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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) Jurnal Bisnis dan Akuntansi 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 Jurnal Akuntansi dan Bisnis Krisnadwipayana
Valentine Siagian
Universitas Advent Indonesia
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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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.
PENGARUH BRAND AMBASSADOR, KEPERCAYAAN, DAN PRICE DISCOUNT TERHADAP MINAT BELI DI APLIKASI TOKOPEDIA Chando Steven Johannes; Valentine Siagian
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 6 No 2 (2021): JPIM (Jurnal Penelitian Ilmu Manajemen)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v6i2.690

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh brand ambassador, kepercayaan, dan price discount terhadap minat beli pada aplikasi Tokopedia. Jenis penelitian ini adalah kualitatif dengan menggunakan teknik purposive sampling, didapati sebanyak 116 sampel dari mahasiswa Fakultas Ekonomi Universitas Advent Indonesia, dengan karakteristik utama mengenal brand ambassador dari Tokopedia yaitu BTS (Bangtan Sonyeondan). Penelitian ini menggunakan aplikasi SPSS versi 25 untuk mengolah data. Dari hasil penelitian yang telah dilakukan, nilai uji t variabel brand ambassador sebesar 2,368 dengan nilai signifikan 0,020. Nilai ini menunjukan bahwa variabel brand ambassador berpengaruh secara parsial terhadap variabel minat beli. Nilai uji t untuk variabel kepercayaan sebesar 6,905 dengan nilai signifikan 0,000. Hasil ini menunjukan bahwa variabel kepercayaan berpengaruh secara parsial terhadap variabel minat beli. Untuk variabel price discount, nilai uji t sebesar 5,815 dengan nilai signifikan 0,000. Hasil ini menunjukan variabel price discount berpengaruh secara parsial terhadap variabel minat beli. Nilai F hitung adalah 85,317 dengan nilai signifikan 0,000, ini menunjukan bahwa brand ambassador, kepercayaan, dan price discount berpengaruh secara simultan terhadap minat beli di aplikasi Tokopedia.
Pengaruh Green Accounting, Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Tekstil dan Garmen di Indonesia Ronald Saragih; Judith Tagal Gallena Sinaga; Valentine Siagian
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 Regita Natasya Subekti; Judith Tagal G. Sinaga; Valentine Siagian
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (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.
DOES BOARD STRUCTURE FOSTER ENVIRONMENTAL INITIATIVE AND MITIGATE FINANCIAL RISK? Valentine Siagian; Judith Tagal Gallena Sinaga; James Sylvanus Uly Reke
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/hz6bra21

Abstract

This study examines whether board structure serves as an effective governance mechanism in promoting environmental initiatives and mitigating financial risk among publicly listed firms in Indonesia. Drawing on Agency Theory and Stakeholder Theory, it explores how board independence, size, and gender diversity shape sustainability-oriented decisions and financial outcomes. A quantitative research design is employed using secondary panel data from 161 firm-year observations over the period 2013–2024. The study analyzes the impact of board characteristics on the adoption of emission-reduction initiatives and financial risk, proxied by leverage, using empirical regression. Results show that board independence and size are associated with greater emission reductions, suggesting that better governance enhances accountability. However, there is no clear, direct link between board traits and financial risk, implying that board structure alone does not drive stability. This study extends ESG research in emerging markets by showing that governance has different roles in environmental and financial matters. It suggests boards should be strengthened to support sustainability, while financial results may depend on broader factors.
GHG Emission and Financial Distress: Evidence from Indonesia Listed Firms Valentine Siagian; Yang-Shin Chen
The Indonesian Journal of Accounting Research Vol 29, No 1 (2026): IJAR Januari 2026
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.
The effect of auditor’s reputation and auditor’s opinion on stock prices: Evidence from IDX main board index Valentine Siagian
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3345

