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GRACESIELA YOSEPHINE SIMANJUNTAK
UNIVERSITAS METHODIST INDONESIA
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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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 Leverage, Corporate Governance And Capital Intensity On Tax Avoidance In Mining Companies Listed On The Indonesia Stock Exchange Year 2020 – 2023 Gracesiela Yosephine Simanjuntak; Arthur Simanjuntak; Farida Sagala; Mitha Christina Ginting; Lamria Sagala
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zp9jpc63

Abstract

This research aims to examine the influence of leverage, corporate governance and capital intensity on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2020-2023. Samples were taken using the purposive sampling method. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2020-2023. From this population of 43 mining companies, 9 mining companies were obtained as samples. Data were analyzed using multiple linear regression. The test results show that the variable profitability, leverage has a positive effect on tax avoidance. The board of commissioners and the audit committee as proxies of corporate governance as well as the capital intensity variable also show a positive influence on tax avoidance
Co-Authors Amsal Steven Trian Marpaung Apriani Magdalena Sibarani Arthur Simanjuntak Deasy Amelia Anggi Sihombing Dimita Hemalli Premasari Purba Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Farida Sagala Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Jeudi A. T. P. Sianturi Junenti Silalahi Junika Napitupulu Melanthon Rumapea Merry Anna Napitupulu Mitha Christina Ginting Mulatua Silalahi, Mulatua Nurwijayanti Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Simanjuntak Rintan Saragih Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Septony B. Siahaan Siahaan, Septony B Sondang Ni Bulan Marbun Tiar Margaretha Hutabarat Wesly A. Simanjuntak Wesly Andri Simanjuntak Winarto Winarto