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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora Seminar Nasional Lahan Suboptimal Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ipteks Terapan : research of applied science and education Journal Of World Science Utsaha: Journal of Entrepreneurship Jurnal Manajemen Stratejik dan Simulasi Bisnis Proceeding of The International Conference on Economics and Business Ranah Research : Journal of Multidisciplinary Research and Development Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia Harmoni Economics: International Journal of Economics and Accounting
Rina Br. Bukit
Faculty Of Economics And Business, University Of North Sumatra Medan, Indonesia
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THE EFFECT OF DIVIDEND POLICY AND LEVERAGE ON COMPANY VALUE (STUDY OF FMCG COMPANIES LISTED ON THE STOCK EXCHANGE IN 2019-2023) Febriana Roosmawati; Adi Widjajanto; Fara Maretta Fedinanda Kusumastuti; Rina Br. Bukit
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2216

Abstract

Investors believe in the high value of the company because it shows good performance and profitable future prospects. Companies seek to increase profits or wealth, especially for their shareholders, by increasing the market value of the company's stock price. This study investigates how dividend policy and leverage affect the value of the company in Fast-Moving Consumer Goods (FMCG) companies listed on the Stock Exchange from 2020 to 2023. Secondary data obtained from relevant company financial statements were used in the data collection process. Panel data regression was used to test the hypotheses. The results show that dividend policy increases the value of the company, which means that investors consider a good dividend policy as an indicator of the health and growth of the company. Leverage also has a positive effect on the value of the company, indicating that the wise use of debt can increase the value of the company. This study makes an important contribution to the understanding of the factors that affect the value of the company in the context of the FMCG industry. The practical implication of this study is that company management can consider a better dividend policy, wise debt management as a strategy to increase their company value.
THE EFFECT OF ENVIRONMENTAL COST AND CARBON ACCOUNTING ON PROFITABILITY WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Heli; Rina Br. Bukit; Firman Syarif
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2243

Abstract

This research aims to prove whether there is an influence of environmental costs and carbon accounting on profitability performance of mining companies in Indonesia with environmental performance as a moderating variable. It is based on the emergence of research urgency as there is still a knowledge gap about environmental cost management and carbon accounting pratices which specifically affect profitability, especially in the mining sector which has unique challenges in its operations and environmental impact. This is causal, quantitative research and uses secondary data. There are 47 mining companies listed on the Indonesian Stock Exchange in 2021-2023 as a population. Research sample of 22 companies were selected using a purposive sampling technique with companies’ criteria that present financial reports for 3 consecutive years, earn profits during the 2021-2023 period and presenr a sustainable report for the preriod of 2021-2023. This research uses hypothesis data testing for logistic regression analysis using Eview 12 software. The results of data testing show that environmental costs have a positive and significant effect on profitability (H1 accepted). Carbon Accounting has a positive and significant effect on profitability (H2 accepted). Environmental performance has a significant effect moderates the relationship between environmental costs and profitability (H3 accepted) and Environmental performance has a significant effect moderates the relationship between carbon accounting and profitability (H4 rejected)
THE EFFECT OF FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE AND REVENUE ON FINANCIAL MANAGEMENT BEHAVIOR IN THE TIME OF THE COVID-19 PANDEMIC: Case Study on Culinary Sector SMEs in Medan City Alfida, Selia; Rina br. Bukit; Abdillah Arif
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 2 (2022): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i2.226

Abstract

This research was carried out on Micro, Small and Medium Enterprises (MSMEs) in the Culinary Sector of Medan City, which were registered with the Medan City Cooperatives and SMEs Service. This study aims to analyze how the Effect of Financial Knowledge, Financial Attitudes and Income on Financial Management Behavior in Micro, Small and Medium Enterprises (MSMEs) in the Culinary Sector in Medan City. This research is a quantitative research, the approach used is causality and inferential. The number of samples in this study were 90 respondents. In accordance with the formulated hypothesis, in this study the analysis of inferential statistical data was measured using the SmartPLS (Partial Least Square) software. Based on the tests that have been carried out, The direct effect significance test shows that the independent variable (Financial Knowledge, Financial Attitude, Income) has a positive and significant effect on the dependent variable (Financial Management Behavior). Financial Knowledge, Financial Attitude and Income can influence Financial Management Behavior by 63.5%.
Analisis Pengaruh Transparansi dan Akuntabilitas terhadap Kepercayaan Publik Karneji Sumarlin Bucika Sormin; Syahyunan; Rina br. Bukit
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1389

Abstract

This research aims to analyze the influence of transparency and accountability on public trust in financial management in the church (a case study on the GKPI Special Congregation Sidorame). The research method used is quantitative with a descriptive approach to determine the extent of the influence of independent variables on dependent variables. The population in this study is the congregation of GKPI Special Congregation Sidorame, and the sample determination technique uses simple random sampling. The data source used is primary data collected through a questionnaire. Data analysis is conducted through descriptive analysis, research instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS version 27. The results of the study explain that (1) transparency has a positive and significant effect on public trust, (2) accountability has a positive and significant effect on public trust, and (3) transparency and accountability simultaneously have a positive and significant effect on public trust.
ANALYSIS OF FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD WITH EXTERNAL AUDIT QUALITY AS A MODERATING VARIABLE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2023 Nuri Wandasari; Rina Br Bukit; Narumondang Bulan Siregar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4809

