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All Journal Journal of Economic, Bussines and Accounting (COSTING) Almana : Jurnal Manajemen dan Bisnis ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE) Cakrawala Repositori Imwi International Journal of Management Science and Information Technology (IJMSIT) Sinergi International Journal of Accounting and Taxation Summa : Journal of Accounting and Tax
Frido Saritua Simatupang
Faculty Of Economics And Business, Universitas Jenderal Achmad Yani
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Akuntansi Forensik dan Kemampuan Auditor Investigatif dalam Pengungkapan Kecurangan Vita Citra Mulyandini; Frido Saritua Simatupang
Accounthink : Journal of Accounting and Finance Vol. 7 No. 2 (2022): Oktober 2022
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v7i2.6962

Abstract

The competence and ability of the auditor, especially if he is an investigator, is needed in detecting cases in Indonesia. Competence is education, knowledge, experience, and/or expertise, both on examination and on certain matters or fields. The abilities that must be possessed by an investigative auditor are basic knowledge of accounting, auditing, internal control, investigations and so on. Then the auditor must also have technical abilities such as understanding the law and legislation, be able to make hypotheses and collect evidence and investigative auditors have a mental attitude such as being independent and complying with standards. This research was conducted in all state-owned banks in Indonesia. Quantitative method in this study to examine the sample and analysis the established hypotheses. Descriptive quantitative was type of this research, which is researcher distributing questionnaires to all respondents then given a score. The data in this study is primary data directly obtained from the research location with the technique of distributing questionnaires. The population in this study were all BUMN Bank Auditors who conducted investigative audits. Sampling used in this research is purposive sampling.
PENGARUH ONLINE CUSTOMER REVIEW DAN CUSTOMER RATING TERHADAP MINAT BELI PRODUK FASHION PADA MARKETPLACE SHOPEE DI KOTA CIMAHI Adhitya Purwa Rahardjo; Frido Saritua Simatupang
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14710

Abstract

One of the most popular categories on the Shopee marketplace is fashion products. This is an interesting phenomenon, because it demonstrates a change in the way that consumers behave, with a propensity to purchase fashion items online as opposed to in person. This study is to investigate how customers' decisions to buy fashion items on the Shopee marketplace platform in Cimahi City are influenced by online reviews and customer assessments. Using a quantitative methodology, this study examines the validity of the instruments, tests conventional hypotheses, multiple linear regression analysis, hypothesis testing, and evaluation of the coefficient of determinatio. Participants in this study were Cimahi City residents, totaling 107, who were chosen using G-Power software based only on their intention to purchase fashion items from Shopee. This study reveals that the coefficient of determination value obtained is 0.512, which indicates that online customer reviews and customer ratings contribute 51.2% to interest in purchasing. Meanwhile, the remaining 0.488 or 48.8% was influenced by other factors not included in this study. Keywords : Online Customer Review, Cutomer Rating, Purchase Interest
Analisis Kointegrasi IHSG dengan Indeks Bursa Saham di ASEAN Frido Saritua Simatupang; Doni Dirgantara; Budi Supriatono Purnomo; Imas Purnamasari
Cakrawala Repositori IMWI Vol. 7 No. 2 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i2.671

Abstract

Penelitian ini bertujuan untuk menganalisis kointegrasi IHSG dengan bursa saham di negara-negara ASEAN yang dikaitkan dengan pandemi Covid-19. Penelitian ini menggunakan Vector Error Correction Model (VECM) dalam menganalisis integrasi pada 8 bursa saham di negara-negara ASEAN. Data penelitian bersumber dari data sekunder bulanan yang terdiri dari indeks pasar saham negara ASEAN. Populasi dalam penelitian ini adalah semua indeks pasar saham ASEAN yang terdiri dari 8 indeks. Teknik sampling menggunakan sampel jenuh yaitu semua populasi masuk dalam sampel penelitian. Hasil penelitian menunjukkan bahwa hanya indeks KLCI dan indeks PSEI Filipina yang memiliki kointegrasi dengan IHSG Indonesia sedangkan STI Singapura, SETI Thailand, LSX Laos, YSX Myanmar, CSX Kamboja dan VNI Vietnam tidak memiliki kointegrasi dengan IHSG Indonesia, yang artinya hanya bursa saham Malaysia dan Filippina yang memiliki hubungan jangka pajang dengan bursa saham Indonesia.
ANALISIS MAKRO EKONOMI TERHADAP CRYPTOCURRENCY Isla Arahman; Frido Saritua Simatupang
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.11866

