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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Ilmiah Akuntansi dan Humanika E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana MBIA Jurnal Ilmiah Akuntansi dan Bisnis Value: Jurnal Manajemen dan Akuntansi Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Prosiding National Conference for Community Service Project International Journal of Social Science, Education, Communication and Economics Journal of Trends Economics and Accounting Research Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Ekonomi, Bisnis, dan Akuntansi Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Christian, Natalis
Universitas Internasional Batam, Kota Batam, Kepulauan Riau
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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DAMPAK MERGER DAN AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN Mardianto, Mardianto; Christian, Natalis; Edi, Edi
Jurnal Benefita Vol 3, No 1 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.535 KB) | DOI: 10.22216/jbe.v3i1.2434

Abstract

Tujuan dari penelitian ini adalah : 1) Mengetahui dampak merger dan akusisi terhadap kinerja keuangan perusahaan, 2) Memberikan rekomendasi kepada manajemen perusahaan dalam upaya kebijakan merger dan akusisi. Umumnya tujuan dilakukannya merger dan akuisisi adalah menjadi media untuk memperluas portofolio produk, masuk ke pasar yang baru, mendapatkan teknologi baru, akses R&D dan sumber daya yang memungkinkan perusahaan untuk lebih bersaing, bahkan di kompetisi global. Banyaknya merger dan akuisisi membuat kita percaya bahwa perusahaan menjadi lebih profitable. Efektifitas dan efisiensi usaha menjadi lebih baik, sehingga sinergi yang diharapkan dapat dicapai. Penelitian ini dapat diklasifikasikan sebagai penelitian dasar dan bersifat kuantitatif dengan menggunakan data sekunder dengan teknik purposive sampling pada perusahaan yang melakukan merger dan akuisisi pada tahun 2005 hingga 2016. Analisis data yang digunakan adalah uji pair t test melalui program SPSS sehingga menghasilkan usulan rekomendasi bagi pembuat kebijakan untuk upaya merger dan akusisi.This study aimed to determine the effect of the merger and acquisition on the financial performance of companies. And provide companies manager an effort for merger and acquisition. Generally, this aimed at merger and acquisition is medium for extending in portfolio product, into new markets, get new technology, access R&D, and resources for enabling companies to better compete, even competed globally. The number of merger and acquisitions leads us to believe that the company is becoming more profitable. The effectiveness and efficiency of the business become better so that the expected synergy can be achieved. This study can be classified as basic and quantitative research using secondary data with purposive sampling technique on companies doing mergers and acquisitions in 2005 to 2016. Data analysis used is pair t-test through SPSS program so as to generate recommendations for policy maker in effort for merger and acquisitions.
ANALISIS PENGARUH FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Christian, Natalis; Frecky, Frecky
Jurnal Benefita Vol 4, No 1 (2019): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.569 KB) | DOI: 10.22216/jbe.v1i1.3417

