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All Journal Jurnal Minfo Polgan (JMP) PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Linda Wahyu Marpaung
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Computer Science & IT Education Library & Information Science Mathematics Social Sciences Other

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The Effect of ESG Implementation and Operational Efficiency on Company Performance at PT. Agrojaya Perdana: Pengaruh Penerapan ESG dan Efisiensi Operasional Terhadap Kinerja Perusahaan pada PT. Agrojaya Perdana Carissa; Linda Wahyu Marpaung
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.352

Abstract

This study aims to determine the effect of ESG implementation on company performance at PT. Agrojaya Perdana, determine the effect of operational efficiency on company performance at PT. Agrojaya Perdana, and determine the effect of ESG implementation and operational efficiency on company performance at PT. Agrojaya Perdana. The research methodology used is quantitative research. The type of data used in this study is quantitative data, which is data obtained in the form of numbers or figures. The data source is primary data. Primary data was obtained from the results of a questionnaire distributed to PT. Agrojaya Perdana employees. The population in this study was PT. Agrojaya Perdana employees. From the population, a sample of 30 was selected. Validity tests, reliability tests, multiple linear regression analysis, classical assumption tests, partial hypothesis tests (T-tests) and simultaneous significance (F-tests), as well as coefficient of determination tests were all included in the data analysis and testing. The results of the analysis provide the equation Company Performance = 6.205 + 0.254 ESG Implementation + 0.548 Operational Efficiency + e. The t-test results show that the ESG implementation variable has a positive and significant effect on company performance at PT. Agrojaya Perdana where tcount (2.043) > ttable (2.000), the operational efficiency variable has a positive and significant effect on company performance at PT. Agrojaya Perdana where tcount (5.980) > ttable (2.000), the F-test results show that Fcount (71.780) > Ftable (3.15) which means that the independent variables (ESG implementation and operational efficiency) simultaneously affect the dependent variable (company performance). The results of the coefficient of determination (R2) show that 70.5% of company performance variables are influenced by ESG implementation and operational efficiency while the remaining 29.5% are influenced by other variables.
The Influence of Fraud Diamond, Beneish M-Score and Dechow F-Score in Detecting Financial Statement Fraud in Agricultural Companies in the Plantation Sub-Sector (Listed on the IDX) Andini Hajeriah Mualim; Linda Wahyu Marpaung; Stephen C. Fajardo; Safa D. Manala-O
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.363

Abstract

The focus of the study is to examine the Influence of Fraud Diamond, Beneish M-Score and Dechow F-Score in Detecting Financial Statement Fraud. This study was conducted to demonstrate that applying theoretical and quantitative fraud detection models can help identify the likelihood of financial statement manipulation. Companies that are evaluated using these approaches are expected to show more transparent and accountable financial reporting practices, thereby strengthening investor confidence and improving corporate governance. Secondary data serves as the data source for this study, which uses quantitative data types. A population of 32 in the Agricultural Companies in the Plantation Sub-Sector was taken from the Indonesia Stock Exchange website for the period 2021-2024 as many as 20 samples using the Purposive Sampling method. Hypothesis testing was conducted using logistic regression analysis using SPSS 26.0 software. The results showed that Fraud Diamond, Beneish M-Score, Dechow F-Score simultaneously influenced Financial Statement Fraud. ACHANGE, ROA, RECEIVABLE, BDOUT, AUDCHANGE partially influenced Financial Statement Fraud. While LEV, DCHANGE, Beneish M-Score, Dechow F-Score partially did not have a significant effect on Financial Statement Fraud.
Pengaruh Sikap Skeptisisme Profesional Auditor dan Pengalaman Auditor Terhadap Kemampuan Mendeteksi Fraud Liliana Daeli; Frenky Situmorang; Linda Wahyu Marpaung; Audra Nailufar
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16096

