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All Journal International Journal of Public Budgeting, Accounting and Finance Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Accusi
Rosalia, Vicky
Universitas Sumatera Utara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FACTORS AFFECTING FIRM VALUE IN BANKING FIRM IN INDONESIA Rosalia, Vicky
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.905 KB)

Abstract

The objective of this research was to examine and analyze the Effect of Corporate Governance Measured by Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality on Company Values. This study also examined the effect of Profitability in moderating the relationship between Corporate Governance and Corporate Value. This research is causative research. The population in this research are banking companies listed on the Indonesia Stock Exchange in the period 2015-2017 with 43 companies. The sampling technique used was purposive sampling based on certain criteria. Based on these criteria, a sample of 41 companies with 3 years of observation was obtained so that the total sample number was 123. Based on data research by using multiple linear regression analysis and residual test for moderating variables. The results of the research show that Corporate Governance Measured by Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality have an effect on the Company's Value simultaneously. While partially Institutional Ownership, Audit Committee, and Audit Quality have a significant effect on Company Value, while the Independence of the Board of Commissioners does not significantly influence the Company's Value. For the moderating variable, Profitability is not able to moderate the relationship of Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality towards Corporate Values.
Pelatihan Penggunaan Aplikasi Komputer Akuntansi Untuk Guru dan Siswa SMK Ar-Rahman Medan Malinda Sari Sembiring; Vicky Rosalia; Fauziah Kumalasari; Desilia Selvida
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.011 KB)

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Keahlian mengoperasikan aplikasi komputer akuntansi merupakan tantangan tersendiri bagi guru dan siswa, mengingat teknologi aplikasi yang terus berkembang. Pelaksanaan belajar dari rumah selama pandemi juga telah melemahkan kemampuan teknis sehingga pelaksanaan pelatihan ini dapat mendukung guru dan siswa meningkatkan keahlian. Aplikasi yang digunakan berupa accurate online seri edukasi. Pelatihan dilakukan secara langsung dengan menerapkan protokol kesehatan. Pelatihan ini terdiri atas dua sesi yaitu pelatihan guru dan siswa. Pelatihan guru dilaksanakan terlebih dahulu agar guru dapat mendukung pelatihan yang dilaksanakan kepada siswa. Tahap pertama terdiri atas pengenalan Akuntansi dan Teknologi Informasi, pembuatan akun Accurate Online, pre-test, dan set-up awal Accurate Online. Selain pelatihan tatap muka, siswa dibekali dengan video tutorial yang dapat diakses melalui youtube Pelaksana PkM. Tahap kedua terdiri atas entry data dan post test untuk mengetahui kemampuan siswa setelah melaksanakan pelatihan. Pelatihan penggunaan aplikasi komputer akuntansi kepada guru dan siswa di SMK Ar-Rahman Medan telah berhasil dilaksanakan, yang ditunjukkan dengan kemampuan peserta pelatihan dalam mengoperasikan Accurate Online sebagai aplikasi komputer akuntansi, yang digunakan pada pelatihan ini. Peserta pelatihan dapat membuat akun Accurate Online, database, dan entry data ke dalam Accurate Online melalui berbagai alat bantu baik komputer, laptop, maupun smartphone.
Environmental Disclosure and Tax Compliance in Extractive Sector Firms with Profitability as Moderator Yuni Lestari Br Sitepu; Vicky Rosalia; Simpati Mellyginta Sinuhaji
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/92cn0369

Abstract

This study examines how environmental disclosure influences tax compliance in extractive sector companies in Indonesia, while also considering the role of firm size and profitability as a moderating factor. Using a quantitative approach, the study relies on secondary data drawn from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. The analysis is conducted using multiple linear regression with Moderated Regression Analysis (MRA). The findings show that environmental disclosure significantly improves tax compliance, whereas firm size does not have a significant effect. In addition, profitability strengthens the relationship between environmental disclosure and tax compliance, but does not moderate the relationship between firm size and tax compliance. These results highlight that greater environmental transparency is associated with higher tax compliance, particularly among firms with stronger financial performance
Investment Efficiency under Information Asymmetry: Evidence from Indonesian Food and Beverage Firms Fauziah Kumalasari; Vicky Rosalia
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hr3jbs54

Abstract

This study examines the effects of financial reporting quality, debt maturity, institutional ownership, and profitability on investment efficiency in Food and Beverage companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative approach, the study analyzes 36 firm-year observations selected through purposive sampling. Secondary data were obtained from annual reports and audited financial statements and analyzed using multiple linear regression. The results show that financial reporting quality and debt maturity do not significantly affect investment efficiency. In contrast, institutional ownership has a significant negative effect, while profitability has a significant positive effect on investment efficiency. These findings suggest that governance and performance-related factors play a more important role in influencing investment efficiency than reporting quality and debt structure. The model explains 19.4% of the variation in investment efficiency, while the remaining variation is attributable to factors outside the model. This study contributes to the literature on investment efficiency by providing evidence from the Indonesian Food and Beverage industry
Co-Authors Fauziah Kumalasari Malinda Sari Sembiring Selvida, Desilia Simpati Mellyginta Sinuhaji Yuni Lestari Br Sitepu