Article

Abigael, Brishana and Pangaribuan, Hisar (2022) Pengaruh Kompetensi, Etika, Pengalaman Auditor terhadap Kualitas Audit. Jurnal Aplikasi Akuntansi, 7 (1). pp. 26-38. ISSN 2622-2434

Alecya, Mustika and Pangaribuan, Hisar (2022) Pengaruh Integritas Auditor, Risiko Audit dan Audit Tenure Terhadap Kualitas Audit Kantor Akuntan Publik di Jakarta. Jurnal Ilmiah Akuntansi Manajemen, 5 (2). pp. 43-52. ISSN 2684-9283

Alfino, Yonatan and Siagian, Valentine Analisis Pengaruh Konsentrasi Auditor, Independensi Dewan Komusaris dan Ukuran Komite Audit Terhadap Penetapan Fee Audit External (Studi Empiris pada Perusahaan IDX BUMN20 Periode 2015-2019). Dinamika Akuntansi, Keuangan dan Perbankan, 9 (2). pp. 155-166.

Arfando, Brandon and Sinaga, Judith Tagal Gallena (2022) The Impact of Intellectual Capital Toward Firm's Profitability of Telecommunication Infrastructure Listed In Indonesian Stock Exchange (IDX) From 2018-2021. Jurnal Ilmiah Akuntansi Manajemen, 5 (2). pp. 60-69. ISSN 2684-9283

Arowolo, Rachel Oluyemisi and Che-Ahmad, Ayoib and Popoola, Oluwatoyin Muse Johnson and Pangaribuan, Hisar (2018) Mediating Effect on Quality-Differentiated Auditor on The Relationship Between Managerial Ownership and Monitoring Mechanisms. Indian-Pacific Journal of Accounting and Finance, 2 (2). pp. 65-77.

Butar Butar, Kevin Revido and Sinaga, Judith Tagal Gallena (2022) PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KIMIA YANG TERDAFTAR DI BEI TAHUN 2017-2020. Sibatik Journal, 11 (1). pp. 2357-2370. ISSN 2809-8544

Ebenezer, Esmeraldo and Ferinia, Rolyana (2018) Mengembangkan Opini Audit: Analisis Prediksi Kebangkrutan Model Altman Z-Score. Jurnal Ilmiah Manajemen Ekonomi dan Akuntansi, 2 (3): 1. pp. 1-27. ISSN 2621-5306

Fernando, Rico and Pangaribuan, Hisar (2023) Dampak Fraud Diamond Terhadap Pendeteksian Laporan Keuangan pada Industri Pertambangan. Jurnal Riset Manajemen dan Akuntansi, 3 (1). pp. 63-77.

Genisa, Natarisa Putri and Pangaribuan, Hisar (2023) Pengaruh Kompleksitas Audit, Due Professional Care dan transparansi Terhadap Kualitas Audit. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 9 (2). pp. 201-210. ISSN 2579-5635

Harianja, Alberto and Sinaga, Judith Tagal Gallena (2022) THE EFFECT OF AUDIT FEE, AUDIT DELAY, AND AUDITOR SWITCHING ON AUDIT QUALITY. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 6 (1). pp. 23-31. ISSN 2550-0732

Hutabarat, Valentino Rodrigo and Sinaga, Judith Tagal Gallena (2023) Pengaruh Opini Auditor Dan Ukuran Perusahaan (Size) Terhadap Audit Delay (Audit Report Lag) Pada Sektor Pertanian Di Bursa Efek Indonesia. Klabat Accounting Review, 4 (1). pp. 46-54. ISSN 2722-7278

Hutapea, Hanna and Ferinia, Rolyana (2020) Pengaruh Pengalaman Auditor, Due Profesional Care dan Etika Profesi Terhadap Kualitas Audit. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 8 (2): 3. pp. 105-115. ISSN 2579-5635

