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All Journal JEA17: Jurnal Ekonomi Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) JURNAL LENTERA BISNIS Gema Wiralodra Performance : Jurnal Bisnis dan Akuntansi Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) International Journal of Business, Law, and Education EKONOMIKA45 Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ekonomis Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Jhon Rinendy
Universitas Advent Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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PENGARUH GREEN ACCOUNTING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN SEKTOR NON-CYCLICAL DIMODERASI WOMEN ON BOARD TAHUN 2020-2023 Parsaoran, Yehezkiel Paulson; Siagian, Valentine; Rinendy, Jhon
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13632

Abstract

Tujuan dari penelitian ini adalah untuk menggunakan perempuan di dewan direksi sebagai variabel moderasi untuk memastikan dampak akuntansi hijau dan kualitas audit terhadap nilai perusahaan di perusahaan sektor konsumen non-siklis yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2023. Sampling dari 15 perusahaan yang dipilih secara purposive dan teknik kuantitatif menggunakan SPSS 27 menghasilkan 60 titik data untuk penelitian ini. Penelitian ini mencakup pengujian berikut: uji-t parsial, uji-f simultan, pengujian multikolinearitas, pengujian normalitas plot p-p, statistik deskriptif, dan pengujian koefisien determinasi menggunakan regresi linier berganda dan regresi moderasi statistik. Hasil pengujian menunjukkan bahwa secara simultan keberadaan wanita dalam direksi memiliki pengaruh signifikan antara green accounting dan kualitas audit terhadap nilai perusahaan
The Moderating Role BOPO of CAR, NPL, NIM and LDR on Banking Stock Returns on the Indonesian Stock Exchange Siagian, Sri Haryati; Sihotang, Ronny Buha; Rinendy, Jhon
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.525

Abstract

This research aims to determine and prove the partial and simultaneous influence of Capital Adequency Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Operating Costs Operating Income (BOPO) on Stock returns. The second objective is to prove whether BOPO moderates the relationship between Capital Adequency Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Operating Costs and Operating Income (BOPO) on stock returns. This research uses an associative quantitative approach model, namely research to test the influence of the independent variable on the dependent variable. The population used in this research was 43 banks that were included and registered on the IDX for the 2018-2022 period. The sampling technique used uses the Purposive Sampling technique, namely that samples are taken based on certain criteria so that 20 banks are obtained with an observation period of 5 years so that 100 observation data are obtained. The data analysis technique uses Moderating regression where data analysis will use residual testing. Hypothesis testing uses the t test, F test and residual test. The results of this research prove that CAR, NIM, LDR partially have no effect on stock returns. The NPL and BOPO variables partially influence stock returns. Based on the simultaneous test, it can be concluded that the variables CAR, NPL, NIM, LDR and BOPO simultaneously have a significant effect on stock returns. The residual test results show that BOPO does not moderate the relationship between CAR, LDR, NIM and NPL on the Return variable.
Supply Chain 4.0: Impact on Operational Performance, Mediated by Enterprise Resource Planning Antonio Asa Julian; Heddry Purba; Jhon Rinendy
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): 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.v6i3.7529

Abstract

Digitalization has driven companies to invest in enhancing their Supply Chain towards Supply Chain 4.0, where digital system integration becomes a key factor in improving operational performance. In this context, Enterprise Resource Planning (ERP) plays a crucial role in optimizing supply chain processes through more structured digitalization. This study employs a quantitative method using purposive sampling, involving 100 respondents. Data was collected through a questionnaire measured using a Likert scale. The data analysis technique utilized is Structural Equation Modelling Partial Least Square (SEM-PLS). The findings reveal that the implementation of digital supply chain has a significant positive impact on operational performance. Although DSC has a direct influence on operational performance, its impact is not as substantial as when mediated through ERP. This confirms the mediation analysis, indicating that ERP implementation plays a vital role in strengthening the influence of digital supply chain transformation on operational performance.
Pengaruh Green Behavior Auditor Dan Penguasaan Teknologi Informasi Terhadap Kualitas Audit Internal Aneska Caesar Simbolon; Jhon Rinendy; Rolyana Ferinia Pintauli
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): 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.v6i3.7594