Abstract

Amerika Serikat dikenal dengan kemajuan teknologinya yang pesat. Cryptocurrency memberi investor di Amerika Serikat peluang untuk mendiversifikasi portofolio investasi mereka dan memiliki potensi untuk menghasilkan keuntungan yang signifikan. Bitcoin menjadi yang paling popular dibandingkan cryptocurrency lainnya. Namun, harga dari bitcoin secara terus menerus berfluktuatif dalam rentan waktu 2020-2023. Ekonomi makro memiliki dampak signifikan terhadap harga bitcoin karena perannya yang krusial dalam perekonomian secara keseluruhan, khususnya melalui indikator-indikator ekonomi makro utama seperti pertumbuhan ekonomi, inflasi, dan suku bunga. Tujuan dari penelitian ini adalah untuk menentukan pengaruh pertumbuhan ekonomi, inflasi, dan suku bunga, baik secara independen maupun kolektif, terhadap harga bitcoin. Populasi yang diteliti dalam penelitian ini terdiri dari cryptocurrency yang terdaftar di exchange global dari tahun 2020 hingga 2023. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah pengambilan sampel probabilitas, khususnya berfokus pada bitcoin yang terdaftar di exchange global selama periode waktu yang sama. Metodologi yang digunakan untuk analisis data adalah analisis statistik deskriptif. Penelitian ini mencakup data deret waktu, yang dianalisis menggunakan analisis regresi linier berganda dengan bantuan perangkat lunak eviews 12. Penelitian ini telah menentukan bahwa tidak ada hubungan yang jelas antara pertumbuhan ekonomi dan harga bitcoin. Inflasi dapat berdampak positif pada harga bitcoin, sedangkan suku bunga dapat berdampak negatif pada harga bitcoin. Selanjutnya, ditemukan bahwa pertumbuhan ekonomi, inflasi, dan suku bunga memiliki dampak simultan pada cryptocurrency, khususnya harga bitcoin.
Sustainability Disclosure and Retention Ratio on Stock Returns: Firm Value Moderation in Indonesian Listed Banks Dhiva Asmara Dwi Nanda; Frido Saritua Simatupang
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i2.968

Abstract

This study examines the effect of ESG performance, measured by the Refinitiv ESG Score, and Retention Ratio on Stock Return, with Firm Value as a moderating variable, in banking companies listed on the Indonesia Stock Exchange. The population of this study consists of all banking companies listed on the Indonesia Stock Exchange, while the sample includes six listed banks selected using purposive sampling based on data availability criteria. The observation period spans 2019–2023, resulting in 30 bank-year observations. This study employs multiple regression analysis and moderated regression analysis to investigate both the direct effects and the moderating effects among the variables.The results indicate that Refinitiv ESG Score has a negative and statistically significant effect on Stock Return. In contrast, Retention Ratio shows a positive but statistically insignificant effect on Stock Return. Furthermore, Firm Value, measured by Tobin’s Q, significantly moderates the relationship between Refinitiv ESG Score and Stock Return by weakening the effect. This finding suggests that higher firm value does not necessarily strengthen the market response to ESG performance. Meanwhile, Firm Value does not significantly moderate the relationship between Retention Ratio and Stock Return.Overall, the findings imply that ESG performance and dividend policy do not uniformly translate into higher Stock Return in the banking sector. Therefore, companies are encouraged to enhance their communication strategies to better convey the long-term value of ESG initiatives and retained earnings to investors, particularly in the context of firm valuation.
Determinants of Sustainability Reporting: Profitability, Board of Directors, Audit Committee, and Firm Size in SRI-KEHATI Haifa Pasya Razamah; Frido Saritua Simatupang
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i1.950

Abstract

Using firm size as a moderating factor, this study looks at how profitability, the board of directors, and the audit committee affect sustainability report disclosure. It stems from rising deforestation rates, which have intensified regulatory and stakeholder pressures and encouraged firms to enhance sustainability reporting as corporate accountability, despite conflicting findings in prior research. This study focuses on companies listed on the SRI-KEHATI Index during the 2022-2024 period, which reflects regulatory developments in sustainability reporting. Using a quantitative methodology, panel data from financial, sustainability, and annual reports of 12 corporations chosen by purposive sampling were analyzed. Panel data and Moderated Regression Analysis (MRA) using EViews 13 are used in this regression analysis. The results show that the audit committee, board of directors, and profitability have no partial influence on the disclosure of sustainability reports. Nonetheless, it was discovered that firm size had a negative moderating effect on the association between the board of directors and sustainability reporting and a positive moderating effect on the relationship between profitability and sustainability reporting. Firm size moderates the effect of audit committees insignificantly. This study concludes that Firm size is an important factor in determining sustainability disclosure practices. The findings indicate that, based on the sampled SRI-KEHATI companies during the 2022-2024 period, firm size is empirically associated with the extent of sustainability information disclosure. Companies are advised to optimize governance and pay attention to operational scale in improving the quality of sustainability disclosure.
Audit Committee, Board of Directors, and Sustainability Reporting: the Moderating Role of Gender Diversity Silvi Khoerunnisa Nurandini; Frido Saritua Simatupang
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i2.1297

Abstract

This research seeks to analyse the relationship between audit committees and boards of directors and sustainability report disclosure in financial sector businesses listed on the Singapore Exchange from 2022 to 2024. It will take gender diversity into consideration as a moderating variable. Companies' sustainability reports are rising in importance as a measure of their performance in response to rising stakeholder demands for more openness and responsibility across economic, social, and environmental domains. Using an associative method, this study applied a quantitative approach. Financial reports, sustainability reports, and annual reports were the sources of secondary data. Using a purposive selection technique, eighteen businesses from the financial industry made up the study sample. We used EViews 13 to do our data analysis, which included panel data regression and Moderated Regression Analysis (MRA). The findings indicate that, to some extent, the disclosure of Sustainability Reports is unaffected by the audit committee and board of directors. Sustainability Report disclosure is, however, concurrently influenced by the board of directors and the audit committee. Furthermore, the publication of Sustainability Reports did not improve the interaction between the audit committee and the board of directors, even after accounting for gender diversity. Based on these results, it seems that integrated corporate governance structures are the best way to promote sustainability disclosure.
Governance Composition of Board Directors and Audit Committees: Gender Diversity Moderation in Sustainability Reporting Hasna Nur Fadlilah; Frido Saritua Simatupang
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i2.1299

Abstract

This study analyzes the influence of the board of directors and audit committee on sustainability report disclosure, with gender diversity as a moderating variable in financial sector companies listed on the Malaysian Stock Exchange during the period 2022–2024. The background of this study is the increasing demand for sustainability transparency in line with regulatory pressure and stakeholder attention to environmental and social issues. However, previous studies have shown inconsistent findings regarding the role of corporate governance mechanisms in encouraging sustainability reporting disclosure, prompting this study to add gender diversity as a moderating variable. This study uses a quantitative approach with secondary data sources from annual reports and sustainability reports of 15 companies selected through purposive sampling. The analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the help of Eviews 13. The results show that, to a certain extent, sustainability report disclosure is not influenced by the board of directors or the audit committee. Furthermore, gender diversity does not enhance the relationship between corporate governance mechanisms and sustainability report disclosure in the study period. These results indicate that the effectiveness of governance in promoting sustainability practices is not solely determined by the size of the structure or the proportion of women on the board of directors, but is also influenced by the quality of the board's role and involvement in sustainability oversight.
Financial Literacy, Fear of Missing Out (FoMO), and Financial Management Behavior among Generation Z: The Moderating Role of Gender Moch Irfan Fadlurohman; Frido Saritua Simatupang
Almana : Jurnal Manajemen dan Bisnis Vol. 10 No. 2 (2026): August
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v10i2.3056

Abstract

: Lower financial management behavior among Generation Z is associated with financial literacy, Fear of Missing Out (FoMO), and gender differences, all of which drive variations in economic decision-making. This study intends to evaluate how financial literacy and FoMO dictate financial management behavior, while exploring the role of gender as a moderating factor among Generation Z residing in Bandung Raya. Adopting a quantitative research framework, primary data were gathered via digital questionnaires (GForms). This study used simple random sampling with a sample of 145 respondents; the target number of respondents was 150, with the basic sample size calculated using the G-Power program. Data analysis was executed through multiple linear regression coupled with Moderated Regression Analysis (MRA) utilizing SPSS 27. The empirical evidence demonstrates that financial literacy exerts a positive and significant impact on financial management behavior, whereas FoMo manifests a significant negative effect. Furthermore, gender successfully moderates the nexus between financial literacy and financial management behavior, yet it fails to moderate the connection between FoMO and financial management behavior. These outcomes indicate that elevating financial literacy and mitigating FoMO are vital to fostering superior financial management practices among Generation Z, and gender dynamics must be integrated when designing financial literacy interventions.
The Psychology of Generation Z Investors: Mental Accounting, Loss Aversion, and Gender Dynamics in Greater Bandung Ifan Fauji; Frido Saritua Simatupang
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.8188

Abstract

The growth of young investors supported by digital technology has not always been followed by the quality of completely rational investment decisions. This study aims to analyze the influence of mental accounting and loss aversion on Generation Z's investment decisions in the Greater Bandung area and test gender as a moderation variable. The research uses a quantitative approach with a cross-sectional survey design. Data was obtained through questionnaires from 115 Generation Z respondents who are domiciled in Greater Bandung and have investment experience. Samples were selected based on research criteria, while analysis was conducted using descriptive statistics, multiple linear regression, and Moderated Regression Analysis with IBM SPSS Statistics 25. The results show that mental accounting has a negative and significant effect on investment decisions. Loss aversion is negative but not significant, while the interactions of mental accounting with gender and loss aversion with gender are also not significant. The model explains 52.1% of the variance in investment decisions (Adjusted R² = 0.521). Theoretically, the findings indicate that cognitive and emotional biases do not exert equal explanatory power in Generation Z investment decisions and that gender does not necessarily condition these relationships. Practically, the results support portfolio-level evaluation tools and behavioral-finance education that help young investors distinguish useful fund discipline from rigid mental accounting.
Co-Authors Adhitya Purwa Rahardjo Dhiva Asmara Dwi Nanda Doni Dirgantara Haifa Pasya Razamah Hasna Nur Fadlilah Ifan Fauji Imas Purnamasari Isla Arahman Moch Irfan Fadlurohman Purnomo, Budi Supriatono Silvi Khoerunnisa Nurandini vita citra mulyandini