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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ekonomi : Journal of Economic Jurnal Koinonia : Fakultas Filsafat Universitas Advent Indonesia JURNAL RISET AKUNTANSI GOING CONCERN JEA17: Jurnal Ekonomi Akuntansi Prosiding Seminar Nasional INDOCOMPAC Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Bisnis, Manajemen, dan Informatika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Aktiva : Jurnal Akuntansi dan Investasi ACCRUALS (Accounting Research Journal of Sutaatmadja) JAE (Jurnal Akuntansi dan Ekonomi) JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Ilmu Manajemen dan Akuntansi Terapan Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik JURNAL LENTERA BISNIS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Ekombis: Jurnal Fakultas Ekonomi Performance : Jurnal Bisnis dan Akuntansi Journal of Economics and Business Aseanomics JAZ: Jurnal Akuntansi Unihaz Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Cakrawala Repositori Imwi Journal of Management and Bussines (JOMB) International Journal of Business, Law, and Education Akuntansi Bisnis & Manajemen (ABM) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Applied Business and Technology Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Jurnal Multidisiplin Sahombu Amkop Management Accounting Review (AMAR) Klabat Accounting Review Klabat Journal of Management Media Akuntansi Perpajakan Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Jurnal Akuntansi Ulil Albab Jurnal Akuntansi JIMEKA
Francis Hutabarat
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PENGARUH PROFITABILITAS TERHADAP OPINI AUDITOR MENGGUNAKAN GREEN ACCOUNTING SEBAGAI VARIABEL MODERASI Bracha Mannuel; Jhon Rinendy; Francis M. Hutabarat
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.15068

Abstract

Penelitian ini mengkaji pengaruh profitabilitas terhadap opini audit dengan green accounting sebagai variabel moderasi pada perusahaan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Sampel terdiri dari 53 perusahaan dengan total 159 observasi yang dipilih menggunakan metode purposive sampling. Profitabilitas diukur menggunakan Return on Equity (ROE), sementara opini audit dikategorikan berdasarkan jenis opini yang diberikan auditor eksternal. Green accounting diidentifikasi melalui pengungkapan lingkungan dalam laporan keberlanjutan. Analisis data dilakukan dengan regresi linear dan uji interaksi. Hasil penelitian menunjukkan profitabilitas berpengaruh positif dan signifikan terhadap opini audit. Perusahaan dengan profitabilitas tinggi lebih cenderung memperoleh opini audit yang lebih baik. Green accounting tidak memperkuat hubungan antara profitabilitas dan opini audit, sehingga keberadaannya belum memberikan dampak moderasi yang signifikan. Studi ini memberikan wawasan bagi auditor, regulator, dan manajemen perusahaan mengenai pentingnya profitabilitas dalam opini audit serta peran green accounting dalam meningkatkan transparansi pelaporan keuangan.
Pengaruh Tingkat Pendapatan, Literasi Keuangan dan Toleransi Risiko Terhadap Pembelian Saham Jhon Rinendy; Grace Orlyn Sitompul; Francis Hutabarat
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6044

Abstract

Society is required to manage its resources for future welfare. One solution is to invest in stocks. This research aims to determine income level, financial literacy, and risk tolerance influence stock purchasing decisions. The study was conducted using a quantitative approach, examining a population of professional workers from several regions in Indonesia with income available for investment and recognizing stocks as one of the investment instrument choices. Data was collected using the purposive random sampling method, with 239 valid data. The research findings indicate that a person's decision to invest in stocks is influenced by their income level, financial literacy, and risk tolerance.Keywords: Level Of Income, Financial Literacy, Risk Tolerance, Stock Purchase.
The effect of market sentiment on stock performance with profitability as a moderating variable Hutabarat, Francis; Leri Santoso Hutasoit
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): 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.v7i3.5308

Abstract

This study investigates the impact of market sentiment on stock performance, with a particular focus on the moderating role of firm profitability. Utilizing a quantitative causal research design, the analysis is based on a sample of small- and mid-cap companies listed on the Indonesia Stock Exchange from 2020 to 2023. Market sentiment is conceptualized as the collective investor psychology influencing trading behaviors and price movements, while profitability serves as a key financial indicator potentially moderating this relationship. Employing moderated regression analysis, the findings reveal that market sentiment significantly influences stock performance. Moreover, profitability exerts a significant moderating effect, such that the relationship between market sentiment and stock returns varies according to the firm’s profitability level. Specifically, market sentiment positively affects stock performance when profitability is low, but this effect turns negative when profitability is high. These results underscore the importance of integrating financial fundamentals with investor sentiment in explaining stock market dynamics. The study contributes to a deeper understanding of how intrinsic firm characteristics can shape the influence of behavioral factors on investment outcomes, offering practical insights for investors and portfolio managers in emerging markets.
PENGARUH GREEN ACCOUNTING DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR (2020 – 2023) Sektor Makanan dan Minuman Cethy Sinaga; James Sylvanus Ulyreke; Francis Hutabarat
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 3 (2025): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i3.4413