Abstract

Tuntutan terhadap audit internal yang efektif terus meningkat, namun banyak organisasi masih kesulitan mencapai kualitas audit optimal. Salah satu penyebabnya adalah rendahnya pemanfaatan teknologi informasi oleh auditor. Di sisi lain, dorongan terhadap prinsip keberlanjutan mendorong munculnya perilaku ramah lingkungan (green behavior), meskipun kontribusinya terhadap kualitas audit belum sepenuhnya dipahami. Penelitian ini menganalisis pengaruh Green Behavior Auditor dan Penguasaan Teknologi Informasi terhadap Kualitas Audit Internal menggunakan pendekatan kuantitatif dengan desain korelasional dan 100 auditor sebagai responden. Hasilnya, Green Behavior tidak berpengaruh langsung terhadap kualitas audit, tetapi berpengaruh signifikan terhadap penguasaan teknologi informasi, yang pada gilirannya meningkatkan kualitas audit internal. Temuan ini menegaskan pentingnya penguasaan teknologi dalam memperkuat fungsi audit serta memberikan wawasan bagi organisasi dalam meningkatkan kualitas audit melalui kapabilitas digital.
PENGARUH PROFITABILITAS TERHADAP OPINI AUDITOR MENGGUNAKAN GREEN ACCOUNTING SEBAGAI VARIABEL MODERASI Bracha Mannuel; Jhon Rinendy; Francis M. Hutabarat
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.15068

Abstract

Penelitian ini mengkaji pengaruh profitabilitas terhadap opini audit dengan green accounting sebagai variabel moderasi pada perusahaan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Sampel terdiri dari 53 perusahaan dengan total 159 observasi yang dipilih menggunakan metode purposive sampling. Profitabilitas diukur menggunakan Return on Equity (ROE), sementara opini audit dikategorikan berdasarkan jenis opini yang diberikan auditor eksternal. Green accounting diidentifikasi melalui pengungkapan lingkungan dalam laporan keberlanjutan. Analisis data dilakukan dengan regresi linear dan uji interaksi. Hasil penelitian menunjukkan profitabilitas berpengaruh positif dan signifikan terhadap opini audit. Perusahaan dengan profitabilitas tinggi lebih cenderung memperoleh opini audit yang lebih baik. Green accounting tidak memperkuat hubungan antara profitabilitas dan opini audit, sehingga keberadaannya belum memberikan dampak moderasi yang signifikan. Studi ini memberikan wawasan bagi auditor, regulator, dan manajemen perusahaan mengenai pentingnya profitabilitas dalam opini audit serta peran green accounting dalam meningkatkan transparansi pelaporan keuangan.
Pengaruh Tingkat Pendapatan, Literasi Keuangan dan Toleransi Risiko Terhadap Pembelian Saham Jhon Rinendy; Grace Orlyn Sitompul; Francis Hutabarat
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6044

Abstract

Society is required to manage its resources for future welfare. One solution is to invest in stocks. This research aims to determine income level, financial literacy, and risk tolerance influence stock purchasing decisions. The study was conducted using a quantitative approach, examining a population of professional workers from several regions in Indonesia with income available for investment and recognizing stocks as one of the investment instrument choices. Data was collected using the purposive random sampling method, with 239 valid data. The research findings indicate that a person's decision to invest in stocks is influenced by their income level, financial literacy, and risk tolerance.Keywords: Level Of Income, Financial Literacy, Risk Tolerance, Stock Purchase.
ESG dan Kualitas Audit Mempengaruhi Profitabilitas atas Aset Perusahaan Pada Sektor Basic Material Ellen Simarmata; Jhon Rinendy; Meidy Lieke Karundeng
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16165

