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All Journal Journal of Economic, Bussines and Accounting (COSTING) FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Jurnal Ipteks Terapan : research of applied science and education Jurnal Pengabdian Masyarakat Inovasi Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Ilmiah Accusi Jurnal Ilmiah METHONOMI Jurnal Ilmu Manajemen METHONOMIX METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Siahaan, Septony B
LP3M UNIVERSITAS METHODIST INDONESIA
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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI LABA AKUNTANSI DAN IMPLEMENTASINYA TERHADAP KELANGSUNGAN HIDUP PERUSAHAAN PADA SEKTOR ANEKA INDUSTRI Septony B. Siahaan; Arthur Simanjuntak; Astri Madonna Damanik
Jurnal Ilmu Manajemen METHONOMIX Vol 4 No 1 (2021): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol4No1.pp1-16

Abstract

The purpose of this study is to test and analyze the factors that affect the value of accounting profits and their implementation on the company's survival in the multi-industry sector during the period 2016 to 2019. The company's survival in the study used a Price to Book Value (PBV) gauge. While accounting profit as a variable intervening in this study uses the measure Return on Assets (ROA). And Firm Size is measured by Logarithm Natural Total Assets. The sample used was 19 companies from 53 populations of various industrial sector companies listed on the Indonesia Stock Exchange for the period 2016-2019. Number of Observations as many as 76 observation data (19 Companies X 4 Years of Observation). Sampling method using Purposive Sampling. The study used multiple regression analysis and was processed using SPSS 25. The results of this study showed that Firm Size and DER partially had a negative and insignificant influence on ROA, and CR partially had a positive and significant influence on ROA. Firm Size, DER, and CR have a shared influence on ROA. Firm Sizes had a negative significant influence on PBV, Direct influence of DER, and CR had a positive and insignificant influence on PBV. Simultaneously Firm Size, DER, and CR had a significant influence on PBV. The direct influence of ROA has a positive significant influence on the PBV. Based on the results of the path analysis showed that the ROA variable did not successfully mediate or become the intervening variable of the Firm Size variable, DER in influencing the PBV. Based on the results of the path analysis shows that the ROA variable successfully mediated or became an intervening variable of the CR variable in influencing the PBV.
PENGARUH RETURN ON ASSET DAN RISK PROFILE TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Arthur Simanjuntak; Septony B. Siahaan; Rehulina Ibrena Br. Tarigan
Jurnal Ilmu Manajemen METHONOMIX Vol 6 No 2 (2023): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol6No2.pp75-91

Abstract

This study aims to determine the effect of return on assets and risk profile on firm value with good corporate governance as a moderating variable in the agricultural sector listed on the Indonesian stock exchange for the 2017-2021 period. This research is a type of causal research. The data used in this study is secondary data which can be accessed through the websites www.idx.co.id and www.idnfinancials.com. The population of this study consisted of 24 companies. The sampling method used in this study was purposive sampling and a total of 13 sample companies were obtained for 5 observation periods (2017-2021) with a total of 65 research observations. The technique used in this study is Moderated Regression Analysis (MRA) using the SPSS 22 program. The results of this study indicate that ROA, BRISK have no effect on firm value partially. Meanwhile, GCG can influence significantly by strengthening the relationship between ROA and company value. GCG can also affect or be able to moderate BRISK's relationship to firm value.
PENGARUH PERANAN BIRO SATUAN PENGAWASAN INTERNAL (SPI) DAN CODE OF CONDUCT (PEDOMAN PERILAKU) TERHADAP GOOD CORPORATE GOVERNANCE (GCG) PADA PTPN III (PERSERO) MEDAN Septony B. Siahaan
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 2 No 1 (2018): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

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

Abstract

Tujuan penelitian ini adalah untuk menguji dan mengetahui apakah fungsi Biro SPI dan manfaat Code Of Conduct memiliki pengaruh terhadap pelaksanaan GCG pada PTPN III (Persero) di Medan.Metode yang digunakan adalah metode kuantitatif dari kuesioner yang disebar ke 100 orang secara acak.Hasil kuesioner di tabulasi dalam bentuk scoring dan kode.Hasil penelitian menunjukkan bahwa SPI dan Code Of Conduct secara keseluruhan berpengaruh terhadap GCG pada PTPN III (Persero) Medan tetapi setelah dianalisis lebih lanjut pengaruh yang dihasilkan kecil yaitu sebesar 22,9%,Masing – masing SPIdan Code Of Conduct secara parsial tidak berpengaruh terhadap GCG pada PTPN III (Persero) Medan karena masing - masing variabel X tersebut hanya mempunyai pengaruh yang kecil yaitu sekitar 17,80% dan 0,3%
PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP INTEGRITAS LAPORAN KEUANGAN STUDI KASUS PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Septony B. Siahaan
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 1 No 1 (2017): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

