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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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Apakah Efektivitas Komite Audit dan Kualitas Audit mempengaruhi Manajemen Laba Manurung, Roberto; Siagian, Valentine
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.870

Abstract

This study was conducted to determine whether the effectiveness of the audit committee and audit quality affect the earnings management of the pharmaceutical sub-sector listed on the IDX. In this research, the data used are the financial statements of 8 pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2019. The results of this study indicate that audit committee members do not affect earnings management. Total meetings have an influence on earnings management. Audit quality has an influence on earnings management. The results of all these studies have an influence between the effectiveness of the audit committee with the proportion of the number of committee members and the number of meetings and audit quality on earnings management.
Pengaruh Sustainability Report Disclosure dan Audit Tenure terhadap Nilai Perusahaan pada Sektor Energi Tahun 2020–2024 Naccir Sidabutar; Valentine Siagian; Judith Tagal Gallena Sinaga
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7275

Abstract

This study was conducted to examine the effect of Sustainability Report and Audit Tenure disclosure on company value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The approach used was a quantitative method using secondary data collected through annual reports, selected reports, and company audit reports. A purposive sampling technique was applied with the criteria of energy companies listed on the IDX during the study period. Data analysis included descriptive statistics, normality tests, multiple linear regression tests, multicollinearity tests, partial tests, and simultaneous tests to obtain a comprehensive picture of the relationship between the research variables. The results of the study proved that sustainability report disclosure had a significant and negative effect on company value, while audit tenure had no significant effect on company value. These findings emphasize the importance of transparency in financial reporting and independent audit policies to strengthen investor confidence, as well as the need for companies to balance the costs of implementing a decommissioning program with the economic benefits generated in the long term to support company performance.
Artificial Intelligence: GEN Z Auditing Students of Universitas Advent Indonesia Judith Gallena Sinaga; Valentine Siagian; Ria Chaniago
Jurnal Terapan Ilmu Manajemen dan Bisnis 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 | DOI: 10.58303/q3apr189

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.
Pengaruh Green Accounting, Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Tekstil dan Garmen di Indonesia Saragih, Ronald; Sinaga, Judith Tagal Gallena; Siagian, Valentine
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10813

Abstract

Pengungkapan lingkungan, mekanisme tata kelola, dan ukuran perusahaan dianalisis dalam kaitannya dengan kinerja keuangan perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Analisis menggunakan 45 observasi data panel dari 15 perusahaan terpilih dengan pendekatan regresi linear berganda. Kinerja keuangan diproksikan terutama melalui Total Asset Turnover (TATO) sebagai indikator efisiensi pemanfaatan aset, serta ROA, ROE, dan NPM sebagai pengujian tambahan. Hasil empiris menunjukkan bahwa pengungkapan lingkungan memiliki hubungan positif namun tidak signifikan secara statistik. Sebaliknya, proporsi komisaris independen dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap efisiensi aset. Secara simultan, ketiga variabel menjelaskan 19,6% variasi TATO, yang mengindikasikan daya jelaskan model masih terbatas. Temuan ini menegaskan bahwa dalam industri tekstil dan garmen, struktur tata kelola dan skala operasional lebih berperan dalam menentukan efisiensi jangka pendek dibandingkan praktik pengungkapan lingkungan
Corporate Finance in a Digital Green Economy: FinTech's Role in Enabling Sustainable Investment and Funding Models Subekti, Regita Natasya; Sinaga, Judith Tagal G.; Siagian, Valentine
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 5 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i5.10946

Abstract

The integration of financial technology (FinTech) with the digital green economy has reshaped banking intermediation, particularly in emerging markets such as Indonesia Stock Exchange. However, empirical evidence regarding their combined influence on sustainable investment remains inconclusive. This study investigates the differential impact of FinTech adoption and digital green economy dynamics on sustainable investment among listed banking firms. It further advances the literature by positioning FinTech and green finance as interdependent mechanisms within Indonesia’s post-pandemic institutional context, rather than as isolated domains. Methods: This research adopts a quantitative design based on 408 firm-year observations of banks listed on the IDX. Multiple linear regression is employed to assess the influence of FinTech and digital green economy on sustainable investment. The analysis is complemented by rigorous classical assumption testing, including normality and multicollinearity diagnostics, to ensure model robustness. Results: The empirical findings demonstrate that FinTech has positive and statistically significant effect on sustainable investment, indicating its effectiveness in enhancing financial intermediation efficiency and transparency. Conversely, the digital green economy variable exhibits a negative coefficient, suggesting the presence of transitional inefficiencies, structural rigidities, and initial adjustment costs associated with early-stage implementation. Conclusion: The results highlight an asymmetric digital-green relationship: FinTech acts as an immediate catalyst for sustainable investment, while broader digital green transformation introduces short-term constraints that may hinder investment outcomes. These findings imply technological advancement alone is insufficient without institutional and structural alignment. Therefore, banks should emphasize targeted FinTech implementation to optimize sustainable investment performance within emerging digital green frameworks.
Pengaruh budaya organisasi dan work life balance terhadap loyalitas karyawan Yewi, Winston Oliver; Siagian, Valentine; Karundeng, Meidy Lieke
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 9 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/fairvalue.v8i9.6150

