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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Teika Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SULTANIST: Jurnal Manajemen dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Coopetition : Jurnal Ilmiah Manajemen Jurnal Scientia Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INTELEKTIVA International Journal of Business, Law, and Education Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika Journal of Management and Digital Business Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Audit dan Perpajakan Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Journal of Media, Sciences and Education Analitika: Journal of Economics, Management, and Business
Lorina Siregar Sudjiman
Universitas Advent Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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The Effect of Capital Structure and Liquidity on Profitability in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Seveny Amellia Lingga; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1976

Abstract

This study aims to examine the effect of capital structure and liquidity on the profitability of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. A quantitative approach was employed, using secondary data from the financial reports of 10 purposively selected companies. Data were analyzed through descriptive analysis, data testing, classical assumption tests, and hypothesis testing. Debt to Equity Ratio (DER) was used to measure capital structure, Current Ratio (CR) was employed to measure liquidity, and Return on Assets (ROA) served as the profitability indicator. The results reveal that DER has a negative yet insignificant effect on ROA. Similarly, CR shows a positive but insignificant influence on ROA. Simultaneously, neither capital structure nor liquidity was found to have a significant effect on profitability.
Komite Audit Dan Kepemilikan Saham Institusional Sebagai Pendorong Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Basic Material Yang Terdaftar Di Bursa Efek Indonesia (2022-2024) Gina Panjaitan; Jhon Rinendy; Lorina Siregar Sudjiman
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3422

Abstract

This study aims to examine the effect of the audit committee and institutional share ownership on Corporate Social Responsibility (CSR) disclosure in Basic Material sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study applies a quantitative approach using secondary data obtained from companies’ annual reports. The sample was determined using purposive sampling, resulting in a total sample of 30 companies. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS software version 22. The results show that partially, the audit committee does not have a significant effect on CSR disclosure. In contrast, institutional share ownership has a positive and significant effect on CSR disclosure. Simultaneously, both independent variables significantly affect CSR disclosure. The coefficient of determination indicates that both variables are able to explain 17.4% of the variation in CSR disclosure. The findings suggest that institutional investors play an important role in encouraging increased transparency in CSR disclosure in Basic Material sector companies.
Pemasaran digital dan minat berkunjung ke Lembang Park and Zoo: Peran content marketing, live streaming, celebrity endorser, dan e-WOM di TikTok Mila Rosita; Heddry Purba; Lorina Siregar Sudjiman
Journal of Management and Digital Business Vol. 6 No. 1 (2026): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v6i1.2886

Abstract

The popularity of TikTok has made it a dominant digital platform that is strategic for various promotional activities, including those for tourist destinations. This provides opportunities for tourism managers to utilize engaging content marketing, live streaming, the involvement of popular figures as celebrity endorsers, and the dissemination of information through recommendations and reviews (electronic word of mouth) to increase engagement and visit intention among tourists via the TikTok social media platform. This study aims to analyze the influence of content marketing, live streaming, celebrity endorsers, and electronic word of mouth on the visit intention to Lembang Park and Zoo. The study employs a quantitative approach with 170 respondents who follow the Lembang Park and Zoo TikTok account, and analyses the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that content marketing, live streaming, celebrity endorsers, and electronic word of mouth positively influence visit intention. These findings imply that tourism destination managers need to integrate these four digital marketing strategies simultaneously, with an emphasis on selecting credible celebrity endorsers aligned with the destination’s image, to effectively build interest in visiting among social media users.
Pengaruh Transfer pricing dan Sales Growth Terhadap Tax avoidance Pada Perusahaan di Bidang Teknologi (Data IDX 2021-2023) Stanley Alberto Ouduil; Lorina Siregar Sudjiman; Mila Susanti
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3354

Abstract

The global technology sector has experienced significant growth, leading to increased scrutiny of tax practices within companies. Transfer pricing, the practice of setting prices for transactions between affiliated entities, has been a focus of regulatory bodies and academics. The relationship between Sales Growth and Tax Avoidance is an important aspect that has not been explored in the context of technology companies. This research aims to examine the relationship between Transfer pricing, Sales Growth, and Tax Avoidance in the technology industry by utilizing data from the Indonesia Stock Exchange (BEI) from 2021 to 2023. This research uses quantitative methodology, specifically utilizing IDX financial data. for technology companies. Transfer pricing practices will be assessed through financial indicators, while Sales Growth will be measured as a percentage increase in revenue during the research period. Tax Avoidance will be operationalized using predetermined metrics such as effective tax rates. Statistical methods, such as regression analysis, will be used to identify patterns and correlations between variables. Research findings show that there is no relationship between Transfer Pricing and Sales Growth and Tax Avoidance in companies operating in the Technology Sector.
The Effect of Tax Planning on Company Value In Non-Financial Companies Listed on The IDX in The Period 2019-2021 Rut Meflinda; Lorina Siregar Sudjiman
Jurnal Pengetahuan dan Pendidikan Vol 3 No 1 (2024)
Publisher : Yayasan Baru Haji Samsudin

