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All Journal JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Apssai Accounting Review (ApAR) Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal
Aaron M. A. Simanjuntak
Universitas Cenderawasih
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Seluruh Perusahaan Yang Listing Di Bursa Efek Indonesia Periode 2011-2016) Margaretha Barung; Aaron M. A. Simanjuntak; Linda Y. Hutadjulu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.093 KB) | DOI: 10.52062/jakd.v13i2.1437

Abstract

This study aims to obtain empirical evidence on the analysis of factors affecting the extent to which disclosure of sustainability reports are voluntary to companies in Indonesia. Factors used include the sizeof the Board of Commissioners, the proportion of Independent Commissioners, the size of the Audit Committee, Institutional Share Ownership, Concentrated Shares and Size of the Company. Measurement of sustainability report disclosure rates using Global Reporting Initiative (GRI). There are 91 items to detect the level of sustainability report disclosure. The population of this study is all financial data of companies listed on the BEI period 2011-2016. Sampling method used in this research is purposive sampling method. The samples used in this study are all companies that publish annual and financial reports during the period of observation. The total sample used in this study are 16 companies. The data used is secondary data from IDX. The analysis technique used is multiple linear regression analysis. The results of this study indicate that commissionaries independent, concentration institutional ownership and firm size have an effect on sustainability report disclosure, while board commisioner’s size, audit committee size and institutional capital ownership have no effect on sustainability report disclosure
ANALISIS PENGARUH PENGUMUMAN LAPORAN KEUANGAN TERHADAP RETURN SAHAM Linda Cahyani; Aaron M. A. Simanjuntak; Linda Hutadjulu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 1 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.193 KB) | DOI: 10.52062/jakd.v11i1.1407

Abstract

This study purpose are to prove a December 31 financial statements have information content in the presence of abnormal stock returns are significant and fundamental variables to test the effect of abnormal stock returns. The data used in this research is secondary data obtained from the Indonesia Stock Exchange. The research sample as many as 114 companies go public on the Stock Exchange, where the method used is purposive sampling is a sampling method by setting criteriafor certain criteria. With this method of pooling of data (2012-2013) the number of samples (n) = 228. The data were analyzed using the t test and the F test in hypothesis testing. The first hypothesis testing results showed that there was no difference in abnormal stock returns before and after the announcement of the financial statements. While the test results influence fundamental variables partially (t test) between the variable accounts receivable, inventory, gross profit, earnings pershare (EPS), operating cash flow (OCF), return on assets (ROA) and one control variable sized companies against abnormal return shares are all variables did not affect the abnormal stock return. This is supported by test results determination coefficient is 0.036, which means 3.6% value of cumulative abnormal return (CAR) which can be explained by the independent variable and the remaining 96.4% is explained by other variables outside the model.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Riyani Morin; Linda Y. Hutadjulu; Aaron M. A Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.464 KB) | DOI: 10.52062/jakd.v14i2.1456

Abstract

This study aims to analyze the influence of firm characteristics and corporate governance on intellectual capital disclosure and its impact on firm value. This research was conducted again to review the inconsistency of the diversity of the results of previous studies. Firm characteristics are proxied with corporate governance as an independent variable in this study, intellectual capital disclosure is an intervening variable, and firm value as the dependent variable. The results of this study show that firm size has influence on the intellectual capital disclosure. Leverage, profitability, board independence, audit committee, board size do not have influence on intellectual capital disclosure. Intellectual capital disclosure does not have influence on firm value.
PENGUJIAN TEORI FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) Helda F. Bawekes; Aaron M. A. Simanjuntak; Sylvia Christina Daat
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1186.197 KB) | DOI: 10.52062/jakd.v13i1.1429

Abstract

The purpose of this research is to examine the effect of fraud pentagon theory in explaining phenomenon of fraudulent financial reporting at Indonesian companies in the year period of 2011 to 2015. This research uses 9 (nine) independent variables to achieve this objective, namely:Financial targets, Financial stability, External pressure, Institutional ownership, Ineffective monitoring, External audit quality, Changes in auditors, Change of directors, and Frequent number of CEO's picture. The dependent variable was used is fraudulent financial reporting that proxied by restatement. This research uses 210 samples from 42 companies listed on Indonesia Stock Exchange in the year between 2011 and 2015. This research had done by conduncting a quantitative method with secondary data. This secondary data was taken from the financial statements, which are downloaded from the company's website and the Indonesia Stock Exchange web. Method of determining the sample in this research were using purposive sampling. And logistic regression method was used as a data analysis tool. The result of this research proves that financial stability and frequent number of CEO's picture have significant effect to the fraudulent financial reporting. However, financial targets, external pressure, institutional ownership,ineffective monitoring, external audit quality, changes in auditors and directors change have no significant effect on the fraudulent financial reporting
PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN Alam Ashari Kurniawan; Linda Y. Hutadjulu; Aaron M. A Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.857 KB) | DOI: 10.52062/jakd.v15i1.1461

Abstract

This study aims to analyze the influence of earnings management and corporate governance on fraudulent financial statements. This research was conducted again to review the influence of earnings management and corporate governance on fraud. The population in this study is amanufacturing company listed on the Indonesian stock exchange. Based on the purposive sampling method obtained by 50 companies. The number ofobservations is 150 observations. The analysis used is logistic regression. The results in this study indicate that earnings management as measured by discretionary accruals and unexpected revenue per employee proves that there is no influence onfraudulent financial statements. Corporate governance as measured by managerial ownership, institutional ownership, board of commissioners, independent commissioners, independent audit committees does not affect on fraudulent financial statements.
PENGARUH REFORMASI ADMINITRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Wilberth Aiwoy; Otniel Safkaur; Aaron M. A. Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.29 KB) | DOI: 10.52062/jakd.v16i1.1855

