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All Journal Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Binus Business Review Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Accounting and Management Journal Jurnal Mantik JURNAL LENTERA BISNIS Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Research in Business, Economics, and Education Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) International Journal Of Science, Technology & Management (IJSTM) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) JURNAL MITRA PRIMA Journal of Economics and Business Letters Akuntansi Prima International Journal of Applied Finance and Business Studies Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Innovative: Journal Of Social Science Research International Journal of Scientific Multidisciplinary Research (IJSMR) Journal of Social Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics, Management and Accounting Journal Accounting International Mount Hope Jurnal Media Akademik (JMA)
Enda Noviyanti Simorangkir
Universitas Prima Indonesia
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Journal : Jurnal Akuntansi Multiparadigma

 1 
PENTINGKAH PERPUTARAN ASET BAGI NILAI PERUSAHAAN? Camelia Chandra; Yusuf Ronny Edward; Wilsa Road Betterment Sitepu; Enda Noviyanti Simorangkir
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.27

Abstract

Abstrak – Pentingkah Perputaran Aset bagi Nilai Perusahaan?Tujuan Utama – Penelitian ini bertujuan ntuk menguji peran perputaran aset terhadap nilai perusahaan.Metode – Penelitian ini menggunakan metode uji t. Adapun sampel penelitian adalah basic materials yang terindeks di Bursa Efek Indonesia selama tahun 2017-2020.Temuan Utama – Penelitian ini membuktikan perputaran aset penting bagi nilai perusahaan. Variabel ini mampu menjadi memediasi sejumlah variabel yang terdapat dalam laporan keuangan. Temuan ini mampu menjadi bukti bahwa perputaran aset harus menjadi fokus perusahaan agar rasio keuangan yang lain tetap terjaga.Implikasi Teori dan Kebijakan – Penelitian ini membuktikan bahwa setiap pihak wajib untuk berhati – hati dalam memperhatikan siklus keuangan perusahaan. Selain itu, perusahaan harus mempertahankan eksistensinya dalam memaksimalkan perputaran aset.Kebaruan Penelitian – Penambahan perputaran aset sebagai variabel mediasi merupakan upaya baru dalam pandangan serta penilaian terhadap nilai perusahaan. Abstract – Is Asset Turnover Important for Company Value?Main Purpose – This research examines asset turnover's role in firm value.Method – This research uses the t-test method. The research sample is basic materials indexed on the Indonesia Stock Exchange during 2017-2020.Main Findings – This study proves asset turnover is vital for firm value. This finding can be evidence that asset turnover should be the focus of the company so that other financial ratios are maintained. This variable can mediate several variables contained in the financial statements.Theory and Practical Implications – This research proves that every party must be careful in paying attention to the company's financial cycle. In addition, the company must maintain its existence by maximizing asset turnover.Novelty - The addition of asset turnover as a mediating variable is a new effort in the view and assessment of firm value.
APAKAH TEORI KECURANGAN HEXAGON EFEKTIF MENCEGAH MANIPULASI LAPORAN KEUANGAN PERUSAHAAN BUMN? Mettania Kirana; Nagian Toni; Adam Afiezan; Enda Noviyanti Simorangkir
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.06

