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All Journal Dinamika Akuntansi Keuangan dan Perbankan Teika Jurnal Ekonomi Modernisasi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MBR (Management and Business Review) Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI EKUITAS (Jurnal Ekonomi dan Keuangan) JAE (Jurnal Akuntansi dan Ekonomi) JEMMA | Journal of Economic, Management and Accounting Jurnal Mantik JURNAL MANAJEMEN Gema Wiralodra Ekombis: Jurnal Fakultas Ekonomi Performance : Jurnal Bisnis dan Akuntansi Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Manajemen Ubhara Jurnal Akuntansi dan Bisnis Krisnadwipayana Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Akuntansi Trisakti Proceeding National Conference Business, Management, and Accounting (NCBMA) Journal of Artificial Intelligence and Digital Business Transformasi: Journal of Economics and Business Management Jurnal Audit dan Perpajakan Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Ekalaya : Jurnal Ekonomi Akuntansi Jurmas Azam Insan Cendikia Jurnal RAK (Riset Akuntansi Keuangan) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Valentine Siagian
Unknown Affiliation
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE EFFECT OF THE NUMBER OF AUDIT COMMITTEE MEETINGS, ECO-EFFICIENCY AND COMPANY SIZE ON THE VALUE OF MINING COMPANIES LISTED ON THE IDX 2020 – 2022. Sipayung, Chiara; Pangaribuan, Hisar; Siagian, Valentine
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13011

Abstract

The purpose of this study was to determine the effect of the number of audit committee meetings, eco-efficiency and company size on firm value in mining companies listed on the Indonesia Stock Exchange in 2020 - 2022. This study uses quantitative methods with a sample of 38 companies using purposive sampling totaling 114 data, the statistics used include descriptive statistics, normality test, glejser heteroscedasticity test, partial t-test, simultaneous f-test, and coefficient of determination test with the help of SPSS 27 software. The results of this test indicate that there is no significant effect of the number of audit committee meetings on firm value, eco-efficiency has a significant negative effect on firm value, company size has a significant positive effect on firm value in mining companies listed on the IDX. The results of this study are a new challenge for future researchers to develop in terms of the breadth of time and industry to be able to describe why eco-efficiency has a negative relationship with firm value.Keywords : Number of Audit Committee Meetings, Eco-Efficiency, Company Size, Company Value.
PENGARUH GREEN ACCOUNTING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN SEKTOR NON-CYCLICAL DIMODERASI WOMEN ON BOARD TAHUN 2020-2023 Parsaoran, Yehezkiel Paulson; Siagian, Valentine; Rinendy, Jhon
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): 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/costing.v7i6.13632

