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

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Audit Report Lag and Factors That Affect It in LQ45 Companies On The IDX Duma Megaria Elisabeth; Merry Anna Napitupulu; Septony B Siahaan; Rike Yolanda Panjaitan
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6tsbb603

Abstract

This study aims to analyze audit report lag and its determinants among companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) for the period 2020–2024. A quantitative approach was adopted using secondary data from annual reports and financial statements of 45 LQ45 companies. Variables examined include firm size, profitability, leverage, audit firm size, auditor opinion, audit committee, and solvability as independent variables against audit report lag as the dependent variable. Panel data regression with fixed effects estimation was employed. Results indicate that firm size (β = -3.812, p < 0.001), profitability (β = -2.147, p < 0.001), audit firm size (β = -8.423, p < 0.001), and audit opinion (β = -5.214, p < 0.001) significantly and negatively affect audit report lag. Leverage (β = 2.341, p < 0.001) shows a significant positive effect. The R² of 0.684 confirms that independent variables explain 68.4% of audit report lag variation. This study updates the literature by specifically focusing on LQ45 companies as Indonesia's blue-chip firms, offering the latest empirical evidence on determinants of audit report lag within Indonesia's evolving post-pandemic capital market context.
Green Accounting, Intellectual Capital, and Dividend Policy On Firm Value in Energy Companies Frengky Samuel Panjaitan; Arthur Simanjuntak; Januardi Mesakh; Merry Anna Napitupulu
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/fk84sb10

Abstract

This study examines green accounting, intellectual capital, and dividend policy effects on firm value in Indonesian energy companies during 2021-2024. Using multiple linear regression on 48 observations from 12 companies, results show green accounting significantly negatively affects firm value (β = -0.168, p = 0.006), as environmental disclosure signals cost burdens to investors. Intellectual capital demonstrates positive but insignificant influence (β = 0.057, p = 0.230). Dividend policy exhibits significant positive effects (β = 0.324, p = 0.041), signaling financial strength. Simultaneous testing confirms significant collective effects (F = 3.759, p = 0.017), explaining 15.0% of firm value variance. Findings suggest integrated approaches balancing environmental practices, intellectual assets, and shareholder returns optimize value creation in energy sector contexts
Sustainability Reporting and Its Impact on Financial Performance: Evidence from Indonesian Public Companies Merry Anna Napitupulu; Duma Megaria Elisabeth; Septony B Siahaan; Januardi Mesakh
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/tk6bev36

Abstract

This study aims to analyze the impact of sustainability reporting on the financial performance of public companies listed on the Indonesia Stock Exchange (IDX) for the period 2015–2024. A quantitative approach was adopted using secondary data from sustainability reports and annual financial statements of 120 non-financial companies listed on the IDX that published sustainability reports. Dependent variables include Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while the primary independent variable is the sustainability disclosure index measured using the Global Reporting Initiative (GRI) framework. Panel data analysis with fixed effects and random effects approaches was employed. Results indicate that sustainability disclosure has a significant positive effect on ROA (β = 0.214, p < 0.001), ROE (β = 0.187, p < 0.01), and Tobin’s Q (β = 0.312, p < 0.001), indicating that companies that comprehensively disclose sustainability practices have better financial performance and market value. These findings reinforce the literature on the positive relationship between environmental and social responsibility and firm value creation in the context of the Indonesian capital market
Co-Authors Amsal Steven Trian Marpaung Arthur Simanjuntak Elisabeth, Duma Megaria Frengky Samuel Panjaitan GRACESIELA YOSEPHINE SIMANJUNTAK Januardi Mesakh Jeudi A.T.P. Sianturi Lamria Sagala Melysa Yeremia Arta Ulina Silaen Mulatua Silalahi, Mulatua Novi Jelpiani M Hutagalung Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Rimky Mandala Putra Simanjuntak Rimky Mandala Simanjuntak Sahala Purba Siahaan, Septony B Simanjuntak, Nerlin P. Sri Hartati Simamora Wesly Andri Simanjuntak