Abstract

This research aims to analyze the impact of financial factors on market price in companies listed on the Indonesia Stock Exchange. The independent variables to be analyzed in this research namely return on equity, book value per share, earning per share, dividend per share, dividend yield, price earning and debt to total asset, and with the control variables namely firm size. 121 firms for the period of 2012-2016 used for sample which selected by using purposive sampling method. Software SPSS version 22.0 and Eviews Version 7 for windows are used to test in this research. The results of this research showed that return on equity, book value per share, earning per share, dividend per share, and firm size positively significant on market price while dividend yield show negatively significant on market price. This result also show price earnings positively insignificant and debts to total assets negatively insignificant on market price.Penelitian ini bertujuan untuk menganalisa dampak atas faktor-faktor keuangan terhadap harga saham pada perusahaan yang terdaftar di Bursa Efek Indonesia. Variabel independen yang dianalisa dalam penelitian ini adalah return on equity, book value per share, earning per share, dividend per share, dividend yield, price earning dan debt to total asset, serta ukuran perusahaan sebagai variabel kontrol. Selama periode 2012-2016 sebanyak 121 perusahaan dipilih sebagai objek dalam penelitian ini dengan menggunakan metode purposive sampling. Pengujian data dalam penelitian ini menggunakan software SPSS versi 22.0 dan Eviews versi 7. Hasil penelitian ini menunjukkan bahwa return on equity, book value per share, earning per share, dividend per share dan ukuran perusahaan berpengaruh signifikan positif terhadap harga saham sedangkan dividend yield berpengaruh signifikan negatif terhadap harga saham. Penelitian ini juga menemukan bahwa walaupun price earning dan debts to total assets tidak memiliki pengaruh signifikan terhadapa harga saham, price earning berpengaruh positif dan debts to total assets berpengaruh negatif terhadap harga saham.
ANALISIS TEORI FRAUD PENTAGON S.C.O.R.E METHOD DALAM MENDETEKSI FRAUD PADA LAPORAN KEUANGAN PERUSAHAAN Lina, Claudia Angelina; Christian, Natalis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This research’s aim to analyze factors affect fraud of the company's financial statements on the pentagon's fraud theory S.C.O.R.E Method in order to prevent fraud of financial statements occur. In the theory of S.C.O.R.E Method consists of independent variables in the form of Stimulus, Capability, Opportunity, Rationalization, and Ego. Financial statement detection tool used in this study is F-Score. Sample Detection of fraud in financial statements of Go Public companies which not operate in the property, real estate, finance and construction fields registered in IDX with 2014-2020 period, as rupiah currency. Quantitative data sources are used in detecting fraud against a company's financial statements and are tested using the SPSS version 25 application and Eviews version 10. The results of the study resulted in data that Stimulus, Capabily, and Ego variables had a positive significant on financial statement fraud. Opportunity variable has a znegative significant influence on financial statement fraud. Variable that not significant influence on financial statement fraud is Rationalization variable.
PENDETEKSIAN FINANCIAL SHENANIGANS PADA LAPORAN KEUANGAN PT GARUDA INDONESIA TBK Natalis Christian; Jessica Jessica; Leondy Rionaldo
JURNAL MANEKSI Vol 10, No 1 (2021): Juni 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.501 KB) | DOI: 10.31959/jm.v10i1.644

Abstract

ABSTRACTCompany performs the act of manipulating financial statements to mislead the investors about company’s performance and financial position. This act of manipulating financial statements is commonly known as financial shenanigans. Financial shenanigans is an act that intentionally damages financial performance and condition of the reported firm. This study used PT Garuda Indonesia Tbk in 2018 which has been in public spotlight because the publicated financial statements is not in accordance with the Statement of Financial Accounting Standards (PSAK) which was made by IAI. PT Garuda Indonesia Tbk was indicated perform act of fraud especially shenanigans number 1 about recognizing income too early. PT Garuda Indonesia recorded income from Mahata’s compensation too early, which also violate PSAK 72 by-passing the 5-step model analysis to recognize income.Keyword: Manipulation, financial statement, financial shenanigans, PT Garuda Indonesia Tbk, PSAK 72. ABSTRAKPerusahaan melakukan tindakan manipulasi laporan keuangan untuk mengelabui investor tentang kinerja dan posisi keuangan perusahaan yang sebenarnya. Tindakan manipulasi laporan keuangan ini disebut financial shenanigans. Financial shenanigans merupakan sebuah tindakan yang dengan sengaja merusak kinerja keuangan dan kondisi keuangan perusahaan yang dilaporkan. Pada penelitian ini menggunakan sampel perusahaan PT Garuda Indonesia Tbk. PT Garuda Indonesia Tbk pada tahun 2018 banyak menjadi sorotan publik karena publikasi laporan keuangan tahun 2018 tidak sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang dibuat oleh IAI. PT Garuda Indonesia Tbk terindikasi adanya aksi melakukan tindakan Shenanigan no 1 terjadi mengenai pencatatan pendapatan terlalu dini. PT Garuda Indonesia Tbk mencatat pendapatan atas kompensasi dari Mahata terlalu dini, yang mana sesuai ketentuan yang diatur PSAK 72 dengan melewati 5 (lima) tahapan pengakuan pendapatan.Kata kunci:  Manipulasi, laporan keuangan, financial shenanigns, PT Garuda Indonesia Tbk, PSAK 72.
ANALISIS KETERKAITAN FINANCIAL S ANALISIS KETERKAITAN FINANCIAL SHENANIGANS PADA PERUSAHAAN PT BANK BUKOPIN TBK shandy -; Natalis Christian; Reny -; Greece Agustin; Kelly Paticia
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2485

