https://ejurnal.methodist.ac.id/index.php/Siakun/issue/feed Jurnal Skripsi Akuntansi 2023-10-17T16:23:03+07:00 Open Journal Systems <p>Diterbitkan oleh Universitas Methodist Indonesia dan dikelola oleh Program Studi S1 Akuntansi sebagai media untuk mempublikasikan hasil penelitian dan pemikiran kalangan Akademisi, Peneliti dan Praktisi di Bidang Akuntansi.</p> <p> </p> https://ejurnal.methodist.ac.id/index.php/Siakun/article/view/2349 ANALISIS PENGARUH RESEARCH AND DEVELOPMENT (R&D) DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA SEKTOR MANUFAKTUR, SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 2023-10-17T14:51:52+07:00 Alfredo Novenius Nainggolan alfredonainggolan2411@gmail.com Septony B. Siahaan septonybsiahaan@gmail.com Arison Nainggolan arison86_nainggolan@yahoo.com Dimita H. P. Purba dimitabaru@gmail.com <p><em>This study intends to inspect and investigate whether</em><em> </em><em>research</em><em> </em><em>and development (R&amp;D) and</em><em> </em><em>profitability have an effect on firm value in food and beverage manufacturing sector companies listed</em><em> </em><em>on the Indonesia Stock Exchange. This exploration is a sort of quantitative examination with a total</em><em> </em><em>sample</em><em> </em><em>of</em><em> </em><em>13 companies in the food and beverage sub-sector manufacturing sector listed on the</em><em> </em><em>Indonesia Stock Exchange during the 2017-2021 period. This study uses Price Book Value as a proxy</em><em> </em><em>for firm value. Sample research was conducted using the purposive sampling method. The information</em><em> </em><em>utilized is optional information, acquired from the site </em><a href="http://www.idnfinancial.co.id/"><em><u>www.idnfinancial.co.id</u></em></a><em> </em><em>The data analysis</em><em> </em><em>process that is carried out first is the old-style suspicion test, and afterward the speculation testing is</em><em> </em><em>done. The measurable strategy utilized is various relapse examinations. The outcomes show that all the</em><em> </em><em>while R&amp;D, and profitability together significantly affect firm worth in the food and refreshment sub-area</em><em> </em><em>producing</em><em> </em><em>organizations</em><em> </em><em>recorded</em><em> </em><em>on</em><em> </em><em>the</em><em> </em><em>2017-2021</em><em> </em><em>BEI.</em><em> </em><em>Partially,</em><em> </em><em>R&amp;D has</em><em> </em><em>no</em><em> </em><em>and</em><em> </em><em>no</em><em> </em><em>significant effect on</em><em> </em><em>firm</em><em> </em><em>value.</em><em> </em><em>Profitability</em><em> </em><em>has</em><em> </em><em>a</em><em> </em><em>positive</em><em> </em><em>and</em><em> </em><em>significant effect</em><em> </em><em>on</em><em> </em><em>firm</em><em> </em><em>value.</em></p> 2023-08-01T00:00:00+07:00 Copyright (c) 2023 Universitas Methodist Indonesia https://ejurnal.methodist.ac.id/index.php/Siakun/article/view/2354 PENGARUH GOOD CORPORATE GOVERNANCE , PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2021 2023-10-17T15:33:07+07:00 Ajarina Ajarina ajarina.surbakti1705@gmail.com Dimita H. P. Purba dimitabaru@gmail.com Duma Rahel Situmorang dudurara88@gmail.com Duma Megaria Elisabeth dumamegariaelisabeth@gmail.com <p><em>This study examines the Effect of Good Corporate Governance, Profitability, and Company Size on the Disclosure</em><em> </em><em>of Corporate Social Responsibility in Banking Companies Listed on the Indonesia Stock Exchange for the</em><em> </em><em>2017-2021 Period. Based on the results of hypothesis testing t board size has a negative and significant</em><em> </em><em>effect on CSR with a significance of 0.430 &lt;0.05, and the value of t count &lt;t table |-0.794|&lt;1.997. Public</em><em> </em><em>ownership</em><em> </em><em>has</em><em> </em><em>a</em><em> </em><em>positive</em><em> </em><em>effect</em><em> </em><em>on</em><em> </em><em>CSR</em><em> </em><em>with</em><em> </em><em>a</em><em> </em><em>significance</em><em> </em><em>value</em><em> </em><em>of</em><em> </em><em>0.234&gt;</em><em> </em><em>0.05,</em><em> </em><em>and</em><em> a </em><em>t-count</em><em> </em><em>value</em><em> of </em><em>1.201</em><em>&lt;t-table 1.997, </em><em>profitability (ROA) has a negative effect on CSR with a significance value of 0.221 &gt; 0.05,</em><em> </em><em>and t-count value |-1.236|&lt;t table 1.997, company size has a negative effect on The CSR significance value</em><em> </em><em>is</em><em> </em><em>0.001</em><em> </em><em>or</em><em> </em><em>&gt;</em><em> </em><em>0.05,</em><em> </em><em>and</em><em> </em><em>the</em><em> </em><em>calculated</em><em> </em><em>t</em><em> </em><em>value</em><em> </em><em>is</em><em> </em><em>|-</em><em> </em><em>3.657|&gt;</em><em> </em><em>t</em><em> </em><em>table</em><em> </em><em>1.997.</em><em> </em><em>Based on the</em><em> </em><em>results</em><em> </em><em>of</em><em> </em><em>the</em><em> </em><em>F-Test,</em><em> </em><em>it shows that the variable size of the board of commissioners, public ownership, ROA, and company size</em><em> </em><em>simultaneously</em><em> </em><em>have</em><em> </em><em>a</em><em> </em><em>significant</em><em> </em><em>effect</em><em> </em><em>on</em><em> </em><em>CSR</em><em> </em><em>because</em><em> </em><em>the</em><em> </em><em>value</em><em> </em><em>of</em><em> </em><em>Sig.</em><em> </em><em>of</em><em> </em><em>0.000</em><em> </em><em>&lt;</em><em> </em><em>0.05,</em><em> </em><em>and</em><em> </em><em>F</em><em> </em><em>count </em><em>7.133 &gt; F table 2.51. The Adjusted R square value of 0.262 (26.2%), as determined by the analysis of the</em><em> </em><em>coefficient of determination, indicates that the dependent variable CSR can be explained by the size of the</em><em> </em><em>board of commissioners, ROA, and company size. In the interim, the excess 73.8% is impacted by factors</em><em> </em><em>beyond</em><em> </em><em>this</em><em> </em><em>exploration</em><em> </em><em>model.</em></p> 2023-08-01T00:00:00+07:00 Copyright (c) 2023 Universitas Methodist Indonesia https://ejurnal.methodist.ac.id/index.php/Siakun/article/view/2340 ANALISIS KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD 2023-10-17T13:59:02+07:00 Andre Doa A. Napitu andredoaanapitu@gmail.com Thomas Sumarsan Goh gotho@yahoo.com Duma Megaria Elisabeth dumamegariaelisabeth@gmail.com <p><em>Penelitian ini merupakan penelitian yang bersifat deskriptif tentang pengukuran kinerja perusahaan pada PT Asuransi Sinar Mas Cabang Medan dengan menggunakan metode pengukuran kinerja Balanced Scorecard. Variabel yang digunakan adalah perspektif keuangan (ROA, ROE, Biaya Operasi, CR, DAR, DER), Perspektif customers/pemegang polis (atribut jasa perusahaan, citra perusahaan dan hubungan dengan nasabah/ pemegang polis), perspektif proses bisnis internal (inovasi dan proses operasi), perspektif pembelajaran dan pertumbuhan (kepuasan kerja dan kemampuan karyawan). Sumber dan metode pengumpulan data adalah primer (kuisioner) dan sekunder (dokumen laporan keuangan). Periode penelitian tahun 2019 – 2021. Sampel dalam penelitian ini adalah pimpinan, karyawan, dan pemegang polis pada PT Asuransi Sinar Mas Cabang Medan. Hasil dari penelitian ini menunjukkan bahwa kinerja PT Asuransi Sinar Mas Cabang Medan dengan menerapkan pendekatan Balanced Scorecard (BSC) ditarik kesimpulan sudah baik. Perspektif keuangan menunjukkan peningkatan yang baik dalam meningkatkan laba. Perspektif customers (pemegang polis) kepada perusahaan sangat baik dan tinggi. Perspektif proses bisnis internal dengan ratio MCE menunjukkan telah menunjukkan efisien dan efektif. Perspektif pembelajaran dan pertumbuhan menunjukkan telah terjadi pengelolaan yang baik terhadap karyawannya yang dibuktikan adanya kepuasan karyawan dan peningkatan kemampuan karyawan. Secara keseluruhan kinerja PT Asuransi Sinar Mas Cabang Medan telah baik dalam semua perspektif yang diukur.