Abstract

Tujuan dari penelitian ini adalah untuk menggunakan perempuan di dewan direksi sebagai variabel moderasi untuk memastikan dampak akuntansi hijau dan kualitas audit terhadap nilai perusahaan di perusahaan sektor konsumen non-siklis yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2023. Sampling dari 15 perusahaan yang dipilih secara purposive dan teknik kuantitatif menggunakan SPSS 27 menghasilkan 60 titik data untuk penelitian ini. Penelitian ini mencakup pengujian berikut: uji-t parsial, uji-f simultan, pengujian multikolinearitas, pengujian normalitas plot p-p, statistik deskriptif, dan pengujian koefisien determinasi menggunakan regresi linier berganda dan regresi moderasi statistik. Hasil pengujian menunjukkan bahwa secara simultan keberadaan wanita dalam direksi memiliki pengaruh signifikan antara green accounting dan kualitas audit terhadap nilai perusahaan
THE INFLUENCE OF CORPORATE SUSTAINABILITY ON TAX DISTRIBUTION AND DIVIDEND DISTRIBUTION Siagian, Valentine; Sinaga, Nensy Dwi Putri
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study investigates the impact of corporate sustainability on effective tax rates and dividend payout ratios among companies listed in the LQ45 index over the period from 2018 to 2022. Corporate sustainability is increasingly recognized as a crucial aspect of business strategy, influencing financial structures and shareholder value distribution. Utilizing a panel data analysis taken from Bloomberg, we explore how sustainability growth rate affect their tax strategies and dividend policies. Our findings reveal a nuanced interaction between corporate sustainability and fiscal obligations. Specifically, the study indicates that higher levels of corporate sustainability correlate with a lower effective tax rate; however, this relationship is statistically insignificant. This suggests that while sustainable practices may influence tax-related decisions, other factors such as changes in tax legislation, profitability, and tax planning strategies might play more pivotal roles in determining the effective tax rate. Conversely, the impact of corporate sustainability on dividend payout ratios is both negative and statistically significant. Companies with robust sustainability practices tend to reinvest a greater portion of their earnings back into the business to support sustainable growth and long-term value creation, leading to lower dividend distributions. This finding highlights the prioritization of capital retention over immediate shareholder returns among sustainably focused firms in the LQ45 index. This research contributes to the understanding of how sustainability initiatives intersect with financial policies within Indonesian listed companies. The insights provided could help investors and policymakers better understand the financial implications of sustainability growth rate, particularly in emerging markets where such practices are gaining momentum. The results also suggest areas for further research, particularly in exploring the indirect pathways through which sustainability might influence corporate financial policies.
SEMINAR PERENCANAAN KEUANGAN KELUARGA UNTUK MEMAHAMI KONSEP 50-30-20 PADA IBU-IBU BWA BANDUNG RAYA Siagian, Valentine; Pakpahan, Andrew Fernando; Sinaga, Judith Tagal Gallena
Azam Insan Cendikia Vol. 4 No. 1 (2025): Jurmas Azam Insan Cendikia
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/pkm.v4i1.165

Abstract

Perencanaan keuangan keluarga merupakan aspek krusial dalam menciptakan kestabilan finansial dan kesejahteraan ekonomi jangka panjang. Namun, masih banyak keluarga, khususnya ibu-ibu rumah tangga, yang belum memahami prinsip dasar pengelolaan keuangan yang efektif. Salah satu konsep yang dapat diterapkan adalah metode 50-30-20, yaitu 50% pendapatan untuk kebutuhan pokok, 30% untuk keinginan, dan 20% untuk tabungan serta investasi. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman ibu-ibu BWA Bandung Raya mengenai pentingnya perencanaan keuangan yang baik dengan penerapan konsep tersebut. Metode yang digunakan adalah seminar interaktif yang mencakup pemaparan materi, diskusi kelompok, simulasi keuangan, dan studi kasus yang relevan dengan kondisi ekonomi rumah tangga peserta. Hasil kegiatan ini menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai pentingnya menyisihkan 20% penghasilan untuk tabungan sejak awal, bukan sekadar mengalokasikan sisa uang belanja. Selain itu, peserta juga lebih sadar akan pentingnya pengelolaan keuangan yang disiplin guna mencapai kestabilan finansial keluarga. Diharapkan, dengan adanya edukasi ini, ibu-ibu dapat menerapkan konsep 50-30-20 secara konsisten dan berperan lebih aktif dalam mengelola keuangan keluarga untuk mencapai kesejahteraan yang lebih baik.
FROM LIABILITY TO SUSTAINABILITY: HOW COST OF DEBT AND AUDIT COMMITTEE CHARACTERISTICS DRIVE GREEN INNOVATION? Manik, Sheren Mey Line Br; Siagian, Valentine; Maruli, Riky Sai
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2067

Abstract

This study aims to investigate the impact of the cost of debt and audit committee characteristics on green innovation. The successful implementation of green innovation in the modern era has become essential for improving the overall quality of the sustainable environment. This study focuses on a sample of industrial sector entities listed on the Indonesia Stock Exchange that issued sustainability reports during the 2021–2022 period. Logistic regression analysis is employed as the primary analytical method. The findings reveal that the cost of debt and the characteristics of the audit committee do not significantly influence green innovation. This outcome may be explained by the limited data availability regarding the extent of research and development disclosures provided by industrial firms. The study aims to contribute meaningful insights to encourage listed industrial companies on the Indonesia Stock Exchange to enhance the comprehensiveness of their sustainability-related innovation disclosures.
Faktor-Faktor Yang Mempengaruhi Niat Berinvestasi Pada Cryptocurrency Debora Hutapea; Heddry Purba; Valentine Siagian
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7805

