Article Per Year (5 Year)
p-Index From 2021 - 2026
3.884
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Ekonomi METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Pada Masyarakat METHABDI Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Ilmiah METHONOMI Jurnal Ilmu Manajemen METHONOMIX METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Merry Anna Napitupulu
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Pengaruh Ukuran Perusahaan, Kebijakan Dividen dan Keputusan Investasi terhadap Nilai Perusahaan melalui Profitabilitas sebagai Variabel Mediasi pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Amanda, Julia; Sianturi, Jeudi A.T.P; Napitupulu, Merry Anna
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.v5i1.7780

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kebijakan dividen, dan keputusan investasi terhadap nilai perusahaan dengan profitabilitas sebagai variabel mediasi pada perusahaan sektor property and real estate yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Nilai perusahaan diproksikan dengan Tobin’s Q, ukuran perusahaan dengan logaritma natural total aset (LNTA), kebijakan dividen dengan Dividend Payout Ratio (DPR), keputusan investasi dengan Total Asset Growth (TAG), dan profitabilitas dengan Return on Assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling sehingga diperoleh sampel yang sesuai dengan kriteria penelitian. Analisis data menggunakan Structural Equation Modeling–Partial Least Square (SEM-PLS) dengan bantuan software WarpPLS 8.0. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan kebijakan dividen berpengaruh positif terhadap nilai perusahaan. Keputusan investasi berpengaruh positif terhadap profitabilitas, sedangkan profitabilitas berpengaruh positif terhadap nilai perusahaan. Selain itu, profitabilitas terbukti mampu memediasi pengaruh keputusan investasi terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa perusahaan dengan pengelolaan investasi yang efektif akan meningkatkan profitabilitas, yang selanjutnya berdampak pada peningkatan nilai perusahaan. Dengan demikian, profitabilitas memiliki peran penting sebagai variabel intervening dalam hubungan antara keputusan investasi dan nilai perusahaan. Penelitian ini diharapkan dapat menjadi referensi bagi manajemen perusahaan dan investor dalam pengambilan keputusan keuangan.
Pengaruh Green Banking Disclosure, Efisiensi Operasional, dan Capital Adequacy Ratio Terhadap Profitabilitas pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Simanjuntak, Nerlin P.; Lamria Sagala; Rimky Mandala Putra Simanjuntak; Merry Anna Napitupulu
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp68-78

Abstract

This study aims to examine and analyze the effect of Green Banking Disclosure, Operational Efficiency, and Capital Adequacy Ratio on Profitability in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This study uses a quantitative approach with secondary data sourced from annual reports and sustainability reports of banking companies. The sampling method used is purposive sampling, resulting in 18 banking companies as samples with 73 observations after outlier treatment. The data analysis method used is multiple linear regression analysis processed with IBM SPSS Statistics 26. The results show that partially Green Banking has a negative and insignificant effect on Profitability, Operational Efficiency (BOPO) has a negative and significant effect on Profitability, and Capital Adequacy Ratio (CAR) has a positive and insignificant effect on Profitability. Simultaneously, Green Banking, Operational Efficiency, and Capital Adequacy Ratio have a significant effect on Profitability. The coefficient of determination (Adjusted R²) is 87.7%, meaning these three variables together explain 87.7% of the variation in Profitability (ROA), while the remaining 12.3% is influenced by other variables not included in the model.
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
The Effect of Green Innovation, Environmental Performance, and Carbon Emission Disclosure on the Firm Value of Basic Materials Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Amsal Steven Trian Marpaung; Arthur Simanjuntak; Gracesiela Yosephine Simanjuntak; 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: 10.36985/6k3snf51

Abstract

This research is conducted to investigate and evaluate the relationship between Green Innovation, Environmental Performance, and Carbon Emission Disclosure on Firm Value in companies operating within the Basic Materials sector listed on the Indonesia Stock Exchange during the 2021–2024 period. The study adopts a quantitative methodology and utilizes purposive sampling to obtain 39 firms that satisfy the predetermined research criteria. Informasi analysis is performed using IBM SPSS Statistics version 26, applying multiple linear regression to assess the interaction patterns among the examined variables. The empirical results indicate varying effects of the independent variables on Firm Value. Individually, Green Innovation shows a statistically significant positive effect on Firm Value among Basic Materials companies. In contrast, Environmental Performance presents a negative and statistically insignificant association with Firm Value. Similarly, Carbon Emission Disclosure demonstrates a negative but insignificant influence on Firm Value. However, when tested simultaneously, the three independent variables jointly exhibit a significant effect on Firm Value. Furthermore, the coefficient of determination analysis reveals that Green Innovation, Environmental Performance, and Carbon Emission Disclosure collectively account for 7. 3% of the variation in Firm Value, while the remaining 92. 7% is explained by other variables outside the research model. This study contributes to the literature by providing a broader understanding of how corporate environmental initiatives relate to firm value. The findings offer practical implications for investors and corporate management in formulating strategic and well- informed decisions. In addition, both theoretical and practical implications encourage further exploration of the role of Green Innovation, Environmental Performance, and Carbon Emission Disclosure in shaping Firm Value, particularly in the current masa where environmental sustainability has become a critical corporate responsibility
The Role of Financial Performance as a Mediating Variable in the Effect of Environmental Disclosure on Stock Performance in Mining and Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Sri Hartati Simamora; Arthur Simanjuntak; Rimky Mandala Simanjuntak; 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/h8agx749

