Papers by Aaron Simanjuntak
Analisis Faktor-Faktor Kinerja Keuangan Yang Mempengaruhi Harga Saham Dimasa Pandemi Covid-19
Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaan paja... more Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak, dan penagihan pajak terhadap upaya penerimaan pajak. Responden dalam penelitian ini adalah petugas pajak (fiskus) di KPP Pratama Jayapura. Jumlah pegawai pajak yang dijadikan sampel penelitian ini adalah 76 pegawai pajak pada Kantor Pelayanan Pajak Pratama di Jayapura. Metode penentuan sampel yang digunakan dalam penelitian ini adalah convenience sampling, sedangkan metode pengolahan data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa Kepemilikan NPWP (X1), Pemeriksaan Pajak (X2) berpengaruh terhadap upaya peningkatan penerimaan pajak. Sedangkan variabel Penagihan (X3) tidak berpengaruh terhadap Upaya Peningkatan Pendapatan Pajak.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, Dan Keputusan Deviden Terhadap Nilai Perusahaan
Jurnal Akuntansi dan Keuangan Daerah, Jun 18, 2019
Pengaruh Mekanisme Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report
Jurnal Akuntansi dan Keuangan Daerah, Nov 20, 2018
The Commen, Nov 25, 2018
The training of production cost pricing and simple accounting for fish ponds businesses and sago ... more The training of production cost pricing and simple accounting for fish ponds businesses and sago production in community is a community engagement activity that aims to help local entrepreneurs form the village of Yoboi to calculate how much their cost of production and how to construct a simple accounting records for their business.
Jurnal Akuntansi dan Keuangan Daerah, Nov 4, 2021
This study aims to determine the effect of tax avoidance on firm value with corporate governance ... more This study aims to determine the effect of tax avoidance on firm value with corporate governance proxied by audit quality as a moderating variable. This research was conducted on the Consumer Goods Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Samples were collected using purposive sampling technique so that the number of samples obtained were 23 companies and 115 financial statements were obtained. This study uses linear regression analysis data testing and moderate regression analysis (MRA). The results show that Tax Avoidance has an effect on firm value and that Corporate Governance as proxied by audit quality is able to moderate the effect of tax avoidance on firm value.
Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kesiapan Teknologi Informasi, Keamanan Dan Kerahasiaan Terhadap Minat Perilaku Penggunaan E-Filing
Jurnal Akuntansi dan Keuangan Daerah, 2020
Jurnal Akuntansi dan Keuangan Daerah, Nov 4, 2021
This study aims to determine the effect of tax avoidance on firm value with corporate governance ... more This study aims to determine the effect of tax avoidance on firm value with corporate governance proxied by audit quality as a moderating variable. This research was conducted on the Consumer Goods Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Samples were collected using purposive sampling technique so that the number of samples obtained were 23 companies and 115 financial statements were obtained. This study uses linear regression analysis data testing and moderate regression analysis (MRA). The results show that Tax Avoidance has an effect on firm value and that Corporate Governance as proxied by audit quality is able to moderate the effect of tax avoidance on firm value.
Accounting Research Unit (ARU Journal)
Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaanpajak... more Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaanpajak, dan penagihan pajak terhadap upaya penerimaan pajak. Responden dalam penelitian ini adalahpetugas pajak (fiskus) di KPP Pratama Jayapura. Jumlah pegawai pajak yang dijadikan sampelpenelitian ini adalah 76 pegawai pajak pada Kantor Pelayanan Pajak Pratama di Jayapura. Metodepenentuan sampel yang digunakan dalam penelitian ini adalah convenience sampling, sedangkanmetode pengolahan data yang digunakan adalah analisis regresi berganda. Hasil penelitianmenunjukkan bahwa Kepemilikan NPWP (X1), Pemeriksaan Pajak (X2) berpengaruh terhadap upayapeningkatan penerimaan pajak. Sedangkan variabel Penagihan (X3) tidak berpengaruh terhadapUpaya Peningkatan Pendapatan Pajak
The Community Engagement Journal: The Commen
The training of production cost pricing and simple accounting for fish ponds businesses and sago ... more The training of production cost pricing and simple accounting for fish ponds businesses and sago production in community is a community engagement activity that aims to help local entrepreneurs form the village of Yoboi to calculate how much their cost of production and how to construct a simple accounting records for their business.
Perolehan kemakmuran perusahaan target diseputar pengumuman kegiatan akuisisi
APSSAI ACCOUNTING REVIEW, Apr 26, 2022
Analisis model penerimaan sistem teknologi akuntansi di sektor UMKM Jayapura dengan pendekatan Te... more Analisis model penerimaan sistem teknologi akuntansi di sektor UMKM Jayapura dengan pendekatan Technology Acceptance Model (TAM).