Abstract

This study aims to analyze and determine the influence of the elements of the Fraud Hexagon Theory in detecting financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2023. Furthermore, this study also aims to determine whether External Audit Quality can be used as a moderating variable in this study. The population in this study was 92 property and real estate companies. Purposive sampling was used to select 29 companies with 145 analysis units. The data used were secondary data derived from company financial reports accessible through the Indonesia Stock Exchange website ( www.idx.co.id ) and related company websites . The results show that Financial Stability partially has a significant positive effect on financial statement fraud and CEO's Educational Background partially has a significant negative effect on financial statement fraud. Meanwhile, Cooperation with Government Projects, Ineffective Monitoring , Change in Auditor , Frequent Number of CEO's Picture have no effect on financial statement fraud. Meanwhile, the results of the Moderated Regression Analysis test in this study indicate that the moderating variable External Audit Quality is only able to moderate the relationship between Financial Stability's influence on Financial Statement Fraud.
The Impact of Tax Burden, Firm Size, and Foreign Ownership on Transfer Pricing in Indonesia Sembiring, Hanna Friska; Nasution, Fahmi Natigor; Bukit, Rina br
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol. 6 No. 2 (2025): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.6.2.78-87.2025

Abstract

The present research examines how tax burden, company size, and foreign ownership influence transfer pricing decisions in manufacturing firms registered on the Indonesia Stock Exchange between 2020 and 2024. Data analysis employed a quantitative method, processed using the Eviews 13 application. This study analyzed 156 observations using unbalanced panel data regression through a fixed effect approach. The results showed that tax burden and company size significantly influenced transfer pricing decisions, while foreign ownership did not. This study revealed that transfer pricing decisions were significantly influenced by tax burden and company scale. This can be explained within the framework of agency theory, where managers attempt to minimize tax burdens to enhance the company’s performance from the owners' perspective, even though this step may lead to tension with tax authorities. In addition, this finding aligns with signaling theory, as transfer pricing practices can be viewed as a sign of management's ability to manage taxes efficiently, particularly in large companies that receive more scrutiny from external parties.
Analisis Pengaruh Time Budget Pressure, Due Professional Care, dan Penguasaan Teknologi Informasi Terhadap Kualitas Audit Dengan Kompetensi Sebagai Variabel Pemoderasi Devi Rosdal Yanti; Rina Br Bukit; Syahyunan Syahyunan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.27158

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh Time Budget Pressure, Due Professional Care, dan Penguasaan Teknologi Informasi terhadap kualitas audit dengan kompetensi sebagai variabel moderasi.Metode Penelitian Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling Partial Least Squares (SEM-PLS).Originalitas/Novelty: Penggunaan variabel moderasi kompetensi terutama dalam perannya dalam memoderasi pengaruh penguasaan teknologi informasi terhadap kualitas audit.Hasil Penelitian: Hasil penelitian menunjukkan bahwa time budget pressure berpengaruh negatif dan signifikan terhadap kualitas audit, sedangkan due rofessional care dan penguasaan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas audit. Selain itu, kompetensi terbukti memoderasi hubungan antara Due Professional Care dan kualitas audit, namun tidak memoderasi hubungan antara Time Budget Pressure maupun Penguasaan Teknologi Informasi terhadap kualitas audit. Temuan ini menegaskan pentingnya peningkatan Due Professional Care dan penguasaan teknologi informasi auditor dalam menjaga kualitas audit sektor publik, sementara pengelolaan tekanan waktu perlu mendapat perhatian lebih agar tidak menurunkan mutu hasil pemeriksaan.Implikasi: Pentingnya pengendalian tekanan anggaran waktu, peningkatan penerapan due professional care, serta penguatan penguasaan teknologi informasi secara simultan, karena ketiganya secara bersama-sama berperan penting dalam menjaga dan meningkatkan kualitas audit yang andal, efisien, dan sesuai standar profesional.
Factors Influencing Financial Reporting Quality in Medan Government: The Moderating Role of Commitment Rona Lamretta Sinurat; Iskandar Muda; Rina Br Bukit
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.290