Jonathan, Harry and Sinaga, Judith Tagal Gallena (2022) PENGARUH KINERJA KEUANGAN DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CSR PADA MASA PANDEMI. Jurnal Ilmiah Manajemen, Ekonomi, dan Akuntansi, 6 (2). pp. 1136-1157. ISSN 2541-5255

Kaunang, Friska Valentine and Sinaga, Judith Tagal Gallena (2023) ANALYSIS OF PROFITABILITY AND LIQUIDIA RATIO IN MEASURING FINANCIAL PERFORMANCE IN PHARMACEUTICAL COMPANIES LISTED ON THE IDX IN 2018-2021. Jurnal Ekonomi, 12 (2). pp. 842-848. ISSN 2721-9879

Kristianto, Eldi Januari and Pangaribuan, Hisar (2022) The Effect of Audit Tenure, Company Size, and Audit Delay on Audit Quality (Study on Non-Financial Sector Listed on IDX for the 2019-2021 Period). Jurnal Pembangunan Ekonomi dan Keuangan Daerah, 23 (1). pp. 126-137.

Kristianto, Eldi Januari and Pangaribuan, Hisar (2022) Pengaruh Pengalaman Kerja, Pendidikan dan Independensi Auditor Terhadap Kualitas Audit. Balance: Jurnal Akuntansi dan Manajemen, 1 (2). pp. 209-214. ISSN 2829-2138

Manurung, Arifin Hasudungan and Riyanto, Setyo and Pangaribuan, Hisar and Nurzaman AM., E. and Sunarsi, Denok (2021) The Study of Human Resources Management Practice on Corporate Social Responsibility. Jurnal Ilmiah Ilmu Administrasi Publik, 11 (1). pp. 197-207.

Manurung, Roberto and Siagian, Valentine (2021) Apakah Efektivitas Komite Audit dan Kualitas Audit Mempengaruhi Manajemen Laba (Studi pada Sub-Sektor Farmasi Peiode 2016-2019). Jurnal Maneksi, 10 (2). pp. 215-223.

Muren, Louis Albertoaran and Pangaribuan, Hisar (2022) Pengaruh Motivasi, Komitmen Organisasi dan Due Professional Care Terhadap Kualitas Audit. Balance: Jurnal Akuntansi dan Manajemen, 1 (2). pp. 215-225. ISSN 2829-2138

Muren, Louis Albertoaran and Pangaribuan, Hisar (2022) Pengaruh Reputasi Auditor dan Komite Audit Terhadap Nilai Perusahaan Basic Materials yang Terdaftar di BEI Periode 2018-2021. Accounthink: Journal of Accounting and Finance, 7 (2).

Nadeak, Hendra and Pangaribuan, Hisar (2014) Analisa Pengaruh Gender, Pengalaman Kerja Sebagai Auditor, Latar Belakang Pendidikan dan Pemahaman Akan Lingkunagn Kerja Auditor Terhadap Pilihan Karir Sebagai Auditor: Studi Pada Tiga Universitas Kristen di Bandung. EKONOMIS, 8 (1). pp. 71-90.

Natasya, Eugine Erika and Siagian, Valentine (2022) Analisis Penerapan Balance Scorecard Sebagai Suatu Sistem Penilaian Kinerja Perusahaan pada Sub Sektor Kosmetik dan Barang Keperluan Rumah Tangga Periode 2018-2020. JEMMA (Jurnal of Economic, Management, and Accounting), 5 (2). pp. 139-148.

Pangaribuan, Hisar (2019) An Examination on Voluntary Disclosure, Independent Board, Independent Audit Committee and Institutional Ownership: Firm Size As a Moderator. Jurnal Muara Ilmu Ekonomi dan Bisnis, 2 (2). pp. 522-534. ISSN 2579-6232

Pangaribuan, Hisar (2012) Strategic Management Accounting for Competitive Advantage. EKONOMIS, 6 (1). pp. 1-14.

Pangaribuan, Hisar and Donni, Raynald Wilbert P. and Popoola, Oluwatoyin Muse Johnson and Sihombing, Jenny (2019) Exploration Disclosures of Internal Control as the Impact of Earnings Quality and Audit Committee. Indian-Pacific Journal of Accounting and Finance, 3 (1). pp. 4-22. ISSN 2590-406X

Pangaribuan, Hisar and Gunarto, Gunarto and Simbolon, Thomas Silvanus and Pepayosa, Resti (2015) Studi Terkait dengan Pertumbuhan Perusahaan, Tenur Kap dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. Jurnal Ekonomis, 9 (1). pp. 68-82.

Pangaribuan, Hisar and Pranata, Djolly (2016) Ownership, Company Size and Audit Quality in Indonesia banking Industry: An Empirical Evidence During The Relatively Stable Economic Condition. Journal of International Scholars Conference - Business & Governance, 1 (3).

Pangaribuan, Hisar and Septiani, Yuwaninda (2018) Independent Audit Committee, Voluntary Disclosure, Information Asymmetry and Volume of Transaction: A Modelling Study. EKONOMIS, 11 (2). pp. 3-19.

Pangaribuan, Hisar and Sihombing, Jenny and Dutrianda, Ifki Putri Dwi Nanda (2020) Studi Terkait dengan Standar Pengendalian Mutu dan Kualitas Audit. Jurnal Ekonomis, 13 (4A).

Pangaribuan, Hisar and Sihombing, Jenny and Popoola, Oluwatoyin Muse Johnson (2018) Examining The Independent Audit Committee, Managerial Ownership, Independent Board Member and Audit Quality in Listed Banks. Indian-Pacific Journal of Accounting and Finance, 2 (2). pp. 4-23. ISSN 2590-406X

Pangaribuan, Hisar and Sihombing, Jenny and Popoola, Oluwatoyin Muse Johnson and Sinaga, Adminar M. N. (2019) An Examination on Voluntary Disclosure, Independent Board, Independent Audit Committee and Institutional Ownership. Indian-Pacific Journal of Accounting and Finance, 3 (2). pp. 52-67. ISSN 2590-406X

Pangaribuan, Hisar and Sihombing, Jenny and Winarno, Wing Wahyu and Sunarsi, Denok (2023) A study of positive accounting practice. Jurnal Penelitian Pendidikan Indonesia, 9 (1). pp. 134-145. ISSN 2502-8103

Pangaribuan, Hisar and Simbolon, Richard Friendly and Simbolon, Daniel (2016) Kualitas Audit Berdasarkan Persepsi Auditor Independen. EKONOMIS, 10 (1). pp. 46-57.

Panggabean, Keiko Alina and Pangaribuan, Hisar (2022) Pengaruh Independensi Auditor, Skeptisisme Profesional, dan Objektivitas Auditor Terhadap Kualitas Audit. MBIA, 21 (1). pp. 60-71. ISSN http://issn.lipi.go.id/

Sagala, Anissa Graciella and Sinaga, Judith Tagal Gallena (2022) PENGARUH TAX RISK DAN TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BEI TAHUN 2018–2021. Jurnal Ilmiah Manajemen, Ekonomi, dan Akuntansi, 6 (3). pp. 1511-1530. ISSN 2541-5255

Sagala, Samuel Gevanry and Siagian, Valentine (2021) Pengaruh Fraud Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019. Jurnal Akuntansi, 13 (2). pp. 245-259.

Setiadi, Abigail Dwi Pangestu and Siagian, Valentine (2022) Pengaruh Jumlah Komite Audit, Ukuran Perusahaan dan Audit Report Lag Terhadap Kualitas Audit (Studi Empiris Perusahaan Industri Dasar dan Kimia yang Terdaftar di BEI 2016-2020). Jurnal Akuntansi dan Bisnis Krisnadwipayana, 9 (2). pp. 699-708.

Siagian, Valentine (2023) The Effect's of Auditor's Reputation and Auditor's Opinion on Stock Prices: Evidence from IDX main board index. The Indonesian Accounting Review, 13 (2). pp. 221-232.