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi niat seseorang untuk berinvestasi dalam cryptocurrency di Indonesia. Tiga faktor yang diuji adalah pajak atas transaksi kripto, pengaruh sosial, dan persepsi keamanan. Penelitian ini menggunakan teori Theory of Planned Behavior (TPB) dan Technology Acceptance Model (TAM) untuk memahami perilaku investor. Data dikumpulkan dari 100 anggota komunitas TokoCrypto Jakarta Selatan dan dianalisis dengan metode SEM-PLS. Hasil menunjukkan bahwa persepsi keamanan berpengaruh signifikan terhadap niat berinvestasi, sedangkan pajak dan pengaruh sosial tidak menunjukkan pengaruh yang kuat. Nilai R² sebesar 0,834 menunjukkan bahwa model ini dapat menjelaskan sebagian besar keputusan investasi. Temuan ini menegaskan bahwa rasa aman menjadi kunci utama dalam mendorong orang untuk berinvestasi di aset kripto.
Pengaruh Deferred Tax, Capital Intensity dan Return On Asset terhadap Agresivitas Pajak Angeline Margaretha; Mila Susanti; Valentine Siagian
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3537

Abstract

This research was conducted to identify the effect of Deferred Tax, Capital Intensity, and Return On Assets on Tax Aggressiveness in the coal mining sub-sector industry. This research uses a quantitative descriptive method. This paper uses secondary data from information that was obtained from the coal mining sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The data collection method used purposive sampling. In this paper, there are several analysis used to process the data, which are, descriptive statistic analysis, correlation coefficient analysis, determination coefficient analysis, multiple linear regression analysis, significance test, and classical assumption test assisted by using Statistical Product and Service Solutions (SPSS) 23. The results of this research prove simultaneously. Deferred Tax Asset, Capital Intensity, and Return On Asset have a significant effect on tax aggressiveness, with the resulting significance value (0.006 <0.05). However, partially deferred tax assets do not have a significant effect on tax aggressiveness (0.365> 0.05), on the other hand, Capital Intensity is significant (0.001 <0.05), and Return On Asset has a negative significance(0.002 <0.05) effect to tax aggressiveness. Keywords : Deferred Tax Expense, Capital Intensity, Return On Asset, and Tax Aggressiveness
Pengaruh Fraud Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019 Samuel Gevanry Sagala; Valentine Siagian
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.3956

Abstract

Abstract This study aims to determine the effect of the fraud hexagon model, namely pressure (stimulus) which is proxied by financial targets and financial stability, capabilities that are proxied by changes in directors, opportunities proxied by ineffective monitoring, rationalization proxied by change in auditors, arrogance proxied by frequent number of CEO's picture, and collusion proxied by government projects, political connections and state-owned enterprises to fraudulent financial statements. The sample of this study is the food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. This study uses secondary data, namely financial reports and annual reports. Based on the purposive sampling method, the number of companies sampled in this study was 18 companies from a total of 32 companies registered and analyzed by multiple linear regression analysis using the SPSS 25 program. The results of this study found that the elements of pressure that are proxied by financial targets and financial stability had a significant effect on fraudulent financial statements. Meanwhile, change of directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, government projects, political connections and state-owned enterprises have no significant effect on fraudulent financial statements in food and beverage sub sector manufacturing companies listed on the IDX in 2016- 2019. Keywords: Fraudulent Financial Statement, and Fraud Hexagon Model
Artificial Intelligence: GEN Z Auditing Students of Universitas Advent Indonesia Sinaga, Judith Gallena; Siagian, Valentine; Chaniago, Ria
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 8 No. 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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

