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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Petra International journal of Business Studies (IJBS) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) MABIS: Manajemen dan Bisnis International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Ilmiah Wahana Pendidikan AJAR (Asian Journal of Accounting Research) (e-Journal) Indonesian Journal of Economics and Management Jurnal Locus Penelitian dan Pengabdian International Journal of Islamic and Social Sciences (ISOS) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Eduvest - Journal of Universal Studies Jurnal Dinamika Akuntansi E-JURNAL AKUNTANSI
Sylvia Veronica Nalurita Purnama Siregar
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Neuroscience Social Sciences Other

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The Effect of Voluntary Disclosure and Earnings Quality on Cost of Equity A. Ardiansyah; Sylvia Veronica Siregar
Manajemen dan Bisnis Vol 12, No 2 (2013): September 2013
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v12i2.15

Abstract

The objective of this research is to examine the level and effect of voluntary disclosure andthe earnings quality on cost of equity capital of listed manufacturing company inIndonesian Stock Exchange in 2008. This study uses secondary data from the annualreports of 75 manufacturing firms listed in Indonesia Stock Exchange (IDX) in 2008. Weuse multiple regressions to test hypotheses. We find that the average of voluntarydisclosure is only 29.7%, which indicates that firms’ disclosure in the annual report is stilllow. The result also shows that the level of voluntary disclosure, in contrary to expectation,has positive and significant effect on cost of equity capital. We find some evidences thatearnings quality can reduce cost of equity capital.Tujuan penelitian ini adalah untuk menganalisis pengaruh tingkat pengungkapan sukareladan kualitas laba terhadap cost of equity capital pada perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia tahun 2008. Penelitian ini dilakukan pada 75 perusahaan yangmenjadi sampel penelitian. Hipotesis penelitian diuji menggunakan regresi linier berganda.Hasil penilaian atas indeks pengungkapan sukarela menunjukkan rata-rata indekspengungkapan sukarela hanya 29.7% sehingga dapat disimpulkan bahwa tingkatpengungkapan sukarela dalam laporan tahunan perusahaan masih rendah. Hasil penelitianmenunjukkan bahwa tingkat pengungkapan sukarela, berbeda dengan dugaan, mempunyaipengaruh positif signifikan terhadap biaya modal ekuitas. Ditemukan juga bukti bahwakualitas laba dapat menurunkan biaya modal ekuitas.
Analysis of Sustainability Practices: Case Study on Indonesian Financial Intelligence Units Purwaningsih, Eti; Siregar, Sylvia Veronica Nalurita Purnama
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 1 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.6835

Abstract

Sustainability has become a critical global issue as awareness of the social, economic, and environmental impacts of human activities increases. The Sustainable Development Goals (SDGs) provide a universal framework guiding institutions, including Financial Intelligence Units (FIUs), to foster inclusive and sustainable development. FIU Indonesia plays a strategic role in this effort by promoting financial stability, combating money laundering (AML), and countering the financing of terrorism (CFT). This study evaluates the alignment of FIU Indonesia's Strategic Plan (Renstra) 2020-2024 with the SDGs and the National Medium-Term Development Plan (RPJMN) 2020-2024, assesses its program contributions to the SDGs, and designs a sustainability roadmap for the agency. A qualitative case study approach was employed, involving semi-structured interviews with 10 stakeholders from relevant internal units within FIU Indonesia, along with document analysis. The findings show that FIU Indonesia's 2020-2024 Strategic Plan is aligned with the RPJMN policy direction, particularly in supporting political, legal, and security stability. However, FIU Indonesia's contribution to the RPJMN is indirect due to its role as a supporting agency. Furthermore, while FIU Indonesia's strategic plan addresses sustainability aspects, a direct link between the organization's strategy and the SDGs has not been explicitly seen. The Renstra's focus is more on achieving the institution's internal vision and mission. FIU Indonesia has significantly supported the SDGs through inclusive training (SDGs 4.5), labor protection (SDGs 8.8), global governance (SDGs 10.6, 16.8), increased state revenue (SDGs 17.1), and information transparency (SDGs 16.10). However, gaps remain in resource efficiency (SDG 6), gender equality (SDGs 5.1, 5.5), and environmental crime detection (SDG 15). Enhanced focus is also required on combating human trafficking (SDG 8.7), child exploitation (SDG 16.2), and marine ecosystem preservation (SDG 14). The study recommends integrating the AML and CFT program into the RPJMN 2025-2029 as a priority with measurable indicators. Strengthened cross-sector collaboration, adoption of big data and AI for detecting suspicious transactions, and strategic regulations such as the Asset Forfeiture Law are crucial. Public education and media engagement are also essential for broader societal participation. These actions aim to fortify FIU Indonesia's contributions to national and global sustainable development goals.
Financial Distress, CEO Overconfidence dan Tax Avoidance Astria Jevita; Sylvia Veronica Siregar
E-Jurnal Akuntansi Vol 33 No 6 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i06.p01