Abstract

This study aims to examine what financial shenanigans have been violated by one of the IDX companies in Indonesia, namely PT. Bank Bukopin Tbk from 2016 to 2020. Cases of manipulation or falsification of corporate financial report data often occur in various companies without knowing the reputation or scale of the company. Manipulation or falsification of financial report data is carried out with the aim of the company being able to attract investors to believe in the company's transparency. Financial shenanigans is a theory that provides an explanation of how to detect fraud that may occur in a company's financial statements. This study also explains the theories of financial shenanigans 1 to 7 from books or other sources related to the topic of discussion. The results of this study indicate that that PT. Bank Bukopin is suspected of manipulating data presented in financial reports such as overstates. Relation to financial shenanigans, namely recording fictitious income, shifting current costs to the next period and acknowledging the existence of counterfeit income.
PERKEMBANGAN AKUNTANSI BRUNEI DARUSSALAM DAN ANALISIS SHENANIGANS DALAM LAPORAN KEUANGANNYA Natalis Christian; Felicia Aw; Fiorentina Fiorentina; Alice Alice; Anisah Aufah
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.998 KB) | DOI: 10.38043/jiab.v6i1.3017

Abstract

Brunei adalah satu-satunya negara berdaulat sepenuhnya di Kalimantan, sisa wilayah pulau dibagi antara negara Malaysia dan Indonesia. Menurut Dana Moneter Internasional (IMF), Brunei menempati urutan kelima di dunia berdasarkan produk domestik bruto per kapita pada paritas daya beli. Ada dua jenis Standar Akuntansi yang akan diadopsi di Brunei Darussalam, yaitu Standar Pelaporan Keuangan Internasional (IFRS) dan Standar Akuntansi Brunei Darussalam (BDAS) yang dikeluarkan oleh BDASC untuk entitas lain yang tidak memiliki akuntabilitas publik (entitas kepentingan non-publik). Dengan analisis yang penulis lakukan berdasarkan laporan tahunan dan laporan keuangan dengan memakai objek Bank Islam Brunei Darussalam (BIBD) selama 5 tahun terakhir, hasil analisa menunjukkan bahwa perusahaan tidak melakukan praktik Shenanigans 1, Shenanigans 2, Shenanigans 4, Shenanigans 5, Shenanigans 6, Shenanigans 7. Bank Islam Brunei Darussalam (BIBD) melakukan teknik Shenanigans 3 dalam pencatatan laporan keuangannya tanpa pengaruh yang signifikan (jumlah yang kecil) sehingga laporan keuangan masih wajar dan tidak merugikan pihak yang bersangkutan. Kata Kunci: Brunei Darussalam, Perkembangan Akuntansi, Teknik Shenanigans.
PERKEMBANGAN AKUNTANSI SINGAPURA SERTA ANALISIS FINANCIAL SHENANIGANS PADA BLUMONT GROUP LTD Natalis Christian; Friendty Friendty; Alfredo Crisitiano; Angellyn Lim; Uci Sufikat Maskat
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.239 KB) | DOI: 10.38043/jiab.v6i1.3069

