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This Author published in this journals
All Journal Majalah Ilmiah Warta Dharmawangsa International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Accounting & Finance in Asia Pasific Journal of Business Management
Amlys Syahputra Silalahi
Universitas Sumatera Utara
Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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THE EFFECT OF CUSTOMER VALUE, CUSTOMER EXPERIENCE AND CUSTOMER TRUST ON CUSTOMER SATISFACTION (ACE HARDWARE MEDAN CUSTOMER) Nadya Nurul Sabrina; Paham Ginting; Amlys Syahputra Silalahi
Jurnal Warta Dharmawangsa Vol 17, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v17i2.3183

Abstract

THE EFFECT OF GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL COSTS ON FINANCIAL PERFORMANCE WITH CSR DISCLOSURE AS MODERATION Thioly T. Sitanggang; Fahmi Natigor Nasution; Amlys Syahputra Silalahi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19357281

Abstract

This study aims to analyze the influence of green accounting , environmental performance, and environmental costs on financial performance with Corporate Social Responsibility (CSR) disclosure as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study uses a quantitative approach with a causal research type. The data used are secondary data obtained from annual reports and company sustainability reports. The study population includes 40 companies, with a sample of 26 companies determined through a purposive sampling technique, resulting in 104 panel data observations. Data analysis was performed using panel data regression with the help of EViews software, through the stages of descriptive statistics, classical assumption tests, regression model selection, and hypothesis testing. Based on the results of the study, green accounting and environmental performance have a positive but insignificant effect on financial performance, while environmental costs have a positive and significant effect. In the moderating role, CSR disclosure is unable to strengthen the effect of green accounting , but it is able to strengthen the effect of environmental performance, and weaken the effect of environmental costs on financial performance. These findings indicate that the role of CSR is contextual in moderating the relationship between variables.
Cognitive Bias and Green Investment Decision-Making among Finansial Management Students in Medan City: The Moderating Role of Financial Literacy Muhammad Riyadul Afkar; Syahyunan; Amlys Syahputra Silalahi
Journal of Business Management Vol. 4 No. 1 (2026): August (In Progress)
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jobm.v4i1.205

Abstract

Green investment has grown rapidly as a sustainable financial instrument, yet the decision-making quality of young investors is frequently distorted by psychological factors and irrational behavior. This study analyzes the effects of cognitive biases overconfidence, herding, representative, and status quo bias on green investment decisions among financial management students in Medan, Indonesia, while evaluating the moderating role of financial literacy. A quantitative survey was administered to 187 students selected through proportionate stratified random sampling from seven universities. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS software. The findings demonstrate that overconfidence, herding, representative, and status quo biases exert significant negative effects on green investment decision quality, whereas financial literacy has a significant positive effect. Financial literacy further moderates all four relationships by weakening the negative influence of each bias, thereby guiding students toward more rational decisions. The model explains 79.8% of the variance in green investment decisions (R² = 0.798), with strong predictive relevance (Q² = 0.630) and a very high overall model fit (GoF = 0.865). These results confirm that sustainable investment decisions are shaped not only by financial calculations but also by psychological control. Strengthening financial education programs that integrate sustainable finance principles is therefore critical to minimizing cognitive distortion and optimizing green portfolio quality among prospective retail investors.
Analysis of the Effect of Profitability on General Corporate Information and Forward-looking Information and its impact on the Company's Share Prices listed on the Indonesia Stock Exchange Nur Ahmadi Bi Rahmani; Azhar Maksum; Khaira Amalia Fachrudin; Amlys Syahputra Silalahi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.950

Abstract

Many cases of investors who experience losses in investing by buying company shares have led to thoughts about what information is actually needed by investors in reducing the possibility of mistakes. The purpose of this research is to find and create the latest model of information that should be conveyed to reduce the occurrence of multi-interpretation of information. The population used is 540 companies listed on the Stock Exchange with the criteria of having active financial and web reports at the time of the study, then the target population becomes 302 with the sampling method using saturated samples then the entire target population is sampled as many as 302 companies. The analysis used is path analysis using the smart PLS tool, The researcher managed to make a finding that at alpha five percent, profitability directly had a positive and significant effect on general corporate information, and stock prices, but not on foward-looking information. General corporate information directly affects the stock price while foward-looking information does not significantly influence the stock price. Indirectly, profitability has a positive and significant effect on stock prices through general corporate information, but not through foward-looking information.
Co-Authors Arlina Nurbaity Lubis Azhar Maksum Endang Sulistya Rini Fahmi Natigor Nasution Khaira Amalia Fachrudin Mesra B Muhammad Riyadul Afkar Nadya Nurul Sabrina Nur Ahmadi Bi Rahmani paham ginting Syahyunan Thioly T. Sitanggang