Abstract

This study aims to analyze the impact of financial distress and CEO Overconfidence on tax avoidance. The worse a company's financial difficulties, the more likely the company is to engage in tax evasion. CEOs who are overly confident tend to take tax evasion actions. The population in this study are Indonesian companies listed on the IDX from all industrial sectors. This research was conducted in all industrial sectors in Indonesia with a total sample of 353 non-financial companies and included the conditions of the pandemic (Covid-19) used as a moderating variable. Data analysis was performed using multiple linear regression panel data and panel data regression moderation. The results showed that financial distress had a positive and significant effect on corporate tax avoidance, while CEO overconfidence had no effect on corporate tax avoidance. The more the company is in a dangerous condition of capital adequacy, the greater the level of tax evasion committed by the company. This research is useful for identifying risks and conducting tighter supervision of tax avoidance actions. Keywords: Financial Distress; CEO Overconfidence; Tax Avoidance; Effective Tax Rate (ETR)
Evaluasi Fungsi Audit Internal dalam Mendeteksi Skimming Fraud di PT ABC Nanda Meidiana Putri; Sylvia Veronica Nalurita Purnama Siregar
E-Jurnal Akuntansi Vol 35 No 3 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

Abstract

Fraud is a type of skimming that poses a serious threat to companies in the financing sector, including PT ABC, due to its impact on finance, reputation, and law. Internal audits play an important role in detecting and preventing skimming fraud, but their effectiveness in financing companies has not been widely explored. This study aims to evaluate the effectiveness of PT ABC's internal audit function in detecting and preventing skimming fraud. Thematic and structural narrative analysis approaches were used, with primary data obtained through semi-structured interviews with PT ABC's internal auditors. The results of the study indicate that the internal audit function at PT ABC effectively detects and reduces skimming fraud, as seen from the decrease in the number of cases from 55 at the end of 2023 to 22 cases in September 2024, as well as the reduced loss value. Implementing strict policies, using COLLAR technology, and a global standards-based audit strategy play an important role in achieving these results. Keywords: Internal Audit; Fraud Prevention; Internal Control; Skimming Fraud
Usulan Perancangan Internal Control Over Financial Reporting (ICOFR) Pada Proses Bisnis Treasury di PTPNR Nindita, Chairunissa; Siregar, Sylvia Veronica
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i9.4785

Abstract

Laporan keuangan merupakan instrumen vital bagi perusahaan dalam menyediakan informasi yang akurat dan dapat dipercaya bagi pihak internal maupun eksternal sebagai dasar pengambilan keputusan. Implementasi Internal Control Over Financial Reporting (ICoFR) menjadi aspek krusial dalam menjamin keandalan laporan keuangan sekaligus mencegah terjadinya kesalahan material maupun praktik kecurangan. Penelitian ini bertujuan untuk merancang proses ICoFR pada siklus bisnis treasury di PTPNR, sebuah perusahaan patungan BUMN yang bergerak di bidang perdagangan gas bumi, dengan menggunakan pendekatan COSO Internal Control – Integrated Framework. Penelitian dilakukan dengan metode kualitatif deskriptif melalui studi kasus, yang mencakup wawancara semi-terstruktur, observasi, serta telaah dokumen perusahaan. Fokus analisis diarahkan pada tahapan perancangan, meliputi business process mapping (BPM), risk control matrix (RCM), serta evaluasi rancangan pengendalian. Hasil penelitian menunjukkan bahwa perancangan ICoFR pada siklus treasury sangat penting untuk memastikan efektivitas pengendalian terhadap transaksi penerimaan dan pembayaran, yang berisiko tinggi terhadap kesalahan input maupun manipulasi. Dengan menerapkan pendekatan Top-Down Risk Based sesuai standar PCAOB AS 2201, perusahaan dapat mengidentifikasi risiko signifikan, merancang pengendalian yang memadai, serta mendokumentasikannya secara sistematis. Rancangan ini diharapkan mampu meningkatkan transparansi, akuntabilitas, dan kepatuhan terhadap regulasi, sekaligus mendukung tercapainya tujuan perusahaan dalam menjaga integritas laporan keuangan. Penelitian ini memberikan kontribusi praktis bagi manajemen PTPNR serta menjadi referensi akademis terkait perancangan ICoFR di sektor energi.
The Influence of ESG Scores on the Cost of Equity Capital in ASEAN-5: The Role of Country Governance and Tax Payments Amrullah, Muhammad Faris; Siregar, Sylvia Veronica Nalurita Purnama
Jurnal Maksipreneur Vol 15 No 1 (2025)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v15i1.2065