Abstract

This paper examines the effect of the auditor reputation and the auditor's opinion on the stock prices of the firm in the following year from Indonesia Main Board Index for the period of 2016 to 2020. This research aims to study the importance of the auditor's reputation and the opinion given to the value of the firm by their stock prices movements in the following year. Regression analysis was applied with control variable and year fixed effect to find out whether or not the reputation of the auditor and the opinion given by the auditor could affect the stock prices of the firm in each sample year. The result shows that auditor's reputation does affect the stock prices in the following year which means choosing BIG4 CPA firm will increase stock prices in the following year, while auditor's opinion does not affect the stock prices of the firm in the following year.
Pengaruh Biaya Lingkungan Dan Kualitas Audit Terhadap Nilai Perusahaan Dengan Komisaris Independen Sebagai Variabel Moderasi Arnold Setiawan Manulang; James Sylvanus Uly Reke; Valentine Siagian
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16173

Abstract

Penelitian ini bertujuan untuk mengukur dampak penerapan Biaya lingkungan dan Kualitas Audit terhadap Nilai Perusahaan, dengan Komisaris Independen sebagai variabel moderasi, pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2023–2024. Penelitian menggunakan pendekatan kuantitatif dengan desain korelasional. Sampel penelitian dipilih dengan teknik purposive sampling. Biaya lingkungan diukur dengan rasio biaya lingkungan terhadap laba bersih, Kualitas Audit diukur dengan skala ordinal opini audit, sementara Komisaris Independen diukur melalui proksi proporsi Dewan Komisaris Independen. Hasil penelitian menunjukkan bahwa Biaya Lingkungan tidak memiliki pengaruh signifikan terhadap Nilai Perusahaan (p-value 0,447), sedangkan Kualitas Audit berpengaruh positif dan signifikan terhadap Nilai Perusahaan (p-value 0,032). Pada pengujian efek moderasi, Komisaris Independen terbukti secara signifikan memperlemah pengaruh Biaya lingkungan terhadap Nilai Perusahaan (p-value 0,045) dan tidak mampu memoderasi pengaruh Kualitas Audit (p-value 0,640). Koefisien determinasi (Adjusted R-Square) sebesar 0,038 menunjukkan bahwa variabel-variabel ini menjelaskan hanya 3,8% variasi Nilai Perusahaan, yang mengindikasikan adanya faktor lain yang turut mempengaruhi valuasi pasar perusahaan. Temuan ini menegaskan perlunya strategi komunikasi yang lebih komprehensif dari manajemen terkait investasi lingkungan agar tidak direspons negatif oleh pasar modal.
FROM LIABILITY TO SUSTAINABILITY: HOW COST OF DEBT AND AUDIT COMMITTEE CHARACTERISTICS DRIVE GREEN INNOVATION? Sheren Mey Line Br Manik; Valentine Siagian; Riky Sai Maruli
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 Abigail Dwi Pangestu Setiadi Actley, Rizkie Akhsa Gabriella Andrew Fernando Pakpahan Angeline Margaretha Ariel, Bobie Manfred Alfaro Dick Bradley Arnold Setiawan Manulang Boy Daniel Siagian Catherina Stevani Chando Steven Johannes Chelsea Alicia Debora Hutapea Desi Cindy Preniaty Limbong Devi Leony Caroline Sitohang 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 Hisar Pangaribuan Hubert Sinaga, Darren Albertyan Ivada Zanetha Darmaputri James Sylvanus Uly Reke Jhon Rinendy Joice Idarumata Aritonang Judith Tagal G. Sinaga 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 Mila Susanti Naccir Sidabutar Napitupulu, Tri Yohana Nensy Dwi Putri Sinaga Parsaoran, Yehezkiel Paulson Rampen, Daniella Anggraini La Vecchia Regita Natasya Subekti Reswan Christian Simbolon Ria Chaniago Ria Chaniago Richard Friendly Simbolon Riky Sai Maruli Roberto Manurung Rolyana Ferinia Pintauli Rona Chyta Silalahi Ronald Saragih Ryan Rich Tampubolon Sagala, Samuel Armando Samuel Gevanry Sagala Sanrival M Tarigan Saragih, Ronald Sarah Meilin Ginting Sheren Mey Line Br Manik Sihombing, Novi Yosefina Silitonga, Eunike Riahna Sinaga, Judith Tagal G. Sinaga, Nensy Dwi Putri Sindy Natasya Tarigan Sipayung, Chiara Subekti, Regita Natasya Tampubolon, Jhon Dogor Timothy Alfris Taebenu Yang-Shin Chen Yewi, Winston Oliver Yonatan Alfino Yonathan Tri Anugrah Yosie William Iroth