Siagian, Valentine and Siagian, Boy Daniel (2021) Apakah Karakteristik Komite Audit dan Independensi Dewan Komisaris Financial Distress. Management and Business Review, 5 (1). pp. 40-49.

Sianturi, Feri Zio and Siagian, Valentine (2022) Pengaruh Rotasi Auditor dan Kualitas Auditor Terhadap Audit Delay. Jurnal Ekombis, 8 (2). pp. 164-174.

Sihombing, Jenny and Pangaribuan, Hisar (2017) A Study of Corporate Governance Structure, Disclosure and Information Asymmestry in Indonesia Banking Industry. Jurnal Akuntansi, 21 (2). pp. 156-169. ISSN 2549-8800

Silalahi, Rona Chyta and Siagian, Valentine (2022) The Factors Affecting Auditor Switching in Trade and Services Companies Listed in Indonesia Stock Exchange in 2017-2021. COSTING: Journal of Economic, Business and Accounting, 6 (1). pp. 137-149.

Silitonga, Eunike Riahna and Siagian, Valentine (2022) Pengaruh Reputasi Auditor, Audit Complexity, Financial Expertise CEO, dan Bankruptcy Prediction Terhadap Audit Delay. JAE: Jurnal Akuntansi dan Ekonomi, 7 (3). pp. 123-133.

Simalango, Endru Douglas and Siagian, Valentine (2022) Pengaruh Ukuran Perusahaan, Opini Auditor, Reputasi Auditor, dan Pergantian Manajemen Terhadap Auditor Switching pada "Indeks Papan Utama". Jurnal Akuntansi Universitas Jember, 20 (1). pp. 1-15.

Simanjuntak, Deo Diu Du and Sinaga, Judith Tagal Gallena (2021) THE EFFECT OF BOARD OF COMMISSIONERS, AUDIT COMMITTEE, COMPANY SIZE, AND CAPITAL STRUCTURE ON AGENCY COSTS: INDONESIA PERSPECTIVE. Jurnal Akuntansi, 11 (2). pp. 149-162. ISSN 2303-0356

Simbolon, Fery Ransom Stucker and Pangaribuan, Hisar (2022) Suatu Analisa Pengaruh Komite Audit dan Ukuran Perusahaan Terhadap Manajemen Laba Perbankan Indonesia dan Malaysia. Jurnal Ekonomis, 12 (2). pp. 53-68.

Sinaga, Judith Tagal Gallena (2021) BUSINESS STUDENTS RESPONSE ON ONLINE CLASSES DURING COVID – 19 PANDEMIC. Jurnal Terapan Ilmu Manajemen dan Bisnis, 5 (1). pp. 65-78.

Sinaga, Judith Tagal Gallena (2018) THE EFFECT OF CORPORATE GOVERNANCE ON ACCOUNTING INFORMATION QUALITY (Survey on Publicly Listed Companies in Indonesia Stock Exchange 2011-2016). Jurnal Terapan Ilmu Manajemen dan Bisnis, 1 (1). pp. 26-43.

Sinaga, Judith Tagal Gallena (2010) EXTERNAL AUDITOR AUDITS, WHO THEN AUDIT THE AUDITORS? EKONOMIS, 4 (1). pp. 39-50. ISSN 1979-0856

Sinaga, Judith Tagal Gallena and Djajadikerta, Hamfri and Setiawan, Amelia (2022) FACTORS AFFECTING CORPORATE GOVERNANCE AND ITS IMPLICATION ON ACCOUNTING INFORMATION QUALITY: INDONESIA TRUSTED COMPANY AWARDEES. International Journal of Family Business Practices, 5 (1). pp. 1-30. ISSN 2621-7333

Sinaga, Judith Tagal Gallena and Sinaga, Victor Cornelis (2020) The effect of corporate governance mechanism on audit report lag (an empirical study on construction and building sub-sector companies listed in Indonesia Stock Exchange 2016-2018). Business And Management Research Journal, 10 (6). pp. 115-124. ISSN 2026-6804

Sinaga, Victor Cornelis and Sinaga, Judith Tagal Gallena (2020) BUSINESS PERFORMANCE: BALANCED SCORECARD ANALYSIS FOR INDONESIA PUBLISHING HOUSE (IPH). EKONOMIS, 13 (3).