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

Abstract

Penelitian ini pada dasarnya bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan manajerial, komite audit, komisaris independen, kualitas KAP, ukuran perusahaan tehadap integritas laporan keuangan baik secara parsial maupun secara bersama-sama. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah pengumpulan data studi dokumentasi, yaitu studi pengumpulan data dengan mempelajari catatan dan dokumen-dokumen perusahaan baik dalam bentuk dokumen maupun petunjuk- petunjuk guna mendapatkan data yang diperlukan. Data yang diperlukan dalam peneltian ini berupa laporan keuangan perusahaan manufaktur yang dipublikasikan oleh Bursa Efek Indoensia melalui situs www.idx.co.id. Hasil dari penelitian ini menunjukkan secara parsial atau masing-masing komite audit berpengaruh positif dan signifikan terhadap integritas laporan keuangan. Namun kepemilikan institusional, kepemilikan manajaerial, komisaris independen, kualitas KAP, ukuran perusahaan secara parsial tidak berpengaruh dan tidak signifikan terhadap integritas laporan keuangan. Dalam penelitian ini terjadi hubungan yang rendah antara variabel independen dan variabel dependen. Namun secara keseluruhan kepemilikan institusional, kepemilikan manajerial, komite audit, komisaris independen, kualitas KAP, ukuran perusahan berpengaruh secara positif dan signifikan terhadap integritas laporan keuangan.
PENERAPAN GOOD GOVERNANCE BERBASIS BIROKRASI PEMERINTAHAN DIGITAL UNTUK MENGATASI PANDEMI COVID-19 DI INDONESIA Septony B. Siahaan; Arthur Simanjuntak; Wesly A. Simanjuntak; Dompak Pasaribu
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 2 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No2.pp154-163

Abstract

Since 2019, many countries in the world have faced health, economic, social and political shocks and difficult challenges to deal with the COVID-19 pandemic, including Indonesia. With these conditions, the performance of the government system in dealing with the pandemic is tested transparently in public. However, the implementation of good governance by the Indonesian government itself is carried out with steps and decisions that will be taken and implemented through the government bureaucracy digitally to the community in order to reduce the positive number of COVID-19. The implementation of good governance also needs to be supported by other important elements that are improved by the digital governance bureaucracy, namely transparency, accountability, efficiency and effectiveness.
ANALISIS DAMPAK COVID-19 TERHADAP PERUBAHAN HARGA DAN VOLUME TRANSAKSI SAHAM PADA SUB SEKTOR FARMASI YANG TERDAFTAR DIBURSA EFEK INDONESIA Purnama Panggabean; Septony B. Siahaan; Duma Megaria Elisabeth
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 2 (2023): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No2.pp136-145

Abstract

This study aims to determine whether there are significant differences between stock prices and trading volume before and after Covid-19 in pharmaceutical companies listed on the Indonesia Stock Exchange. The sample collection technique used purposive sampling method. Based on the determine criteria, this research obtained 10 companies sample. This study uses secondary data with descriptive analysis methods and quantitative analysis. Data analysis in this study used the Wilcoxon signed rank test, the data for this study were taken 30 days before and 30 days after the announcement of Covid-19 in Indonesia. The results showed that there were significant differences in stock prices and trading volume before and after Covid-19 in Indonesia.
Strategic Management Accounting and Digital Transformation: The Role of Big Data Analytics in Decision Making Septony B Siahaan; Wesly Andri Simanjuntak; Januardi Mesakh; Mulatua Silalahi; Merry Anna Napitupulu
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vsskcg83

Abstract

This research investigates how Big Data Analytics (BDA) functions as a transformative mechanism for enhancing Strategic Management Accounting (SMA) effectiveness through improved decision-making quality in the digital era. Drawing upon Resource-Based View theory, Dynamic Capabilities theory, and Information Processing theory, this study examines how big data analytics capabilities create competitive advantages through enhanced analytical depth and strategic decision quality. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 multinational corporations across multiple industries (640 firm-year observations, 2020-2024), the research demonstrates that big data analytics implementation significantly enhances strategic management accounting practices (β = 0.694, p < 0.001) and directly improves decision-making quality (β = 0.483, p < 0.001). Strategic management accounting substantially mediates the relationship between big data analytics and decision-making quality (indirect effect = 0.412, p < 0.001, VAF = 46.1%). The model explains 62.3% of strategic management accounting variance and 68.9% of decision-making quality variance. This study provides comprehensive empirical evidence of how digital transformation through big data analytics revolutionizes management accounting functions and organizational decision-making capabilities in contemporary business environments
Integrated CSR Reporting and Stakeholder Engagement: Implications for Management Accounting Systems Duma Megaria Elisabeth; Septony B Siahaan; Merry Anna Napitupulu; Mulatua P Silalahi; Rimky Mandala Putra Simanjuntak
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ncvt4p05

