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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Analisa Akuntansi dan Perpajakan Cakrawala Management Business Journal JFRES: Journal of Fiscal And Regional Economy Studies ACE : Accounting Research Journal Lensa Ekonomi Jurnal Ilmu Kehutanan Research Horizon
Simson Werimon
Universitas Papua
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Faktor Yang Mempengaruhi Audit Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan LQ45 Tahun 2017-2021 Rojojor Silitonga; Desirianingsih Haryati Parastri; Simson Werimon
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT The LQ 45 company consists of 45 preferred stocks and has criteria such as good fundamentals, good business growth and a good financial situation. The aims of this research are (1) to find out and analyze the effect of Investment Opportunity Set, Firm Size, Financial Performance on firm value audit in LQ45 companies; (2) to find out whether financial performance affects the relationship between the Investment Opportunity Set and the company value audit; (3) to find out and analyze whether financial performance influences the relationship between firm size and firm value audit through the financial performance of LQ45 companies. This type of research is quantitative research. The results of the study show that (1) Investment Opportunity Set, Firm Size, Financial Performance have no effect on firm value in LQ45 Companies, (2) financial performance cannot mediate the effect of investment opportunity set on firm value so that financial performance cannot become an intervening variable and; (3) the variable financial performance has an influence on the relationship between firm size and firm value so that financial performance can be an intervening variable. Keywords: Investment Opportunity Set, Company Size, Financial Performance, Company Value ABSTRAK Perusahaan LQ 45 terdiri dari 45 saham pilihan yang memiliki kriteria seperti fundamental yang baik, pertumbuhan bisnis yang baik dan situasi keuangan yang bagus. Tujuan penelitian ini adalah (1) untuk mengetahui dan menganalisis pengaruh Investment Opportunity Set, Ukuran Perusahaan, Kinerja Keuangan terhadap audit nilai perusahaan pada perusahaan LQ45; (2) Untuk mengetahui apakah kinerja keuangan mempengaruhi hubungan antara Investment Opportunity Set dengan audit nilai perusahaan; (3) Untuk mengetahui dan menganalisis apakah kinerja keuangan mempengaruhi hubungan antara ukuran perusahaan dengan audit nilai perusahaan melalui kinerja keuangan pada perusahaan LQ45. Jenis penelitian ini adalah penelitian kuantitatif. Hasil penelitian menunjukkan bahwa (1) Investment Opportunity Set, Ukuran Perusahaan, Kinerja Keuangan tidak berpengaruh terhadap nilai perusahaan Pada Perusahaan LQ45, (2) Kinerja keuangan tidak dapat memediasi pengaruh investment opportunity set dengan nilai perusahaan sehingga kinerja keuangan tidak mampu menjadi variabel intervening dan; (3) Variabel kinerja keuangan memiliki pengaruh hubungan ukuran perusahaan dengan nilai perusahaan sehingga kinerja keuangan dapat menjadi variabel intervening. Kata kunci: Investment Opportunity Set, Ukuran Perusahaan, Kinerja Keuangan, Nilai Perusahaan
Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perusahaan Sektor Pertanian Yang Terdaftar Di BEI Pada Tahun 2020-2022 Parastri, Desirianingsih Haryati; Werimon, Simson; Dewi, Anik Kusuma
ACE: Accounting Research Journal Vol 4 No 1 (2024): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT This study aims to assess the impact of corporate social responsibility on tax aggressiveness in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. The methodology employed is quantitative analysis, utilizing a purposive sampling technique. The sample consists of 13 agricultural sector companies registered on the IDX from 2020-2022, resulting in 39 observations. However, 6 outliers were identified, reducing the total number of observations to 33. Data collection techniques include library research and literature review. Simple linear regression analysis was conducted using SPSS statistical software. The findings of this study indicate that corporate social responsibility positively affects tax aggressiveness. Keywords: Corporate Social Responsibility, Tax Aggressiveness ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap agresivitas pajak pada perusahaan sektor pertanian yang terdaftar di bei pada tahun 2020-2022. Teknik analisis yang digunakan dalam penelitian ini adalah analisis secara kuantitatif. Teknik pengambilan sampel yang digunakan berupa teknik purposive sampling. Sampel dalam penelitian ini sebanyak 13 perusahaan sektor pertanian yang terdaftar di BEI tahun 2020-2022 dengan total data pengamatan sebanyak 39 data dan terdapat data outlier sebanyak 6 data selama 3 tahun pengamatan, sehingga total pengamatan berkurang menjadi 33 data. Teknik pengumpulan data yang digunakan adalah studi pustaka dan studi literatur. Metode yang digunakan adalah analisis regresi linear sederhana dengan menggunakan alat bantu software statistics SPSS. Hasil penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh positif terhadap agresivitas pajak. Kata Kunci: Corporate Social Responsibility, Agresivitas Pajak
Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2022 Langsa, Yerika Rombe; Parastri, Desirianingsih Haryati; Werimon, Simson
ACE: Accounting Research Journal Vol 4 No 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT The purpose of this study is to examine the influence of the fraud triangle on fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022. This research employs a quantitative approach. The sample selection utilized the purposive sampling method, resulting in data from 27 companies over a three-year research period. Logistic regression analysis was conducted with the assistance of SPSS software version 29. The findings indicate that financial stability has a negative and significant effect on fraudulent financial reporting. Conversely, external pressure, financial targets, personal financial needs, ineffective monitoring, the nature of the industry, audit opinions, audit changes, and the quality of external auditors do not have a significant effect on fraudulent financial reporting. Keywords: Financial Stability, External Preasure, Financial Target, Personal Financial Need, Ineffective Monitoring, Nature of Industry, Audit Opinion, Audit Change, Quality of External Auditor, Fraudulent Financial Reporting. ABSTRAK Tujuan dari penelitian ini menguji pengaruh fraud triangle terhadap kecurangan laporan keuangan pada perusahaan perbankan yang terdaftar di BEI tahun 2020-2022. Jenis penelitian ini menggunakan penelitian kuantitatif. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 27 perusahaan dengan periode penelitian selama 3 tahun. Penelitian ini menggunakan analisis regresi logistik dengan bantuan software SPSS versi 29. Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Pergantian auditor berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Sedangkan tekanan eksternal, target keuangan, kebutuhan keuangan pribadi, pemantauan tidak efektif, sifat industri, opini audit, dan kualitas auditor eksternal tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Kata kunci: Stabilitas Keuangan, Tekanan Eksternal, Target Keuangan, Kebutuhan Keuangan Pribadi, Pemantauan Tidak Efektif, Sifat Industri, Opini Audit, Pergantian Auditor, Kualitas Auditor Eksternal, Kecurangan Laporan Keuangan.
Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas terhadap Kinerja Keuangan Bank Syariah yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Numberi, Camelia Lusandri; Tamher, Khoiriati; Werimon, Simson; Malino, Marlina
Lensa Ekonomi Vol 19 No 1 (2025): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/lensa.v19i1.405

Abstract

This study aims to analyze the effect of liquidity, profitability, and solvency on the financial performance of Islamic banks listed on the Indonesia Stock Exchange in 2020-2023. This research uses a quantitative approach with multiple linear regression analysis methods. The data used is secondary data from the annual financial statements of four Islamic banks selected through purposive sampling technique, namely PT Bank Aladin Syariah Tbk, PT Bank Syariah Indonesia Tbk, PT Bank BTPN Syariah Tbk, and PT Bank Panin Dubai Syariah Tbk. The independent variables in this study are liquidity (Current Ratio), profitability (Return on Assets), and solvency (Debt to Asset Ratio), while the dependent variable is financial performance (Return on Equity). The analysis results show that partially, only profitability has a significant effect on financial performance. Meanwhile, liquidity and solvency have no significant effect partially. But simultaneously, the three variables have a significant effect on the financial performance of Islamic banks.
Exploring Consumer Credit Impact on Debtor Welfare at Bank Branch Office Kapisa, Ronald Zeth; Situmorang, Elina Relawaty; Werimon, Simson
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.789

Abstract

Household consumption represents a key driver of regional economic growth, as it influences aggregate demand and contributes substantially to gross regional domestic product. Access to consumer credit offered by financial institutions enables households to maintain consumption stability and fulfill essential needs, potentially enhancing welfare. However, if mismanaged, credit may result in excessive financial burdens and reduced quality of life. This study aims to examine the effect of consumer credit on debtor welfare. A quantitative approach was applied using a simple linear regression analysis, with data collected through questionnaires distributed to consumer credit debtors. The results indicate a statistically significant positive effect of consumer credit on debtor welfare, as shown by a regression coefficient of 0.587 and a significance value below 0.05. These findings suggest that increased access to credit contributes to improved household welfare. The study highlights the importance of strengthening credit service quality and promoting responsible financial behavior to ensure that consumer credit functions as a tool for improving welfare rather than creating financial distress. Insights from this research can support banks and local governments in formulating policies that enhance financial inclusion and sustainable economic well-being.  