Abstract

Abstrak – Apakah Teori Kecurangan Hexagon Efektif Mencegah Manipulasi Laporan Keuangan Perusahaan BUMN?Tujuan Utama – Penelitian dilakukan untuk menguji faktor yang mempengaruhi kecurangan laporan keuangan berdasarkan teori kecurangan hexagon.Metode – Penelitian ini menggunakan metode partial least squares. Sampel penelitian ini adalah 17 perusahaan  BUMN yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2021.Temuan Utama – Tiga unsur teori kecurangan hexagon relevan terhadap terjadinya penyimpangan laporan keuangan. Pengujian membuktikan manipulasi laporan keuangan disebabkan adanya unsur tekanan, rasionalisasi dan arogansi. Meskipun demikian, komite audit tidak mampu memoderasi elemen kecurangan hexagon sebagai pemicu terjadinya penyimpangan laporan keuangan.Implikasi Teori dan Kebijakan – Perusahaan BUMN perlu mewaspadai tekanan eksternal manajemen, pergantian auditor eksternal dan jumlah foto CEO dalam laporan tahunan sebagai indikasi terjadinya kecurangan. Hal demikian juga harus diperhatikan investor dengan mengukur risiko salah saji laporan keuangan.Kebaruan Penelitian – Penelitian ini menambahkan variebel komite audit sebagai moderasi dengan penekanan teori kecurangan hexagon. Abstract – Is Hexagon Fraud Theory Relevant in SOE Financial Statements Fraud?Main Purpose - This study was conducted to examine the factors that influence financial statements fraud based on the hexagon fraud theory.Method – This study uses the partial least squares method. The sample is 17 state-owned companies (SOE) listed on the Indonesia Stock Exchange during 2017-2021.Main Findings - Three elements of the hexagon fraud theory are relevant to the occurrence of financial statement irregularities. Tests prove that financial statement manipulation is due to elements of pressure, rationalization and arrogance. Nonetheless, the audit committee was unable to moderate the element of hexagon fraud.Theory and Practical Implications – SOE need to be aware of external management pressure, changes in external auditors and the number of CEO photos in annual report as indications of fraud. Investors must also pay attention to this by measuring the risk of financial statement misstatement.Novelty – This research adds the audit committee variable as a moderation with an emphasis on the hexagon fraud theory.
Co-Authors ., Refany Adam Afiezan Ahmad Halomoan Siregar, Fhikry Alberto Yakob Kristian Marpaung Anastasia Anastasia Andhy Stephanus Andreinald, Dahner Andri Tampubolon Angel Rika Angelina Anggi Cecilia Damanik Arie Pratania Putri Arni Elly Agustina Manullang Ary Martias Tarigan Barita Ria Evisstella Simanjuntak Bernice, Millicent Br Tarigan, Aremi Buulolo, Mesra Hati Camelia Chandra Christia Christia Cia Cia Na Cindi Yosi Olivia Naibaho Clara Nurcahaya Sitinjak Clarita Surabina Br Purba Dahner Andreinald Damai Yanti Meisarah Siallagan Damanik, Anggi Cecilia Dana Novalita Sibuea Darwin Wijaya Debora Yosephin Samosir Delima Togatorop Desi Fitria Destika Lase Desy Desy Dewi Permata Sari Diana Felicia Dido Tambunan Edo Hasugian Eka Nurmala Sari Elfriede Aturma Yanti Manik Elisabeth Purba Elvira Fitriyani Pakpahan Enzela, Monika Enzelina Enzelina Ester Novalina Saragih Evangeline Evangeline Evangeline, Evangeline Evanta br. Tarigan, Aremi Fanny Citra Febyola Dewanty Naibaho Felixcyrus Ganily Ferico FHIKRY AHMAD HALOMOAN SIREGAR Finnie, Finnie Frans Charles Pardede Fransisca Angeline Galumbang Hutagalung Geby Putri Abel Hutabarat Ginting, Rasinta Ria Goh, Thomas Sumarsan Grescilya Br Tarigan Halawa, Marliyoni Harahap, Qori Nurul Hasanah Hartono Hartono Helman Helman, Helman Herna Sari Dewi Hotriani Saragih, Pera Hottua Samosir Hutagalung , Galumbang Hutagalung, Galumbang Ibrania Euis Anggie Sianturi Irma Natallia Bangun Isieny Wendy Jeffrey ., Jeffrey Jesika Rejeki Br Siregar Jessica Noviyanti Jhon Piter Johnson, Johnson Josua Nainggolan Juli Adela Siagian Juli Arlis Sianturi Juwita Octavia Sinaga Kartina Pakpahan Kawijaya, Jovita Zefanya Stephanie Keumala Hayati Krisna Emalini M Ginting Lase, Destika Lase, Rolina Kristiani Laura Raze Tinambunan Laurence, Jenniver Lavita, Cynthia Lumbantoruan, Novitasari Manik, Elfriede Aturma Yanti Manullang, Arni Elly Agustina Matthew Hasibuan, Beny Mazruk, Nura Achmad Meita Pitriyani Br Sitepu Melvi Amelia Putri Mesra Hati Buulolo Mettania Kirana Na, Cia Cia Nagian Toni Naibaho, Febyola Dewanty Nainggolan, Josua Natalie, Joyce Nauli Andrita Ningrum, Sekar Ningsih Sahanaya Manurung, Rut Novianty Pakpahan, Efendy Peter Limas Priscilia Rani Devita Purba Purba, Elisabeth Purba, Oktavianus Frans William Parasian Purba, Priscilia Rani Devita Putri Wahyuni PUTRI WAHYUNI Putri Wahyuni Rahadian, Risna Rahmat Prayoga, Surya Rajagukguk, Adi Putra Rani Rani Refany . Regina Chetrin Hutagaol riama elfriede tinambunan Richie Rivaldi Halim RINI INDAHWATI Robin Robin, Robin Rolina Kristiani Lase Ruth Yoseline Sihombing S, Merry Rusida Salim, Karyn Sari Manullang, Nova Sarti Hutabarat Sawitri, Putri Nabila Sherlyn Margareth Shifa Rambe, Lainatu Shintia Widianingsih Siagian, Juli Adela Siagian, Putri Aningsih Siallagan, Damai Yanti Meisarah Siburian , Matondang Elsa Simanjuntak, Barita Ria Evisstella Simbolon, Yosua Sinaga, Juwita Octavia Siregar, Fhikry Ahmad Halomoan Sitepu, Wilsa Road Betterment Soni Dharma Syaputra Sonya Airini Batubara, Sonya Airini Sumanti, Vivi Surya Rahmat Prayoga Suwarno, Try Edi SYAHPUTRA, OKY Tabitha Sormin, Alincia Tambunan, Dido Tanadi, Wilsen Tanaka, Viorencia Tarigan, Aremi Evanta Tasya Monica Teguh Hakim Prajoggi Teng, Sauh Hwee Thomas Handoko tinambunan, riama elfriede Togatorop, Delima Toni, Nagian Tony Tony Trecya Wijaya Utam, Yuti Tasha Utami, Yuti Tasha Victorinus Laoli Vimalananda, Yuga Vivi Sumanti Vonny Valencia Widianingsih, Shintia Wilsa Road Betterment Sitepu Wynne, Wynne Y Nainggolan, Elisa Yeyen Syarival Banjarnahor Yosua Simbolon Yunita Sigalingging Yusuf Ronny Edward Yuti Tasha Utam Yuti Tasha Utami Zahwa Ardila Zain , Jenny Zain, Jenny