Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
SIMAK: Jurnal Sistem Informasi, Manajemen dan Akuntansi mempublikasikan kajian ilmiah pada bidang sistem informasi, manajemen dan akuntansi dengan ISSN: 2621-0320 (online) dan ISSN: 1693-5047 (cetak).
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90 Documents
<![CDATA[ESTIMASI ERROR: ANCHORING-ADJUSTMENT DAN REAKSI INVESTOR ]]>
<![CDATA[Riza Praditha]]>
<![CDATA[ SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v18i02.117
<![CDATA[This study aims to test the estimation error of future earnings made by investors and analyze the psychological factors heuristic (anchoring-adjustment) experienced. The subjects in this study were accounting and financial management students at STIE Tri Dharma Nusantara who were proxied as investors. The research design used was within-subject laboratory experiments. The analytical method uses the General Linear Model - Repeated Measurement. The results showed that investors experienced bias in estimating future earnings. Bias is indicated by the magnitude of the error of estimated earnings has a tendency that is close to its initial value. Investors overestimate future earnings when they obtain information with a positive initial value, while investors underestimate the performance of future earnings if they obtain earnings information with a negative initial value. This means that investors experience anchoring-adjustment heuristics and underreaction behavior towards the earnings information presented. Tujuan penelitian ini adalah untuk menguji kesalahan estimasi laba masa depan yang dilakukan investor serta menganalisis faktor psikologi heuristik (anchoring-adjustment) yang dialami. Subjek dalam penelitian ini adalah mahasiswa akuntansi dan manajemen keuangan pada STIE Tri Dharma Nusantara yang diproksikan sebagai investor. Desain penelitian yang digunakan adalah eksperimen laboratorium within-subject. Metode analisis menggunakan General Linear Model – Repeated Measurement. Hasil penelitian menunjukkan bahwa investor mengalami bias dalam mengestimasi laba masa depan. Bias yang ditunjukkan dengan besaran kesalahan estimasi laba memiliki kecenderungan yang mendekati nilai awalnya. Investor megestimasi laba masa depan lebih tinggi (overestimate) ketika memperoleh informasi dengan nilai awal positif, sebaliknya investor underestimate terhadap kinerja laba masa depan jika memperoleh informasi laba dengan nilai awal negatif. Hal ini berarti bahwa investor mengalami heuristik anchoring-adjustment dan berperilaku underraction terhadap informasi laba yang disajikan.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTION, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AGGRESSIVENESS ]]>
<![CDATA[Muhammad Rinaldi]]>;
<![CDATA[Novita Weningtyas Respati]]>;
<![CDATA[Fatimah Fatimah]]>
<![CDATA[ SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v18i02.118
<![CDATA[This study examines the influence of Corporate Social Responsibility (CSR), Political Connection, Capital Intensity, Inventory Intensity of Tax Aggressiveness. Samples were selected using a purposive sampling method so as many as 33 companies in the Basic Industry and Chemical sectors as population, which are listed on the Indonesia Stock Exchange in the 2016-2018 period. The results of this study indicate that Capital Intensity positive affects on Tax Aggressiveness, which indicates that the higher the Capital Intensity, it is suspected that the company practices Tax Aggresiveness. The Corporate Social Responsibility and Political Connection variables show the resultys do not have a positive effect, which means that the higher the level of CSR disclosure and the companies that have Political Connection, the company allegedly did not practice Tax Aggresiveness. Inventory Intensity variable does not affect the Tax Aggressiveness which shows that the high or low value of Invetory Intensity does not affect the presence or absence of the company allededly practicing Tax Aggressiveness.]]>
<![CDATA[PENGARUH LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[Annisa Albi Attahiriah]]>;
<![CDATA[Acep Suherman]]>;
<![CDATA[Ade Sudarma]]>
<![CDATA[ SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v18i02.124
<![CDATA[This study aims to determine the effect of liquidity on dividend policy in industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. This research was conducted using quantitative methods using associative methods. The population in this study consisted of financial statements of industrial companies 2016-2018 as many as 45 companies and sampled as many as 11 companies with 33 financial statements. Sampling in this study is by purposive sampling technique. Data analysis techniques used are the classical assumption and regression tests. The results in this study indicate: The variable taken is dividend policy while the independent variable is liquidity. The results showed that partially the liquidity variable had a negative effect on dividend policy with a t value of -4.095 <2.042 with a significant value of 0.000 <0.05, it could be interpreted that liquidity had a negative effect on dividend policy on companies in various industry sectors listed on the Stock Exchange Indonesia for the period of 2016-2018.]]>
<![CDATA[PENGARUH TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL ]]>
<![CDATA[Kartika Septiary Pratiwi Musa]]>;
<![CDATA[Erwin Saraswati]]>;
<![CDATA[Roekhudin Roekhudin]]>
<![CDATA[ SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v18i02.146
<![CDATA[This research aims to test corporate governance and earning management to corporate social responsibility disclosure. Sample on this resesarch are 62 manufacturing companies and is family company that chosen by purposive sampling method. According to the analysis result, this research shows that earning management has positive and significant impact to corporate social responsibility disclosure and corporate governance that proxied with board of commissioner stated that there is positive relation on corporate social responsibility disclosure, on independent commissioner proportion doesn’t affect significantly to corporate social responsibility disclosure, and on audit committee has significant impact on corporate social responsibility disclosure.]]>
<![CDATA[DESAIN SISTEM PERJALANAN DINAS BERBASIS CLOUD ]]>
<![CDATA[Weli Weli]]>;
<![CDATA[Medio Rahmat Gustimuda Taruna]]>
<![CDATA[ SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v18i02.147
