Article Per Year (5 Year)
p-Index From 2021 - 2026
4.469
P-Index
This Author published in this journals
All Journal FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmu Manajemen METHONOMIX Jurnal Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Bisnis Mahasiswa Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Indonesian Journal of Advanced Social Works (DARMA) Journal Accounting International Mount Hope Jurnal Ilmiah Accusi JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Accusi Jurnal Mahkota Bisnis (Makbis)
Ivo Maelina Silitonga
Fakultas Ekonomi, Universitas Methodist Indonesia
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
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

Abstract

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

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 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

Abstract

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 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 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

Abstract

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
Co-Authors Anggiat Manurung Arthur Simanjuntak Br Brahmana, Sonya Kristy Br Ginting, Wulan Febriyanti Damanik, Dennys Paulus Damanik, Dennys Paulus Parlindungan Damanik, Rizki Yulandari Dimita Hemalli Premasari Purba Dona Pasaribu Duma Megaria Elisabeh Duma Megaria Elisabeh Duma Megaria Elisabeth Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Farida Sagala Ginting, Mitha C. Ginting, Mitha Christina Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Jeudi A. T. P. Sianturi Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lamria Sagala Lamria Sagala Lidya Paskalina Pasaribu Lumbangaol, Idaman Sagita Manurung, Anggiat Marbun, Sondang Melanthon Rumapea Meliati Meliati Mesakh, Januardi Mitha Christina Ginting Mulatua P. Silalahi Nadapdap, Kristanty M. N Nadapdap, Kristanty M.N. Panjaitan, Rike Yolanda Purba, Dewi Driani Purba, Dimita H.P Purba, Dimita H.P. Purba, Dimitha H P Putra Pratama Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rintan br Saragih Rintan Saragih Rintan Saragih, Rintan Sagala, Lamria Sahala Purba Saragih, Rintan Br Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B Siahaan Siahaan, Septony B Siahaan, Septony B Siahaan, Septony Benyamin Sibarani, Apriani M Sibarani, Apriani Magdalena Simanjuntak , Natasya Veronica Simanjuntak, Faido M. P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Rimky Mandala Simanjuntak, Wesly A. Simarmata, Lamdapot Pranata Siregar, Elizabeth Sitorus, Dompak Tambunan, Jesica Tasya Dearmaria Simbolon Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak Wesly Andri Simanjuntak, Wesly Andri