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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Abdi Ilmu FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Inovasi Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Media Akademik (JMA) Jurnal Ilmiah Accusi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Mitha Christina Ginting
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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PERAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Lamria Sagala; Mitha Christina Ginting
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 1 (2021): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No1.pp32-41

Abstract

This research aims to analyze the role of financial performance as variable intervening factors that affect the value of companies in banking companies listed on the Indonesia Stock Exchange 2015-2019. The population in this study amounted to 34 companies using saturated sampling methods, so the sample in this study amounted to 34 samples. While the amount of data observed amounted to 170 analysis data (34 Companies X 5 Years). The data testing methods used are multiple linear regression analysis and path analysis. The results of the hypothesis study showed that partially, intellectual capital variables had positive significant effect on the value of the company, the quality of the application of good corporate governance had negative unsignificant effect on the value of the company, the capital structure had unsignificant effect on the value of the company. Financial performance is able to act as an intervening variable between intellectual capital variables and capital structure to the value of the company. Financial performance was unable to mediate the quality variables of the application of corporate governance to the value of the company in banking companies listed on the Indonesia Stock Exchange 2015-2019.
ANALISIS PENGARUH EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Mitha Christina Ginting
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 2 No 1 (2018): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh secara parsial maupun simultan antara Earning Per Share, Price Earning Ratio dan Debt to Equity Ratio terhadap Harga Saham. Populasi penelitian ini adalah perusahaan property dan real estate di Bursa Efek Indonesia (BEI) pada periode 2012-2016 dengan jumlah sampel penelitian sebanyak 15 perusahaan bersumber dari financial report dan annual report perusahaan property dan real estate yang ada di www.idx.co.id. Data diambil dari kuesioner yang dibagikan kepada responden. Data dianalisis dengan menggunakan uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa Earning Per Share (EPS) dan Price Earning Ratio (PER) secara parsial berpengaruh positif dan signifikan terhadap Harga Saham. Sedangkan Debt to Equity Ratio (DER) berpengaruh negatif dan tidak signifikan terhadap Harga Saham. Dan pengujian secara simultan semua variabel Independen berpengaruh signifikan terhadap Harga Saham. Kontribusi variabel bebas terhadap variabel terikat adalah sebesar 35,4%, sementara sisanya sebesar 64,6% dipengaruhi oleh variabel independen lain yang tidak digunakan dalam penelitian ini.
PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), RISIKO PERUSAHAAN DAN PROFITABILITAS TERHADAP FEE AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Mitha Christina Ginting; Duma Megaria Elisabeth; Jou Immanuel Sianturi
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No1.pp49-63

Abstract

The purpose of this study is to assess partially and quantitatively the effect of company size, KAP size, company risk and profitability on the audit fees of banking companies listed on the Indonesia Stock Exchange (IDX). It's about testing and analyzing at the same time. This type of research is causal research using a sample of 17 banking companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample survey was conducted using the target sampling method. The data used is secondary data obtained from the website www.idx.co.id. The first data analysis process is the traditional assumption test, then the hypothesis is tested. The statistical method used is multiple linear regression analysis. Meanwhile, the results of this study indicate that company size, accounting firm size (KAP), company risk and profitability together have a significant influence on registered bank audit fees. Indonesia Stock Exchange 2017. 2020. In part, company size has a large positive impact on audit fees, Public Accounting Firm (KAP) size has a large positive impact on audit fees, and company risk has a large positive impact on audit fees. has a positive but negligible impact on profitability and profitability has a positive impact. This will affect the exam fee.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENDAPATAN TERHADAP PELAYANAN PASIEN BPJS PADA RUMAH SAKIT UMUM Sonia Br Tumorang; Rintan Saragih; Mitha Christina Ginting
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 2 (2023): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No2.pp160-169

Abstract

Rumah Sakit Umum Sylvani Binjai merupakan perusahaan yang bergerak dibidang penyediaan jasa, dimana kegiatan utamanya adalah memberikan pelayanan kesehatan bagi masyarakat. Dituntun untuk menerapkan sistem informasi akuntansi yang sesuai dengan kondisi masing-masing rumah sakit. Salah satu sistem yang digunakan oleh RSU Sylvani Binjai adalah sistem informasi akuntansi pendapatan. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan sistem informasi akuntansi pendapatan terhadap pasien BPJS. Lokasi penelitian yang menjadi objek penelitian ini adalah Rumah Sakit Umum Sylvani Binjai. Metode pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan. Sedangkan metode analisis data pada penelitian ini adalah metode deskriptif. Berdasarkan pembahasan hasil penelitian ini dapat disimpulkan bahwa sistem informasi akuntansi sudah diorganisir dengan baik dan prosedur dari siklus pendapatan Rumah Sakit Umum Sylvani Binjai dilakukan secara manual dan dibantu juga dengan komputerisasi sehingga memudahkan dalam melakukan kegiatan dari siklus pendapatan. Berdasarkan kesimpulan peneliti menyarankan prosedur dan pengawasan atas siklus pendapatan yang telah diterapkan oleh perusahaan agar semakin ditingkatkan, dan secara terus menerus melakukan perbaikan yang sesuai dengan perkembangan teknologi.
The Influence of Corporate Social Responsibility and Green Accounting Implementation on Sustainable Development Goals in Mining Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2022-2024 Lumban Tobing, Rizki; Mitha Christina Ginting; Gracesiela Yosephine Simanjuntak; Sahala Purba
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.pp119-133