Abstract

Penelitian ini mengkaji pengaruh pengungkapan Environmental, Social, and Governance (ESG) dan kualitas audit terhadap profitabilitas atas aset perusahaan. Dengan menggunakan teknik purposive sampling, penelitian ini memilih 24 perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia selama periode 2022-2024, dengan menggunakan data sekunder. Analisis regresi linear berganda dilakukan setelah melalui uji asumsi klasik, dengan bantuan perangkat lunak SPSS versi 31 untuk pengolahan data. Hasil penelitian menunjukkan bahwa pengungkapan ESG memberikan pengaruh positif dan signifikan terhadap profitabilitas atas aset perusahaan, mengindikasikan bahwa penerapan praktik keberlanjutan dapat memperkuat profitabilitas atas aset perusahaan. Selain itu, kualitas audit juga terbukti berpengaruh signifikan terhadap profitabilitas atas aset perusahaan, artinya bahwa pengawasan audit yang lebih efektif dapat meningkatkan kredibilitas laporan keuangan dan mendukung pencapaian profitabilitas atas aset perusahaan yang berkelanjutan. Lebih lanjut, hasil pengujian secara simultan menunjukkan pengungkapan ESG dan kualitas audit secara bersama-sama berpengaruh signifikan terhadap profitabilitas atas aset perusahaan, yang menegaskan bahwa kedua praktik ini berperan penting dalam meningkatkan profitabilitas atas aset perusahaan.
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.
KEPEMILIKAN MANAJERIAL DAN INTENSITAS PERSEDIAAN DALAM MENGHEMAT PAJAK PADA SEKTOR INDUSTRI DASAR DAN KIMIA TAHUN 2020-2022 Shane Joyson Sibuea; Jhon Rinendy
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2: 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.v13i2.2999

Abstract

This research aims to investigate the extent to which companies can reduce their tax burden through the relationship between managerial ownership and inventory intensity concerning tax-saving practices without violating applicable laws. The study employs a quantitative method with a population of 71 companies, and 27 companies meeting the criteria were selected as samples using purposive sampling. The research focused on companies in the basic and chemical industries during the period 2020-2022. The findings indicate that managerial ownership, which refers to the ownership of the company by those who manage it, does not significantly impact the company's tax avoidance practices. Similarly, the amount of inventory stored in the company's warehouse does not have a significant effect. Therefore, it can be concluded that how the company owners manage the business and the quantity of inventory in the company's warehouse do not have a substantial influence on the company's tax avoidance strategies.
Drivers of Firm Value: Evidence from Green Accounting, Audit Signals, and Financial Performance Feivel Vito Christian; Jhon Rinendy; Hisar Pangaribuan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.9289

Abstract

This study examines the drivers of firm value by analyzing the effects of Green Accounting, Financial-Risk Assurance, Audit Timeliness, Leverage, and Profitability among companies listed in the LQ45 Index in Indonesia during 2020–2024. Using panel data regression on 125 firm-year observations, the results indicate that Green Accounting practices and profitability have a positive and significant impact on firm value, suggesting that capital markets reward both environmental commitment and strong financial performance. In contrast, higher Financial-Risk Assurance, longer audit delays, and greater leverage are associated with lower firm value, reflecting negative market perceptions of risk exposure, reporting inefficiency, and financial pressure. Overall, the findings demonstrate that firm value is influenced by an integrated set of sustainability, audit, and financial signals rather than by profitability alone. This study underscores the importance of credible sustainability disclosure, timely auditing, and sound financial structure in supporting transparency and signalling theories, which also enhance firm value within Indonesia’s capital market.
Co-Authors Aneska Caesar Simbolon Angwyn Moses Varian Sinurat Antonio Asa Julian Bracha Mannuel Christian Vanda Situmeang Ellen Simarmata Feivel Vito Christian Fernando Cornelius Sitohang Francis Hutabarat Gina Panjaitan Grace Orlyn Sitompul Heddry Purba Hisar Pangaribuan Judith Tagal Gallena Sinaga Lorina Siregar Sudjiman Marsella Runturambi Meidy Lieke Karundeng Parsaoran, Yehezkiel Paulson Raja Salomo Sianturi Rolyana Ferinia Pintauli Ronny Buha Sihotang Shane Joyson Sibuea Siagian, Sharon Cristina Tabita Siagian, Sri Haryati Situmeang, Melinda Sharon Sri Murni Rumahorbo Tampubolon, Jhon Dogor Valentine Siagian