Abstract

This study aims to analyze the effect of environmental disclosure on financial performance and stock performance, as well as to examine the role of financial performance as a mediating variable in the relationship between environmental disclosure and stock performance in mining and energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The study uses secondary data from annual reports, financial statements, and sustainability reports of 29 sample companies selected through purposive sampling, yielding 116 total observations. Environmental disclosure is measured using the Environmental Disclosure Index (EDI) based on 34 indicators from GRI 4 Environmental Category, financial performance is proxied by Return on Assets (ROA), and stock performance is measured using annual stock return. The analysis employs simple linear regression and mediation testing using the Baron & Kenny method through SPSS 26. The results show that: (1) environmental disclosure has a significant effect on financial performance, with R = 0.192, R² = 0.037 (3.7%), and sig. = 0.067; (2) financial performance has no significant effect on stock performance, with a regression coefficient of 0.722 and sig. = 0.239; (3) environmental disclosure has no significant effect on stock performance, with a regression coefficient of −0.292 and sig. = 0.346; and (4) financial performance is unable to mediate the effect of environmental disclosure on stock performance, as all mediation paths are statistically insignificant. These findings indicate that the Indonesian capital market has not yet optimally responded to environmental information in investment valuation for the mining and energy sectors, which may be attributed to the low level of investor ESG literacy, the dominance of external factors such as commodity price volatility and government policy, and the varying quality of environmental disclosures
The Effect of Media Exposure, Profitability, and Green Accounting on Corporate Social Responsibility Disclosure in Healthcare Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Novi Jelpiani M Hutagalung; Mulatua P Silalahi; Merry Anna Napitupulu; Sahala Purba
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/ztjw9y51

Abstract

This study aims to examine and analyze the influence of Media Exposure, Profitability, and Green Accounting on Corporate Social Responsibility (CSR) Disclosure in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Using a quantitative research approach with purposive sampling, this study obtained 12 companies from a population of 38 healthcare companies as the final sample. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results show that partially, Media Exposure has a negative and significant effect on CSR Disclosure (β = -0.156, Sig. = 0.007), while Profitability has a positive but insignificant effect on CSR Disclosure (β = 0.022, Sig. = 0.861), and Green Accounting has a negative and insignificant effect on CSR Disclosure (β = -0.516, Sig. = 0.520). Simultaneously, the three independent variables (Media Exposure, Profitability, and Green Accounting) do not have a significant effect on CSR Disclosure (F = 2.801, Sig. = 0.052). The coefficient of determination (Adjusted R²) is 10.9%, indicating that 89.1% of the variation in CSR Disclosure is explained by other factors outside this model. These findings contribute to the literature by highlighting the unique characteristics of the healthcare sector—particularly during the COVID-19 pandemic transition period—in shaping corporate sustainability reporting behavior
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 Amanda, Julia Amsal Steven Trian Marpaung Arison Nainggolan, Arison Arthur Simanjuntak Benedikta Gracesella Sinurat Darusalam Darwis Robinson Manalu Dimita H. P. Purba Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Farida Sagala Frengky Samuel Panjaitan Ginting, Mitha C. Gortap Lumbantoruan GRACESIELA YOSEPHINE SIMANJUNTAK Harianja, Eva Julia G. Hutagalung, Novi Jelpiani M Hutapea, Marlyna I. Intan Dewita Situmorang Jamaluddin Januardi Mesakh Jeudi A. T. P. Sianturi Junika Napitupulu Junita, Rahel Lamria Sagala Manurung, Fua Imanesya Marpaung, Amsal Steven Trian Melysa Yeremia Arta Ulina Silaen Mesakh, Januardi Mulatua Silalahi, Mulatua Nainggolan, Rena Ndruru, Yufita Friska Necia Mita Novalina Pasaribu Novi Jelpiani M Hutagalung Novi Jelpiani M. Hutagalung Panjaitan, Frengky Samuel Panjaitan, Rike Y. Panjaitan, Rike Yolanda Perangin-angin , Resianta Purba, Eviyanti N. Rahel Junita Rijois I. E. Saragih Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimbun Siringoringo Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rimky Mandala Putra Simanjuntak Rimky Mandala Putra Simanjuntak Rimky Mandala Simanjuntak Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B. Siahaan, Septony B. Septony Benyamin Siahaan Siahaan, Septony B Siahaan, Septony B SIBARANI, APRIANI M. Silalahi, Mulatua P Silitonga, Ivo M. Simamora, Sri Hartati Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Nerlin P. Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Sri Hartati Simamora Thomas Sumarsan Goh Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak