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Siahaan, Septony B
LP3M UNIVERSITAS METHODIST INDONESIA
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The Influence Of Liquidity And Company Size On The Quality Of Profits In The Pharmaceutical Sector On The Indonesian Stock Exchange In 2019 – 2022 Septony B Siahaan; Arthur Simanjuntak; Wesly Andri Simanjuntak; Januardi Mesakh; Mulatua Silalahi; Christofer Parmahan Sibarani
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi 6(1) MEI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v6i1.1233

Abstract

This research aims to find out and analyze how much influence liquidity and company size have on the profit quality of the pharmaceutical sector listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. The population in this research is 10 Pharmaceutical Sector Companies listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. The sampling method in this research is the Non-Probability Sampling method with a Purposive Sampling technique of 8 pharmaceutical companies with four years of observation. and the data used is secondary data sourced from annual reports of pharmaceutical companies via the website www.idx.co.id. The data analysis method used in this research is the multiple linear regression analysis method. Partial results show that liquidity has a significant negative effect on earnings quality. Company size has an insignificant negative effect on Earnings Quality. The results with the F test show that Liquidity and Company Size simultaneously do not have a simultaneous effect on Earnings Quality. Test Results The coefficient of determination shown from the Adjust R-Square value is 16.4%. This means that 16.4% of the dependent variables are Liquidity and Company Size while the remaining 83.6 is influenced by other variables outside of this research model
The Influence Of Transparency, Accountability, Community Participation On Village Fund Management In Realizing Good Governance In Mountain Villages In Tigabinanga District" Karo District Mitha Christina Ginting; Arthur Simanjuntak; Septony B Siahaan; Duma Megaria Elisabeth; Juni Elisa Sari Ginting
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2gpmq412

Abstract

This research aims to analyze the influence of transparency, accountability, and community participation on the management of village funds in realizing good governance in villages in Tigabinanga District, Karo Regency. The sample size for this research was 30 village officials divided into four villages, namely Gunung, Kem - Kem, Kuta Raya, and Kuta Buara. The data analysis method uses multiple linear regression. The research results show that partial transparency has no significant effect on village fund management, while accountability and community participation have a positive and significant effect on village fund management. The results simultaneously show that transparency, accountability, and community participation have a significant effect on village fund management
The Influence Of Liquidity And Company Size On The Quality Of Profits In The Pharmaceutical Sector On The Indonesian Stock Exchange In 2019 – 2022 Septony B Siahaan; Arthur Simanjuntak; Wesly Andri Simanjuntak; Januardi Mesakh; Mulatua Silalahi; Christofer Parmahan Sibarani
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/qr2hqe49

Abstract

This research aims to find out and analyze how much influence liquidity and company size have on the profit quality of the pharmaceutical sector listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. The population in this research is 10 Pharmaceutical Sector Companies listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. The sampling method in this research is the Non-Probability Sampling method with a Purposive Sampling technique of 8 pharmaceutical companies with four years of observation. and the data used is secondary data sourced from annual reports of pharmaceutical companies via the website www.idx.co.id. The data analysis method used in this research is the multiple linear regression analysis method. Partial results show that liquidity has a significant negative effect on earnings quality. Company size has an insignificant negative effect on Earnings Quality. The results with the F test show that Liquidity and Company Size simultaneously do not have a simultaneous effect on Earnings Quality. Test Results The coefficient of determination shown from the Adjust R-Square value is 16.4%. This means that 16.4% of the dependent variables are Liquidity and Company Size while the remaining 83.6 is influenced by other variables outside of this research model
Pengaruh Modal Kerja Terhadap Profitabilitas Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021 Mitha Christina Ginting; Arthur Simanjuntak; Septony B Siahaan; Enjelina Patrisya Uli Br Sitorus
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/f3w1p342