<![CDATA[This study aims to analyze the process of implementing a cloud-based official travel filing system at PT. Timah Tbk. This research was conducted in January to April 2019. Analysis of system implementation was carried out based on the System Development Life Cycle method using analytical tools such as Flowcharts, Data Flow Diagrams, and Entity Relationship Diagrams. Data collection was carried out using interview and observation methods. The analysis process was carried out on the blueprint that had been made in the previous stage then continued with the implementation process using the Kec workflow application. The results of the implementation of the new system, at PT. Timah Tbk has succeeded in increasing the efficiency and effectiveness in carrying out the submission, approval, recording and realization of payment processes. In addition, the new system meets the goals the company wants, namely paperless and cashless.]]>
<![CDATA[DETERMINAN FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN DI INDONESIA DENGAN MENGGUNAKAN FRAUD PENTAGON THEORY ]]>
<![CDATA[Ripa Fajarina Laming]]>;
<![CDATA[Adil Setiawan]]>;
<![CDATA[Nita Kartini]]>
<![CDATA[ SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v18i02.148
<![CDATA[Fraudulent financial reporting is one of the most common types of fraud that occurs in Indonesia. This study looks at the determinants of fraud using the latest fraud theory, namely fraud pentagon theory. This study aims to analyze the effect of pressure, opportunity, rationalization, competence, and arrogance simultaneously on fraudulent financial reporting. The sampling technique in this study using purposive sampling. A sample of 26 banking companies listed on the Indonesia Stock Exchange (IDX) within 10 years. The research data uses the company's annual report for the period 2009-2018 obtained from the Indonesia Stock Exchange (IDX). The analysis method used is multiple linear regression using SPSS version 24. The results show that pressure, opportunity, rationalization, competence, and arrogance simultaneously have a positive and significant effect on fraudulent financial reporting.]]>
<![CDATA[PENGARUH FREE CASH FLOW DAN FINANCIAL LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Jihana Safira Tualeka]]>;
<![CDATA[Tenriwaru Tenriwaru]]>;
<![CDATA[Ummu Kalsum]]>
<![CDATA[ SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v18i02.149
<![CDATA[This research aimed to examine whether free cash flow and financial leverage affected profit management and whether good corporate governance as a moderating variable moderated the effect of free cash flow and financial leverage on profit management on textile and garment companies listed on the Indonesia Stock Exchange in the period 2016-2018. This study used sample of 16 companies from the textile and garment listed on the Indonesia Stock Exchange for the period of 2016-2018, and used a purposive sampling technique. Based on the results of research conduct shows that free cash flow has a negative and significant effect on earnings management. Financial leverage has a negative and not significant effect on earnings management. Good corporate governance can moderate or strengthen the influence between free cash flow and profit management. And good corporate governance can moderate or strengthen the influence between financial leverage and profit management.]]>
<![CDATA[MEMAHAMI NILAI PEMBERDAYAAN CREDIT UNION ]]>
<![CDATA[Kunradus Kampo]]>
<![CDATA[ SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v18i02.150
<![CDATA[This research aims to explore the main meaning that became the core values of empowerment that done by Credit Union (CU). Through a case study approach on CUMK, the researcher then explores the values of CU in stages based on an economic perspective, a church perspective (ecclesia), and a biblical perspective. We found that the meaning of CU empowerment is very comprehensive and holistic that unite inclusive economic concept and the social teaching of the church and also the word of God on bible that focused on raise human dignity to live prosperous. Thus, we conclude that core values of CU empowerment is compassion. Personal human well-being as well as community welfare, should be developed, because man is the creator, center and destination of all social economic life. Whoever obeys to Christ, and first of all looking for Kingdom of God, will draw from Him compassion that stronger and clearer to help all brothers and sisters, and to be soulful of compassion carry out the opus of justice (Gaudium et Spes, 3: 63 and 72).]]>
<![CDATA[PENGARUH BOPO DAN LDR TERHADAP KINERJA KEUANGAN PADA BANK UMUM KONVENSIONAL PERIODE 2017-2019 ]]>
<![CDATA[Tirey Widya Pamungkas]]>;
<![CDATA[Gusganda Suria Manda]]>
<![CDATA[ SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i01.172
<![CDATA[The purpose of this study was to determine the effect of operational risk as proxied by BOPO and liquidity risk as proxied by LDR on financial performance as proxied by ROA. The object of this research is 10 conventional commercial banks for the 2017-2019 period. The analytical method used is descriptive quantitative analysis, multiple linear regression analysis and classical assumption test. The results in this study are operational risk (BOPO) partially has a negative effect on financial performance (ROA) and liquidity risk (LDR) partially has no effect on financial performance (ROA). As well as operational risk (BOPO) and liquidity risk (LDR) simultaneously affect financial performance.]]>
<![CDATA[INTERAKSI KINERJA KEUANGAN PERBANKAN DAN TATA KELOLA DALAM MENINGKATKAN RETURN SAHAM ]]>
<![CDATA[Ina Marice]]>;
<![CDATA[Fransiskus E. Daromes]]>;
<![CDATA[Suwandi Ng]]>
<![CDATA[ SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i01.173
<![CDATA[This research was conducted to investigate the effect of banking performance on stock returns as moderated by corporate governance. The population used in the study were all banks listed on the IDX for the period 2015-2019. The sample in this study were 30 banks selected using purposive sampling method. The analysis was carried out with the help of SPSS 25 and hypothesis testing using multiple linear regression analysis and moderating regression analysis (MRA). The results of this study indicate that banking performance in the form of LDR, CAR, and ROA partially and simultaneously affects stock returns, NPL partially and simultaneously has no effect on stock returns, governance is able to moderate the relationship between LDR, CAR, and ROA on stock returns, but unable to moderate the relationship between NPL and stock returns.]]>
