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All Journal Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Journal Accounting International Mount Hope
Situmorang, Frenky
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions

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INTERNAL COMPANY BEHAVIORAL FACTORS THAT INFLUENCE FINANCIAL FRAUD SITUMORANG, FRENKY; Pane, Yonson
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.188

Abstract

The aim to be achieved in this research is to obtain empirical evidence regarding the influence of profitability, capital turnover, financial leverage, asset structure, company size, influence on the Financial Fraud, The type of research that will be carried out is a type of quantitative research, namely research that obtains data in the form of numbers or qualitative data that is used. Companies that have complete data that can be used to analyze profitability, capital turnover, financial leverage, asset structure and company size. Return on Assets has no significant effect on the Financial Fraud, Capital Turnover has no significant effect on the Financial Fraud, Financial Leverage has a significant effect on the Financial Fraud, asset structure has no significant effect on the Financial Fraud, Company size has no significant effect on the Financial Fraud, (DTA Return on Assets, Capital Turnover, Financial Leverage, asset structure, Company Size) on the dependent variable (Financial Fraud) that can be produced by this equation is 32.7%, while the remaining 67.3% is influenced by other factors which are not included in this regression. This research only examines internal company finances with a focus on manufacturing companies only. It is hoped that this research can be used as consideration and reference material so that when investing, stakeholders choose transparent companies with a good level of supervision over the financial reporting process, so as to avoid fraudulent financial reporting.
Pengaruh Struktur Modal, Financial Leverage, Likuiditas Dan Operating Leverage Terhadap Resiko Investasi Saham Pada Perusahaan Finance Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2022 Valenchia, Valenchia; Chandra, Eddy; Aruan, Deasy Arisandy; Situmorang, Frenky
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4407

Abstract

Target pengkajian ini guna menganalisa dampak struktur modal, financial leverage, likuiditas serta operating leverage pada resiko investasi saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Pengkajian ini bermetode purposive sampling, Sampel yang diperoleh dari penelitian ini sebanyak 56 dari populasi sebanyak 94. Pengkajian ini berpendekatan kuantitatif serta tipe datanya sekunder. Perolehan pengkajian ini memakai regresi linear berganda, bahwa struktur modal, financial leverage, likuiditas, operating leverage berdampak signifikan pada resiko investasi saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Hasil penelitian menunjukkan bahwa Struktur modal berdampak pada Resiko Investasi Saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Financial Leverage berdampak signifikan pada Resiko Investasi Saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Likuiditas berdampak signifikan pada Resiko Investasi Saham terhadap perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Operating leverage berdampak signifikan pada Resiko Investasi Saham terhadap perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Besar dampak variasi variabel independen pada variabel dependen yang diamati melalui Adjusted R Square sejumlah 58,8% dimana sisanya dipengaruhi oleh faktor lain.
Pengaruh Informasi Akuntansi Kegiatan Pengendalian Dan Penilaian Resiko Terhadap Kualitas Laporan Keuangan Situmorang, Frenky; Nainggolan, Susan G.V.; Pane, Yonson
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5420

Abstract

The purpose of this research is to identify and measure the relationship of the variable Accounting Information Activities Control and Risk Assessment to the Quality of Financial Reporting both partially and simultaneously. The research method used is associative studies looking at causal relationships in which independent variables affect dependent variables. The survey looked at 37 respondents, including one official in the financial department of the regional secretariat, one officer in the general section of the local secretary, one official at the secretariat of the DPRD, three officers in the body (1 official representing one body), and eight officials in the service. If partly tested, it can be concluded that the accounting information variable has a significant impact on the quality of financial statements, whereas the impact of the control activity variable on financial report quality has no significant impact, and the risk assessment variable influence on financial statement quality as well.
Pengaruh Market Value Added, Profitabilitas, Price to Book Value, dan Pertumbuhan Laba Terhadap Harga Saham Pada Perusahaan Sub Sektor Pertambangan Yang Terdaftar di BEI 2020–2023 Cheng, Jessica; Aruan, Deasy Arisandy; Cheng, Jessela; Jonatai, Jesselyn; Situmorang, Frenky
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10211

Abstract

Sektor pertambangan di Bursa Efek Indonesia (BEI) mencakup berbagai perusahaan yang bergerak dalam eksplorasi dan produksi sumber daya alam, seperti batu bara, minyak dan gas, logam, serta mineral lainnya. Penelitian ini bertujuan untuk menganalisis pengaruh Market Value Added, profitabilitas, Price to Book Value, dan Earnings Growth terhadap harga saham perusahaan subsektor pertambangan yang terdaftar di BEI selama periode 2020–2023. Metode penelitian yang digunakan adalah penelitian kuantitatif. Penelitian ini dilakukan dan diolah di Indonesia dengan menggunakan data perusahaan subsektor pertambangan yang terdaftar di BEI pada periode 2020–2023. Populasi penelitian mencakup seluruh perusahaan sektor pertambangan yang terdaftar di BEI selama periode tersebut. Teknik purposive samplingdigunakan dalam penentuan sampel, sehingga diperoleh 64 observasi. Hasil penelitian menunjukkan bahwa Market Value Added tidak berpengaruh dan tidak signifikan terhadap harga saham. Return on Assets (ROA) tidak berpengaruh signifikan terhadap harga saham. Price to Book Value (PBV) juga tidak berpengaruh dan tidak signifikan terhadap harga saham. Earnings Growth tidak berpengaruh dan tidak signifikan terhadap harga saham. Namun demikian, hasil uji F menunjukkan bahwa Market Value Added, Return on Assets, Price to Book Value, dan Earnings Growth secara simultan berpengaruh positif dan signifikan terhadap harga saham.
Co-Authors Aruan, Deasy Arisandy Cheng, Jessela Cheng, Jessica Eddy Chandra Jonatai, Jesselyn Nainggolan, Susan G.V. Pane, Yonson Valenchia, Valenchia