Abstract

Salah satu faktor internal organisasi yang diyakini memiliki pengaruh besar terhadap loyalitas karyawan adalah budaya organisasi dan work-life balance. Tujuan penelitian ini menganalisis dengan memahami hubungan ketiga variabel tersebut. Penelitian ini menggunakan metode kuantitatif deskriptif, dimana hasil dari penelitian ini akan menunjukkan angka-angka dan angket perhitungan dalam bentuk tabel kemudian diberikan penguatan narasi sebagai kesimpulan penelitian. Populasi adalah seluruh karyawan di perusahaan Karya Rama Prima di Jakarta Timur. Penentuan sampel data dilakukan dengan Teknik purposive sampling dan 32 responden dilanjut analisis dengan alat bantu SPSS 20 for Windows. Hasil dari penelitian ini menunjukkan bahwa secara bersama sama budaya organisasi dan work life balance memberikan pengaruh yang cukup besar terhadap loyalitas karyawan sebesar 85,6%. Hal ini menunjukkan bahwa kedua variabel independen memiliki kontribusi yang cukup besar dalam menjelaskan perubahan pada variabel loyalitas karyawan. Dengan demikian dapat disimpulkan bahwa peningkatan budaya organisasi dan keseimbangan kehidupan kerja menjadi faktor penting dalam meningkatkan loyalitas karyawan dalam organisasi. Temuan penelitian ini memberikan wawasan dan pemahaman statistik bagi pembaca, khususnya pembisnis dan organisatoris, serta bagi peneliti dalam memahami dan mengoptimalkan keseimbangan budaya organisasi dan kehidupan karyawan guna menciptakan loyalitas karyawan. 
Pengaruh Digitalisasi Pajak dan Literasi Pajak terhadap Kepatuhan Wajib Pajak dengan Faktor Demografi sebagai Variabel Moderasi Rampen, Daniella Anggraini La Vecchia; Sitompul, Grace Orlyn; Siagian, Valentine
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7000

Abstract

Penelitian ini dilatarbelakangi oleh permasalahan menurunnya tingkat kepatuhan wajib pajak yang masih menjadi tantangan dalam sistem perpajakan Indonesia, meskipun pemerintah telah berupaya mengatasi permasalahan tersebut dengan melakukan digitalisasi sistem perpajakan. Transformasi digital yang diharapkan mampu meningkatkan layanan perpajakan belum menunjukkan kontribusi signifikan terhadap peilaku kepatuhan. Berdasarkan kondisi tersebut, penelitian ini bertujuan untuk mengetahui pengaruh digitalisasi pajak dan literasi pajak terhadap kepatuhan wajib pajak serta menguji peran jenis kelamin sebagai variabel moderasi. Penelitian menggunakan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan pendekatan kuantitatif. Sampel penelitian terdiri atas 44 wajib pajak orang pribadi di PT Mulia Prima Nusa yang dipilih menggunakan teknik purposive sampling. Hasil penelitian mengungkapkan bahwa literasi pajak memberikan pengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sehingga pemahaman pajak menjadi aspek penting dalam membentuk perilaku patuh. Sebaliknya, digitalisasi pajak tidak berpengaruh signifikan terhadap kepatuhan wajib pajak meskipun menunjukkan arah positif. Kondisi ini menunjukkan bahwa ketersediaan teknologi belum cukup mendorong peningkatan kepatuhan apabila tidak diiringi dengan pengetahuan yang memadai. Selain itu, jenis kelamin tidak mampu memoderasi pengaruh digitalisasi pajak maupun literasi pajak terhadap kepatuhan wajib pajak. Temuan ini menegaskan bahwa literasi pajak menjadi faktor utama dalam meningkatkan kepatuhan dibandingkan faktor digitalisasi maupun faktor demografi. Penelitian ini menekankan bahwa peningkatan literasi pajak melalui pelatihan dan edukasi perpajakan secara berkelanjutan perlu diprioritaskan untuk mendorong kepatuhan wajib pajak secara lebih efektif.
SUSTAINABILITY AND TAX INCENTIVES Valentine Siagian; Nensy Dwi Putri Sinaga
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6844