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan perusahaan makanan dan minuman yang terdaftar di BEI dari tahun 2020 hingga 2023 ketika akuntansi hijau dan biaya lingkungan diperhitungkan. Metrik PROPER digunakan untuk mengukur akuntansi hijau, sedangkan manajemen lingkungan digunakan untuk memantau biaya lingkungan dan ROA digunakan untuk mengukur profitabilitas. Dengan menggunakan SPSS 25, peneliti menggunakan teknik pengambilan sampel dan analisis regresi linier multivariat untuk memilih pengamatan dari kumpulan sebelas perusahaan untuk penelitian. Penelitian ini tidak menemukan hubungan yang signifikan secara statistik antara akuntansi hijau dan hasil keuangan. Ada sedikit korelasi antara pengeluaran lingkungan dan laba. Akibatnya, bisnis harus berpikir tentang cara meningkatkan profitabilitas mereka dengan menggunakan praktik berkelanjutan dan solusi akuntansi hijau.
Pengaruh Environmental Cost, Efisiensi Biaya Operasional Dan Stabilitas Makroekonomi Terhadap Profitabilitas Pada Infobank15 Yang Terdapat Di Index Tahun 2018-2022 Agnes Zefanya Manalu, Bunga; Sylvanus Uly Reke, James; Hutabarat, Francis
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 1 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i1.1123

Abstract

Penelitian ini bertujuan untuk menguji pengaruh environmental cost, efisiensi biaya operasional, dan stabilitas makroekonomi terhadap profitabilitas perusahaan perbankan yang tergabung dalam Infobank15 Index periode 2018–2022. Metode yang digunakan adalah pendekatan kuantitatif eksplanatori dengan analisis regresi linier berganda menggunakan bantuan SPSS versi 25. Data penelitian diperoleh dari laporan tahunan dan sumber resmi lainnya dengan sampel sebanyak 66 observasi. Hasil penelitian menunjukkan bahwa efisiensi biaya operasional berpengaruh negatif signifikan terhadap profitabilitas, stabilitas makroekonomi berpengaruh positif namun tidak signifikan terhadap profitabilitas, sedangkan environmental cost tidak memiliki pengaruh signifikan. Berdasarkan hasil tersebut, efisiensi biaya operasional menjadi faktor penting dalam meningkatkan kinerja keuangan perbankan, sementara stabilitas makroekonomi tetap perlu diperhatikan meskipun pengaruhnya belum konsisten. Penelitian ini berkontribusi dalam memberikan masukan bagi pihak manajemen bank serta pengambil kebijakan dalam upaya meningkatkanprofitabilitas sektor perbankan.
The Effect of Compensation and Attendance Digitalization on Employee Work Discipline at Advent Hospital Bandar Lampung: A Study on the Impact of Compensation and Attendance Systems on Employee Discipline Oktavianto, Dentar; Susanti, Mila; Hutabarat, Francis M
Jurnal Ekonomis Vol 18 No 1 (2025): Ekonomis, April 2025
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v18i1.3922

Abstract

This study aims to analyze and find out how compensation, digitization of attendance and employee work discipline at Adventist Hospital Bandar Lampung, as well as to determine the influence between compensation and digitization of attendance on employee work discipline. The determination of the sample uses purposive sampling with quantitative data to describe the state of the respondents and also describe the research variables through the data analysis procedure process. The population of this study is employees of Bandar Lampung Adventist Hospital and the number of samples is 64 non-medical employee staff. The results obtained from this study show that compensation has a positive and significant influence on employee work discipline with a t-value of 2.661 and a significant 0.009 (< 0.05). Likewise, the digitization of attendance has a positive and significant influence on the level of employee work discipline, with a calculated t-value of 4.718 and a significance of 0.000 (< 0.05). The two independent variables simultaneously affect the work discipline of employees at Bandar Lampung Adventist Hospital.
Pengaruh Green Accounting dan Sales Growth Terhadap Tax Avoidance pada Perusahaan Sektor Basic Material dengan Sertifikasi ISO 14001 Simbolon, Betaria; Waty, Lenita; Hutabarat, Francis M
Jurnal Ekonomis Vol 18 No 1 (2025): Ekonomis, April 2025
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v18i1.3949