Abstract

This study aims to examine and analyze the influence of corporate social responsibility and green accounting implementation on sustainable development goals in mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The type of sample used is purposive sampling with a total population of 63 mining sector companies and a sample used by the researcher of 12 mining sector companies listed on the Indonesia Stock Exchange through www.idx.co.id. The type of research conducted is quantitative research with the data analysis method used being multiple linear regression analysis. The research results show that partially Corporate Social Responsibility (CSR) has a positive and insignificant significant effect on Sustainability Development Goals (SDGs), Green Accounting has a positive and significant effect on Sustainability Development Goals (SDGs), while simultaneously the variables Corporate Social Responsibility (CSR) and Green Accounting have a significant effect on Sustainability Development Goals (SDGs). The results of the coefficient of determination test for the variables Corporate Social Responsibility (CSR) and Green Accounting on Sustainability Development Goals (SDGs) are able to explain the Sustainability Development Goals (SDGs) variable by 18.1% and the remaining 81.9% is influenced by other variables not included in the regression model of the study.
Determinants of Stock Return Movements with Independent Commissioners as Moderating Variables in Wholesale and Retail Trade Companieson the Indonesia Stock Exchange Gavin Egianta Sembiring; Arthur Simanjuntak; Mitha Christina Ginting; Lamria Sagala
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/hr7tqn65

Abstract

This study aims to analyze the determinants of stock return movements with independent commissioners as moderating variables in wholesale and retail trade sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. This study was conducted to analyze the determinants / factors that influence stock returns, including profitability, capital structure and company size with independent commissioners as moderating variables, namely profitability, capital structure, and company size on stock returns, as well as testing the role of independent commissioners. The approach used is quantitative with the moderated regression analysis (MRA) method using the SPSS 26 application. The research sample amounted to 26 companies. The results showed that partially Profitability has a positive and significant effect on Stock Returns, Capital structure has a negative and significant effect on Stock Returns, Company size has a positive and insignificant effect on Stock Returns. Profitability, Capital Structure, and Company Size simultaneously have a significant effect on the Stock Return variable. Independent commissioners are able to moderate the relationship between profitability and stock returns significantly. independent commissioners are able to moderate the relationship between capital structure and stock returns significantly. Independent commissioners are not able to moderate the relationship between company size and stock returns significantly
The Effect of Profitability, Managerial Ownership and Dividend Policy on Corporate Value LQ-45 Companies Listed on The Indonesia Stock Exchange During The 2020 – 2023 Period Sonya Kristy Br Brahmana; Dimitha H P Purba; Mitha Christina Ginting; Ivo Maelina Silitonga
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/fgz7ap93

Abstract

The purpose of this study is to analyze the influence of profitability, managerial ownership, and dividend policy on firm value. The research problem is formulated as follows: whether profitability, managerial ownership, and dividend policy influence firm value. The sample used was 14 companies. The data used in this study were obtained from the annual financial reports of LQ-45 companies for the years 2020-2023. The population of companies in this study consisted of 45 LQ-45 companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. A total of 14 samples were used in this study, with sample selection using a purposive sampling method. Data analysis used descriptive statistics, classical assumption tests, and hypothesis testing with regression methods using SPSS 26. This type of research is a quantitative correlational study, which is intended to examine the relationship between variables. The analysis technique used was multiple linear regression. The results showed that profitability significantly influences firm value, managerial ownership significantly influences firm value, while dividend policy does not affect firm value. Profitability, managerial ownership, and dividend policy variables simultaneously have a significant effect on company value in LQ-45 companies listed on the Indonesia Stock Exchange for the 2020-2023 period
Integration Of Sustainability Accounting in Management Control Systems And Its Impact on Company Performance Mitha Christina Ginting; Farida Sagala; Lamria Sagala; Arthur Simanjuntak; Gracesiela Yosephine Simanjuntak
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/gmsdh841

