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ANALYSIS OF THE INFLUENCE OF PROFIT PERSISTENCE AND GOOD CORPORATE GOVERNANCE ON PROFIT QUALITY IN COMPANIES IN THE BASIC AND CHEMICAL INDUSTRIES SUB-SECTORS TERDAFTARDI ON PERIOD 2019 – 2023 Br Ginting, Wulan Febriyanti; Simanjuntak , Arthur; Simanjuntak, Gracesiela Yosephine; Sagala, Lamria; Silitonga, Ivo Maelina
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/sb9nnp96

This study was conducted to test and analyze the influence of profit persistence, independent commissioners, managerial ownership, and institutional ownership on the quality of corporate profits in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange. This study applies secondary data obtained from financial documents and the company's annual report. The data analysis method applied was multiple linear regression with a sample of 29 companies out of a total of 75 companies that met the research criteria. The analysis was carried out using SPSS version 26. The results of the study showed that profit persistence had a negative and significant impact on the quality of profit, while independent commissioners, managerial ownership, and institutional ownership had a positive and significant impact. The F test shows that all of these variables together affect the quality of profits. However, independent variables only explain 10.2% of profit quality, while the remaining 89.8% are explained by factors outside of this study model. These findings provide a new perspective on how corporate governance and profit persistence affect profit quality, especially in the context of companies in the basic and chemical industries sub-sectors in Indonesia.

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

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 Influence of Timeliness in Digital Financial Reporting (E-Reporting) on Market Reaction at the Indonesia Stock Exchange: The Mediating Role of Information Asymmetry Simanjuntak, Gracesiela Yosephine; Simanjuntak, Rimky Mandala; Sibarani, Apriani Magdalena; Panjaitan, Rike Yolanda; 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/ywtgas73

This research investigates how digital financial reporting timeliness (e-reporting) influences market reactions in the Indonesia Stock Exchange through reduced information asymmetry mechanisms. Drawing upon signaling theory, market efficiency theory, and information asymmetry theory, this study examines how timely electronic disclosure practices create value through improved market responsiveness and reduced uncertainty among investors. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 145 publicly listed companies in Indonesia (725 firm-year observations, 2019-2023), the research demonstrates that e-reporting timeliness significantly reduces information asymmetry (β = -0.683, p < 0.001) and positively influences market reactions (β = 0.534, p < 0.001). Information asymmetry substantially mediates the relationship between e-reporting timeliness and market reactions (indirect effect = 0.421, p < 0.001, VAF = 44.1%). The model explains 62.8% of information asymmetry variance and 58.3% of market reaction variance. This study provides comprehensive empirical evidence of how digital reporting infrastructure transforms capital market efficiency and investor decision-making processes in emerging market contexts

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 Sonya Kristy Br Brahmana; Dimitha H P Purba; Mitha Christina Ginting; Ivo Maelina Silitonga
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

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 Influence of Timeliness in Digital Financial Reporting (E-Reporting) on Market Reaction at the Indonesia Stock Exchange: The Mediating Role of Information Asymmetry Gracesiela Yosephine Simanjuntak; Rimky Mandala Simanjuntak; Apriani Magdalena Sibarani; Rike Yolanda Panjaitan; Ivo Maelina Silitonga
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/ywtgas73

This research investigates how digital financial reporting timeliness (e-reporting) influences market reactions in the Indonesia Stock Exchange through reduced information asymmetry mechanisms. Drawing upon signaling theory, market efficiency theory, and information asymmetry theory, this study examines how timely electronic disclosure practices create value through improved market responsiveness and reduced uncertainty among investors. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 145 publicly listed companies in Indonesia (725 firm-year observations, 2019-2023), the research demonstrates that e-reporting timeliness significantly reduces information asymmetry (β = -0.683, p < 0.001) and positively influences market reactions (β = 0.534, p < 0.001). Information asymmetry substantially mediates the relationship between e-reporting timeliness and market reactions (indirect effect = 0.421, p < 0.001, VAF = 44.1%). The model explains 62.8% of information asymmetry variance and 58.3% of market reaction variance. This study provides comprehensive empirical evidence of how digital reporting infrastructure transforms capital market efficiency and investor decision-making processes in emerging market contexts

