Garuda - Garba Rujukan Digital

ANALISIS PENGARUH ROE, UKURAN PERUSAHAAN, TINGKAT INFLASI DAN TINGKAT KURS TERHADAP RETURN SAHAM Frihardina Marsintauli
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 1 No. 1 (2019): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v1i1.5981

The infrastructure development is one of the supporting factors in the movement of a economic country. For over the past four years, the government has been focus on building transportation infrastructure and utilities as they believe that expanding infrastructure can contribute to economic growth and investment later. There is an increase in companies in the infrastructure, utilities and transportation sectors from 2016 to 2018, there were an increase in 24 public companies. This proves that investment in the infrastructure, utilities and transportation sectors is considered to be very proftable for investors. The purpose in this study is to empirically study the eﬀect of fnancial performance (Return On Equity), size, inﬂation rate and exchange rate on stock returns of infrastructures, utilities and communications company listed on the Indonesia Stock Exchange in observations from 2016-2018 using multiple regression method with SPSS. This study is using secondary data from Indonesia Stock Exchange (JSX) Yearly Statistics, ofcial website of Bank Indonesia, website Yahoo Finance on 2016-2018. Population research consists of 75 listed companies and fnal result with purposive sampling method for this research by using 24 companies. The hypothesis test result showed that ROE have positive inﬂuence to stock return and on the other hand there is no signifcantly inﬂuence for size’s company, inﬂation and exchange rate.

Understanding the Drivers’ Factors for Choosing an Accounting Student’s Career as A Professional Accountant Frihardina Marsintauli; Roni Patar Situmorang; Susi Ratna Suminar
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 2 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i2.8450

A career is a person's main goal in obtaining education in the field of interest. Students who choose an accounting major certainly want to have a career related to accounting. However, a student's choice of major may not be following the career he is involved in. This research examines the effect of intrinsic value, career prospects, labor market considerations, work environment, financial rewards, and individuals on the career selection of accounting students as a public accounting profession. The object of this research is undergraduate accounting students at Binus Online Learning. The sampling technique used is the Slovin technique, with a total sample of 171 respondents. Data collection techniques were taken by distributing questionnaires using Google Form Link and distributed through electronic media. The analytical method used is Multiple Linear Regression analysis with the SPSS analysis tool. The result showed that the variables of intrinsic value, career prospects, labor market considerations, work environment, financial rewards, and individuals have a significant effect on the career choices of accounting students to become public accounting profession. With the low attractiveness of the public accounting profession among accounting students themselves, public accounting professional organizations and academics can recommend encouraging students to take the Certified Public Accountant (CPA) exam, namely supporting, and helping students who really intend to have a career as public accountants and encourage them not to change their career choices. The results of this study are input to the university that it is necessary to introduce the accounting profession, students who hear and follow the development of accounting science in the form of seminars or share knowledge from lecturers will provide an overview and motivation for students to choose a career as an accountant

Exploring The Determinants of Supply Chain Social Sustainability Disclosure for Indonesian Banking Frihardina Marsintauli; Eka Novianti; Roni Patar Situmorang
JOIV : International Journal on Informatics Visualization Vol 7, No 1 (2023)
Publisher : Society of Visual Informatics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/joiv.7.1.1664

Supply chain transformation that focuses on sustainability encourages companies not only for business growth but also to improve the welfare of the people along the supply chain. The company considers business decisions to reduce environmental impacts arising from the supply chain and positively impact society. Banking has a close relationship with technological developments that strongly support the banking business processes in producing customer services. This study aimed to identify and analyze the factors that influence a banking sector's disclosure of a sustainability report. This quantitative research uses data processing with multiple regression analysis by using SPSS. The research object is a company engaged in the financial services sector listed on the Indonesia Stock Exchange in 2017-2019 with a purposive sampling method. This study indicates that only foreign ownership has influenced sustainability report disclosure. In contrast, profitability, leverage, the board of directors, and the audit committee have no effect. Characteristics and culture of foreign parties who are very concerned about the future risk of the business activities believed able to encourage Indonesian Banking to make changes to business processes and tend to pay attention to the resulting business impact and weigh the business risks that arise in the future. This will lead to sustainable changes in the company and the stakeholders in the utilization of resources, processes, and business outputs generated. Banking in Indonesia should transform into a supply chain strategy concerned with the quality of disclosure of the company's business sustainability on social, environmental, and economic aspects

Investasi Digital Reksa Dana dengan Model Unified Theory Acceptance and Use of Technology (UTAUT) Pada Generasi Y dan Z Yudhita Valen Prasarry; Reagen Yohanes Sayoga; Frihardina Marsintauli; Dessy Handayani
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 24, No 1 (2023): APRIL - SEPTEMBER 2023
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jimb.v24i1.14451

Purpose – This research is to determine the factors influencing investors' intention to use investment applications among generations Y and Z.Method – The sampling technique uses purposive sampling to obtain 294 samples of digital investment users in Indonesia. Data was collected online and analysed using structural equation modelling (SEM) based on partial least squares (PLS) components or variants. Results – The study’s results show that performance expectations, effort expectations, social influence, facility conditions, hedonic motivation, and utilitarian motivation are known to have a significant positive effect on behavioural intentions. Furthermore, behavioural intentions have a significant influence on user behaviour.Originality (novelty) – The model used to measure intention to accept digital investment uses the UTAUT model by adding two main factors related to behavioural purposes: hedonic and utilitarian motivation.Implications – Investment business players are competing to create investment applications that are safe and friendly for beginners to operate, even though there are still many people who are reluctant to invest online because they are still unsure about the legality and security reasons. It is important to know the factors that can stimulate the intention to use investment applications by investors among generations Y and Z. The choice of generations Y and Z is because these two generations were born at a time when new technologies were emerging