Abstract

This study examines the integration of sustainability accounting within Management Control Systems (MCS) and its impact on company performance among publicly listed companies in Indonesia. Method: Using a quantitative approach, data were collected from 112 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Sustainability Accounting Integration (SAI) was measured using a composite index comprising environmental, social, and governance (ESG) disclosures, sustainability-linked performance indicators, and formal MCS–sustainability alignment. Company performance was measured using Return on Assets (ROA), Tobin's Q, and a balanced scorecard-based performance index. Structural Equation Modeling–Partial Least Squares (SEM-PLS) and panel data regression were employed for hypothesis testing. Findings: The results indicate that sustainability accounting integration significantly and positively affects both financial performance (ROA: β = 0.312, p < 0.001; Tobin's Q: β = 0.287, p < 0.001) and non-financial performance. MCS serves as a significant mediator between sustainability accounting practices and company performance, particularly through the planning and monitoring control subsystems. Companies in the extractive, manufacturing, and consumer goods sectors exhibited the strongest integration effects. Novelty: This study extends prior literature by empirically demonstrating the mediating role of MCS in translating sustainability accounting commitments into measurable performance outcomes, offering a novel integrated framework applicable to emerging market contexts
Pengaruh Good Corporate Governance Dan Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Property Dan Real Estate Yang erdaftar Di BEI Periode 2021-2024 Deasy Amelia Anggi Sihombing; Mitha Christina Ginting; Gracesiela Y. Simanjuntak
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1342

Abstract

This study aims to analyze the effect of Good Corporate Governance and Intellectual Capital on firm value with financial performance as an intervening variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from the companies’ annual financial reports. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange. The sample comprises 26 companies observed over the 2021–2024 period. The sampling technique used in this research is purposive sampling. The data analysis techniques applied in this study include descriptive analysis, path analysis, classical assumption tests, the coefficient of determination (R²), t-test (partial test), F-test (simultaneous test), and the Sobel test. All statistical analyses were conducted using SPSS version 26. The results of the study indicate that Good Corporate Governance does not have a significant effect on firm value, while Intellectual Capital has a negative and significant effect on firm value. Good Corporate Governance and Intellectual Capital have a positive and significant effect on financial performance. Financial Performance is unable to mediate the relationship between Good Corporate Governance and Intellectual Capital on firm value. Financial Performance does not have a significant effect on firm value. The Adjusted R-square value of 13.5% indicates that Good Corporate Governance and Intellectual Capital explain 13.5% of the variation in financial performance, while the remaining 86.5% is influenced by other variables outside the research model. Good Corporate Governance, Intellectual Capital, and financial performance explain only 2.5% of the variation in firm value, while the remaining 97.5% is influenced by other factors not examined in this study.
The Influence Of Transparency, Accountability, Community Participation On Village Fund Management In Realizing Good Governance In Mountain Villages In Tigabinanga District" Karo District Mitha Christina Ginting; Arthur Simanjuntak; Septony B Siahaan; Duma Megaria Elisabeth; Juni Elisa Sari Ginting
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2gpmq412

Abstract

This research aims to analyze the influence of transparency, accountability, and community participation on the management of village funds in realizing good governance in villages in Tigabinanga District, Karo Regency. The sample size for this research was 30 village officials divided into four villages, namely Gunung, Kem - Kem, Kuta Raya, and Kuta Buara. The data analysis method uses multiple linear regression. The research results show that partial transparency has no significant effect on village fund management, while accountability and community participation have a positive and significant effect on village fund management. The results simultaneously show that transparency, accountability, and community participation have a significant effect on village fund management
Co-Authors Alvinia Christina Sinaga Amanda Parawansa Anastasya Anastasya Anatasya Putri Salim Angel Oktavia Sagala Annisa Nauli Sinaga Annisa Nauli Sinaga Arthur Simanjuntak Azarina Junika Christina Verawaty Situmorang Cindy Elvina Deasy Amelia Anggi Sihombing Dimita Hemalli Premasari Purba Dimitha H P Purba Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Elmaria Malau Emiya Sri Hagana Br Brahmana Enjelina Patrisya Uli Br Sitorus Farida Sagala Felix Felix Fenny Tan Tan Gabrielia Gabrielia Gavin Egianta Sembiring Goh, Thomas Sumarsan Gracesiela Yosephine Simanjuntak GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Jou Immanuel Sianturi Juni Elisa Sari Ginting Junika Napitupulu Kristina Silalahi Kristina Wijaya Lumban Tobing, Rizki Margaretha Marini Sinaga Martha S. P. Simanjuntak Melanthon Rumapea Michell Vira Winata Mulatua Silalahi, Mulatua Nofriani Gulo Nurwijayanti Purnama Sari Br Sinulingga Putri Indah sasria Br Hutagaol PUTRI JESICA SITORUS Reymondo Simanjuntak Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Septoni B Siahaan Septony B. Siahaan Siahaan, Septony B Sondang N.B. Marbun Sondang Ni Bulan Marbun Sonia Br Tumorang Sonya Kristy Br Brahmana Vanessa Lim Vanny Luardy Vivi Valensya Br Karo Wesly A. Simanjuntak Wesly Andri Simanjuntak