Siringoringo, Zesen and Pangaribuan, Hisar (2022) Pengaruh Kode Etik Auditor dan Kualitas Audit Terhadap Kualitas Laporan Keuangan. Balance: Jurnal Akuntansi dan Manajemen, 1 (2). pp. 174-181.

Tarigan, Sanrival M. and Siagian, Valentine (2023) Pengaruh Rotasi Auditor, Ukuran Perusahaan, dan Pergantian Manajemen Terhadap Kualitas Audit Sektor Pertanian 2019-2021. Jurnal Ekonomi dan Bisnis, 25 (1). pp. 64-71. ISSN 2549-5003

Tesalonica, Rulyna Sabathini and Sinaga, Judith Tagal Gallena (2023) Peran Perencanaan Pajak Dan Laba Sebelum Pajak Terhadap Pembayaran Pajak (Studi Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bei Periode 2020-2021). Ekonomis: Jurnal Ekonomi dan Bisnis, 16 (1). pp. 1-16. ISSN 1979-0856

Victory, Mutiara and Pangaribuan, Hisar (2022) Pengaruh Independensi, Etika Auditor, dan Tekanan Anggaran Waktu Terhadap Kualitas Audit. YUME: Journal of Management, 5 (3). pp. 465-472.

Yucta, Shannen and Pangaribuan, Hisar (2022) Pengaruh Kepuasan Kerja Auditor, Pengalaman dan Profesionalisme Terhadap Kualitas Audit. Journal Scientific of Mandalika (JSM), 3 (10). pp. 23-31. ISSN 2745-5955

Book Section

Pangaribuan, Hisar and Sriyanto, Agus (2022) The Impact of Profitability and Monitoring Function of The Board and Audit Committee on CSR Disclosures. In: Proceedings of the tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021). Advances in Economics, Business and Management Research . Atlantic Press International, pp. 226-232. ISBN 10.2991/aebmr.k.220501.035

Rinendy, Jhon and Sitompul, Grace Orlyn (2023) Motivating Factors Influencing Investment Decisions in Stock Purchases Among Professional Workers of Various Private Institutions in Indonesia. In: 10th International Scholars' Conference: Full Paper Proceedings. AUP Research Office, Philippines, pp. 599-608.

Sinaga, Judith Tagal Gallena (2023) Does the Auditor’s Ethics Matter for Audit Quality? An Empirical Study in Local CPA Firms in Jakarta, Indonesia. In: 10th International Scholars' Conference: Full Paper Proceedings. AUP Research Office, Philippines, pp. 639-650.

Sitompul, Grace Orlyn and Rinendy, Jhon (2023) Risk Preferences and Information and Communication Technology Utilization in Investment Decisions. In: 10th International Scholars' Conference: Full Paper Proceedings. AUP Research Office, Philippines, pp. 651-658.

Monograph

Esmeraldo, Ebenezer and Ferinia, Rolyana (2023) Mengembangkan Opini Audit: Analisis Prediksi Kebangkrutan Model Altman Z-Score. Technical Report. Jurnal Ilmiah Manajemen Ekonomi dan Akuntansi.

Hutapea, Hanna and Ferinia, Rolyana (2022) Pengaruh Pengalaman Auditor, Due Profesional Care dan Etika Profesi Terhadap Kualitas Audit. Technical Report. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi).

Sitorus, William and Ferinia, Rolyana (2022) MENGATASI AUDIT DELAY MELALUI HUBUNGAN KORELASIONAL TOTAL ASET DAN KUALITAS AUDITOR. Technical Report. Jurnal Ekonomis.