Abstract

This study examines the link between sustainability practices and tax incentives for Indonesian firms by analyzing Bloomberg data from 2013 to 2022. It assesses sustainability through the Sustainability Growth Rate (SGR) and disclosures in the Environmental, Social, and Governance (ESG) domains, while tax incentives are measured by the Effective Tax Rate (ETR). A fixed-effects regression model controls firm-specific factors, revealing that a higher SGR significantly correlates with reduced tax liabilities. This study also suggests that firms with substantial sustainability growth are able to gain tax benefits. However, ESG disclosures alone do not significantly impact the ETR. Its robust sustainability practices have led to tax advantages rather than mere disclosure in Indonesia. Furthermore, this research contributes to the existing literature by highlighting the distinct impacts of various sustainability measures on financial outcomes, particularly in developing countries. They overview the importance of comprehensive sustainability strategies incorporating real growth in initiatives for achieving ethical and financial outcomes. This research also addresses critical insights for policymakers and business leaders in response to the emerging markets around developing countries.
Corporate Finance in a Digital Green Economy: FinTech's Role in Enabling Sustainable Investment and Funding Models Subekti, Regita Natasya; Sinaga, Judith Tagal G.; Siagian, Valentine
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 5 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i5.10946

Abstract

The integration of financial technology (FinTech) with the digital green economy has reshaped banking intermediation, particularly in emerging markets such as Indonesia Stock Exchange. However, empirical evidence regarding their combined influence on sustainable investment remains inconclusive. This study investigates the differential impact of FinTech adoption and digital green economy dynamics on sustainable investment among listed banking firms. It further advances the literature by positioning FinTech and green finance as interdependent mechanisms within Indonesia’s post-pandemic institutional context, rather than as isolated domains. Methods: This research adopts a quantitative design based on 408 firm-year observations of banks listed on the IDX. Multiple linear regression is employed to assess the influence of FinTech and digital green economy on sustainable investment. The analysis is complemented by rigorous classical assumption testing, including normality and multicollinearity diagnostics, to ensure model robustness. Results: The empirical findings demonstrate that FinTech has positive and statistically significant effect on sustainable investment, indicating its effectiveness in enhancing financial intermediation efficiency and transparency. Conversely, the digital green economy variable exhibits a negative coefficient, suggesting the presence of transitional inefficiencies, structural rigidities, and initial adjustment costs associated with early-stage implementation. Conclusion: The results highlight an asymmetric digital-green relationship: FinTech acts as an immediate catalyst for sustainable investment, while broader digital green transformation introduces short-term constraints that may hinder investment outcomes. These findings imply technological advancement alone is insufficient without institutional and structural alignment. Therefore, banks should emphasize targeted FinTech implementation to optimize sustainable investment performance within emerging digital green frameworks.
GHG Emission and Financial Distress: Evidence from Indonesia Listed Firms Siagian, Valentine; Chen, Yang-Shin
The Indonesian Journal of Accounting Research Vol 29, No 1 (2026): IJAR Januari 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.966

Abstract

This study examines the relationship between greenhouse gas (GHG) emissions and corporate financial distress in an emerging market context. Distinguishing between Scope 1, Scope 2, and Scope 3 emissions, the study investigates whether different categories of carbon exposure exert heterogeneous financial effects. Drawing on stakeholder theory, institutional theory, and the resource-based view, we argue that value-chain emissions (Scope 3) impose greater managerial and financial constraints due to their complexity and limited controllability. Using panel data on Indonesian listed firms over the period 2013–2022, we employ two alternative measures of financial distress and estimate fixed-effects regression models that control for firm characteristics. The results show that Scope 1 and Scope 2 emissions are not significantly associated with financial distress, whereas Scope 3 emissions exhibit a positive and statistically significant relationship. The findings suggest that firms with greater value-chain carbon exposure face higher financial vulnerability, likely due to coordination costs, regulatory pressure, and supply-chain risk. This study contributes to the climate-finance and sustainability accounting literature by demonstrating the importance of disaggregating emissions and highlighting the financial relevance of Scope 3 emissions in emerging markets. The results have implications for managers, investors, and policymakers, emphasizing the need for enhanced supply-chain carbon governance as part of financial risk management.
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