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All Journal Jurnal Analisa Akuntansi dan Perpajakan Jurnal Riset Perbankan, Manajemen dan Akuntansi Jurnal Informatika Ekonomi Bisnis Journal of Business, Finance, and Banking
Silitonga, Niko
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH PENERAPAN SISTEM AKUNTANSI MANAJEMEN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL BANK Silitonga, Niko
Jurnal Analisa Akuntansi dan Perpajakan Vol 2, No 2 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.907 KB) | DOI: 10.25139/jaap.v2i2.1393

Abstract

Tujuan penelitian untuk mengetahui (1)pengaruh penerapan sistem akuntansi manajemen terhadap kinerja manajerial; (2) pengaruh budaya organisasi  terhadap kinerja manajerial bank.Periode penelitian Februari sampai dengan Juli tahun 2016. Responden penelitian ini adalah pimpinan cabang bank kategori BUKU 4 di Jakarta.Analisis menggunakan regresi cross section dan uji validitas serta uji reliabilitas. Hasil penelitian menunjukan bahwa model yang digunakan dalam penelitian ini layak untuk menjelaskan kinerja manajerial, dimanapenerapan sistem akuntansi manajemen terhadap kinerja manajerial berpengaruh positif walaupun tidak terlalu signifikan dan budaya organisasi berpengaruh negatif terhadap kinerja manajerial.
Strategi Peningkatan Nilai Maturitas Sistem Pengendalian Intern Pemerintah Pada Kementerian Pertanian Andreanthony, Yosua Meditia; Silitonga, Niko
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 2 (2024): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v8i2.185

Abstract

This research was conducted to find out and analyze in developing a strategy to increase the maturity of SPIP within the Government by using sub-elements of SPIP itself, namely Leadership Commitment, Policies and Regulations, Human Resources, Innovation Development and Rewards and Punishment. The research uses a quantitative research methodology with descriptive analysis. The sampling technique uses purposive sampling. A sample of 120 people was obtained. The analysis technique used regression by testing using SPSS software, hypothesis testing using the T test and F test showed that (1) Leadership's commitment did not have a significant effect on the maturity value of SPIP (2) Human Policy and Regulation had a significant effect on the maturity value of SPIP (3) Human Resources had a significant effect on the maturity value of SPIP (4) Innovation had a significant effect on the maturity value of SPIP (5) Provision of Reward and Punishment did not have a significant effect on the maturity value of SPIP
Analisis Likuiditas Saham dan Abnormal Return Sebelum dan Sesudah Stock Split Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Santoso, Arie Budi; Silitonga, Niko
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.617

Abstract

This study aims to analyze the differences in stock liquidity before and after the stock split and to analyze the differences in abnormal returns before and after the stock split in companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Sampling of 43 companies using purposive sampling technique. Hypothesis testing uses the Paired Sample T Test for data that is normally distributed and the Wilcoxon Rank Test for data that is not normally distributed. The results of the study concluded that there were no differences in stock liquidity before and after the stock split and there were differences in abnormal returns before and after the stock split.
Financial Transparency at Stake: Unraveling the Determinants of Audit Delay Sorongan, Fangky Antoneus; Pardede, Tiolina Evi; Silitonga, Niko
Journal of Business, Finance, and Banking Vol. 1 No. 1 (2025): Journal of Business, Finance, and Banking (JBFB)
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jbfb.v1i1.972

Abstract

The timely dissemination of financial information stands as a cornerstone of transparency and efficiency in modern capital markets. Audit delay, broadly defined as the interval between the financial year-end and the date of issuance of the auditor's report, represents a critical metric of reporting timeliness. The duration of this delay is directly correlated with the time auditors spend on fieldwork, implying that lengthier audit engagements result in extended reporting lags. Consequently, undue delays can significantly diminish the utility of such information for decision-making purposes. This research aims to meticulously re-examine the influence of company size, profitability, solvency, and audit opinion on audit delay within the Indonesian manufacturing sector for the period spanning 2020 to 2024. Using a quantitative method with a secondary approach, the sample was selected using a purposive sampling method, and the data was processed using Eviews and SPSS for multiple linear regression analysis. The results indicate that company size, profitability (ROA), and solvency (DER) have a significant partial effect on audit delay, while audit opinion has no significant partial effect on audit delay. The research model passed the classical assumption test, meeting the assumption of normality and showing no signs of heteroscedasticity, multicollinearity, or autocorrelation. The adjusted R-squared value is 0.237, or 23.7%, indicating that 23.7% of the effect of audit delay can be explained by the variables of company size, solvency, profitability, and auditor opinion, while 76.3% can be explained by other causal factors not included in this study.
Co-Authors Andreanthony, Yosua Meditia Fangky Antoneus Sorongan Pardede, Tiolina Evi Santoso, Arie Budi