Abstract

This study aims to analyze the effect of tax administration reform and tax knowledge on the compliance of Taxable Entrepreneurs in paying taxes at KPP Pratama Jayapura. This type of research data was obtained from primary data where questionnaires were distributed directly to Taxable Entrepreneurs while maintaining the COVID-19 health protocol. This study is a quantitative study with a sample of 100 Taxable Entrepreneurs registered at KPP Pratama Jayapura. The method used to determine the sample in this study is accidental sampling. The analysis technique used in this research is validity and reliability test, classical assumption test, multiple linear regression test and hypothesis. The results showed that simultaneously improving tax administration and knowledge of taxation together had a significant effect on the compliance of Taxable Entrepreneurs at KPP Pratama Jayapura.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHINGSECARA VOLUNTARY (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015) Shartika A. Kencana; Siti Rofingatun; Aaron M. A Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (950.178 KB) | DOI: 10.52062/jakd.v13i1.1425

Abstract

This study aims to analyze the factors affecting voluntary auditor displacement at companies listed on the Indonesia Stock Exchange (IDX). The variables used in this research are Change of Management, Financial Distress, Size of Public Accounting Firm, Change Percentage of ROA and Client Size. The population ofthis study are all companies listed on the Indonesia Stock Exchange in the period of2010 to 2015. The number of companies that became sample in this study were 192observation companies obtained by purposive sampling method. Data analysis technique was used logistic regression analysis with SPSS version 16. Based on the analysis, the result shows that thevariable of Management Change, Financial Distress, KAP Size, and Client Size had not affect the size of the sample company to perform auditor switch, while the ROA Percentage Change had significant influence on the sample company to switching auditors
Penentuan Harga Pokok Produksi dan Akuntansi Sederhana Bagi Usaha Tambak Ikan dan Sagu Masyarakat Aaron M.A. Simanjuntak; Cornelia Desiana Matani
The Community Engagement Journal Vol 1, No 2 (2018)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.573 KB) | DOI: 10.52062/.v1i2.2146

Abstract

The training of production cost pricing and simple accounting for fish ponds businesses and sago production in community is a community engagement activity that aims to help local entrepreneurs form the village of Yoboi to calculate how much their cost of production and how to construct a simple accounting records for their business.
Analisis Faktor-Faktor Kinerja Keuangan Yang Mempengaruhi Harga Saham Dimasa Pandemi Covid-19: Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di BEI Periode 2020-2022 Siburian, Martupa J. S; Simanjuntak, Aaron M. A.; Sesa, Pascalina V. S
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3415

Abstract

The Covid-19 pandemic has had long, medium-, and short-term impacts on the manufacturing sector listed on the Indonesia Stock Exchange. Pressure on the manufacturing sector was caused by policies made by the government by violating PSBB and policies issued by companies, namely laying off their employees, which impacted decreasing company production. This certainly affects the share price of companies in the manufacturing sector on the Indonesia Stock Exchange (IDX). The purpose of this study is to determine whether Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Debt to Equity (DER) have an effect. The population in this study were all manufacturing companies listed on the IDX for the 2020-2022 period, totaling 181 companies; 52 companies were obtained using purposive sampling. The analytical method used is multiple linear regression analysis with the help of SPSS 29 software. The results of this study indicate that Net Profit Margin, Earning Per Share, and Equity Ratio have a significant effect on stock prices. At the same time, Return On Assets and Return On Equity are not significant on stock prices. The stock price is significantly influenced by the following factors at the same time: Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earnings Per Share (EPS), and Debt To Equity Ratio (DER). Keywords: NPM, ROA, ROE, EPS, DER, Stock Price.
Pengaruh Faktor Personal dan Organisasional pada Sikap Berbagi Pengetahuan Dosen Akuntansi (Studi Empiris di Jayapura) Sesa, Pascalina V. S; Wonar, Klara; Simanjuntak, Aaron
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4570

Abstract

This research designed as causal research that investigates the influence of student attitudes on student knowledge sharing behavior and descriptive research using a quantitative approach. The research population was students at universities in Jayapura and the sample was selected using a purposive sampling technique. Quantitative data type with data source in the form of primary data was obtained through filling out questionnaires by respondents. Primary data in the form of questionnaires distributed to universities in Jayapura. The research sample was 61 accounting students. Hypothesis processing using SmartPLS by looking at outer model and inner model measurements. These findings indicate that accounting students' attitudes influence students' behavior in sharing knowledge. The results of this research are useful for lecturers, curriculum designers, and educational planners to consider appropriate steps to promote knowledge sharing activities and integrate them into academic activities. Keywords: knowledge sharing behaviour, intellectual capital, students, university.
Co-Authors Alam Ashari Kurniawan Ardinsyah, Dedy Cornelia Desiana Matani Cornelia Desiana Matani Deisyi, Yulita Falah, Syaikul Febigrace Rangan Hastutie Noor Andriati Helda F. Bawekes Irma Yanti Linda Cahyani Linda Hutadjulu Linda Yuliani Hutadjulu Margaretha Barung Marice Waroi Meinarni Asnawi, Meinarni Nur Azija Fajriah Tulhijrah Kelilauw Orlando Marani Otniel Safkaur Pangayow, Bill J.C Pascalina V. S Sesa Purbananda, Bonang Pamungkas Ramadhan S.S Manafe Riyani Morin Shartika A. Kencana Siburian, Martupa J. S Siti Rofingatun Sylvia Christina Daat Tania Ivanna A. Tanto Wilberth Aiwoy Wonar, Klara Yohanes Cores Seralurin