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All Journal Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi Manajemen Dinasti International Journal of Education Management and Social Science Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business, Law, and Education Interdisciplinary Social Studies Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Journal of Management and Digital Business IJFBP International Journal of Family Business Practices Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) E-Jurnal Akuntansi TSM Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Transformasi: Journal of Economics and Business Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Ekonomis Journal of Educational Management Research Klabat Accounting Review Jurmas Azam Insan Cendikia Journal of Innovative and Creativity Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi PESHUM
Judith Tagal Gallena Sinaga
Universitas Advent Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Pengaruh Sustainability Report Disclosure dan Audit Tenure terhadap Nilai Perusahaan pada Sektor Energi Tahun 2020–2024 Naccir Sidabutar; Valentine Siagian; Judith Tagal Gallena Sinaga
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7275

Abstract

This study was conducted to examine the effect of Sustainability Report and Audit Tenure disclosure on company value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The approach used was a quantitative method using secondary data collected through annual reports, selected reports, and company audit reports. A purposive sampling technique was applied with the criteria of energy companies listed on the IDX during the study period. Data analysis included descriptive statistics, normality tests, multiple linear regression tests, multicollinearity tests, partial tests, and simultaneous tests to obtain a comprehensive picture of the relationship between the research variables. The results of the study proved that sustainability report disclosure had a significant and negative effect on company value, while audit tenure had no significant effect on company value. These findings emphasize the importance of transparency in financial reporting and independent audit policies to strengthen investor confidence, as well as the need for companies to balance the costs of implementing a decommissioning program with the economic benefits generated in the long term to support company performance.
Artificial Intelligence: GEN Z Auditing Students of Universitas Advent Indonesia Judith Gallena Sinaga; Valentine Siagian; Ria Chaniago
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/q3apr189

Abstract

This study explores the relationship between Gen Z auditing students and artificial intelligence (AI), focusing on their competencies, awareness, and frequency of AI tool usage. Utilizing a qualitative research method, questionnaires were distributed to 50 auditing students at Universitas Advent Indonesia through Google Forms. The instrument was designed around four key perspectives: AI competencies, most used AI tools, level of AI awareness, and frequency of AI use in academic tasks. Respondents were selected using purposive sampling to ensure relevance, with ethical standards upheld through voluntary participation and data confidentiality. Findings reveal that while auditing students frequently use AI tools—particularly ChatGPT for tasks like communication, brainstorming, report writing, and presentation creation—their overall AI competence remains moderate, and their awareness tends to be surface-level, focusing more on tool usage than on understanding underlying principles or ethical implications. This highlights a clear gap between usage and mastery. As the future of the auditing profession becomes increasingly intertwined with AI, it is essential to enhance students’ digital literacy and critical understanding of AI’s capabilities and limitations. The study concludes that while Gen Z auditing students are technologically engaged, targeted educational interventions and curriculum development are needed to ensure their future relevance and leadership in a digitally evolving accounting profession.
Pengaruh Green Accounting, Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Tekstil dan Garmen di Indonesia Saragih, Ronald; Sinaga, Judith Tagal Gallena; Siagian, Valentine
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10813

Abstract

Pengungkapan lingkungan, mekanisme tata kelola, dan ukuran perusahaan dianalisis dalam kaitannya dengan kinerja keuangan perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Analisis menggunakan 45 observasi data panel dari 15 perusahaan terpilih dengan pendekatan regresi linear berganda. Kinerja keuangan diproksikan terutama melalui Total Asset Turnover (TATO) sebagai indikator efisiensi pemanfaatan aset, serta ROA, ROE, dan NPM sebagai pengujian tambahan. Hasil empiris menunjukkan bahwa pengungkapan lingkungan memiliki hubungan positif namun tidak signifikan secara statistik. Sebaliknya, proporsi komisaris independen dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap efisiensi aset. Secara simultan, ketiga variabel menjelaskan 19,6% variasi TATO, yang mengindikasikan daya jelaskan model masih terbatas. Temuan ini menegaskan bahwa dalam industri tekstil dan garmen, struktur tata kelola dan skala operasional lebih berperan dalam menentukan efisiensi jangka pendek dibandingkan praktik pengungkapan lingkungan
Analisis Aktivitas Supervisi Akademik dan Lingkungan Kerja Terhadap Kinerja Guru SMP Swasta Advent Yessy Saraswati; Yodi Setiawan Ibrahim; Judith Tagal Gallena-Sinaga; Caroline V. Katemba
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10611