</em></p> 2023-08-01T00:00:00+07:00 Copyright (c) 2023 Universitas Methodist Indonesia https://ejurnal.methodist.ac.id/index.php/Siakun/article/view/2352 PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 2023-10-17T15:21:13+07:00 Betesda Br. Sembiring betesdasembiring7@gmail.com Wesly Andri Simanjuntak weslyandri23@gmail.com Lamria Sagala lamriasagala79@gmail.com Arthur Simanjuntak arthursimanjuntak1988@gmail.com <p><em>The purpose of this study is to determine and evaluate the extent of Profitability, Debt Policy, and</em><em> </em><em>Investment</em><em> </em><em>Decisions</em><em> </em><em>simultaneously</em><em> </em><em>and</em><em> </em><em>partially</em> <em>on</em><em> </em><em>Company</em><em> </em><em>Value</em><em> </em><em>in</em><em> </em><em>State-Owned</em><em> </em><em>Companies</em><em> </em><em>(BUMN) Listed on the Indonesia Stock Exchange. Purposive sampling was used to select the sample</em><em> </em><em>for this study, which consisted of 20 to 14 businesses with five years of observation. Secondary data</em><em> </em><em>were</em><em> </em><em>obtained</em><em> </em><em>from</em><em> </em><em>the</em><em> </em><em>annual</em><em> </em><em>reports</em><em> </em><em>of</em><em> </em><em>BUMN</em><em> </em><em>businesses</em><em> </em><em>via</em><em> </em><em>the</em><em> </em><em>website</em><em> </em><a href="http://www.idx.co/"><em>www.idx.co.</em><em> </em></a><em>identifier.</em><em> </em><em>The</em><em> </em><em>information</em><em> </em><em>examination</em><em> </em><em>strategy</em><em> </em><em>utilized</em><em> </em><em>in</em><em> </em><em>this</em><em> </em><em>study</em><em> </em><em>is</em><em> </em><em>various</em><em> </em><em>direct</em><em> </em><em>relapse</em><em> </em><em>examinations.</em><em> </em><em>The</em><em> t-test's</em><em> </em><em>findings lead us to the conclusion that the profitability variable has a positive and significant impact</em><em> </em><em>on company value. Obligation Strategy has a negative yet not huge impact on firm worth. Venture</em><em> </em><em>choices significantly affect the firm worth. The F test reveals that Firm Value is significantly affected by</em><em> </em><em>Profitability,</em><em> </em><em>Debt</em><em> </em><em>Policy,</em><em> </em><em>and</em><em> </em><em>Investment</em><em> </em><em>Decisions</em><em> </em><em>simultaneously.</em><em> </em><em>This</em><em> </em><em>indicates</em><em> </em><em>that</em><em> </em><em>three</em><em> </em><em>independent variables, namely Profitability, Debt Policy, and Investment Decisions, can account for</em><em> </em><em>53.3%</em><em> </em><em>of</em><em> </em><em>the</em><em> </em><em>dependent</em><em> </em><em>variable,</em><em> </em><em>firm</em><em> </em><em>value;</em><em> </em><em>the</em><em> </em><em>remaining</em><em> </em><em>46.7%</em><em> </em><em>is</em><em> </em><em>influenced</em><em> </em><em>by</em><em> </em><em>variables</em><em> </em><em>outside</em><em> </em><em>of</em><em> </em><em>this</em><em> </em><em>research</em><em> </em><em>model</em><em> </em><em>so</em><em> </em><em>that</em><em> </em><em>further</em><em> </em><em>researchers</em><em> </em><em>can</em><em> </em><em>add</em><em> </em><em>variables</em><em> </em><em>other.</em><em> </em><em>which</em><em> </em><em>are</em><em> </em><em>more</em><em> </em><em>dominant</em><em> </em><em>such</em><em> </em><em>as</em><em> </em><em>ROE, DAR, ISO,</em><em> </em><em>and</em><em> </em><em>EVA which can</em><em> </em><em>affect</em><em> </em><em>the</em><em> </em><em>value of</em><em> </em><em>the Company.