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Andrew Christian Aseng

Universitas Klabat

Author-ID : 1807846

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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ANALISIS PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Octavio Suoth; Lanemey Brigitha Pandeirot; Andrew Christian Aseng
Klabat Accounting Review Vol 3 No 1 (2022): Klabat Accounting Review
Publisher : UNKLAB Business School

The purpose of this research is to analyze whether profitability as proxied by return on assets, leverage as proxied by debt-to-equity ratio and firm size as proxied by total assets can affect the timeliness of financial reporting. The data used in this research is secondary data obtained from the Indonesian Stock Exchange. The sampling method used purposive sampling. From 47 samples of manufacturing companies registered in the industrial sector for the 2017-2019 period, 141 companies using logistic regression analysis techniques found that profitability, leverage, and firm size could not predict the timeliness of financial reporting. Therefore, the high or low profit of a company cannot be a benchmark for the timeliness of a companyâ€™s financial reporting. In addition, companies that have high leverage do not necessarily delay the submission of their financial statement, this can be due to demands from other parties such as investors and creditors who carry out supervision and keep the company submitting financial reports on time. Furthermore, large and small companies have the same desire to submit financial reports on time. Keywords: financial reporting, firm size, leverage, profitability, timeliness Penelitian ini bertujuan untuk menganalisis apakah profitabilitas yang diukur dengan return on asset, leverage yang diukur dengan debt to equity ratio dan ukuran perusahaan yang diukur dengan total asset dapat memprediksi ketepatan waktu pelaporan keuangan. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia. Metode pengambilan sampel menggunakan purposive sampling. Dari 47 sampel perusahaan manufaktur yang terdaftar pada sektor industri periode 2017-2019, pada 141 perusahaan dengan menggunakan teknik analisis regresi logistik didapati bahwa profitabilitas, leverage dan ukuran perusahaan tidak dapat memprediksi ketepatan waktu pelaporan keuangan perusahaan. Dengan demikian tinggi atau rendahnya profit suatu perusahaan tidak dapat menjadi tolak ukur terhadap ketepatan waktu pelaporan keuangan suatu perusahaan. Selain itu, perusahaan yang memiliki leverage yang tinggi belum tentu menunda penyampaian laporan keuangannya, hal tersebut dapat disebabkan karena adanya tuntutan dari pihak lain seperti investor dan kreditor yang melakukan pengawasan dan membuat perusahaan tetap menyampaikan laporan keuangan tepat waktu. Selanjutnya, perusahaan yang berukuran besar maupun kecil memiliki keinginan yang sama untuk menyampaikan laporan keuangan tepat waktu. Kata kunci: ketepatan waktu, pelaporan keuangan, profitabilitas, leverage, ukuran perusahaan.

Sikap Kontrol Diri dengan Perilaku Konsumtif Mahasiswa: Studi Empiris pada Mahasiswa FKIP Universitas Klabat Merfin Hidayat; Andrew Christian Aseng; Noldin Jerry Tumbel; Lanemey Brigitha Pandeirot
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (2023)
Publisher : SAFE-Network

Self-control has an important role in people's lives, so studying its relationship with consumptive behavior is interesting. For this reason, this study was made to determine the level of self-control, the level of consumptive behavior, and the relationship between self-control and consumptive behavior, especially among students of the Faculty of Education at a private university in North Sulawesi. Quantitative and correlative research methods were used in this study with a total of 200 students as respondents. Furthermore, the mean value is used to find out the level of self-control and consumptive behavior. Meanwhile, the Pearson correlation test was used to seek out the relationship between self-control and consumptive behavior. The results obtained are (1) student self-control is in the high category or students agree that they can control themselves in shopping with an average value of 4.10; (2) student consumptive behavior is in the low category or students do not agree that they behave consumptively or consume goods excessively in shopping with an average value of 2.35, and (3) the results of data analysis using the Pearson correlation test showed that there is a strong and negatively significant relationship between self-control and consumptive behavior with a value of rxy = -0.360 and a significance value of p 0.000 <0.05. Thus, the higher the student's self-control, the lower the consumptive behavior.