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh aktivitas supervisi akademik terhadap kinerja guru SMP Swasta Advent di Kota Medan. Untuk mengetahui pengaruh lingkungan kerja terhadap kinerja guru SMP Swasta di Kota Medan. Dan untuk mengetahui pengaruh aktivitas supervisi akademik dan lingkungan kerja terhadap kinerja guru SMP Swasta Advent di Kota Medan. Metode penelitian ini adalah ex-post facto dan berdasarkan metode yang digunakan penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah guru SMP Swasta Advent yang ada di Kota Medan. Penelitian ini merupakan penelitian populasi dengan jumlah responden sebanyak 52 guru. Instrumen yang digunakan dalam penelitian ini adalah kuesioner dengan menggunakan skala Likert. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian adalah terdapat pengaruh positif dan signifikan aktivitas supervisi akademik terhadap kinerja guru SMP Swasta di Kota Medan dengan koefisien regresi 0,290, nilai t hitung 2,126, dan nilai signifikansi 0,039. Terdapat pengaruh positif dan signifikan lingkungan kerja terhadap kinerja guru SMP Swasta Advent di Kota Medan dengan koefisien regresi 1,150, nilai t hitung 5,224, dan nilai signifikansi 0,000. Terdapat pengaruh positif dan signifikan aktivitas supervisi akademik dan lingkungan kerja secara bersama-sama terhadap kinerja guru SMP Swasta Advent di Kota Medan dengan F hitung 26,640 dan nilai signifikansi 0,000.
Pengaruh Kinerja Karyawan: Perspektif Motivasi dan Beban Kerja di Perusahaan Lidah Buaya Group pada anak Perusahaan CV. Sinar Joyo Boyo Mayawi Br Dolok Saribu; Harman Malau; Judith Tagal Gallena- Sinaga
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10647

Abstract

Tujuan penelitian ini adalah untuk melihat bagaimana beban kerja dan motivasi intrinsik memengaruhi produktivitas kerja di CV. Holi Joyo Boyo. Dengan menggunakan kombinasi kuesioner Google Forms dan observasi partisipan, studi kuantitatif ini menarik kesimpulannya. Dari 4.510 karyawan, 144 dipilih untuk berpartisipasi dalam survei menggunakan rumus Slovin. Menurut hasil penelitian, beban kerja di tempat kerja tidak memiliki pengaruh parsial yang signifikan (t = 1,284; Sig. = 0,201), tetapi motivasi kerja secara signifikan dan positif memengaruhi kinerja karyawan (t = 10,548; Sig. < 0,001). Namun, pada saat yang sama, kinerja karyawan sangat dipengaruhi oleh kedua variabel tersebut (F = 56,796; Sig. < 0,001). Sementara variabel eksternal menjelaskan 55,4% variasi dalam kinerja karyawan, model penelitian menjelaskan 44,6% dari variasi tersebut. Hasil ini menunjukkan bahwa, alih-alih hanya berfokus pada manajemen beban kerja, akan lebih bermanfaat untuk meningkatkan motivasi kerja dengan menawarkan insentif, dukungan pengawasan, dan lingkungan kerja yang mendukung guna meningkatkan kinerja karyawan.
Pengaruh Green Accounting, Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Tekstil dan Garmen di Indonesia Ronald Saragih; Judith Tagal Gallena Sinaga; Valentine Siagian
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10813