</em></p> 2023-08-01T00:00:00+07:00 Copyright (c) 2023 Universitas Methodist Indonesia https://ejurnal.methodist.ac.id/index.php/Siakun/article/view/2360 PENGARUH PERGANTIAN AUDITOR, KEPEMILIKAN MANAJERIAL, KETIDAKEFEKTIFAN PENGAWASAN DAN TEKANAN EKSTERNAL TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR KIMIA TAHUN 2017-2021 2023-10-17T16:23:03+07:00 Elia Weny Greace Sitorus eliawenny31@gmail.com Melanthon Rumapea melanthonrumapea@gmail.com Duma Megaria Elisabeth dumamegariaelisabeth@gmail.com <p><em>Tujuan dari penelitian ini adalah untuk mengetahui pengaruh auditor, pemilik manajemen, pengawasan yang tidak efektif, dan tekanan eksternal secara parsial maupun simultan terhadap kecurangan laporan keuangan tahun 2017-2021 pada perusahaan manufaktur subsektor industri kimia yang terdaftar di Bursa Efek Indonesia. . Penelitian ini merupakan jenis penelitian kausal yang mempunyai pendekatan kuantitatif. Penelitian ini dilakukan pada perusahaan manufaktur subsektor produk kimia di Bursa Efek Indonesia melalui website </em><a href="http://www.idx.co.id/"><em>www.idx.co.id.</em></a><em> Dalam penelitian ini yang menjadi sampel adalah 11 perusahaan manufaktur subsektor industri kimia yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode pengumpulan data penelitian ini menggunakan metode penelitian dokumenter dan kepustakaan. Dan dalam penelitian ini teknik analisis datanya menggunakan analisis regresi logistik dengan menggunakan software SPSS 26. Hasil yang diperoleh dalam penelitian ini menunjukkan bahwa pergantian auditor, kepemilikan manajerial dan tekanan eksternal tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Sedangkan ketidakefektifan pengawasan berpengaruh signifikan terhadap kecurangan laporan keuangan.</em></p> 2023-08-01T00:00:00+07:00 Copyright (c) 2023 Universitas Methodist Indonesia https://ejurnal.methodist.ac.id/index.php/Siakun/article/view/2353 ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA RUMAH SAKIT UMUM DAERAH SIDIKALANG BERSTATUS BADAN LAYANAN UMUM 2023-10-17T15:24:48+07:00 Farida Evelin Nadeak faridaevelinnadeak@gmail.com Arthur Simanjuntak arthursimanjuntak1988@gmail.com Duma Rahel Situmorang dudurara88@gmail.com <p><em>This study aimed to describe the financial statements of Regional Hospital (RSUD) of Sidikalang based on (1) PSAK No. 45, (2) Peraturan Menteri Keuangan Nomor 76/PMK.05/2008, and (3) Kepmenkes RI No 1981/Menkes/SK/XII/2010 at The Regional General Hospital of Sidikalang. The study was conducted in Regional General Hospital of Sidikalang which located at West Wirosaban Street rumah sakit , with research subject is finance and accounting staff division of Regional General Hospital of Sidikalang. Data collection techniques were used that trough documentations and interviews. Data analysis method used in this study is descriptive qualitative by comparing the theories and the practice in the preparation of financial statements organization. The results showed that (1) there are 2 indicators in the financial statements of Regional General Hospital of Sidikalang do not accordance with PSAK No. 45, but in generally, Regional General Hospital of Sidikalang has applied PSAK No. 45 in it’s financial statements well; (2) Regional General Hospital of Sidikalang has provided the financial statements based on regulation for public service agency (BLU) that is the guidelines of accounting and financial reporting of public service agency according to Peraturan Menteri Keuangan Nomor 76/PMK.05/2008 and Kepmenkes RI No 1981/Menkes/SK/XII/2010. </em></p> 2023-08-01T00:00:00+07:00 Copyright (c) 2023 Universitas Methodist Indonesia