Abstract

Tax is an obligation that must be fulfilled by tax subjects to the government. Companies are one of the main tax subjects which have an important role in state income. For companies, taxes can be a burden that has the impact of reducing company profits, while for countries taxes function as a source of funding for various government expenditures. Given these defferences in interests, companies often manage the tax burden they face, either through legal or illegal  means. One legitimate strategy that is commonly implemented is tax avoidance. This study aims to test and analyze the effect of green accounting, sales growth on tax avoidance in basic materials sector companies listed on the indonesia stock exchange for the 2018-2023 period. This research data uses purposive sampling methood bye observing 102 data from 17 companies. The research analysis technique uses descriptive statistical analysis, t test, f test, multiple linear regression, and coefficient of determination. The test results in the study show that green accounting and sales growth simultaneously have no influence on tax avoidance. Partially, green accounting has no influence on tax avoidance, so partial sales growth has a significant influence on tax avoidance.
Internet Individidual Use Of BRICS Countries In The 21st Centuries Per Mobile Cellular And Broadband Subscription Hutabarat, Francis
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v13i1.1440

Abstract

This study looks on the effect of mobile cellular subscription and broadband subscription on internet individual use of BRICS countries in the 21st centuries. This research applies a quantitative approach by selecting BRICS countries, namely Brazil, Russia, India, China and South Africa as samples. Research information was obtained from 2000 to 2022 from the countries that are members of the BRICS.  Samples were taken using a purposive sampling method, taking into account the appropriate size of 105 data for the research objectives. Data taken from the Our World in Data website and analyze using Eviews statistic software. From the results of the research that has been carried out, it can be concluded that Mobile cellular subscription has a significant influence on Internet Individual use in BRICS countries with the t-statistic found, 3.7860, 0.0003 probability. However, fixed broadband subscription sees different results. With this result, BRICS countries can value it and consider increasing the efficiency of mobile cellular subscriptions. Thus, the study suggests for BRICS countries to cultivate the benefit in economic growth, as people interacts with mobile phones and connectivity on the go, they who sees these opportunities will see mobile internet access facilitates the use of e-commerce platforms, mobile banking, and digital payment systems.
Pengaruh Thin Capitalization, Intensitas Modal Terhadap Tax Avoidance : Pada Indeks Infobank15 Tahun 2018-2020 Nainggolan, Abigail Cantika; Hutabarat, Francis
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 4 No. 3 (2022): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v4i3.120

Abstract

This study aims to examine the effect of thin capitalization, capital intensity and profitability on tax avoidance in banking sector companies listed in the 2018-2020 infobank15. This study uses a sample of 15 companies with secondary data taken from the financial statements of the banking sector. companies listed on infobank15 in 2018-2020 with a sample of 45. This study uses descriptive analysis, linear regression interpretation, significant test and coefficient of determination. The results of this study indicate that thin capitalization in banking sector companies has no significant effect on tax avoidance. While the capital intensity and profitability have a significant effect on tax avoidance.
Environmental Performance Dalam Mempengaruhi Financial Risk, Financial Performance, dan Sustainable Development Tampubolon, Charles Johansen Living Stone; Pangaribuan, Hisar; Hutabarat, Francis
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 1 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i1.3118