Analisis Metode Activity Based Costing (ABC) Dalam Menghitung Dan Menentukan Tarif Biaya Pendidikan Sitinjak, Lam Ganda Sari; Parastri, Desirianingsih Haryati; Werimon, Simson
ACE: Accounting Research Journal Vol 3 No 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT This study aims to apply the ABC method in calculating the unit cost of education at SMAS Santo Paulus Manokwari and to compare the unit cost of education using the traditional method with the ABC method. This research uses Descriptive Analysis method with Quantitative approach. Data collection was done with documentation and interview techniques. The results showed that the calculation of education costs at SMAS Santo Paulus Manokwari using the ABC method was greater or undercosting compared to calculations using traditional methods. Keywords: Activity Based Costing (ABC), Unit Cost of Education, SMAS Santo Paulus Manokwari ABSTRAK Penelitian ini bertujuan untuk menerapkan metode ABC dalam menghitung biaya satuan pendidikan di SMAS Santo Paulus Manokwari dan melihat perbandingan biaya satuan pendidikan yang menggunakan metode tradisional dengan metode ABC. Penelitian ini menggunakan metode Analisis Deskriptif dengan pendekatan Kuantitatif. Pengumpulan data dilakukan dengan teknik dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa perhitungan biaya pendidikan biaya pendidikan di SMAS Santo Paulus Manokwari yang menggunakan metode ABC lebih besar atau undercosting dibandingkan dengan perhitungan yang menggunakan metode tradisional. Kata kunci: Activity Based Costing (ABC), Biaya Satuan Pendidikan, SMAS Santo Paulus Manokwari
Pengaruh Cash Holding Dan Bonus Plan Terhadap Income Smoothing Ningrum, Devi Puspita; Werimon, Simson; Simanjuntak, Verawati
ACE: Accounting Research Journal Vol 1 No 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to determine the effect of cash holding and bonus plan on income smoothing in manufacturing companies listed on the indonesia stock exchange in the period of 2017-2019. This study uses quantitative methods. The sample determination using purposive sampling method and obtained 70 companies. Hypothesis testing in this study using logistic regression analysis technique. The results shows that cash holding has a significant and positive effect on income smoothing. Meanwhile, bonus plan has no significant effect on income smoothing. Keywords: Income smoothing, Cash holding, Bonus Plan ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh cash holding dan bonus plan terhadap income smoothing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019. Pelitian ini menggunakan metode kuantitatif. Penentuan sampel menggunakan metode purposive sampling dan menghasilkan sampel sebanyak 70 perusahaan. Pengujian hipotesis pada penelitian ini menggunakan teknik analisis regresi logistik. Hasil penelitian menunjukkan bahwa cash holding berpengaruh signifikan dan positif terhadap income smoothing sedangkan bonus plan tidak mempunyai pengaruh signifikan terhadap income smoothing. Kata kunci: Income smoothing, Cash holding, Bonus Plan
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan (Studi Kasus Pada Kantor BPKAD Provinsi Papua Barat) Barus, Marlina; Werimon, Simson; Parastri, Desirianingsih Haryati
ACE: Accounting Research Journal Vol 1 No 1 (2021): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT This study aims to determine the effect of: (1) Human Resource (HR) competence (2) Government Accounting Standard implementation; (3) Internal Control System implementation (4) Information Technology (IT) utilization; and (5) Organizational commitment on the quality of financial statement of Regional Financial and Assets Management Agency (Badan Pengelola Keuangan dan Aset Daerah - BPKAD). The population of this study is the employees of BPKAD. The data were collected by giving questionnaires to 40 respondents and then analyzed by using multiple regression. The results show that the HR Competence (X1), Government Accounting Standard implementation (X2), Internal Control System implementation (X3), and IT Utilization (X4) have no significant effect on the Quality of Financial Statements. Meanwhile, the Organizational commitment (X5) has a significant effect on the Quality of Financial Statements. Keywords: Quality of Financial Statements, HR Competence, Government Accounting Standard Implementation, Internal Control System Implementation, IT Utilization, Organizational Commitment ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Kompetensi Sumber Daya Manusia (SDM); (2) Penerapan Standar Akuntansi Pemerintahan (SAP); (3) Penerapan Sistem Pengendalian Internal; (4) Pemanfaatan Teknologi Informasi (TI); dan (5) Pengaruh Komitmen Organisasi terhadap Kualitas Laporan Keuangan Kantor BPKAD. Populasi penelitian ini adalah pegawai kantor BPKAD. Data penelitian diperoleh dengan membagikan kuesioner kepada 40 responden. Hasil penelitian menunjukkan bahwa variabel Kompetensi SDM (X1), Penerapan SAP (X2), Penerapan SPI (X3), dan Pemanfaatan TI (X4) tidak berpengaruh signifikan terhadap Kualitas Laporan Keuangan. Sedangkan variabel Komitmen Organisasi (X5) berpengaruh signifikan terhadap Kualitas Laporan Keuangan kantor Badan Pengelola Keuangan dan Aset Daerah Provinsi Papua Barat. Kata Kunci: Kualitas Laporan Keuangan, Kompetensi SDM, Penerapan SAP, Penerapan SPI, Pemanfaatan TI, Komitmen Organisasi
Co-Authors Adolf Z. D. Siahay Alvany Theresia Wanma Anik Wuriasih Balthazar Kambuaya Barus, Marlina Billy Johan Herman Ratag Camelia Lusandri Numberi Desirianingsih Haryati Parastri Dewi, Anik Kusuma Grace M Sirande Hustianto Sudarwadi Jonni Marwa Kapisa, Ronald Zeth Langsa, Yerika Rombe Lilik Setiawati Malino, Marlina Marlina Malino Marlina Malino Memed Ronsumre Mona P. Mokodompit Ningrum, Devi Puspita Novita Kristina Mramra Numberi, Camelia Lusandri Nurwijayanti Parastri, Desirianingsih Haryati Rojojor Silitonga Simanjuntak, Verawati Sitinjak, Lam Ganda Sari Situmorang, Elina Relawaty Subekti Catur Oktarisa Syarifudin Tamher, Khoiriati Tety Lensiana Mandua Verawati Simanjuntak