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All Journal The Indonesian Journal of Business Administration Accounting Analysis Journal Jurnal Ilmiah METHONOMI MUDRA Jurnal Seni Budaya JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKA: Jurnal Ilmu Keuangan dan Perbankan Kajian Ekonomi dan Keuangan FINANCIAL : JURNAL AKUNTANSI JURNAL PEMBELAJARAN DAN MATEMATIKA SIGMA (JPMS) Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmu Manajemen METHONOMIX Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Bisnis Mahasiswa Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Ilmiah Accusi
Arthur Simanjuntak, Arthur
Fakultas Ekonomi, Universitas Methodist
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

 1 
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Situmorang, Christina Verawaty; Simanjuntak, Arthur
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.017 KB) | DOI: 10.31289/jab.v5i2.2694

Abstract

This study aims to examine and analyze the influence of good corporate governance on corporate financial performance. Good corporate governance in this study is proxied by percentage of institutional ownership, composition of board of directors and composition of independent commissioner. The financial performance of a banking company is measured by Return on Equity (ROE). The population of this study are banking companies Book II and III listed on the Indonesia Stock Exchange (BEI), amounting to 29 companies. The technique of the sample using purposive sampling obtained 19 companies. The type of data used is secondary data. Data analysis technique in this research use multiple linear regression analysis. The results of this study partially indicate that the percentage of institutional ownership, composition of board of directors and composition of independent commissioner has no significant effect with the direction of negative coefficient on ROE. While the simultaneous percentage of institutional ownership, the composition of the board of directors and the composition of independent commissioners composition have significant effect on ROE with positive coefficient direction.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Christina Verawaty Situmorang; Arthur Simanjuntak
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2694

Abstract

This study aims to examine and analyze the influence of good corporate governance on corporate financial performance. Good corporate governance in this study is proxied by percentage of institutional ownership, composition of board of directors and composition of independent commissioner. The financial performance of a banking company is measured by Return on Equity (ROE). The population of this study are banking companies Book II and III listed on the Indonesia Stock Exchange (BEI), amounting to 29 companies. The technique of the sample using purposive sampling obtained 19 companies. The type of data used is secondary data. Data analysis technique in this research use multiple linear regression analysis. The results of this study partially indicate that the percentage of institutional ownership, composition of board of directors and composition of independent commissioner has no significant effect with the direction of negative coefficient on ROE. While the simultaneous percentage of institutional ownership, the composition of the board of directors and the composition of independent commissioners composition have significant effect on ROE with positive coefficient direction.
Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan Christina Verawaty Situmorang; Arthur Simanjuntak
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.4312

Abstract

The aim of the study is to identify and analyze the impact of strategic management accounting, which mediates market orientation and leadership qualities to financial performance.  This research is quantitative descriptive research. Researchers use quantitative descriptive research to uncover the truth about the study's problems. Bbased on the facts and information available obtained directly from the respondent. The types of data used are primary and supporting data. The main data is obtained from respondents with direct interviews of competent respondents. Supporting data isobtained from dokumen Hotel in Medan City. The method used in data collection in the form of interviewing informants who are sources is hotel managers up to employees who work for at least 3 years. The population of this study is all hotels based on the criteria of three-, four- and five-star hotels in the city of Medan and have been established for at least   5 years. The method used is metode purposive sampling, with the number of samples obtained as many as 64 respondents. Based on the results of the study, partially Market Orientation affects Financial Performance through Strategic Management Accounting. And The Quality of Leaders influences Financial Performance through Strategic Management Accounting. Simultaneously Market Orientation and Leadership Quality have a significant effect on Financial Performance. And Market Orientation and Leadership Qualities Affect Financial Performance Through Strategic Management Accounting.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Christina Verawaty Situmorang; Arthur Simanjuntak
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2694

Abstract

This study aims to examine and analyze the influence of good corporate governance on corporate financial performance. Good corporate governance in this study is proxied by percentage of institutional ownership, composition of board of directors and composition of independent commissioner. The financial performance of a banking company is measured by Return on Equity (ROE). The population of this study are banking companies Book II and III listed on the Indonesia Stock Exchange (BEI), amounting to 29 companies. The technique of the sample using purposive sampling obtained 19 companies. The type of data used is secondary data. Data analysis technique in this research use multiple linear regression analysis. The results of this study partially indicate that the percentage of institutional ownership, composition of board of directors and composition of independent commissioner has no significant effect with the direction of negative coefficient on ROE. While the simultaneous percentage of institutional ownership, the composition of the board of directors and the composition of independent commissioners composition have significant effect on ROE with positive coefficient direction.
Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan Christina Verawaty Situmorang; Arthur Simanjuntak
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.4312