Abstract

Penilitian ini bertujuan untuk menganalisis pengaruh environmental performance terhadap financial risk, financial performance, dan sustainable development. Penilitian ini menggunakan data kuantitatif dengan cara menyebarkan kuesioner/angket dengan sampel sebanyak 156 sampel. Penilitian ini difokuskan di area lingkungan Pundi Raya Niaga, perusahaan yang memiliki bisnis di berbagai sektor industri. Hasil peneilitain menunjukkan bahwa environmental performance berpengaruh signifikan terhadap financial risk dan meningkatkan financial performance. Namun dibalik itu environmental performance tidak berpengaruh secara signifikan terhadap sustainable development. Temuan ini menegaskan bahwa keberlanjutan lingkungan tidak hanya menjadi tanggung jawab sosial perusahaan tapi juga memberikan manfaat ekonomi di sekitar perusahaan sehingga ini mendukung daya saing perusahaan.
Co-Authors Abigail Cantika Nainggolan Adriella Resmita Sunny Pardosi Agnes Zefanya Manalu, Bunga Alessandro Del Piero Riwu Andre Sihombing Andrea Sihotang, Yolanda Andriyani, Jesica Angeline Margaretha Aprilliani Hutajulu Arbino Sinaga Beriana Hotmaria Sinaga Bracha Mannuel Calvin Pebrian Zulkarnaen Caroline, Verawaty Cethy Sinaga Chatherine Marpaung Chelsea Michelle Malau Christian Sihotang Darwin Simanjuntak David Hutajulu Edison Sihotang Matanari Ell Bryan Timothy Ellen Simbolon Elsyeba A. Panjaitan Elzza Emelia Ginting Erlianny, Vivin Evi Agustina Br Perangin-Angin Fani Setianingrum Febri Andrian Lowel Naibaho Febricia Frontalin Kumendong Frischa Sitohang Frischa Sitohang Gerald Christian Tauran Girsang, Laverin Imelda Grace Orlyn Sitompul Gracia Naibaho Hariwibowo Nuryanto, Henokh Harlyn L. Siagian Harman Malau Harman Malau Hartono, Chelsea Aprillia Heddry Purba Herold Moody Manalu Hudson Junifer Malau Hutabarat, Mel Susilawati Hutagaol, Jenifer Hutajulu, Aprilliani Ibrani Saragi James Sylvanus Uly Reke James Sylvanus Ulyreke Jellyra Sihotang Jesica Andriyani Jhon Rinendy Joan Yuliana Hutapea Johan Manurung Jojor Marito Jonathan Hutahaean Joseph Andre Sinaga Judith Tagal Gallena Sinaga Kathleen Lowry Sinaga Krista Sinaga Leader Joy Lumbanraja Lenita Waty Leri Santoso Hutasoit Lorina Siregar Sudjiman Loviana Simarmata, Ruth Lubis, Santoso F. Majilang, Deanna Beryl Manullang, Shekinah Vitareyn Manurung, Christine Surya Manurung, Erly Nofriyanty Manurung, Vio Lolyta Marito, Jojor Sihol Maropen Simbolon Martcelina Utami Sinaga Mega Sari Meidy Lieke Karundeng Meysi BR Napitupulu Michelle Sabatamia Pardosi Mira, Jennifer Brooklin Nababan, Meli Julianty Permatasari Naibaho, Febri Andrian Lowel Naibaho, Novselyn Nainggolan, Abigail Cantika Nainggolan, Kelian Stephen Karuyan Naomi, Rut Novi Lamria Manurung Oktavianto, Dentar Oktri Veronika Sitanggang Pamungkas, Amos Haposan Pandiangan, Austin Alleyn Pangaribuan, Hisar Panggabean, Sartika Yuliani Pardosi, Habel Pardosi, Marissa Catherine Paul E. Sudjiman, Paul E. Pramesti, Larasati Anggun Pratama Marbun, Midian Puspitasari, Gladys Beatrice Angelia Ramdini, Sherly Fristylia Rani Sihotang Rebecca SIMANJUNTAK Remista Simbolon Reymand M. Hutabarat Richard Friendly Simbolon Riky Sai Maruli Rinaldi Siringoringo Ronny Buha Sihotang RUT NAOMI Ruth Christy Aritonang Sagala, Denovendri Douglas Sagala, Joyce Margaretha Samuel Hamonangan Aruan Samuel Parlindungan Silalahi Sartika Yuliani Panggabean Saut Rediman Situmorang Senjaya, Vianny Felicia Setiadi, Abigail Dwi Pangestu Shekinah Manullang Sherly Fristylia Ramdini Siagian, Vienzo Silalahi, Samuel Parlindungan Simanjuntak, Yuliana Efriani Kristianingsih Simbolon, Betaria Sinabutar Santa Monica Sinaga, Judith T. Gallena Sinaga, Samuel Pradinata Siregar, Lorina Sisobadodo Zendrato Sitanggang, Henry Sitanggang, Sondang Uli Susanti, Mila Tampubolon, Charles Johansen Living Stone Thalia Thalia Uli Ultni Manalu Ulyreke, James Slyvanus Valentine Siagian Verawaty Caroline Yasmin Ester Yasmin Ester Zakharia Sabatian Zendrato, Sisobadodo