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All Journal Jurnal Bisnis dan Ekonomi Jurnal Ilmiah METHONOMI Methosika: Jurnal Akuntansi dan Keuangan Methodist Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ilmiah Accusi
Merry Anna Napitupulu
Universitas Methodist Indonesia
Economics, Econometrics & Finance Education Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INFORMASI TANGGUNG JAWAB SOSIAL PERUSAHAAN PUBLIK DI INDONESIA : STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Merry Anna Napitupulu
Jurnal Ilmiah METHONOMI Vol 2, No 1 (2016)
Publisher : Fakultas Ekonomi Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.907 KB)

Abstract

Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai pengaruh antara company size, profitabilitas, leverage, likuiditas dan institutional ownership terhadap pengungkapan tanggung jawab sosial yang dilakukan oleh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang listing di Bursa Efek Indonesia (BEI) pada tahun 2013-2015. Total sampel penelitian adalah 29 perusahaan yang ditentukan dengan metode purposive sampling. Tehnik analisis yang digunakan adalah regresi linear berganda yang sebelumnya telah dianalisis dengan uji normalitas dan uji asumsi klasik (multikolinearitas, autokorelasi dan heterokedastisitas).Hasil penelitian menunjukkan bahwa company size berpengaruh signifikan positif terhadap pengungkapan tanggung jawab sosial perusahaan. Di sisi lain, profitabilitas, leverage, likuiditas dan institutional ownership tidak berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan.
FAKTOR – FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO (PER) PADA PERUSAHAAN SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014 Merry Anna Napitupulu
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 1, No 1 (2017): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (979.02 KB) | DOI: 10.46880/jsika.v1i1.5

Abstract

Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai pengaruh Dividen Payout Ratio (DPR), Earning Growth (EG), Debt to Equity Ratio (DER) terhadap Price Earning Ratio (PER) pada perusahaan sektor perkebunan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan sektor perkebunan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun. Total sampel penelitian adalah 36 laporan perusahaan yang ditentukan dengan metode purposive sampling. Tehnik analisis yang digunakan adalah regresi linear berganda yang sebelumnya telah dianalisis dengan uji normalitas dan uji asumsi klasik (multikolinearitas, autokorelasi dan heterokedastisitas).Hasil penelitian menunjukkan bahwa Dividen Payout Ratio (DPR), Earning Growth (EG), Debt to Equity Ratio (DER) secara parsial tidak berpengaruh terhadap Price Earning Ratio (PER). Di sisi lain penelitian juga menunjukkan bahwa Dividen Payout Ratio (DPR), Earning Growth (EG), Debt to Equity Ratio (DER) secara signifikan berpengaruh terhadap Price Earning Ratio (PER).
Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Industri Dasar dan Kimia di Indonesia Merry Anna Napitupulu; Rike Yolanda Panjaitan
Jurnal Bisnis dan Ekonomi Vol 25 No 2 (2018): VOL. 25 NO. 2 EDISI SEPTEMBER 2018
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.185 KB)

Abstract

This research was conducted to analyze the disclosure of Corporate Social Responsibility (CSR) in companies of Basic Industrial and Chemical sectors in Indonesia. The research is expected to be able to provide the latest information and trends regarding CSR disclosures in Basic Industries and Chemistry in Indonesia. The population in this study were all basic industrial and chemical sector companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015. The total sample in this study is 172 annual reports of basic industrial and chemical sector companies in Indonesia. This research is a quantitative descriptive study using content analysis method with index approach and narrative disclosure. The results of this study indicate that the quantity and quality of information on CSR disclosure is still very low. The quantity and quality of information on CSR disclosures in basic industrial and chemical sector companies in Indonesia has increased every year starting from 2013-2015. Almost all companies in the basic and chemical industrial sectors carry out CSR disclosures in Indonesia in annual reports every year in the 2013-2015 period. The social category sub categories of employment and work comfort are considered as the most important disclosure categories disclosed by the company in the annual report. Metal sub-sectors and similar products are industrial subsectors that have the highest total value of quantity and quality of CSR disclosure.
Strategic Management Accounting and Digital Transformation: The Role of Big Data Analytics in Decision Making Septony B Siahaan; Wesly Andri Simanjuntak; Januardi Mesakh; Mulatua Silalahi; Merry Anna Napitupulu
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vsskcg83