Abstract

The aim of the study is to identify and analyze the impact of strategic management accounting, which mediates market orientation and leadership qualities to financial performance.  This research is quantitative descriptive research. Researchers use quantitative descriptive research to uncover the truth about the study's problems. Bbased on the facts and information available obtained directly from the respondent. The types of data used are primary and supporting data. The main data is obtained from respondents with direct interviews of competent respondents. Supporting data isobtained from dokumen Hotel in Medan City. The method used in data collection in the form of interviewing informants who are sources is hotel managers up to employees who work for at least 3 years. The population of this study is all hotels based on the criteria of three-, four- and five-star hotels in the city of Medan and have been established for at least   5 years. The method used is metode purposive sampling, with the number of samples obtained as many as 64 respondents. Based on the results of the study, partially Market Orientation affects Financial Performance through Strategic Management Accounting. And The Quality of Leaders influences Financial Performance through Strategic Management Accounting. Simultaneously Market Orientation and Leadership Quality have a significant effect on Financial Performance. And Market Orientation and Leadership Qualities Affect Financial Performance Through Strategic Management Accounting.
Co-Authors Andriasan Sudarso Arison Nainggolan Astri Madonna Damanik Azizul Kholis, Azizul Bonia Ayunita Rumapea Brilliant Handyman Manalu Christina V Situmorang Christina Verawaty Situmorang Christina Verawaty Situmorang Christofer Parmahan Sibarani Deby Tobing Dennys Paulus Parlindungan Damanik Dennys Paulus Parlindungan Damanik Depi Erosna Br Tarigan Dewi Delima Hutagalung Dimita Hemalli Premasari Purba Doli Hasibuan Dona Pasaribu Duma M Elisabeth Duma M. Elisabeth Duma Megaria Elisabeth Duma Megaria Elisabeth Duma Megaria Elisabeth Duma Rachel Situmorang Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Elvie Maria Emiya Sri Hagana Br Brahmana Endi Juli Anto Enjelina Patrisya Uli Br Sitorus Eva Gloria Rajagukguk Eviyanti N. Purba Faido M.P. Simanjuntak Fanny Kristina Siregar Farida Sagala Gelar Pandu Raharjo Goh, Thomas Sumarsan Gortap Lumbantoruan Gracesiela Y Simanjuntak GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Harimukti Wandebori Henry Henry Heri Nadeak Herlina Risnawati Sitorus Idaman Sagita Lumbangaol Ivo Maelina Silitonga Ivo Maelina Silitonga Ivo Silitonga Jamaluddin Januardi Mesakh Jeremia Siregar Jeudi A.T.P. Sianturi Jeudi A.T.P. Sianturi Jimmy F. Naibaho Juni Elisa Sari Ginting Junika Napitupulu Lamria Sagala Lamria Sagala Leni Natalia Siagian Lince R. Panataria Margaretha Marini Sinaga May Sartika Tarigan Maylinda Primadanik Melanthon Rumapea Meliati Meliati Melinda Br Pasaribu Mitha Christina Ginting Mitha Christina Ginting Muhammad Isa Alamsyahbana Mulatua P Silalahi Mulatua P. Silalahi Mulatua Silalahi Naomi Febrianti Siringoringo Nindy L Simanullang Novi Darmayanti Purnama Sari Br Sinulingga PUTRI JESICA SITORUS Rasmulia Sembiring Ratih S. Panjaitan Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Rio Juanda Putra Saragih Robinhot Gultom SAGALA, FARIDA Sahala Purba, Sahala Selvina Dwi Putri Septoni B Siahaan Septony B. Siahaan Septony B. Siahaan Septony B. Siahaan Siahaan, Septony B Sianipar, Martin Yehezkiel Simbolon, Lolyta Damora Siti Normi Situmorang, Christina Verawaty Syaharman Syaharman Thomas Sumarsan Thomas Sumarsan Goh Tiur Rajagukguk Tri Darma Sipayung Vebina N. Br. Sembiring Victor Victor Vinsensia Ratna Laia Vivi Valensya Br Karo Welly, Yerisma Wesly A Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Yosephine Natalita Sembiring Yosephine Sembiring Zahri Fadli