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All Journal Jurnal Keuangan dan Perbankan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) The Accounting Journal of Binaniaga The Management Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG MEDIA STUDI EKONOMI JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) JOURNAL OF BUSINESS STUDIES Balance Vocation Accounting Journal JMB : Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) MEDIA MANAJEMEN JASA Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Syntax Transformation Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian UNDIKMA Management and Accounting Expose Interdisciplinary Social Studies Joong-Ki : Jurnal Pengabdian Masyarakat Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Berdikari : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat Bangsa TOFEDU: The Future of Education Journal Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Jurnal RAK (Riset Akuntansi Keuangan) Influence: International Journal of Science Review IIJSE Joong-Ki Jurnal Penelitian Pendidikan Indonesia Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Cendekia Ilmiah Joong-Ki Journal of Community Dedication
Riris Rotua Sitorus
Universitas Esa Unggul
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Free Cash Flow, ESG Disclosure dan Tax Planning terhadap Nilai Perusahaan dengan Komite Audit sebagai Pemoderasi Riris Rotua Sitorus; Priska Yanti Lombu; Sihar Tambun
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9787

Abstract

This study aims to analyze the effect of Free Cash Flow, ESG Disclosure, and Tax Planning on company value, as well as the role of the audit committee as a moderator in this relationship. The type of research conducted is causal research. Causal research aims to test hypotheses about the influence of one or more independent variables on other dependent variables. Based on data obtained from the Indonesia Stock Exchange (IDX) through www.idx.co.id, it is known that the population in this study consists of companies in the energy sector. This study has a total of 102 data points, consisting of 34 company samples from 2022 to 2024. The hypothesis test results prove that Free Cash Flow has a significant impact on Company Value. ESG Disclosure does not have a significant impact on Company Value. Tax Planning does not have a significant impact on Company Value. The Audit Committee moderates the influence of Free Cash Flow on Company Value. The Audit Committee does not moderate the influence of ESG Disclosure on Company Value. The Audit Committee does not moderate the effect of Tax Planning on Firm Value. These findings imply that companies need to manage Free Cash Flow efficiently to enhance firm value, implement ESG Disclosure strategically to deliver tangible benefits, and conduct Tax Planning cautiously. Strengthening the role and independence of the Audit Committee is also crucial to ensuring good corporate governance and supporting the achievement of optimal firm value
THE EFFECT OF INTELLECTUAL CAPITAL, OPERATING CAPACITY AND INTANGIBLE ASSET ON FIRM PERFORMANCE MODERATION BY AGENCY COST Riris Rotua Sitorus; Fenny Fransiska
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.430

Abstract

The purpose of this study is to analyze the effect of intellectual capital, operating capacity, intangible assets on company performance moderated by agency costs. This study utilizes information taken from financial reports that are listed on the Indonesia Stock Exchange (IDX) using purposive sampling that meets the exploratory steps. The research period was taken for 5 years from 2017 to 2021 with the amount of information used, namely 50 samples of manufacturing companies in the consumer goods sector. The research method uses STATA with secondary data types. The results of the study state that intellectual capital and operating capacity partially affect the company's performance, while intangible assets partially do not affect the company's performance. The results of the moderating variable state that agency costs can moderate the intellectual capital of intangible assets on company performance and agency costs cannot moderate operating capacity on company performance.
Edukasi Strategi Metodologi Penelitian Multidisiplin untuk Penguatan Analisis Data dan Publikasi Ilmiah di Universitas Batam Sihar Tambun; Helena Sitorus; Riris Rotua Sitorus
Jurnal Pemberdayaan Nusantara Vol 6, No 1 (2026): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v6i1.9788