Abstract

This research investigates how Big Data Analytics (BDA) functions as a transformative mechanism for enhancing Strategic Management Accounting (SMA) effectiveness through improved decision-making quality in the digital era. Drawing upon Resource-Based View theory, Dynamic Capabilities theory, and Information Processing theory, this study examines how big data analytics capabilities create competitive advantages through enhanced analytical depth and strategic decision quality. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 multinational corporations across multiple industries (640 firm-year observations, 2020-2024), the research demonstrates that big data analytics implementation significantly enhances strategic management accounting practices (β = 0.694, p < 0.001) and directly improves decision-making quality (β = 0.483, p < 0.001). Strategic management accounting substantially mediates the relationship between big data analytics and decision-making quality (indirect effect = 0.412, p < 0.001, VAF = 46.1%). The model explains 62.3% of strategic management accounting variance and 68.9% of decision-making quality variance. This study provides comprehensive empirical evidence of how digital transformation through big data analytics revolutionizes management accounting functions and organizational decision-making capabilities in contemporary business environments
Integrated CSR Reporting and Stakeholder Engagement: Implications for Management Accounting Systems Duma Megaria Elisabeth; Septony B Siahaan; Merry Anna Napitupulu; Mulatua P Silalahi; Rimky Mandala Putra Simanjuntak
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ncvt4p05

Abstract

This research examines how integrated Corporate Social Responsibility (CSR) reporting influences stakeholder engagement effectiveness and subsequently transforms management accounting systems in publicly listed corporations. Drawing upon institutional theory, stakeholder theory, and contingency theory, this study investigates how CSR disclosure practices reshape internal management accounting mechanisms to support strategic decision-making and performance measurement. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 118 publicly listed companies across multiple industries (590 firm-year observations, 2020-2024), the research demonstrates that integrated CSR reporting significantly enhances stakeholder engagement quality (β = 0.647, p < 0.001) and directly influences management accounting system sophistication (β = 0.486, p < 0.001). Stakeholder engagement substantially mediates the relationship between integrated CSR reporting and management accounting systems (indirect effect = 0.392, p < 0.001, VAF = 44.6%). The model explains 58.7% of stakeholder engagement variance and 64.3% of management accounting system variance. This study provides comprehensive empirical evidence of how integrated CSR reporting frameworks drive internal management accounting transformation in contemporary organizational environments
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024 Melysa Yeremia Arta Ulina Silaen; Jeudi A.T.P. Sianturi; Merry Anna Napitupulu
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.12159

Abstract

The energy sector is a capital-intensive industry with a high level of risk influenced by economic dynamics and fluctuations in commodity prices. These conditions require companies to maintain strong financial performance in order to sustain firm value in the eyes of investors. This study aims to analyze the effect of firm size, capital structure, and profitability on firm value through dividend policy as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This research employs a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The sample was determined through a purposive sampling method using secondary data obtained from companies’ annual financial statements. Firm size is proxied by the natural logarithm of total assets, capital structure by the Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), dividend policy by the Dividend Payout Ratio (DPR), and firm value by Tobin’s Q. The results show that firm size and capital structure have a negative and significant effect on firm value, while profitability has a negative but insignificant effect on firm value. Firm size and profitability have a negative and significant effect on dividend policy, whereas capital structure does not have a significant effect on dividend policy. In addition, dividend policy does not have a significant effect on firm value and is not proven to mediate the relationship between firm size, capital structure, and profitability on firm value. These findings indicate that firm size and capital structure play an important role in influencing firm value directly, while dividend policy does not act as an effective mechanism in mediating the relationship between fundamental corporate variables and firm value in energy sector companies.
Co-Authors Elisabeth, Duma Megaria Januardi Mesakh Jeudi A.T.P. Sianturi Melysa Yeremia Arta Ulina Silaen Mulatua P Silalahi Mulatua Silalahi Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Siahaan, Septony B Wesly Andri Simanjuntak