis Vol 19 No 3 (2021): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v19i3.634

Abstract

The title of this research is "The Effect of Capital Structure Mediation on the Effect of Liquidity and Profitability on Firm Value". The purpose of this study is that real estate companies listed on the Indonesia Stock Exchange (IDX) know the factors that can affect Firm Value, as well as the effect of capital structure as a mediation. The independent variables used in this study are Liquidity, Profitability, and Capital Structure. The population used is the financial statements of real estate companies for the period 2016 to 2019. The purposive sampling method was used to take the research sample. There are at least 25 companies that were successfully taken in this study. The results of this study indicate that the Profitability and Capital Structure variables have a positive influence on Firm Value, while Liquidity does not. The coefficient of determination shows that 21% of the Firm value can be explained by using these three variables. Liquidity and Profitability have a negative influence on the Capital Structure. Also, the function of capital structure is able to mediate the effect of Liquidity on Firm Value, while Profitability does not. The coefficient of determination shows 38% of Firm Value which is associated with the variables of Liquidity, Profitability, and Capital Structure as mediation
Co-Authors ., Yokhebed Cindy Natalia Deni Iskandar Deni Iskandar Denny Iskandar Tjandrawan Diana Frederica Eka Desy Purnama Eka Desy Purnama Eva Oktavini Febriani CS Magdalena Geo Fanny Aprilia Hanny Stevany Hartoni Hartoni Junus Pakpahan Laprina Siahaan Mario Hasangapon Oktavia . Pakpahan, Yunus Pamujiku Putra Deo Raymond Monang Riky Antonius Rudolf Lumban Tobing Rudolf Lumban Tobing Wibowo, Santoso Wibowo, Santoso Yokhebed . Yunus Pakpahan