Sustainable Business Practices in Industrial Sector: The Perspective of Debt Diversification, Corporate Social Responsibility, Firm Size, and Firm Value Sari , Dyan Risetya Rafiqa; Vina Febriana; Marsintauli, Frihardina
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 1 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i1.489

The company’s current vision is centered on its goals and objectives. Its sustainability is no longer limited to gaining profit alone; it also includes external aspects that impact the company. Based on the Triple Bottom Line concept, which integrates how companies balance profit, people, and environmental interests in carrying out their business activities. This study aims to analyze the effects of debt diversification, corporate social responsibility, and company size on the value of industrial sector companies listed on the IDX from 2020 to 2022. The novelty of this research lies in its adjustment of the debt diversification measurement by the Financial Accounting Standards in Indonesia (PSAK). The sampling technique used was purposive sampling, combined with quantitative research, to test 42 companies. SPSS 23 software was used to produce panel data regression. The study showed that debt diversification affected company value, while Corporate Social Responsibility and company size did not. It shows that the industrial sector still tends to focus on the company’s internal strengths, which include increasing profits because it believes that the company’s desires are formed from its economic strength compared to environmental and social aspects.

THE ROLE OF COMPANY SIZE ON THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY, AUDIT QUALITY AND FIRM PERFORMANCE Marsintauli, Frihardina; Murwaningsari , Etty; Husin, Hartini
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13317

This study explores how company size affects CSR topics and audit quality and how they affect the performance of companies in the industrial and basic materials sectors listed on the Indonesia Stock Exchange from 2018 to 2021. There are 58 basic materials and industrial businesses that meet the sampling requirements, and they are the subjects of this quantitative study. Regression with moderate analysis is used in this study. According to this study, a company's size cannot mitigate the impact of CSR topics and audit quality on profitability. In the meantime, only the CSR topic substantially impacts profitability if audit quality and the CSR theme are only partially handled. The results of this study contribute to the body of literature on trade-off theory, which explains why businesses typically consider the trade-offs associated with a given activity. This study employs an innovative approach to quantifying the audit quality variable, using an index derived from the Indonesian Institute of Certified Public Accountants 2019. It seeks to investigate audit quality using dummy values or metrics used by public accounting firms, as well as the application and operations of these firms in delivering audit services to customers.

The effect of leverage and profitability on carbon emissions disclosure in Indonesia’s financial sector Simon, Simon; Andini, Ivo Putri Viddy; Nabila, Prita Rizki; Marsintauli, Frihardina
Priviet Social Sciences Journal Vol. 5 No. 9 (2025): September 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i9.410

This study aims to examine the effect of leverage and profitability on carbon emissions disclosure among financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. A quantitative approach was employed using secondary data obtained through purposive sampling methods. Of the 105 companies, only 64 met the criteria. The data were analyzed using multiple linear regression with SPSS 30. The findings revealed that both leverage and profitability have a significant influence on carbon emissions disclosure. Companies with higher leverage and greater profitability tend to disclose more information related to carbon emissions. This behavior is likely driven by the perceived strategic benefits of environmental transparency, particularly in enhancing investor appeal and reinforcing competitive advantage. These results highlight the role of financial performance indicators in promoting environmental accountability in Indonesia’s financial sector.

Strategi Digital Micro Financing dan Manajemen Arus Kas Untuk Mendorong Inklusi Keuangan UMKM Made Irma Lestari; Wijanarko, Hubertus Maria Rosariandoko; Rahim, Norizan Baba; Marsintauli, Frihardina; Simon
Proletarian : Community Service Development Journal Vol 3 No 2 (2025): November 2025
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/proletariancomdev.v3i2.281

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in Indonesia’s economy, yet they face challenges in accessing financing and managing cash flow. This study aims to explore strategies for leveraging digital technology in micro financing and cash flow management, as well as their impact on enhancing financial inclusion for MSMEs in Indonesia. Innovative approaches such as Peer-to-Peer (P2P) lending and mobile-based cash flow management applications can expand the reach of financial services and improve business efficiency. The study analyzes the outcomes of an international hybrid seminar entitled “Micro Financing in Action: Strategies for Financial Inclusion” organized by Accounting Binus Online and Universiti Sains Malaysia (USM). Participants—including MSME practitioners, students, and the general public—received training on the importance of micro financing, the role of P2P lending, and the use of digital financial management applications. The results of pre- and post-test analysis using a paired sample t-test revealed a significant increase in participants’ knowledge after the training. These findings demonstrate that combining training on digital financing and technology-based cash management can effectively enhance participants’ financial literacy and is expected to improve financial inclusion for MSMEs.

The effect of leverage and profitability on carbon emissions disclosure in Indonesia’s financial sector Simon Simon; Ivo Putri Viddy Andini; Prita Rizki Nabila; Frihardina Marsintauli
Priviet Social Sciences Journal Vol. 5 No. 9 (2025): September 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i9.410

This study aims to examine the effect of leverage and profitability on carbon emissions disclosure among financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. A quantitative approach was employed using secondary data obtained through purposive sampling methods. Of the 105 companies, only 64 met the criteria. The data were analyzed using multiple linear regression with SPSS 30. The findings revealed that both leverage and profitability have a significant influence on carbon emissions disclosure. Companies with higher leverage and greater profitability tend to disclose more information related to carbon emissions. This behavior is likely driven by the perceived strategic benefits of environmental transparency, particularly in enhancing investor appeal and reinforcing competitive advantage. These results highlight the role of financial performance indicators in promoting environmental accountability in Indonesia’s financial sector.

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