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All Journal AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi JASF (Journal of Accounting and Strategic Finance) IAIC Transactions on Sustainable Digital Innovation (ITSDI) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Journal of International Accounting, Taxation and Information Systems
Magda Siahaan
Trisakti School of Management
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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PENGARUH INTELLECTUAL CAPITAL, BUSINESS RISK, CORPORATE GOVERNANCE, PER, DEBT POLICY, ROA, DAN DAR TERHADAP FIRM VALUE Ahmad Irmizi; Magda Siahaan
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.641 KB)

Abstract

The purpose of this study is to obtain empirical evidence regarding whether intellectual capital, business risk, managerial ownership, institutional ownership, price earning ratios, debt policy, return on assets, and debt to asset ratio have an influence on firm value. This research data consists of 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three years, namely in the research period from 2017 to 2019.The sample chosen is by using purposive sampling method. Methods of data analysis in this study using a hypothesis method with multiple linear regression. The results showed that the variable price earning ratio and return on assets had a positive effect and the business risk variable had a negative effect on the firm value variable. Meanwhile, the other five variables, namely intellectual capital, managerial ownership, institutional ownership, debt policy, and debt to asset ratio, have no effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR SECARA SUKARELA PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Jessica Triharyanto; Magda Siahaan
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study aims to examine the effect of audit opinion, management turnover, size of public accountant, audit delay, client company size, institutional ownership, financial distress and return of assets to voluntary auditor switching in non-financial companies listed on the Indonesia Stock Exchange in 2016-2018. The approach used in this study is based on an empirical approach. The sampling method used was purposive sampling method with 253 companies. The analysis technique used in this study is logistic regression. Based on the results of the analysis shows that the size of public accountant has a negative effect on the chance of voluntary auditor switching, while audit opinion, management turnover, audit delay, client company size, institutional ownership, financial distress and return of assets have no effect on the chance of voluntary auditor switching.
Can Internal Mechanisms Control Detect Corruption Through Fraudulent Behaviour? Magda Siahaan; Theonino David Nauli; Bonar Paul Siahaan
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.11893

Abstract

This paper aims to find the link between integrated GRC (governance, risk management, and compliance) and internal audit, which is included in internal mechanisms control for detecting corruption and regulatory compliance in its success. This study uses the Partial Least Square method for primary data analysis on 48 public and private companies and hypothesis testing, supplemented by interviews with respondents.  This study indicates the significant influence of the integrated GRC on corruption detection and necessary mediation with internal audit, in addition to the importance of regulatory compliance and the need for the regulatory drive for the successful implementation of internal mechanisms control. The limited application of GRC for model alignment, strategic integration, and standardization of GRC terminology shows the depth of context to identify the application of GRC in organizations in their success in detecting corruption. Organizations can assess root causes or weaknesses in existing systems/strategies/ regulations in detecting corruption to eradicate corruption. It is still rare for integrated GRC research to mediate the relationship between internal audit and corruption detection and its relation to regulatory compliance.DOI: https://doi.org/10.26905/afr.v7i1.11893
Corporate environmental ethics as a catalyst: Strengthening green innovation for sustainable competitive advantage Magda Siahaan; Edi Sopyan; Theonino David N; Hofandrik Lase
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3182

Abstract

This study empirically evaluates the influence of green intellectual capital, green innovation, and environmental management on green competitive advantage, with corporate environmental ethics as a moderating variable. The associative hypothesis-testing method was used on primary data from a survey, distributing questionnaires to all employees of 238 industrial companies and 30 industrial companies in Indonesia, using purposive sampling, and the data were analyzed using the SEM method in AMOS software. Achieving Green competitive advantage through environmentally conscious human resources, strong corporate ethics, green structural and relational capital management, and sustainable organizational culture, although integrated implementation, is still a challenge in Indonesia. This research implication Incorporates environmental ethics, cultivates sustainable human resources, executes sustainability strategies, and emphasises the triple bottom line to attain a green competitive advantage; furthermore, the government can facilitate this through incentives, regulations, and the promotion of environmental awareness.
FACTORS AFFECTING EARNING MANAGEMENT IN MANUFACTURING COMPANIES ON THE INDONESIAN STOCK EXCHANGE Anita Rakhmawati; Magda Siahaan; Bonar Paul Siahaan
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1291

Abstract

The aim of this study is to gather empirical data on how factors like growth, company size, return on assets, debt ratio, size of audit firm, presence of an independent board of commissioners, and the size of the board of directors impact earnings management in the Indonesian stock market.   The research focused on manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2019. By using a purposive sampling technique and identifying 73 qualifying companies, the study conducted data analysis through multiple regression. The findings indicate that return on assets plays a significant role in influencing earnings management. Conversely, factors such as company growth, size, debt ratio, audit firm size, presence of an independent board of commissioners, and board size do not have a discernible impact on earnings management practices within the companies.
CORPORATE GOVERNANCE'S ROLE IN SHAPING TRANSFER PRICING PRACTICES Clearesta Gianchiara; Arya Pradipta; Magda Siahaan
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1390

Abstract

This study aims to uncover evidence on the impact of tax, bonuses, company size, tunneling incentives, profitability, corporate governance, and sales growth on transfer pricing. This research is based on existing data and utilizes a selective sampling technique to gather data from 49 manufacturing firms listed on the Indonesia Stock Exchange between 2015 and 2020. The findings suggest that the size of a company and its corporate governance practices play a role in influencing transfer pricing. On the other hand, factors like taxes, bonuses, profit margins, and sales growth do not seem to impact transfer pricing decisions. The size of a company may impact management’s choices regarding transfer pricing activities with affiliated entities.  
Pelatihan Penyusunan Neraca Saldo Bagi Siswa/i Akuntansi Pada SMK Tri Ratna Gloria Christina Sunny; Veliana Theola; Marvin Putra; Novia Wijaya; Magda Siahaan
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 2 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/w15q9584