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) scores on the cost of equity capital (COE) in ASEAN-5 countries, focusing on the moderating roles of national governance quality and tax compliance. Using panel data from publicly listed firms between 2018 and 2022, the study employs panel data regression analysis with both fixed and random effects models to capture cross-sectional and time-series variations. The results reveal three key findings: (1) higher ESG scores significantly lower the cost of equity, indicating that strong ESG performance reduces perceived risks and boosts investor confidence; (2) tax compliance has no statistically significant moderating effect on the ESG-COE relationship, possibly due to weaker institutional frameworks in the ASEAN-5 region; and (3) the reduction in the cost of equity is more pronounced in countries with strong national governance, emphasizing the role of institutional quality in enhancing the financial benefits of ESG practices. These findings highlight the importance of aligning corporate ESG strategies with strong governance systems to maximize financial and sustainability outcomes in the ASEAN region, offering valuable insights for investors, academics, and policymakers.
The Effect of ESG Performance on Firm Value and Financial Distress with ESG Controversies as A Moderating Variable Daniel Godwin Sihotang; Sylvia Veronica Siregar
Petra International Journal of Business Studies Vol. 8 No. 2 (2025): DECEMBER 2025
Publisher : Master of Management, School of Business and Management, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/petraijbs.8.2.257-270

Abstract

This study aims to analyze the impact of Environmental, Social, and Governance (ESG) performance on firm value and financial distress among non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024, with ESG Controversies serving as a moderating variable. Firm value is measured using Tobin’s Q, while financial distress is assessed through the Altman Z-Score. The research dataset consists of 276 company-year observations obtained from Thomson Reuters (Refinitiv) and annual financial reports. Regression results indicate that ESG performance does not have a statistically significant effect on either firm value or financial distress. However, ESG Controversies are found to significantly moderate the relationship between ESG performance and firm value. The interaction between ESG Score and ESG Controversies suggests that ESG-related Controversies weaken the positive effects of strong ESG performance, thereby reducing the potential benefits for firms. On the other hand, this interaction does not show a significant influence on financial distress. These findings suggest that while ESG performance alone has not yet directly influenced financial outcomes, the presence of ESG Controversies can diminish the positive perception of ESG performance and affect market valuation. This study contributes to the existing ESG literature, particularly in emerging markets like Indonesia, by highlighting that beyond ESG scores, reputational factors such as ESG Controversies must also be effectively managed. Practically, this implies that companies should proactively avoid controversial ESG issues to maintain stakeholder trust and enhance long-term sustainability.
Persistensi Laba Antar Level Kompetisi Industri: Studi Empiris pada Perusahaan Amerika Serikat Rachmawati, Nurul Aisyah; Utama, Sidharta; Siregar, Sylvia Veronica Nalurita Purnama
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.064 KB) | DOI: 10.20961/jab.v20i1.491

Abstract

The purpose of this study is to analyze the effect of industry competition level on earnings persistence components. This study used panel data of listed companies that have common shares listed on one of the three major US stock exchanges (NYSE, AMEX, or NASDAQ) and a GICS code during the period 2012-2014. This study hypothesized that industry-wide earnings in the low-competition industries are more persistent than industry-wide earnings in the high-competition industries. The results provide evidence which is consistent with the hypothesis. Finally, I hypothesized and found that industry-wide cashflows in the low-competition industries are the most persistent component of earnings, while firm-specific accruals in the high-competition industries is the least persistent.Penelitian ini bertujuan untuk menganalisis pengaruh level kompetisi industri terhadap komponen persistensi laba. Penelitian ini menggunakan data panel perusahaan yang terdaftar di salah satu dari tiga bursa efek Amerika serikat yang utama (NYSE, AMEX, atau NASDAQ) selama periode 2012-2014. Klasifikasi industri didasarkan pada GICS code. Penelitian ini mengembangkan hipotesis bahwa komponen industrywide atas laba pada low-competition industries lebih persisten dibandingkan komponen industry-wide atas laba pada high-competition industries. Studi ini menunjukkan hasil yang konsisten dengan hipotesis. Terakhir, penelitian ini mengembangkan hipotesis dan menemukan bahwa komponen industry-wide atas arus kas pada low-competition industries paling persisten dibandingkan dengan komponen yang lainnya.
Digital Stakeholder Engagement in Social Media: Toward an Integrative Conceptual Framework Indriana Sularni; Sylvia Veronica Siregar
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3399