PENGARUH REFORMASI ADMINITRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)
This study aims to analyze the effect of tax administration reform and tax knowledge on the compl... more This study aims to analyze the effect of tax administration reform and tax knowledge on the compliance of Taxable Entrepreneurs in paying taxes at KPP Pratama Jayapura. This type of research data was obtained from primary data where questionnaires were distributed directly to Taxable Entrepreneurs while maintaining the COVID-19 health protocol. This study is a quantitative study with a sample of 100 Taxable Entrepreneurs registered at KPP Pratama Jayapura. The method used to determine the sample in this study is accidental sampling. The analysis technique used in this research is validity and reliability test, classical assumption test, multiple linear regression test and hypothesis. The results showed that simultaneously improving tax administration and knowledge of taxation together had a significant effect on the compliance of Taxable Entrepreneurs at KPP Pratama Jayapura
This study examines whether internal and external corporate governance (CG) mechanisms can reduce... more This study examines whether internal and external corporate governance (CG) mechanisms can reduce the distressed financial pressures in Indonesian manufacturing industry. As a consideration,This research was investigated whether the internal mechanisms of CG, represented by independent committees as well as audit committee characteristics, and CG's external mechanisms whichdemonstrated by audit quality, have a negative relationship with distressed financial pressures on the manufacturing industry on the Indonesia Stock Exchange. Samples were obtained from 64 manufacturing companies with purposive sampling as a sampling method, and they were collectedof 320 company observations from 2011 to 2015 as samples. Data were obtained from the Company's Annual Report published by the Indonesia Stock Exchange from 2011 to 2015 as well as from the respective company's website. By using logistic regression analysis, this research shows that audit committee characteristics have a sign...
This study aims to obtain empirical evidence on the analysis of factors affecting the extent to w... more This study aims to obtain empirical evidence on the analysis of factors affecting the extent to which disclosure of sustainability reports are voluntary to companies in Indonesia. Factors used include the sizeof the Board of Commissioners, the proportion of Independent Commissioners, the size of the Audit Committee, Institutional Share Ownership, Concentrated Shares and Size of the Company. Measurement of sustainability report disclosure rates using Global Reporting Initiative (GRI). There are 91 items to detect the level of sustainability report disclosure. The population of this study is all financial data of companies listed on the BEI period 2011-2016. Sampling method used in this research is purposive sampling method. The samples used in this study are all companies that publish annual and financial reports during the period of observation. The total sample used in this study are 16 companies. The data used is secondary data from IDX. The analysis technique used is multiple lin...
This study aims to analyze the factors affecting voluntary auditor displacement at companies list... more This study aims to analyze the factors affecting voluntary auditor displacement at companies listed on the Indonesia Stock Exchange (IDX). The variables used in this research are Change of Management, Financial Distress, Size of Public Accounting Firm, Change Percentage of ROA and Client Size. The population ofthis study are all companies listed on the Indonesia Stock Exchange in the period of2010 to 2015. The number of companies that became sample in this study were 192observation companies obtained by purposive sampling method. Data analysis technique was used logistic regression analysis with SPSS version 16. Based on the analysis, the result shows that thevariable of Management Change, Financial Distress, KAP Size, and Client Size had not affect the size of the sample company to perform auditor switch, while the ROA Percentage Change had significant influence on the sample company to switching auditor
Pengaruh Karakteristik Perusahaan Dan Corporate Governance Terhadap Intellectual Capital Disclosure Serta Dampaknya Terhadap Nilai Perusahaan
Jurnal Akuntansi dan Keuangan Daerah, Nov 28, 2019
Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kesiapan Teknologi Informasi, Keamanan Dan Kerahasiaan Terhadap Minat Perilaku Penggunaan E-Filing
Jurnal Akuntansi dan Keuangan Daerah, 2020
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Seluruh Perusahaan Yang Listing Di Bursa Efek Indonesia Periode 2011-2016)
JURNAL AKUNTANSI DAN KEUANGAN DAERAH, 2018
The Community Engagement Journal : The Commen, 2018
The training of production cost pricing and simple accounting for fish ponds businesses and sago ... more The training of production cost pricing and simple accounting for fish ponds businesses and sago production in community is a community engagement activity that aims to help local entrepreneurs form the village of Yoboi to calculate how much their cost of production and how to construct a simple accounting records for their business.
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Papers by Aaron Simanjuntak