PENGARUH INDEPENDENSI, KOMPETENSI, TEKANAN ANGGARAN WAKTU DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DI KAP KOTA MEDAN Purba, Riska Elisabet; Damanik, Dennys Paulus Parlindungan; Silitonga, Ivo Maelina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/np98pr35

Penelitian ini merupakan penelitian kuantitatif yang menggunakan data primer yang diperoleh melalui penyebaran kuesioner kepada 50 auditor pada Kantor Akuntan Publik (KAP) di Kota Medan. Tujuan penelitian ini adalah untuk menganalisis pengaruh Independensi, Kompetensi, Tekanan Anggaran Waktu, dan Etika Auditor terhadap Kualitas Audit. Metode analisis data yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, serta analisis regresi linear berganda, dengan pengujian uji t, uji F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara parsial, keempat variabel independen berpengaruh positif dan signifikan terhadap Kualitas Audit. Secara simultan, keempat variabel tersebut juga berpengaruh secara signifikan terhadap variabel dependen. Hasil ini mengindikasikan bahwa karakteristik personal dan profesional auditor memiliki peran penting dalam menghasilkan audit yang berkualitas.

Analysis Of the Effect Of Profitability And Public Ownership On Firm Value with Firm Size as A Moderating Variable In The Banking Industry Listed on The Indonesia Stock Exchange In The Period 2019-2022 Duma Megaria Elisabeth; Elisabeth, Duma Megaria; Siahaan, Septony B; Silitonga, Ivo Maelina; Sagala, Farida; Simanjuntak, Gracesiela Y
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/38pp9224

This research aims to examine the effect of profitability and public ownership on firm value with firm size as a moderating variable on the Indonesia Stock Exchange (IDX). The type of data used in this research is secondary data in the form of annual financial reports from companies listed on the Indonesia Stock Exchange (IDX). The data analysis method used multiple linear regression and Moderated Regression Analysis (MRA). The population of this research consists of 44 banking sector companies listed on the Indonesia Stock Exchange (IDX), with 11 companies selected as samples using purposive sampling method based on specific criteria. The data obtained was then processed using SPSS version 26 analysis tool. The results of the t-test show that profitability variable has a negative but insignificant effect on firm value (PBV), and public ownership variable has a significant negative effect on firm value (PBV). The results of the simultaneous test (F test) show that profitability (ROA) and public ownership (KP) together have a significant effect on price to book value (PBV). The moderation test results indicate that firm size strengthens the effect of profitability on firm value, but is unable to moderate the effect of public ownership on firm value. The results of this study also show that the independent variables are able to explain 31.7% of the PBV variable, while the remaining 68.3% is influenced by other variables outside this research model

ANALYSIS OF THE INFLUENCE OF PROFIT PERSISTENCE AND GOOD CORPORATE GOVERNANCE ON PROFIT QUALITY IN COMPANIES IN THE BASIC AND CHEMICAL INDUSTRIES SUB-SECTORS TERDAFTARDI ON PERIOD 2019 – 2023 Br Ginting, Wulan Febriyanti; Simanjuntak , Arthur; Simanjuntak, Gracesiela Yosephine; Sagala, Lamria; Silitonga, Ivo Maelina
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/sb9nnp96

This study was conducted to test and analyze the influence of profit persistence, independent commissioners, managerial ownership, and institutional ownership on the quality of corporate profits in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange. This study applies secondary data obtained from financial documents and the company's annual report. The data analysis method applied was multiple linear regression with a sample of 29 companies out of a total of 75 companies that met the research criteria. The analysis was carried out using SPSS version 26. The results of the study showed that profit persistence had a negative and significant impact on the quality of profit, while independent commissioners, managerial ownership, and institutional ownership had a positive and significant impact. The F test shows that all of these variables together affect the quality of profits. However, independent variables only explain 10.2% of profit quality, while the remaining 89.8% are explained by factors outside of this study model. These findings provide a new perspective on how corporate governance and profit persistence affect profit quality, especially in the context of companies in the basic and chemical industries sub-sectors in Indonesia.

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