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja terhadap tingkat profitabilitas pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 - 2021. Variabel dalam penelitian ini meliputi Perputaran Kas (X1), Perputaran Piutang (X2), Perputaran Persediaan (X3) dan Profitabilitas (Y). Penelitian ini menggunakan jenis penelitian verifikaktif dengan metode Explanatory Survey, yaitu metode yang digunakan dalam pengambilan sampel yaitu dengan purposive sampling. Hasil penelitian secara parsial, Ada pengaruh positif tidak signifikan Perputaran Kas terhadap Porfitabilitas, Ada pengaruh positif signifikan Perputaran Piutang terhadap Profitabilitas, Ada pengaruh positif tidak signifikan Perputaran Persediaan terhadap Profitabilitas. Sedangkan hasil secara simultan Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan berpengaruh signifikan terhadapat Profitabilitas
Information Systems And Capabilities Auditors Investigative To Effectiveness Implementation Audit Procedure In Proving Fraud (Case Study of the Regional Inspectorate of Karo Regency) Septony B Siahaan; Arthur Simanjuntak; Wesly A Simanjuntak; Mulatua P Silalahi; Depi Erosna Br Tarigan
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/g48jg758

Abstract

This study aims to examine and analyze the effect of accounting information systems and the ability of investigative auditors on the effectiveness of implementing audit procedures in proving fraud . this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression and hypothesis testing. The independent variables in this study are the flow of accounting information systems and the ability of investigative auditors while the dependent variable is the effectiveness of the implementation of audit procedures in proving fraud. The total population in this study was 47 with use purposive sampling . This study uses primary data. The data analysis used was multiple linear regression with Microsoft Excel and software programs Statistical Package for the Social Sciences (SPSS) 25. The results of this study prove that simultaneously the accounting information system and the investigative auditor's ability have a significant effect on the effectiveness of implementing audit procedures in proving fraud. the effectiveness of the implementation of audit procedures in proving fraud . Study This is the development of research previously by proving that accounting information systems and the ability of investigative auditors influence the effectiveness of the implementation of audit procedures in proving fraud. Study done at the Regional Inspectorate of Karo Regency
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 - 2022 Eldora Tris Louis; Beatrice Joyce Rimba; Avira Avira; Ronald Hasudungan Rajagukguk; Septony Benyamin Siahaan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.13755

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh profitabilitas, ukuran perusahaan, corporate social responsibility (CSR), dan kebijakan dividen terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022. Populasi yang diteliti mencakup seluruh perusahaan makanan dan minuman yang terdaftar di BEI, dengan total 26 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 9 perusahaan sebagai sampel. Metode analisis data yang diterapkan adalah regresi linear berganda dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas, ukuran perusahaan, dan corporate social responsibility memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan kebijakan dividen tidak menunjukkan pengaruh yang signifikan. Secara simultan, semua variabel tersebut berpengaruh positif dan signifikan terhadap nilai perusahaan pada sektor makanan dan minuman yang terdaftar di BEI selama periode tersebut. Hasil analisis koefisien determinasi menunjukkan bahwa kombinasi dari profitabilitas, ukuran perusahaan, corporate social responsibility, dan kebijakan dividen dapat menjelaskan 68,5% variasi nilai perusahaan, sementara sisanya 31,5% dipengaruhi oleh faktor lain.
Strategic Management Accounting and Digital Transformation: The Role of Big Data Analytics in Decision Making Septony B Siahaan; Wesly Andri Simanjuntak; Januardi Mesakh; Mulatua Silalahi; Merry Anna Napitupulu
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vsskcg83