Abstract

Pengungkapan lingkungan, mekanisme tata kelola, dan ukuran perusahaan dianalisis dalam kaitannya dengan kinerja keuangan perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Analisis menggunakan 45 observasi data panel dari 15 perusahaan terpilih dengan pendekatan regresi linear berganda. Kinerja keuangan diproksikan terutama melalui Total Asset Turnover (TATO) sebagai indikator efisiensi pemanfaatan aset, serta ROA, ROE, dan NPM sebagai pengujian tambahan. Hasil empiris menunjukkan bahwa pengungkapan lingkungan memiliki hubungan positif namun tidak signifikan secara statistik. Sebaliknya, proporsi komisaris independen dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap efisiensi aset. Secara simultan, ketiga variabel menjelaskan 19,6% variasi TATO, yang mengindikasikan daya jelaskan model masih terbatas. Temuan ini menegaskan bahwa dalam industri tekstil dan garmen, struktur tata kelola dan skala operasional lebih berperan dalam menentukan efisiensi jangka pendek dibandingkan praktik pengungkapan lingkungan
Green Marketing Strategy for Gaining Sustainable Competitive Advantage in Industry 4.0: Evidence from the Energy Sector Ezrawati Nunut Nababan; Yodi Ibrahim; Judith Tagal Gallena Sinaga; Harman Malau
Journal of Educational Management Research Vol. 5 No. 3 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i3.2147

Abstract

This research is driven by global pressures on sustainability and the urgent need for clean energy transitions in the industrial sector, particularly in energy, during the Industry 4.0 era. Digital transformation and green marketing strategies are vital to improving operational efficiency, fostering environmentally friendly innovations, and building sustainable competitive advantage. This study aims to examine the influence of Green Marketing Orientation, Green Innovation, and Digital Marketing on Sustainable Competitive Advantage in energy sector companies in Indonesia within the decarbonization context. A quantitative approach was applied using a survey method and Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis on 50 managerial respondents from companies with environmental policies, decarbonization initiatives, and digital marketing platforms. Findings show that Green Marketing Orientation significantly and positively affects Green Innovation, Green Innovation significantly enhances Sustainable Competitive Advantage, and Digital Marketing has the strongest effect on competitive advantage, whereas the direct influence of Green Marketing on competitive advantage is not significant. The study concludes that integrating green strategy, innovation, and digital capabilities is essential to achieving sustainable competitive advantage, offering theoretical contributions to Resource-Based View and dynamic capabilities frameworks and practical implications for strategic corporate management in the decarbonization era.
The Effect of Interest Rates, Inflation, and Rupiah Exchange Rates on the LQ45 Mining Stock Price Julio Santos Siagian; Harlyn Siagian; Judith Sinaga
Journal of Educational Management Research Vol. 5 No. 3 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i3.2148

Abstract

This research is motivated by the high volatility of the stock market on the Indonesia Stock Exchange which is influenced by macroeconomic variables, such as interest rates, inflation, and rupiah exchange rates, especially in the mining sector which is sensitive to global dynamics. The purpose of this study is to analyze the influence of these variables on the share prices of mining companies that are members of the LQ45 Index for the 2020–2024 period. The method used is a causal quantitative approach with multiple linear regression analysis based on monthly time series data, accompanied by classical assumption tests to ensure the validity of the model. The results of the study show that partially inflation and the rupiah exchange rate have a significant effect on stock prices, while interest rates do not have a significant effect. However, simultaneously these three variables have a significant effect on stock prices. In conclusion, macroeconomic factors have an important role in determining the movement of stock prices in the mining sector. The contribution of this research lies in the integration of macroeconomic analysis with the perspective of strategic financial management in investment decision-making.
The Role Of Corporate Sustainable Management In Moderating The Effect Of Audit Quality On Tax Aggressiveness In Companies Listed On The IDX30 For The 2022-2024 Period Lisa Kunu; Judith Tagal Gallena Sinaga; Joan Hutapea
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10635