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND PROFITABILITY ON EARNINGS MANAGEMENT Nelson Deral Teddy Antou; Nikita JV Poluan; Lanemey Brigitha Pandeirot; Andrew Christian Aseng
Klabat Journal of Management Vol 2 No 2 (2021): Klabat Journal of Management
Publisher : Faculty of Economics and Business, Universitas Klabat

This research aims to determine whether corporate governance has an influence on earnings management. Good Corporate Governance in this research is proxied by using the size of the board of commissioners, independent commissioners, and audit committee. Profitability is proxied by using ROA and ROE. This research uses descriptive statistical method on 102 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. It is found that Good Corporate Governance and profitability do not simultaneously affect earnings management. Partially, the board of commissioners, the independent board of commissioners, audit committee, ROA, and ROE, as well as company size as control variables have no significant effect on earnings management. Keywords: Good Corporate Governance, profitability, earnings management

E-Wallet Attractiveness among Generation Z during the COVID-19 Pandemic Andrew Christian Aseng; Lanemey Brigitha Pandeirot
CogITo Smart Journal Vol. 9 No. 1 (2023): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v9i1.445.84-96

The COVID-19 pandemic has made people start to move to non-cash transactions. This study aimed to find out the attractiveness of e-wallet for gen Z during this pandemic. The research questionnaire was constructed based on literature reviews, previous research as well as in-depth interview with several people from gen Z. After the validity and reliability tests were carried out, the final questionnaire containing 34 question items was distributed to 328 respondents online using convenience and snowball sampling methods. Factor analysis technique was carried out and obtained five factors that make e-wallet attractive according to gen Z: functionality, reputation, accessibility, promotion, and money management.

Stimulasi Kreativitas Individu Melalui Keterampilan Pengelolaan Waktu Siswa SMA Negeri 1 Airmadidi Sandra Kainde; Andrew Christian Aseng; Deisye Supit; Dela Christin Kereh; Natasha Daular
Servitium Smart Journal Vol 1 No 2 (2023): Servitium Smart Journal
Publisher : Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Kurangnya pemahaman tentang kreativitas dan bagaimana cara mengembangkan kreativitas itu sendiri, merupakan keterbatasan bagi siswa dalam kaitannya dengan keterampilan pengelaloaan waktu. Ketidakmampuan untuk mempriotritaskan tugas dan aktivitas menyebabkan siswa terlalu banyak menghabiskan waktu untuk kegiatan yang tidak produktif. Penulis beserta beberapa dosen dan mahasiswa memilih untuk melakukan kegiatan Pengabdian Kepada Masyarakat (PKM) di Sekolah Menengah Atas Negeri 1 Airmadidi oleh karena sekolah ini berada di area wilayah yang sama tempat penulis dan tim mengajar sehingga masyarakat termasuk para siswa dipandang layak dan perlu untuk mendapatkan materi dan stimulasi ini. Metode yang digunakan adalah ceramah, tanya jawab dan aktivitas di kelas selama 45 menit atau satu jam pelajaran kelas regular. Para mahasiswa turut memberikan pendampingan dalam proses kegiatan ini, juga dalam aktivitas dan administrasi. Pada akhir dari kegiatan, siswa memberikan umpan balik dari materi yang telah dipaparkan, menjawab beberapa pertanyaan dan menyelesaikan aktivitas. Secara keseluruhan mereka mengerti, cara mengelola waktu yang baik dan pemanfaatan waktu secara efisien, dapat mendorong siswa memiliki kreativitas. Keterampilan dalam mengelola waktu untuk para siswa sangatlah penting untuk memberikan waktu dan ruang dalam mendorong kreativitas individu.

Co-Authors Angie Wando Deisye Supit Dela Christin Kereh Elvis Ronald Sumanti Grifin Zachary Roring Kristina Ani Lanemey Brigitha Pandeirot Lanny Cantika Stevanie Pongoh Merfin Hidayat Natasha Daular Nelson Deral Teddy Antou Nikita JV Poluan Noldin Jerry Tumbel Octavio Suoth Raldy Wiliam Pasuhuk Reymon Rotikan Sandra Kainde

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