Abstract

This research investigates how Big Data Analytics (BDA) functions as a transformative mechanism for enhancing Strategic Management Accounting (SMA) effectiveness through improved decision-making quality in the digital era. Drawing upon Resource-Based View theory, Dynamic Capabilities theory, and Information Processing theory, this study examines how big data analytics capabilities create competitive advantages through enhanced analytical depth and strategic decision quality. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 multinational corporations across multiple industries (640 firm-year observations, 2020-2024), the research demonstrates that big data analytics implementation significantly enhances strategic management accounting practices (β = 0.694, p < 0.001) and directly improves decision-making quality (β = 0.483, p < 0.001). Strategic management accounting substantially mediates the relationship between big data analytics and decision-making quality (indirect effect = 0.412, p < 0.001, VAF = 46.1%). The model explains 62.3% of strategic management accounting variance and 68.9% of decision-making quality variance. This study provides comprehensive empirical evidence of how digital transformation through big data analytics revolutionizes management accounting functions and organizational decision-making capabilities in contemporary business environments
Integrated CSR Reporting and Stakeholder Engagement: Implications for Management Accounting Systems Duma Megaria Elisabeth; Septony B Siahaan; Merry Anna Napitupulu; Mulatua P Silalahi; Rimky Mandala Putra Simanjuntak
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ncvt4p05

Abstract

This research examines how integrated Corporate Social Responsibility (CSR) reporting influences stakeholder engagement effectiveness and subsequently transforms management accounting systems in publicly listed corporations. Drawing upon institutional theory, stakeholder theory, and contingency theory, this study investigates how CSR disclosure practices reshape internal management accounting mechanisms to support strategic decision-making and performance measurement. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 118 publicly listed companies across multiple industries (590 firm-year observations, 2020-2024), the research demonstrates that integrated CSR reporting significantly enhances stakeholder engagement quality (β = 0.647, p < 0.001) and directly influences management accounting system sophistication (β = 0.486, p < 0.001). Stakeholder engagement substantially mediates the relationship between integrated CSR reporting and management accounting systems (indirect effect = 0.392, p < 0.001, VAF = 44.6%). The model explains 58.7% of stakeholder engagement variance and 64.3% of management accounting system variance. This study provides comprehensive empirical evidence of how integrated CSR reporting frameworks drive internal management accounting transformation in contemporary organizational environments
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN STUDI KOMPARATIF PT TELKOM INDONESIA DAN SK TELECOM Wesli Andri Simanjuntak; Septony B. Siahaan
Jurnal Ilmiah METHONOMI Vol. 2 No. 2 (2016): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol2No2.pp59-78

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Telkom Indonesia dan SK Telecom periode tahun 2011-2015 serta perbandingan kinerja keuangan kedua perusahaan tersebut. Metode penelitian yang dilakukan adalah metode deskriptif kuantitatif yaitu metode yang memberikan keterangan lengkap bagi pemecahan masalah yang dihadapi dengan menggunakan statistik angka tertentu. Adapun teknik pengumpulan data dilakukan penulis yaitu dengan studi kepustakaan dan studi lapangan berupa dokumentasi. Data dokumentasi yang dikumpulkan berupa data sekunder yakni laporan keuangan tahun 2011-2015 kedua perusahaan. Analisis yang dilakukan menggunakan analisis rasio dan analisis komparatif terhadap laporan keuangan untuk menilai kinerja keuangan kedua perusahaan. Hasil penelitian dari 4 rasio yang dianalisis, rasio likuiditas perusahaan PT Telkom Indonesia tergolong bagus karena mampu menggunakan aktiva lancar dan kas sebagai jaminan hutang lancar, rasio solvabilitas juga bagus karena lebih menggunakan dana asset dan modal sendiri daripada dana hutang, namun rasio profitabilitas tidak bagus karena perusahaan belum mampu mengelola secara optimal penjualan, asset dan ekuitasnya untuk menghasilkan laba bersih, dan rasio aktivitas kurang bagus karena perputaran piutang dan aktiva tetap tidak dikelola secara efektif walaupun perputaran persediaannya pesat. Rasio likuiditas SK Telecom tergolong kurang bagus karena perusahaan masih kurang mampu mengoptimalkan aktiva lancar dan kas untuk memenuhi hutang lancar, namun rasio solvabilitasnya bagus karena perusahaan lebih menggunakan dana asset dan modal sendiri daripada dana hutang, rasio profitabilitasnya tidak bagus karena belum mampu mengelola penjualan, asset dan ekuitas untuk menghasilkan laba bersih, dan rasio aktivitasnya sedang karena tidak mampu memanfaatkan aktiva tetap secara efektif walaupun perputaran piutangnya bagus dan perputaran persediaannya pesat. Hasil perbandingan kinerja keuangan kedua perusahaan tersebut adalah kinerja keuangan PT Telkom Indonesia lebih bagus daripada SK Telecom, SK Telecom hanya unggul pada perputaran piutang sedangkan PT Telkom Indonesia unggul hampir pada semua rasio.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI LABA AKUNTANSI DAN IMPLEMENTASINYA TERHADAP KELANGSUNGAN HIDUP PERUSAHAAN PADA SEKTOR ANEKA INDUSTRI Septony B. Siahaan; Arthur Simanjuntak; Astri Madonna Damanik
Jurnal Ilmu Manajemen METHONOMIX Vol 4 No 1 (2021): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol4No1.pp1-16