Abstract

Penelitian ini bertujuan untuk mengkaji peran Corporate Sustainable Management (CSM) sebagai variabel moderasi dalam mempengaruhi hubungan antara kualitas audit dan agresivitas pajak perusahaan. Kualitas audit dioperasionalisasikan melalui discretionary accruals (DAC) sebagai indikator kemampuan auditor dalam membatasi akrual diskresioner, sementara agresivitas pajak diukur menggunakan Effective Tax Rate (ETR) sebagai representasi tingkat perencanaan pajak agresif perusahaan. Variabel CSM diukur berdasarkan indeks pengungkapan keberlanjutan yang merujuk pada standar Global Reporting Initiative (GRI). Populasi penelitian terdiri dari perusahaan yang tergolong dalam indeks IDX30 dan terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Analisis dilakukan menggunakan regresi moderasi untuk menguji pengaruh langsung kualitas audit serta peran moderasi CSM terhadap agresivitas pajak. Hasil empiris menunjukkan bahwa kualitas audit yang diukur melalui DAC tidak memiliki pengaruh signifikan terhadap agresivitas pajak dan CSM tidak memoderasi hubungan tersebut secara signifikan. Temuan ini mengindika sikan bahwa mekanisme pengawasan eksternal dan implementasi keberlanjutan perusahaan belum cukup efektif dalam membatasi praktik perpajakan agresif yang berbasis kebijakan akuntansi diskresioner. Penelitian selanjutnya disarankan menggunakan indikator alternatif serta memperluas cakupan sektor dan periode pengamatan.
DOES BOARD STRUCTURE FOSTER ENVIRONMENTAL INITIATIVE AND MITIGATE FINANCIAL RISK? Valentine Siagian; Judith Tagal Gallena Sinaga; James Sylvanus Uly Reke
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/hz6bra21

Abstract

This study examines whether board structure serves as an effective governance mechanism in promoting environmental initiatives and mitigating financial risk among publicly listed firms in Indonesia. Drawing on Agency Theory and Stakeholder Theory, it explores how board independence, size, and gender diversity shape sustainability-oriented decisions and financial outcomes. A quantitative research design is employed using secondary panel data from 161 firm-year observations over the period 2013–2024. The study analyzes the impact of board characteristics on the adoption of emission-reduction initiatives and financial risk, proxied by leverage, using empirical regression. Results show that board independence and size are associated with greater emission reductions, suggesting that better governance enhances accountability. However, there is no clear, direct link between board traits and financial risk, implying that board structure alone does not drive stability. This study extends ESG research in emerging markets by showing that governance has different roles in environmental and financial matters. It suggests boards should be strengthened to support sustainability, while financial results may depend on broader factors.
Co-Authors Alberto Harianja Amelia Setiawan Andrew Fernando Pakpahan Anissa Graciella Sagala Arfando, Brandon Ayuhelfia Maylinda B Rachmat, Yosua Budi Dharmadi C Rantung, Melinda Caroline Victorine Katemba Ceria Angellita Atengena Br. Sembiring Chris Octsantri Newin Huise Christian Vanda Situmeang Christopher Gerald Sanger Deo Dio Du Simanjuntak Desi Cindy Preniaty Limbong Enduru Simbolon Ezrawati Nunut Nababan Fernando Cornelius Sitohang Francis Hutabarat Frischa Sitohang Friska Valentine Kaunang Gallena Sinaga Gideon Gimson Tamba Grace Orlyn Sitompul Hakuna Matata Ginting Hamfri Djajadikerta Harlyn L. Siagian Harman Malau Harry Jonathan Hilery Br Ginting, Jesicha Ibrahim, Yodi Setiawan Isnayanti Isnayanti James Sylvanus Uly Reke Jhon Rinendy Joan Yuliana Hutapea Jonathan Nicholas Iroth Jonathan, Harry Juergen Klinsman Daniel Simanjuntak Julio Santos Siagian Kevin Revido Butar Butar Kunu, Lisa Lenita Waty Lisa Kunu Marlinda Siahaan Mayawi Br Dolok Saribu Meidy Lieke Karundeng Mick Jovi Brucelee Manueke Mila Susanti Naccir Sidabutar Patricia Angelique Peranginangin, Elfrida Br Purnama, Timothy Ria Chaniago Ria Chaniago Risma Ida Gultom Rolyana Ferinia Pintauli Ronald Saragih Ronny Buha Sihotang Rulyna Sabathini Tesalonica Saragih, Ronald Saraswati, Yessy Setiadi, Abigail Dwi Pangestu Silvia Swasti Sinaga, Nensy Dwi Putri Sirait, Mila Oktavia Sylvia Fettry E.M Tambunan, Regina Miranda Rachel Valentine Siagian Valentino Rodrigo Hutabarat Vernando, Yansen Victor Sinaga William Eben Haezer Silalahi Yemima Eveline Romauly Sirait Yessy Saraswati Yodi Ibrahim Yodi Setiawan Ibrahim Yosafat Arya Permata Yosie William Iroth Yosie William Iroth Yosua B Rachmat