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sikap skeptisisme profesional auditor dan pengalaman auditor terhadap kemampuan mendeteksi fraud pada kantor akuntan publik di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan menggunakan aplikasi SPSS sebagai pengolahan data. Teknik penentuan sampel mengunakan teknik sampling hair, sehingga sampel yang digunakan pada penelitian ini adalah 100 auditor yang bekerja pada kantor akuntan publik yang ada di Indonesia. Model analisis data yang digunakan untuk menguji hipotesis adalah model regresi linear berganda. Nilai t hitung  variabel sikap skeptisisme profesional auditor adalah 2.813 sedangkan nilai t tabel adalah 1.998 (2.813 > 1.998). Nilai signifikansi variabel sikap skeptisisme profesional auditor sebesar 0,006 atau lebih kecil dari 0,05 sehingga diperoleh kesimpulan bahwa sikap skeptisisme profesional auditor berpengaruh dan signikan terhadap kemampuan mendeteksi fraud. Nilai t hitung  variabel pengalaman auditor adalah 5.653 sedangkan nilai t tabel adalah 1.998 (5.653 > 1.998). Nilai signifikansi variabel pengalaman auditor sebesar 0,000 atau lebih kecil dari 0,05 sehingga diperoleh kesimpulan bahwa pengalaman auditor berpengaruh dan signikan terhadap kemampuan mendeteksi fraud. Nilai f hitung sebesar 17,501 sedangkan nilai f tabel sebesar 3.939 atau 17.501 > 3.939. Nilai signifikansi sebesar 0,000 atau lebih kecil dari 0,05 sehingga diperoleh kesimpulan bahwa secara simultan sikap skeptisisme profesional auditor dan pengalaman auditor berpengaruh signikan terhadap kemampuan mendeteksi fraud.
Pengaruh E-Commerce dan Sistem Informasi Akuntansi Terhadap Kinerja UMKM Sektor Kuliner di Kota Medan Elva Elva; Linda Wahyu Marpaung; Albert Herlambang
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16100

Abstract

The rapid advancement of information technology has transformed the way businesses interact with markets and consumers, particularly in the culinary sector of micro, small, and medium enterprises (MSMEs) in Medan City. Digitalization through e-commerce provides opportunities for MSMEs to expand market reach, reduce operational costs, and improve transaction efficiency. Meanwhile, the implementation of accounting information systems (AIS) plays a crucial role in enhancing the accuracy of financial records, transparency of reporting, and supporting managerial decision-making. This study aims to analyze the influence of e-commerce and AIS on the performance of culinary MSMEs in Medan. A quantitative approach with causal analysis was employed, involving 223 respondents selected through purposive sampling. Data were collected using Likert-scale questionnaires and analyzed with multiple linear regression using SPSS version 25. The findings reveal that both e-commerce and AIS have a positive and significant effect on MSME performance, both partially and simultaneously. The coefficient of determination (R²) of 49.8% indicates that nearly half of the variation in MSME performance can be explained by these two variables, while the remaining 50.2% is influenced by other factors not examined in this study. The results conclude that the synergy between e-commerce adoption and AIS implementation is a critical strategy for improving competitiveness, operational efficiency, and customer satisfaction in the digital era. Practical implications highlight the need for strengthening digital and accounting literacy among MSME actors, supported by government policies to enhance access to technology. Future research is recommended to include additional variables such as entrepreneurial orientation, product innovation, or the role of social media to provide a more comprehensive understanding of factors affecting MSME performance in the digital economy.
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Pajak Sebagai Variabel Moderasi Nafatika Indriyani Simbolon; Linda Wahyu Marpaung; Albert Herlambang; Johnny Chandra
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16116

Abstract

This study aims to analyze the effect of tax knowledge, tax sanctions, and the quality of tax officer services on individual taxpayer compliance, with tax awareness as a moderating variable. The research was conducted at KPP Pratama Medan Timur. The population consisted of 130,468 individual taxpayers, with a sample of 400 respondents determined using purposive sampling and the Slovin formula. Data were collected through questionnaires using a 1–5 Likert scale. The analytical methods employed included descriptive statistics, classical assumption tests (normality, multicollinearity, linearity, heteroscedasticity), multiple regression analysis, Moderated Regression Analysis (MRA), as well as the coefficient of determination (R²), F-test, and t-test using SPSS version 26. The results showed that: (1) tax knowledge has a positive and significant effect on individual taxpayer compliance; (2) tax sanctions have a positive and significant effect; (3) the quality of tax officer services has a positive and significant effect; (4) tax awareness has a positive and significant effect; (5) tax awareness strengthens the effect of tax knowledge on compliance; (6) tax awareness does not moderate the effect of tax sanctions on compliance; (7) tax awareness strengthens the effect of the quality of tax officer services on compliance. The coefficient of determination (R²) value of 0.612 indicates that 61.2% of the variation in taxpayer compliance is explained by the independent and moderating variables, while the remaining 38.8% is explained by other variables outside the research model. This study concludes that tax knowledge, tax sanctions, quality of tax officer services, and tax awareness simultaneously and partially affect individual taxpayer compliance at KPP Pratama Medan Timur. Tax awareness acts as a moderating variable that strengthens the relationship between tax knowledge and compliance, as well as between the quality of tax officer services and compliance, but does not strengthen the relationship between tax sanctions and compliance.
Co-Authors Albert herlambang Andini Hajeriah Mualim Audra Nailufar Carissa Elva Elva Johnny Chandra Liliana Daeli Nafatika Indriyani Simbolon Safa D. Manala-O Situmorang, Frenky Stephen C. Fajardo