Abstract

The purpose of this study is to test and analyze the factors that affect the value of accounting profits and their implementation on the company's survival in the multi-industry sector during the period 2016 to 2019. The company's survival in the study used a Price to Book Value (PBV) gauge. While accounting profit as a variable intervening in this study uses the measure Return on Assets (ROA). And Firm Size is measured by Logarithm Natural Total Assets. The sample used was 19 companies from 53 populations of various industrial sector companies listed on the Indonesia Stock Exchange for the period 2016-2019. Number of Observations as many as 76 observation data (19 Companies X 4 Years of Observation). Sampling method using Purposive Sampling. The study used multiple regression analysis and was processed using SPSS 25. The results of this study showed that Firm Size and DER partially had a negative and insignificant influence on ROA, and CR partially had a positive and significant influence on ROA. Firm Size, DER, and CR have a shared influence on ROA. Firm Sizes had a negative significant influence on PBV, Direct influence of DER, and CR had a positive and insignificant influence on PBV. Simultaneously Firm Size, DER, and CR had a significant influence on PBV. The direct influence of ROA has a positive significant influence on the PBV. Based on the results of the path analysis showed that the ROA variable did not successfully mediate or become the intervening variable of the Firm Size variable, DER in influencing the PBV. Based on the results of the path analysis shows that the ROA variable successfully mediated or became an intervening variable of the CR variable in influencing the PBV.
Co-Authors Albert Ronaldo Hutasoit Angeline Malik Arison Nainggolan Arthur Simanjuntak Astri Madonna Damanik Avira Avira Beatrice Joyce Rimba Christofer Parmahan Sibarani Deby Tobing Depi Erosna Br Tarigan Dimita Hemalli Premasari Purba Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Eldora Tris Louis Elisabeth, Duma Megaria Enjelina Patrisya Uli Br Sitorus Farida Sagala Gloria J. Silalahi Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Hutapea, Rafidin Ivo Maelina Silitonga Januardi Mesakh Jimmy F. Naibaho Juni Elisa Sari Ginting Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lamria Sagala Listari Laia Malik, Angeline Melanthon Rumapea Merry Anna Napitupulu Mitha Christina Ginting Mulatua P Silalahi Mulatua P. Silalahi Mulatua Silalahi Nurwijayanti Pomelia Pomelia Pomelia, Pomelia Purnama Panggabean PUTRI JESICA SITORUS Ratih S. Panjaitan Rehulina Ibrena Br. Tarigan Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Ronald Hasudungan Ronald Hasudungan Rajagukguk Sahala Purba Saur Melianna Siregar, Delima Sondang N.B. Marbun Sudianto, Lince Tandiono, Trys Hartono Tri Darma Sipayung Wesli Andri Simanjuntak Wesly A Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Willy Tan Yosephine Sembiring