Abstract

This study aims to analyze the influence of human resource competence,government internal control systems, and information technology utilization on the quality of financial reports, and to examine the role organizational commitement as a moderating variable in the Medan City Government. Reliable financial reporting quality is essential to ensure transparency and accountability in regional financial management. Therefore, understanding the factors influencing it is crucial. The research employs a quantitative approach using primary data collected through questionnaires distributed to employees involved in the preparation of financial reports in the Medan City Government. The study population consists of 63 Regional Work Units (SKPD) with a total of 210 respondents selected using purposive sampling, including heads of agencies,secretaries,teasurers, and financial administration official (PPK). Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software.The findings indicate that human resources competence, government internal control sysrems, and information technology utilization have a positive and significant effect on financial reporting quality. Additionally,organizational commitment significantly moderates the influence of these independent variables on financial reporting quality. These results highlight the importance of enchancing human resource competence, strengthening internal control systems, and optimizing information technology utilization, all supported by strong organizational commitment, to produce high-quality financial reports.
Effect of Profitability, Dividend Policy, Free Cash Flow, and Market Capitalization on Bank Firm Value Gracelin Nonifati Hulu; Abdillah Arif Nasution; Rina Br. Bukit
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.448

Abstract

Firm value is a crucial indicator of market perception of a company’s performance and long-term sustainability, particularly in the banking sector, which plays a strategic role in the Indonesian economy. However, inconsistencies in empirical findings regarding the determinants of firm value indicate the need for further investigation. This research aims to analyze the effect of profitability, dividend policy, free cash flow, and market capitalization on firm value, as well as to examine the moderating role of Good Corporate Governance (GCG) in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employs a quantitative research approach using panel data regression analysis and Moderated Regression Analysis (MRA), processed with EViews 12 software. The research sample consists of 13 banking companies selected through purposive sampling, resulting in 52 firm-year observations. The results indicate that profitability and market capitalization have a positive and significant effect on firm value, while dividend policy and free cash flow do not significantly influence firm value. Furthermore, the moderation analysis reveals that only the independent commissioner variable is able to strengthen the relationship between profitability and firm value, whereas GCG self-assessment does not moderate any of the examined relationships. These findings suggest that investors place greater emphasis on fundamental financial performance indicators and the effectiveness of independent commissioners as an internal governance mechanism in enhancing firm value. In conclusion, strengthening profitability performance and optimizing the role of independent commissioners are essential strategies for increasing firm value in the banking sector.
Effects ESG, Profitability, Institutional Ownership, and Firm Size Effects on Financial Distress: Firm Life Cycle Moderation Cutserly Utari; Rina Br. Bukit; Yeni Absah
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 3 (2026): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i3.478

Abstract

This study aims to analyze the effects of Environmental, Social, and Governance (ESG), profitability, institutional ownership, and firm size on financial distress, with the firm life cycle serving as a moderating variable, among consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employs a quantitative approach using panel data regression analysis with EViews 12 software and Moderated Regression Analysis (MRA). The sample consists of 11 companies selected through purposive sampling, resulting in a total of 44 observations. Financial distress is examined as an important indicator of a company’s financial health and sustainability, while the selected independent variables are expected to explain variations in financial performance and risk. The findings reveal that profitability has a positive and significant effect on financial distress, indicating that changes in profitability are associated with the level of financial distress experienced by the companies. In contrast, ESG, institutional ownership, and firm size do not show a significant effect on financial distress. Furthermore, the moderation analysis demonstrates that the firm life cycle only moderates the relationship between profitability and financial distress. However, it does not moderate the effects of ESG, institutional ownership, or firm size on financial distress. These findings provide empirical evidence regarding the determinants of financial distress and highlight the importance of considering the firm life cycle when evaluating the impact of profitability on corporate financial conditions.
Co-Authors Abdillah Arif Adi Widjajanto Alfida, Selia Angel, Yolanda Aremi Evanta Br Tarigan Aried Sumekar ARUAN, ROBERTO BOBHOPE Azhar Maksum Badaruddin Badaruddin Cutserly Utari Devi Rosdal Yanti Erlina Erlina Fara Maretta Fedinanda Kusumastuti Febriana Roosmawati Firman Syarif Gaddafi, Muammar Gracelin Nonifati Hulu Heli Herdini Br Sitepu Iskandar Muda Istikha Ruchitra Hayudirga Wasesa Johanna Gracella Tambunan Karneji Sumarlin Bucika Sormin Keulana Erwin Khairunnisa Br Manurung Marpaung, Pertiwi Masse, Finka Azzahra Utami Morita Rahel Promovenda, Bella Nasution, Abdillah Arif Nasution, Fahmi Natigor Nia Dwi Syafira Nuri Wandasari Parapat Gultom Rahma Sari Harahap Rizma Nazriah Hasibuan Rizma Nazriah Hasibuan Rona Lamretta Sinurat Rona Lamretta Sinurat Rujiman Rujiman Rujiman Ruth Inggrid Hutauruk Sabariah Sabariah Sambas Ade Kesuma Sarah Poppy Siregar Sembiring, Hanna Friska Sinaga, Ananda Sabrida Tora Br Siregar, Narumondang Bulan Sirojuzilam Hasyim Situmeang, Chandra sriati sriati Syahyunan syahyunan syahyunan Taufik Kurniawan Wahyul Huda Nanda yeni absah yeni absah Yosep Halomoan Sirait