Abstract

This research examines how integrated Corporate Social Responsibility (CSR) reporting influences stakeholder engagement effectiveness and subsequently transforms management accounting systems in publicly listed corporations. Drawing upon institutional theory, stakeholder theory, and contingency theory, this study investigates how CSR disclosure practices reshape internal management accounting mechanisms to support strategic decision-making and performance measurement. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 118 publicly listed companies across multiple industries (590 firm-year observations, 2020-2024), the research demonstrates that integrated CSR reporting significantly enhances stakeholder engagement quality (β = 0.647, p < 0.001) and directly influences management accounting system sophistication (β = 0.486, p < 0.001). Stakeholder engagement substantially mediates the relationship between integrated CSR reporting and management accounting systems (indirect effect = 0.392, p < 0.001, VAF = 44.6%). The model explains 58.7% of stakeholder engagement variance and 64.3% of management accounting system variance. This study provides comprehensive empirical evidence of how integrated CSR reporting frameworks drive internal management accounting transformation in contemporary organizational environments
Audit Report Lag and Factors That Affect It in LQ45 Companies On The IDX Duma Megaria Elisabeth; Merry Anna Napitupulu; Septony B Siahaan; Rike Yolanda Panjaitan
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6tsbb603

Abstract

This study aims to analyze audit report lag and its determinants among companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) for the period 2020–2024. A quantitative approach was adopted using secondary data from annual reports and financial statements of 45 LQ45 companies. Variables examined include firm size, profitability, leverage, audit firm size, auditor opinion, audit committee, and solvability as independent variables against audit report lag as the dependent variable. Panel data regression with fixed effects estimation was employed. Results indicate that firm size (β = -3.812, p < 0.001), profitability (β = -2.147, p < 0.001), audit firm size (β = -8.423, p < 0.001), and audit opinion (β = -5.214, p < 0.001) significantly and negatively affect audit report lag. Leverage (β = 2.341, p < 0.001) shows a significant positive effect. The R² of 0.684 confirms that independent variables explain 68.4% of audit report lag variation. This study updates the literature by specifically focusing on LQ45 companies as Indonesia's blue-chip firms, offering the latest empirical evidence on determinants of audit report lag within Indonesia's evolving post-pandemic capital market context.
Sustainability Reporting and Its Impact on Financial Performance: Evidence from Indonesian Public Companies Merry Anna Napitupulu; Duma Megaria Elisabeth; Septony B Siahaan; Januardi Mesakh
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/tk6bev36

Abstract

This study aims to analyze the impact of sustainability reporting on the financial performance of public companies listed on the Indonesia Stock Exchange (IDX) for the period 2015–2024. A quantitative approach was adopted using secondary data from sustainability reports and annual financial statements of 120 non-financial companies listed on the IDX that published sustainability reports. Dependent variables include Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while the primary independent variable is the sustainability disclosure index measured using the Global Reporting Initiative (GRI) framework. Panel data analysis with fixed effects and random effects approaches was employed. Results indicate that sustainability disclosure has a significant positive effect on ROA (β = 0.214, p < 0.001), ROE (β = 0.187, p < 0.01), and Tobin’s Q (β = 0.312, p < 0.001), indicating that companies that comprehensively disclose sustainability practices have better financial performance and market value. These findings reinforce the literature on the positive relationship between environmental and social responsibility and firm value creation in the context of the Indonesian capital market
Co-Authors Albert Ronaldo Hutasoit Angeline Malik Arison Nainggolan Arthur Simanjuntak Astri Madonna Damanik Avira Avira Beatrice Joyce Rimba Christofer Parmahan Sibarani Deby Tobing Depi Erosna Br Tarigan Dimita Hemalli Premasari Purba Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Eldora Tris Louis Elisabeth, Duma Megaria Enjelina Patrisya Uli Br Sitorus Farida Sagala Gloria J. Silalahi Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Hutapea, Rafidin Ivo Maelina Silitonga Januardi Mesakh Jimmy F. Naibaho Juni Elisa Sari Ginting Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Listari Laia Malik, Angeline Melanthon Rumapea Merry Anna Napitupulu Mitha Christina Ginting Mulatua P Silalahi Mulatua P. Silalahi Mulatua Silalahi Nurwijayanti Pomelia Pomelia Pomelia, Pomelia Purnama Panggabean PUTRI JESICA SITORUS Ratih S. Panjaitan Rehulina Ibrena Br. Tarigan Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Ronald Hasudungan Ronald Hasudungan Rajagukguk Sagala, Lamria Sahala Purba Saur Melianna Siregar, Delima Sondang N.B. Marbun Sudianto, Lince Tandiono, Trys Hartono Tri Darma Sipayung Wesli Andri Simanjuntak Wesly A Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Willy Tan Yosephine Sembiring