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All Journal Media Komunikasi Geografi Jurnal Riset Akuntansi dan Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Serambi Engineering International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Mantik Jurnal Pemberdayaan Masyarakat Jurnal Trias Politika Quantitative Economics and Management Studies Proceeding of The International Conference on Economics and Business International Journal of Applied Business and International Management Harmoni Economics: International Journal of Economics and Accounting
Erlina Erlina
Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Transportation Other

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Identification Of Accountability With Competence, Community Participation And Information Technology In The Village Of Langkat District Anggi Pratama; Erlina Erlina; Sirojuzilam Sirojuzilam; Iskandar Muda
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6979

Abstract

This study aims to examine the effect of village government competence, community participation and utilization of information technology on accountability in villages in the Langkat Regency area. This research design is associative quantitative research. Data collection using a questionnaire with 244 respondents consisting of Planning, Budgeting, Administration, Reporting and Data Compilation in 47 villages in the Langkat Regency area. This research uses the SEM-Partial Least Square (PLS) approach. PLS is a component or variant-based Structural Equation Modeling (SEM) equation model. The results of this study indicate that the competence of village government, community participation and utilization of information technology have a positive effect on the accountability of village financial management. The implications of the results of this study prove that village financial accountability can be identified by factors of village government competence, community participation and the use of information technology that is adopted effectively and on target.
The Effect of Profitability, Liquidity, and Leverage on Divi-dend Policy With Company Size as A Moderating Variable in Mining Sector Companies Listed on the IDX Sabariah Sabariah; Erlina Erlina; Fahmi Natigor Nasution
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.340

Abstract

Thisastudyaaims toaanalyze theaeffect ofaprofitability, liquidity, and leverage on dividend policy, as well asato examine ahe role of firm size as a moderatingavariable in mining sector companies listed on the IndonesiaaStock Exchangea (IDX) for the 2020 2024 period. Thearesearch employs a quantitative approach using panel data from 63 mining companies over the observation period (315 observations). The analysis was conducted using panel data regression (Common Effect Model), Moderated Regression Analysisa (MRA), aand Autoregressive Distributed Lag (ARDL) to identifyaboth short term and long-term relationships. Tests include classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) as well as partial hypothesis testing (t-test) and simultaneous testing (F-test). The results show that profitability (ROA) has a positive and significant effect on dividend policy, indicating that companies with higher profit performance tend to distribute larger dividends. Liquidity (CR) ahas no significant effect, suggesting that mining companies prioritize cash stability to support operations over dividend distribution. Leverage (DER) ahas a negativeaand significant effect, aconsistentawith the Trade-Off Theory which states that high debt limits dividend payments. Firm size does not moderate the relationship between the three variables and dividend policy, reflecting the capital-intensive and high-risk characteristics of the mining sector.
The Effect of Internal Control Effectiveness, Accountability, and Transparency on Corporate Financial Reporting Quality: The Moderating Role of Human Resource Competence Meifanny Azri Shafira; Erlina Erlina; Fahmi Natigor Nasution
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.343

Abstract

This study aims to analyze the effect of internal control effectiveness, accountability, and transparency on the quality of corporate financial reporting, with human resource competence as a moderating variable at PT Pelindo Multi Terminal. The research employs a quantitative descriptive method. The study population consists of 90 individuals, including directors, internal control systems, audit committee members, corporate secretariat, and the finance division, determined using a saturated sampling technique. Primary data were collected through questionnaires utilizing a Likert scale, and the data were analyzed using SmartPLS 4.0 software. The findings indicate that internal control effectiveness, accountability, and transparency have a positive and significant effect on the quality of corporate financial reporting. However, the moderation test results show that human resource competence is only able to moderate the relationship between internal control effectiveness and accountability on financial reporting quality. In contrast, for transparency, the moderation test demonstrates no significant effect, as it does not strengthen the relationship between transparency and financial reporting quality. These findings are expected to provide valuable insights for PT Pelindo Multi Terminal in achieving high-quality financial reporting.
Financial Distress, Leverage, and Cash Flow Effects on Earnings Management: Evidence from IDX Manufacturing Firms the 2020-2024 Period Budi Chandra; Erlina Erlina; Parapat Gultom
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.416

Abstract

Flow on accrual earnings management with firm size as moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study was conducted based on information obtained from the Indonesia Stock Exchange. The sampling technique used was purposive sampling. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study employs panel data regression analysis using E-Views. The analytical method applied is multiple linear regression with a quantitative approach. The findings show that only financial distress has a significant positive effect on accrual earnings management, while the other variables are not significant. In addition, firm size does not moderate the influence of financial distress, leverage, or operating cash flow on accrual earnings management. This research is expected to provide deeper insight into the relationship between financial distress, leverage, and operating cash flow with accrual earnings management, as well as contribute to the accounting literature on earnings management practices amid financial pressure faced by firms.
The Influence of Good Corporate Governance and ESG on Firm Value with Financial Performance as Moderator in IDX Energy and Mining Diah Bayu Ramadhani Lubis; Erlina Erlina; Ibnu Austrindanney Sina Azhar
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.428

