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All Journal FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Jurnal Pengabdian Masyarakat Bestari (JPMB) EDUCTUM: Journal Research Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Basic and Applied Accounting Research Journal Journal Accounting International Mount Hope Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Ginting, Mitha Christina
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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The Effect of Profitability, Managerial Ownership and Dividend Policy on Corporate Value LQ-45 Companies Listed on The Indonesia Stock Exchange During The 2020 – 2023 Period Br Brahmana, Sonya Kristy; Purba, Dimitha H P; Ginting, Mitha Christina; Silitonga, Ivo Maelina
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/fgz7ap93

Abstract

The purpose of this study is to analyze the influence of profitability, managerial ownership, and dividend policy on firm value. The research problem is formulated as follows: whether profitability, managerial ownership, and dividend policy influence firm value. The sample used was 14 companies. The data used in this study were obtained from the annual financial reports of LQ-45 companies for the years 2020-2023. The population of companies in this study consisted of 45 LQ-45 companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. A total of 14 samples were used in this study, with sample selection using a purposive sampling method. Data analysis used descriptive statistics, classical assumption tests, and hypothesis testing with regression methods using SPSS 26. This type of research is a quantitative correlational study, which is intended to examine the relationship between variables. The analysis technique used was multiple linear regression. The results showed that profitability significantly influences firm value, managerial ownership significantly influences firm value, while dividend policy does not affect firm value. Profitability, managerial ownership, and dividend policy variables simultaneously have a significant effect on company value in LQ-45 companies listed on the Indonesia Stock Exchange for the 2020-2023 period
The Role of Integrated Reporting in Reducing Cost of Capital: Mediating Effect of Information Transparency Sagala, Farida; Ginting, Mitha Christina; Sagala, Lamria; Panjaitan, Rike Yolanda; Simanjuntak, M Doddy
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: 10.36985/7wwfsc65

Abstract

This research investigates how Integrated Reporting (IR) functions as a comprehensive disclosure mechanism for reducing the cost of capital through enhanced information transparency in publicly listed companies. Drawing upon signaling theory and stakeholder theory, this study examines how integrated reporting practices create value through improved disclosure quality and reduced information asymmetry between firms and capital providers. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 112 publicly listed companies across multiple countries (560 firm-year observations, 2020-2024), the research demonstrates that integrated reporting implementation significantly enhances information transparency (β = 0.618, p < 0.001) and directly reduces cost of capital (β = -0.421, p < 0.001). Information transparency substantially mediates the relationship between integrated reporting and cost of capital (indirect effect = -0.347, p < 0.001, VAF = 45.2%). The model explains 56.4% of information transparency variance and 61.7% of cost of capital variance. This study provides comprehensive empirical evidence of how integrated reporting frameworks transform corporate disclosure practices and financing efficiency in contemporary capital markets
Corporate Philanthropy and Earnings Management: The Moderating Role of Accounting Conservatism Ginting, Mitha Christina; Situmorang, Duma Rahel; Sagala, Lamria; Sibarani, Apriani M; Silalahi, Mulatua P
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: 10.36985/7hrk6q26

Abstract

This research investigates the relationship between corporate philanthropy and earnings management practices, with particular emphasis on the moderating role of accounting conservatism in publicly listed companies. Drawing upon legitimacy theory, agency theory, and stakeholder theory, this study examines how corporate philanthropic activities influence managerial discretion in financial reporting and whether conservative accounting practices constrain opportunistic earnings manipulation. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 publicly listed companies across multiple countries (640 firm-year observations, 2020-2024), the research demonstrates that corporate philanthropy significantly reduces earnings management practices (β = -0.487, p < 0.001). Accounting conservatism substantially moderates this relationship (β = -0.356, p < 0.001), strengthening the negative effect of philanthropy on earnings management. The model explains 54.8% of earnings management variance. This study provides comprehensive empirical evidence of how corporate social responsibility initiatives, particularly philanthropic activities, interact with accounting quality mechanisms to enhance financial reporting integrity in contemporary business environments
Co-Authors Arthur Simanjuntak Br Brahmana, Sonya Kristy Br Meliala, Keren Tireya Butarbutar, Riska Septiani AMT Damanik, Dennys Paulus Parlindungan Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Farida Sagala Ginting , Arie Tymoty Rainaldo Ginting, Juni Elisa Sari Goh, Thomas Sumarsan Hutagaol, Hendriko Ivo Maelina Silitonga Jamaluddin Jamaluddin Melanthon Rumapea Mulatua Silalahi, Mulatua Nadeak, Heri Nadeak, Heri Imanuel Nainggolan, Rena Panjaitan, Rike Yolanda Purba, Dimita H. P. Purba, Dimita Hemalli Premasari Purba, Dimitha H P Rasmulia Sembiring Robinhot Gultom, Robinhot Sagala, Lamria Sagala, Lamria Sagala Sembiring, Gavin Egianta Sembiring, Yosephine Natalitha Septony B. Siahaan, Septony B. Siahaan, Septony B Sianturi, Jeudi A.T.P. Sianturi, Riyan Andika Sibarani, Apriani M Silalahi, Mulatua P Simanjuntak , Natasya Veronica Simanjuntak, Faido M Simanjuntak, Faido M.P. Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, M Doddy SIMANJUNTAK, MARKUS DODDY Simanjuntak, Martha Siska Pratiwi Simanjuntak, Reymondo Sinaga, Priskila Sinaga, Septa Dewi Siregar, Elizabeth Siregar, Jeremia Sitanggang, David Patar Siti Normi, Siti Sitorus, Enjelina Patrisya Uli Br Situmorang, Christina Verawaty Tiur Rajagukguk, Tiur Wesly Andri Simanjuntak, Wesly Andri