Abstract

The development of accounting is related to manipulating financial performance. Accounting includes organizations, certification profession, and financial reporting standards in that country. Financial shenanigans is an action planned to manipulate the financial performance of a company which consists of seven categories. This article describes a comparison between the development of accounting for Indonesia and Singapore, and an analysis of seven financial shenanigans in manipulating financial performance Blumont Group Ltd, a business service company located in Singapore, where was involved in a case of very high new share price manipulation with two listed Singapore companies, Asiasons Capital Ltd and LionGold Corp Ltd in 2013. The research method explains based on facts in Singapore and the financial statements 2016-2020 of Blumont Group Ltd. The results explain that there isn’t evidence that the Blumont Group Ltd company does shenanigans one, two, four, five, six and seven, but was found to practice shenanigans three. Keyword: The development of accounting, Financial Shenanigan, Singapore, Indonesia, Manipulation.
ANALISIS FRAUD MENGGUNAKAN FINANCIAL SHENANIGANS PADA PT PERUSAHAAN GAS NEGARA (PERSERO) TBK Natalia Christina; Natalis Christian; Antoni Antoni; Jhoni Hendri; Devina Devina
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.902 KB) | DOI: 10.38043/jiab.v6i2.3132

Abstract

Tujuan utama dari penelitian ini adalah untuk mengkaji apakah terdapat kecurangan dalam penyajian laporan keuangan perusahaan dengan menggunakan tujuh financial shenanigans. Ruang lingkup dari penelitian ini adalah PT Perusahaan Gas Negara (Persero) Tbk. yang merupakan perseroan milik negara yang terdaftar pada indeks LQ45. Penelitian ini menggunakan metode kualitatif dan menggunakan teknik analisis data dalam menganalisis laporan keuangan perusahaan periode 2016 sampai tahun 2020. Hasil penelitian ini adalah dari kelima periode laporan keuangan yang dianalisis menggunakan tujuh financial shenanigans, tidak ditemukan adanya kecurangan yang menggunakan financial shenanigans dalam penyajian laporan keuangan sehingga dapat disimpulkan bahwa laporan keuangan PT Perusahaan Gas Negara (Persero) Tbk. telah disajikan dengan wajar dan sesuai dengan standar pelaporan akuntansi di Indonesia.
ANALISIS REVENUE SHENANIGANS PADA PERUSAHAAN PT GARUDA INDONESIA (PERSERO) Tbk Junnestine Junnestine; Natalis Christian
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 2 (2021): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v4i2.1317

Abstract

Revenue shenanigans was actions that present false financial statements or manipulated reports with several techniques was included recorded income at the beginning, recorded fake income, diverted income to the next period. This study utilized a qualitative approach in explaining the phenomena that occured in detail and the source of the data used was secondary data. The purpose of this paper was to analyze the revenue shenanigans that had been violated by PT Garuda Indonesia Tbk. The result of this study proved that PT Garuda Indonesia Tbk had made the 1st revenue shenanigans in manipulating its financial statements.
ANALISIS FINANCIAL SHENANIGANS PADA PT TIMAH INDONESIA TBK Abdul Qaadir Malik; Natalis Christian; Niko Nerris Freanggo; Sumardi Sumardi
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i2.3607