Abstract

This study explores the relationship between Gen Z auditing students and artificial intelligence (AI), focusing on their competencies, awareness, and frequency of AI tool usage. Utilizing a qualitative research method, questionnaires were distributed to 50 auditing students at Universitas Advent Indonesia through Google Forms. The instrument was designed around four key perspectives: AI competencies, most used AI tools, level of AI awareness, and frequency of AI use in academic tasks. Respondents were selected using purposive sampling to ensure relevance, with ethical standards upheld through voluntary participation and data confidentiality. Findings reveal that while auditing students frequently use AI tools—particularly ChatGPT for tasks like communication, brainstorming, report writing, and presentation creation—their overall AI competence remains moderate, and their awareness tends to be surface-level, focusing more on tool usage than on understanding underlying principles or ethical implications. This highlights a clear gap between usage and mastery. As the future of the auditing profession becomes increasingly intertwined with AI, it is essential to enhance students’ digital literacy and critical understanding of AI’s capabilities and limitations. The study concludes that while Gen Z auditing students are technologically engaged, targeted educational interventions and curriculum development are needed to ensure their future relevance and leadership in a digitally evolving accounting profession.
FROM LIABILITY TO SUSTAINABILITY: HOW COST OF DEBT AND AUDIT COMMITTEE CHARACTERISTICS DRIVE GREEN INNOVATION? Manik, Sheren Mey Line Br; Siagian, Valentine; Maruli, Riky Sai
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2067

Abstract

This study aims to investigate the impact of the cost of debt and audit committee characteristics on green innovation. The successful implementation of green innovation in the modern era has become essential for improving the overall quality of the sustainable environment. This study focuses on a sample of industrial sector entities listed on the Indonesia Stock Exchange that issued sustainability reports during the 2021–2022 period. Logistic regression analysis is employed as the primary analytical method. The findings reveal that the cost of debt and the characteristics of the audit committee do not significantly influence green innovation. This outcome may be explained by the limited data availability regarding the extent of research and development disclosures provided by industrial firms. The study aims to contribute meaningful insights to encourage listed industrial companies on the Indonesia Stock Exchange to enhance the comprehensiveness of their sustainability-related innovation disclosures.
Co-Authors Abigail Dwi Pangestu Setiadi Actley, Rizkie Akhsa Gabriella Andrew Fernando Pakpahan Angeline Margaretha Anugrah, Yonathan Tri Ariel, Bobie Manfred Alfaro Dick Bradley Arnold Setiawan Manulang Boy Daniel Siagian Catherina Stevani Chando Steven Johannes Chelsea Alicia Chen, Yang-Shin Debora Hutapea Desi Cindy Preniaty Limbong Elizabeth Sihombing Endru Douglas Simalango Eugine Erika Natasya Feri Zio Bernando Sianturi Francis Hutabarat Gabriella Ginting Harlyn L. Siagian Harman Malau Heddry Purba Hilery Br Ginting, Jesicha Hubert Sinaga, Darren Albertyan Ivada Zanetha Darmaputri James Sylvanus Uly Reke Jhon Rinendy Joice Idarumata Aritonang Judith Tagal Gallena Sinaga Lenita Waty Lewis, Isac Mangowal, Kairin Carol Manik, Sheren Mey Line Br Manurung, Roberto Mayang Sari Saragi Meidy Lieke Karundeng Michael K T Marbun Naccir Sidabutar Napitupulu, Tri Yohana Nensy Dwi Putri Sinaga Pangaribuan, Hisar Parsaoran, Yehezkiel Paulson Rampen, Daniella Anggraini La Vecchia Reswan Christian Simbolon Ria Chaniago Ria Chaniago Richard Friendly Simbolon Riky Sai Maruli Roberto Manurung Rolyana Ferinia Rona Chyta Silalahi Ryan Rich Tampubolon Sagala, Samuel Armando Samuel Gevanry Sagala Sanrival M Tarigan Saragih, Ronald Sarah Meilin Ginting Sihombing, Novi Yosefina Silitonga, Eunike Riahna Sinaga, Judith Gallena Sinaga, Judith Tagal G. Sinaga, Nensy Dwi Putri Sindy Natasya Tarigan Sipayung, Chiara Sitohang, Devi Leony Caroline Subekti, Regita Natasya Susanti, Mila Tampubolon, Jhon Dogor Timothy Alfris Taebenu Yewi, Winston Oliver Yonatan Alfino Yosie William Iroth