Abstract

This study examines differences in firm value between the mining and energy sectors and investigates the impact of Environmental, Social, and Governance (ESG) and Good Corporate Governance (GCG) on firm value, with financial performance as a moderating variable. The sample consists of 24 mining and energy companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, resulting in 72 observations selected through purposive sampling. Data analysis used EViews and SPSS software applying multiple linear regression with panel data, Moderated Regression Analysis (MRA), and independent sample t-tests. Findings reveal that ESG negatively and significantly affects firm value, while GCG shows no significant impact. Financial performance does not moderate the relationships between ESG or GCG and firm value. The independent sample t-test shows no significant difference in firm value between the two sectors during the study period. These results suggest investors prioritize market conditions and financial fundamentals over non-financial disclosures, as governance and sustainability initiatives are yet to strongly influence firm value in these industries. The study contributes to corporate sustainability literature by emphasizing the limited role of ESG and governance in capital-intensive, regulated sectors, recommending future research to explore longer periods and additional moderating variables. Keywords: Good Corporate Governance; Environmental Social and Governance; Firm Value; Financial Performance
The Effect of the Fraud Pentagon on Fraudulent Financial State-ments: The Audit Committee as a Moderating Variable in Primary Consumer Goods Sector Manufacturing Companies Listed on the Indonesian Stock Exchange, 2022–2024 Yafika Apriliza; Erlina Erlina; Isfenti Sadalia
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.433

Abstract

This study examines the practice of fraudulent financial statements in primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2022–2024 period using the Fraud Pentagon approach. The research problem stems from the persistence of fraudulent financial reporting and the differences in empirical findings regarding the influence of Fraud Pentagon factors on fraudulent financial statements. Therefore, this study aims to analyze the influence of pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements, with the audit committee as a moderating variable. This study uses secondary data sourced from financial statements and company annual reports, with a population of 49 companies and a sample of 35 companies selected through a purposive sampling method. The analytical methods used are panel data regression and Moderated Regression Analysis (MRA). The results show that rationalization has a positive and significant effect on fraudulent financial statements, while pressure, opportunity, competence, and arrogance have no significant effect. Furthermore, the audit committee is unable to moderate the influence of pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements.
Effect Locus Control, Auditor Experience, Time Budget Pressure, Task Complexity, and Audit Risk On Professional Auditor Skepticism With Ethics Moderation Alfanita Gratia Telaumbanua; Erlina Erlina; Ibnu Austrindanney Sina Azhar
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.441

Abstract

This study aims to analyze the effect of Locus of control, auditor experience, time budget pressure, task complexity, and audit risk on auditors’ professional skepticism, with ethics as a moderating variable. The research was conducted on auditors at the Inspectorate Office of Gunungsitoli City Government. This study was motivated by the low level of professional skepticism among internal government auditors, which weakens fraud detection and decreases public trust in audit results. This research employed a quantitative approach with a survey method. Primary data were collected through questionnaires distributed to auditors at the Gunungsitoli City Inspectorate. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) to examine the moderating effect of ethics. Validity, reliability, and classical assumption tests were conducted to ensure data quality and model feasibility. The results show that Locus of control, auditor experience, and audit risk have a positive and significant effect on professional skepticism, while time budget pressure and task complexity have a negative and significant effect. Ethics significantly moderates the relationship between all independent variables and auditors’ professional skepticism by strengthening positive influences and weakening negative ones. These findings highlight the importance of professional ethics in maintaining auditors’ skeptical, objective, and independent attitudes. Therefore, enhancing ethical integrity and auditor competence is expected to improve audit quality and increase public confidence in the financial audit results of local governments.
The Influence Green Accounting, Environmental Performance, and Company Size on Financial Performance with CSR Moderation in Indonesian Stock-Listed Mining Companies Yolanda Agustina Ananta; Azhar Maksum; Erlina Erlina
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.442

Abstract

This study aims to analyze the influence of green accounting, environmental performance, and firm size on financial performance, with Corporate Social Responsibility (CSR) as a moderating variable. The research focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The study employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and financial statements. The research sample was determined using a purposive sampling method, resulting in 17 companies with a total of 102 observations. Data analysis was conducted using panel data regression. The findings indicate that green accounting has a positive effect on financial performance, environmental performance has a positive effect on financial performance, and firm size also positively influences financial performance. However, Corporate Social Responsibility (CSR) does not moderate the influence of green accounting on financial performance. CSR also does not moderate the relationship between environmental performance and financial performance. Conversely, CSR is found to moderate the effect of firm size on financial performance.
Co-Authors , Rahima Br Purba Agus Christian Hutagalung Ajuan Ritonga Alfanita Gratia Telaumbanua Alimul Hadi Alistraja Dison Silalahi Anggi Pratama Aried Sumekar Azhar Maksum Azizul Kholis Budi Chandra Daniel Surya Parapat Diah Bayu Ramadhani Lubis Diky Alfitra Desky Dito Aditia Darma Nasution Evodila Evodila Fadillah Sanita Harahap Fahmi Natigor Nasution H. B. Tarmizi Haryono Umar Ibnu Austrindanney Sina Azhar Intan Wahyuni Nasution Isfenti Sadalia Iskandar Muda Keulana Erwin Meifanny Azri Shafira Muhammad Rifky Santoso Ngatemin - Nurul Aulia Sani Parapat Gultom Ramadhan, Puja Rizqy Rambe, Prima Aprilyani Rina Br. Bukit Rina Bukit rizka Hilda Siregar Rujiman Rujiman Rujiman Rujiman Sabariah Sabariah Siahaan, Elisabet Sirojuzilam Sirojuzilam Hasyim Sirozuzilam Sirozuzilam Situmeang, Chandra Suka Nikmat Zebua Supriadi Supriadi Suriadi, Agus Syamsul Bahri Gayo Tarmizi Venna Monica Aginta Ginting Wintari Harahap Yafika Apriliza Yolanda Agustina Ananta Zulkarnain Zulkarnain