Abstract

Financial shenanigans itself is all forms of action that will be carried out by the perpetrator in order to misinterpreting the truth of the company's performance itself. The purpose of this article to review the actions of financial shenanigans that conducted by PT Timah Indonesia Tbk as government ownership company. Sources of this article are based on news and the collection of previous research articles. Our finding was PT Timah Indonesia Tbk are positively manipulating their financial statement by acknowledging the existence of false income on the sale of fixed assets that is not in accordance with the revenue recognition method so that the sales report that has been published that is attached is not completely correct and gives the impression that the company's performance is in best condition.
Co-Authors Abdul Qaadir Malik Afifah Restalia Putri Alfredo Crisitiano Alice Alice Angelica - - Angellyn Lim Anisah Aufah Anjela Rini Febiana Antoni Antoni Arya Dita Aviany Santi Bonadea Visakha Calvin Pang Celine Te Christian Christian Christian Christian Cicilia Antonia Sim Cindy Tan Claudia Angelina Cucu Cahya Cyntia Damayanti Sihombing Darma Pratama Putra David Febrian Delfina Muthia Sabella Devina Devina Dewi Dewi Edi Edi Elbert Henokh Tanberius Emilya Emilya Ericko Wijaya Erika Chen Ermi Wijaya Erwin Erwin Erwin Haryono Estin Rose Eviyani Eugene Adelia Budiawan Evi Yessy Angery Febrika Febrika Felicia Aw Fina Fiorentini Fiona Vinelia Fiorentina Fiorentina Fiqri Pramanda Fransiska Frecky, Frecky Friendty Friendty Grace Vaustine Greece Agustin Haris Yukie Hartono Hartono Helen Febriana Helen Febriana Hellena Risvi Helvida Githa Putri Br Purba Helvida Githa Putri Br Purba Hermanto Hermanto Heru Erlangga Indah Novitasari Indo Dicaprio P Iskandar Itan Jackson Jackson Jacky Lim Jasmine Jasmine Jason Hirawan Jecelyn Jecelyn Jefveny Kho Jennie Jennie Jennifer Iluwati Jennifer Te Jeslyn Fedelia Jessica Jessica Jesslin Jesslin Jessy Venessa Jhoni Hendri Joelyn Veronica Joicelyn Agriffina Josephine Ardini Yaputri Julianti Cesilia Jullystella . Julyanti Julyanti Junnestine Junnestine Juwenni Juwenni Karen Karen Karen Karyn Karyn Katherine Oktaviani Yap Rui Qi Kelly Kelly Kelly Paticia Kelvina Yenanda Kelvina Yenanda Kennily Kho Kenny Marcella Khelly Khelly Kian Ricardoegan Kristina Oktiviani Lenny Julyanti Leondy Rionaldo Lina, Claudia Angelina Lisa Lim M Ramanda Alim Marcelina Victoria Marco Nicholas Alfredo Loho Mardianto Mardianto Meirita Sitadewi Meliesa Chandrawati Melisa Melisa Melisa Putri Pane Mellinda Vellin Merry Agustina Michael Learns Tay Muhammad Ardiansyah Natalia Christina Natalia Harini Natasya Des T.G Nathaniel Leonard Reynaldo Saputra Niko Nerris Freanggo Nindi Suci Rahmadani Nova Sari Manurung Nur Alisha Ainaya Nurul Iffatil Azizah Nydia Salsabila Firdaus Oda I.B. Herryanto Piere Ricardo Pina Pina Pina Pina Putri Utami Rachel Tanwijaya Raimon R Tampubolon Rayden Vebrianto Reny - Resnika Resnika Reymon Yulianto Ria Karina Riksen Sitorus Rina Rina Rio Putra Saltycia Chairika Santikawati Santikawati Saphira Evani Serly Angelica Serly Serly shandy - She Lee Susanti Sheila Septiany Shella Shella Sherly Sherly Sherly Sofyanti Sofyanti Stefy Stefy Stella Maria Theresia Barahama Stella Stella Stephanie Teresa Stivani Ayuning Suwarlan Sumardi Sumardi Susanti - - Susanti Susanti Uci Sufikat Maskat Valen Oktavianti Veni Sisca Venny Chou Venny Venny Veronica Oktavia Veronica Veronica Versia Silvana Versia Silvana Viana Viana Vincent Sun Vinco Vinco Vinvin Evelyn Vinvin Evelyn Viona Angelina Vivin Willy Benyamin Ompusunggu Winson Winson Winton Tan Yehezkiel Putra Galang Yundari, Yundari Yusra Aulia Sari