Abstract

Pendidikan vokasi (SMK) memiliki peran strategis dalam menghasilkan lulusan yang siap kerja dan kompeten. Program Pengabdian kepada Masyarakat (PKM) ini bertujuan memperkuat fondasi kompetensi akuntansi dasar bagi siswa kelas 10 SMK Tri Ratna, sebagai pijakan untuk memahami materi lanjutan dan kesiapan menghadapi dunia kerja. Kegiatan dilaksanakan pada tanggal 31 Juli 2024 di SMK Tri Ratna Jakarta. Metode pelaksanaan mengombinasikan tutorial teori, praktik langsung, diskusi, dan evaluasi komprehensif, selaras dengan prinsip transfer of training. Materi inti yang disampaikan meliputi Pencatatan dalam Jurnal Umum, Posting ke Buku Besar, Penyusunan Neraca Saldo, dan Fungsi Kartu Persediaan. Analisis hasil menunjukkan bahwa kegiatan ini berhasil mengatasi keterbatasan pemahaman konseptual alur transaksi yang umum dihadapi siswa kelas awal. Melalui bimbingan sistematis pemateri dan asisten dosen, diikuti pemeriksaan menyeluruh terhadap hasil latihan, terjadi penguatan pemahaman teori dan peningkatan kemampuan praktis siswa dalam mempraktikkan siklus pencatatan akuntansi secara akurat dan sistematis. Kesimpulan menunjukkan bahwa PKM efektif memenuhi tujuan strategis. Sebagai rekomendasi, disarankan adanya modul pelatihan lanjutan, pendampingan jangka panjang, dan pemantauan capaian kompetensi secara berkala guna menjamin keberlanjutan program dan mempererat kerja sama mitra.
Use Big Theory Clarifies Financial Performance: The Role of Internal Mechanisms Control Magda Siahaan
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.596

Abstract

Purpose: This paper establishes the basic concepts, related work, and core propositions of implementing integrated Governance, Risk Management and Compliance (GRC), internal audit function, and financial performance through the perspective of the underlying grand theory. Method: This paper uses literature-based analysis. First, it builds a conceptual argument by looking for the big theory, which is the leading theory that serves as the foundation for explaining and analyzing important phenomena in a field of science, which can underlie the integration of GRC, internal audit, and financial performance. It concludes with the predicted relationships of the three that can be seen through their application. Big theory is the leading theory that serves as the foundation for explaining and analyzing important phenomena in a field of science. Findings: Based on underlying the big theory and the supporting concepts, it is proven that integrated GRC, internal audit, and financial performance are in one corridor of built relationships. Novelty/Value: Integration of GRC, internal audit, and financial performance in one agency theory-based framework presents integrated relationships and new hypotheses, different from previous studies that separate these variables.
Internal Factors Within an Auditor Influence the Quality of the Audit Aldya Rizky Maulana; Magda Siahaan; Theonino David Nauli
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.62

Abstract

This research aims to obtain empirical evidence about the influence of independence, professionalism, professional scepticism, competence, experience, and auditor integrity on audit quality. The object of this research is a public accountant who works as an auditor. The sample used in this research was 64 respondents. The data in this research was obtained using a questionnaire distributed to public accountants who were willing to provide answers. The results of this research show that independence, professionalism, and professional scepticism have no effect on audit quality, and competence, experience, and auditor integrity have a positive effect on audit quality. That is because independence, professionalism, and professional scepticism are elements that are automatically inherent in an auditor when carrying out their duties, so they do not affect the quality of the auditor's audit; apart from these three factors, other factors greatly influence the quality of the auditor.
Enhancing SMEs Business Performance Through Strategic Digital Transformation Magda Siahaan; Sandy Kosasi; Nengah Sukendri; Abigail Husain
IAIC Transactions on Sustainable Digital Innovation (ITSDI) Vol 7 No 1 (2025): October
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/itsdi.v7i1.703

Abstract

This study examines the role of digital transformation strategies in enhancing business management practices within Small and Medium Enterprises (SMEs) in Tangerang, Indonesia. SMEs in this region face ongoing challenges in adopting digital technologies, including limited financial resources, inadequate digital skills, and internal resistance to change, while increasing competition and rapid technological advancement demand adaptation to remain competitive. The purpose of this research is to analyze how digital transformation strategies cloud computing, digital marketing, automation, and data analytics affect business outcomes such as operational efficiency, customer engagement, and market competitiveness. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) based on survey data from 150 SMEs actively implementing digital initiatives in Tangerang. The findings show that cloud computing and data analytics significantly improve operational efficiency through workflow optimization and data-driven decision-making, while digital marketing and automation have a positive impact on customer engagement and competitive positioning. SMEs that adopt these strategies demonstrate enhanced management performance and stronger market responsiveness. The study offers empirical evidence supporting the strategic value of digital transformation for SMEs in emerging regions and highlights the importance of investment in digital capability building. These insights may guide SME leaders and policymakers in strengthening digital adoption to support sustainable economic development. Future research should incorporate longitudinal approaches to evaluate longterm impact and qualitative perspectives to better understand contextual challenges in digital transformation implementation.
Co-Authors Abigail Husain AHMAD IRMIZI Aldya Rizky Maulana Anita Rakhmawati ARYA PRADIPTA Bonar Paul Siahaan Bonar Paul Siahaan Clearesta Gianchiara Edi Sopyan Gloria Christina Sunny Hofandrik Lase Jessica Triharyanto Marvin Putra Nengah Sukendri NOVIA WIJAYA Sandy Kosasi Theonino David N Theonino David Nauli Theonino David Nauli Veliana Theola