Abstract

The rapid development of digital technology has transformed how organizations communicate and build relationships with stakeholders. This study examines how social media and digital platforms are used in stakeholder engagement, the factors influencing the quality of digital stakeholder engagement, and the outcomes generated for organizations and stakeholders. This study employed a Systematic Literature Review (SLR) approach using the PRISMA guideline to ensure a transparent and structured review process. Using purposive sampling based on predetermined inclusion and exclusion criteria, 22 peer-reviewed journal articles published between 2021 and 2026 were selected from Emerald Insight, ScienceDirect, MDPI, Taylor & Francis, Springer, and Wiley Online Library, supported by Google Scholar and Publish or Perish. The selected articles were analyzed using qualitative thematic analysis. The findings identify three core dimensions of digital stakeholder engagement, namely digital input, engagement process, and engagement outcome. This study proposes a conceptual framework showing that stakeholder engagement in digital environments is shaped by the interaction between platform characteristics, communication quality, stakeholder interpretation, and organizational capabilities. The results also reveal that digital stakeholder engagement is multidimensional and ambivalent, as it can generate positive outcomes such as trust, reputation, participation, and transparency, while also producing skepticism, greenwashing accusations, and stakeholder polarization. This study contributes an integrative understanding of stakeholder relations in digital environments by positioning digital stakeholder engagement as a relational process rather than merely a platform-based communication practice.
The Influence of ESG Controversies on Cost of Debt With The Moderating Role of ESG Performance and Corporate Governance In Asean-5 Lia Mustikawati; Sylvia Veronica Nalurita Purnama Siregar
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.50223

Abstract

This study investigates the impact of ESG (Environmental, Social, and Governance) controversies on the cost of debt, with a focus on the moderating roles of ESG performance, board independence, and board gender diversity. Using a sample of non-financial public companies listed on the ASEAN-5 stock exchanges from 2019 to 2023, the research explores how ESG controversies influence borrowing costs and the potential moderating effects of corporate governance mechanisms. The findings reveal that ESG controversies lead to an increase in the cost of debt, confirming the negative financial implications of such controversies. Among the corporate governance variables, only board independence is found to mitigate the relationship between ESG controversies and the cost of debt. Additionally, the results from robustness tests indicate that both board independence and gender diversity help lessen the effect of ESG controversies on debt costs. However, the moderating effect of ESG performance on the relationship between ESG controversy and the cost of debt is not supported. These findings suggest that while ESG controversies are costly for firms, strong governance practices—particularly in terms of board independence and diversity—can help reduce these financial penalties. The study contributes to the literature on corporate governance and ESG by highlighting the role of board structures in mitigating the financial costs of ESG risks.
Co-Authors A. Ardiansyah Adinda Bentang Chaerunisa Adine Khairunisa Nadya Akhir Syabani Amarullah, Fitriany Amrullah, Muhammad Faris Anugra, Sylvia Rianda Arie Wibowo Arie Wibowo Astria Jevita Astuty, Ni Made Ria Kurniasih Astuty, Ni Made Ria Kurniasih Bachtiar, Yanivi S. Chaerul Djusman Djakman Chairunissa Nindita Clivandi Boermawan Clivandi Boermawan Cut Naila Febrininta Cut Naila Febrininta Daniel Godwin Sihotang Debbianita Delfita Siagian Desi Adhariani Desriana Juvita, Desriana Elok Tresnaningsih Fadhil Muhammad Fatima, Eliza Fitriany Fitriany, Fitriany Fitriany, . Grace Ester Mercedes Indriana Sularni Jason Effendi Julius Tzar Khairunnisa Khairunnisa Khomsatun, Siti Lia Mustikawati Lindawati Gani Luh Putu Ratna Sundari Marganingsih, Arywarti Marganingsih, Arywarti Meliani Nababan Merry Katili Sastro Sarunggalo Munawar Chalil Nahdia Haulah Rahmah Nanda Meidiana Putri Ning Rahayu Ning Rahayu Oktavia Oktavia Purwaningsih, Eti Ratna Wardhani Rudiantoro, Rizki Rudiantoro, Rizki Septian Bayu Kristanto Shanty Debora Yutriny Sirait Shobriati, Ikrima Siddharta Utama Sidharta Utama Sri Hernita Barus Ulum Tri Handayani Vera Diyanty Viska Anggraita ZAHARA ZAHARA Zumratul Meini