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

Abstract

This study aims to determine the effect of tax planning on firm value carried out to non-financial companies on the Indonesia Stock Exchange in 2019-2021. This study uses a descriptive method as well as associations, the sample used is 23 companies that have passed the criteria by using the purpose sampling method. So, the number of data examined there are 69 data. The techniques used in this research are descriptive statistical techniques, hypothesis testing, coefficient of determination test, classical assumption test and also multiple linear regression. The results of the study reveal that there is a significant effect of tax planning on firm value in non-financial companies listed on the Indonesian stock exchange
THE IMPACT OF ESG PERFORMANCE AND BOARD SIZE ON FIRM PROFITABILITY Rio Idris Timbul Simorangkir; Kepha Pondi; Lorina Siregar Sudjiman
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 2 (2025): JTIMB | Desember 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/kadpd190

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) performance and board size on firm profitability. ESG practices have become increasingly important as companies attempt to balance financial performance with social responsibility and sustainable development. The objective of this study is to examine whether ESG performance and board size influence firm profitability measured by Return on Assets (ROA). The study uses panel data collected from publicly listed firms with a total of 386 firm-year observations. Data were analyzed using panel regression techniques with control variables including firm size, leverage, and growth. The results indicate that ESG performance has a positive and significant impact on firm profitability. Companies that actively implement ESG practices tend to achieve better financial outcomes due to improved stakeholder relationships, enhanced reputation, and better risk management. Furthermore, board size is found to positively influence profitability, suggesting that larger boards may provide broader expertise and stronger monitoring mechanisms that enhance managerial decision-making. The findings contribute to the literature on corporate sustainability and governance by demonstrating that ESG engagement and board structure play an important role in improving financial performance. The study also provides practical implications for corporate managers and investors by highlighting the strategic importance of ESG integration and effective board composition in achieving sustainable profitability.
Co-Authors Aditya Fredrik Simanungkalit Agustini, I Gusti Ayu Ari Andhika Sudjiman Andres Hiltown Naibaho Anggiat SMT Arbino Sinaga Astika Tamala Br Tinjak Bintang Harapan Cheerfully Doanny Grace Hutagalung Christina Bagenda Chriz Anggun Girsang Chyintia Malau Clarina Freshya Waruwu Daka Sepry Sihombing Daniel Luther Somopawiro DEVINA TERTIANA SIREGAR Dimas Nugroho DINA MADELINA PRATIWI PUSPITASARI Elda Legia Pasaribu Elda Legia S. Pasaribu Elisa Siahaan Elma Rebecca Tania Simanjuntak Esra Supriyani Ezra Hasundungan Doloksaribu Francis Hutabarat Geovani Sitepu Gina Panjaitan Ginting, Marco Antonio Grace Purity Elisabeth Simbolon Gyzhella Chresty Angel Haida Situmorang Halawa, Krisman Handy Waldy Sembiring Depari Harman Malau Heddry Purba Herman Agrianto Sitorus Hudson Junifer Malau Hutabarat, Clara P. Georgina Hutagalung, Cheerfully Doanny Grace Irene Alda Uli Siregar Irene Hari Anakia Situmorang Irma Suryani Ivan S Jacob William Marriott Jacob William Marriott Jesica Anggreani Siringoringo JESSICA ANGELINA SITOHANG Jhon Rinendy Jhonson Trimartin Sitanggang Joel Davidson Sinaga Jonatan Romeldo Pardomuan Hasiholan Joshua Joshua Hasiholan Nainggolan Kenneth Nicholas Manullang Kepha Pondi Kevin Marshall Pandiangan Kevlin Malau, Mei Lenita Waty Lisa Marbun, Alvario Marlinda Siahaan Marpaung, Joshua Marthinus Ismail Matthew Mei Kevlin Malau Meidy Lieke Karundeng Michael Raydiene Michael Sebastian Silaban Mila Rosita Mila Susanti Naibaho, Novselyn Nova Lorenzi Pandiangan, Austin Alleyn Pandiangan, William Anestson Paulsen Parulian Simanjuntak Paul Eduard Sudjiman Pebrin Miller Limbong Philip Morris Sihombing Puji Deli Shella Putri Paulina N Parhusip Rahel Meliana Raynaldo Stefanus Herikusnanto Rias Abigel Ridelni Eunike Br Ginting Rifaldo Purba Riky Sai Maruli Rio Idris Timbul Simorangkir Rolyana Ferinia Pintauli Rophinta Violyta Rosalinda Sabbathista Simatupang Rut Meflinda Rut Meflinda BR Hutagalung Sabatini Simbolon Sebastian Gerald Wesley Silalahi Seroy, Rhiezky Samuel Seveny Amellia Lingga Shelly Julyen Sinurat Simangunsong, Aron Apul Parasian Situmorang, Irene Hari Anakia Stanley Alberto Ouduil Sylvia Kristinauli Siregar Siagian Telaumbanua, Aluinahot Widiyanto, Meidy Yehezkiel Rivaldo Tarigan Yohana Monica S. Yosafath Laksana Zifora Yanesya Takaria