On Wednesday, July 10, 2024, the Faculty of Economics and Business at Trisakti University held an Open Doctoral Promotion Session in the field of Economics with a concentration in Accounting at Campus A, Hendriawan Sie Building (S), 8th floor. In this event, Dr. JBP Simandjuntak, S.E., Ak., MSPM., CA. was declared to have passed as a doctor with a “Very Satisfactory” predicate, becoming the 145th graduate of this doctoral program.

The dissertation titled “The Influence of Accounting Policy, Audit Opinion and Audit Process on the Sovereign Asset Liability Management Consolidated Report Moderated by Risk” to analyze the influence of Accounting Policy, Audit Opinion, Audit Process on the SALM consolidated report with SALM risk as the moderating variable, as well as fiscal policy and monetary policy as control variables.

The session was chaired by Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPM, dengan promotor Prof. Dr. Etty Murwaningsari, Ak., MM., CA dan co-promotor Dr. Sekar Mayangsari, Ak., CA., CMA. Tim penguji terdiri dari Dr. Murtanto, Ak., M.Si., CA., CPIA., CCFA; Dr. Susi Dwi Mulyani, Ak.,MM.,CA; Prof.Dr. Aminulla Assagaf, S.E., M.S., MM., M.Ak; Prof. Dr.Ratlan Pardede, MM.

Novelty: The novelty of this research is the SALM risk measurement which originally referred to the SALM consolidation report prepared by the Directorate General of Financing and Risk Management, Ministry of Finance of the Republic of Indonesia, which consists of 3 dimensions, namely macroeconomic risk, government program and policy risk and contingent liability risk. In its development, measurements using these 3 dimensions need to be strengthened with other dimensions considering the dynamics of global and national economic development as well as increasing social and financial interactions between countries and increasing potential for natural disasters..

The research results This research shows that (1) Accounting Policies do not have a significant and positive effect on the Sovereign Asset and Liabilities Management (SALM) consolidated report; (2) Audit Opinion has a significant and positive effect on the Sovereign Asset and Liabilities Management (SALM) Consolidated Report; (3) Process Audit has a significant and positive effect on the Sovereign Asset and Liabilities Management (SALM) consolidated report; (4) The risk of SALM as a moderator does not strengthen the influence of Accounting Policies on the Sovereign Asset and Liabilities Management (SALM) Consolidated Report; (5) The risk of SALM as a moderator strengthens the influence of the Audit Opinion on the Sovereign Asset and Liabilities Management (SALM) Consolidated Report; (6) SALM Risk as a moderator strengthens the influence of the Audit process on the Sovereign Asset and Liabilities Management (SALM) Consolidated Report.

With this achievement, Dr. JBP. Simandjuntak is expected to make a significant contribution to the field of accounting and contribute not only theoretical implications, but also managerial implications, regulatory implications and practical implications. through innovative strategies that have been proposed in his research.