Abstract

Mastery of mixed methods is crucial for researchers to produce high-quality research and publish their results in reputable journals. Expertise in mixed methods research is essential across various disciplines, both for research purposes, publication of research articles, and both. This workshop was conducted to meet the needs of lecturers and postgraduate students at Batam University. The methods used were lectures and practical data processing. The workshop also included practical quantitative data processing with Lisrel software and practical qualitative data processing with NVivo software. The workshop delivered excellent results. 98% of participants understood and were able to independently conduct mixed methods research, including processing research data with Lisrel and NVivo software. However, workshop participants were advised to review all workshop materials and immediately implement everything learned from this research methods workshop.
Pengaruh Literasi Akuntansi, Literasi Perpajakan, dan Literasi Digital Terhadap Minat Bekerja di Kantor Akuntan Publik Dengan Growth Mindset Sebagai Pemoderasi Sihar Tambun; Jeannike Naftali; Frangky Yosua Sitorus; Swanto Sirait; Riris Rotua Sitorus
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.9001

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi akuntansi, literasi perpajakan, dan literasi digital terhadap minat bekerja di Kantor Akuntan Publik dengan growth mindset sebagai variabel pemoderasi. Profesi akuntan publik memiliki peran penting dalam sistem keuangan negara, namun masih terbatas jumlah tenaga profesional di bidang ini dibandingkan dengan kebutuhan pasar. Meskipun profesi ini identik dengan lulusan Sarjana Akuntansi, terdapat sejumlah faktor yang mempengaruhi minat mahasiswa untuk bekerja di Kantor Akuntan Publik, seperti pengakuan profesional, penghargaan finansial, dan lingkungan kerja. Literasi dalam akuntansi, perpajakan, dan digital diyakini dapat meningkatkan minat bekerja di profesi ini. Literasi akuntansi membantu individu dalam pengelolaan keuangan dan pengambilan keputusan keuangan yang bijak, literasi perpajakan meningkatkan pemahaman terhadap kewajiban perpajakan, sedangkan literasi digital mendukung transformasi digital yang mempermudah pekerjaan dalam sektor keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi untuk menguji hubungan antara ketiga bentuk literasi tersebut dan minat bekerja, serta peran moderasi growth mindset. Hasil penelitian diharapkan memberikan wawasan tentang bagaimana faktor-faktor tersebut mempengaruhi minat bekerja di Kantor Akuntan Publik, serta bagaimana growth mindset dapat meningkatkan pengaruh literasi terhadap keputusan karier mahasiswa di bidang akuntansi. Penelitian ini berkontribusi dalam memperkaya literatur terkait dengan profesi akuntan publik dan memberikan rekomendasi untuk meningkatkan minat bekerja di sektor ini melalui pengembangan literasi yang relevan
Analysis of the Relationship between Intellectual Capital and Firm Performance: The Moderating Effects of Big 4 Auditors and Group Affiliation Riki Ronaldo Siringo-Ringo; Riris Rotua Sitorus
The Future of Education Journal Vol 5 No 2 (2026): Continued
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1809

Abstract

This study aims to analyze the influence of intellectual capital on firm performance in the financial services sector listed on the Indonesia Stock Exchange for the 2015–2019 period. Methodology: Intellectual capital is measured using the Modified Value Added Intellectual Coefficient (MVAIC) approach, while firm performance is proxied by Return on Assets (ROA) and Tobin’s Q. This study also examines the moderating roles of group affiliation and Big 4 auditors, including moderated moderation testing. The research sample consists of 78 companies with a total of 390 observations, analyzed using a fixed effects panel data regression model with robust standard errors. Findings: The results show that intellectual capital has a positive and significant effect on ROA but no significant effect on Tobin’s Q. Group affiliation is proven to weaken the relationship between intellectual capital and profitability, while Big 4 audits strengthen this relationship. However, the three-way interaction effect shows no statistical significance. These findings emphasize the importance of managing intellectual capital in enhancing the internal financial performance of financial service companies in Indonesia.
Pengaruh Environmental Performance dan Keputusan Investasi terhadap Nilai Perusahaan dengan Financial Performance sebagai Pemediasi Yeyen Yustiani; Riris Rotua Sitorus
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i1.603

Abstract

Using the mining sector industry listed on the IDX for the period 2019-2022, the purpose of this study is to investigate how environmental performance and investment decisions affect firm value, with financial performance as an intervening or mediating variable. Environmental performance and investment decisions are used as independent variables, company value as a related variable, and financial performance is applied as a mediating or intervening variable. This research uses ten companies as the population and forty company data as the research sample. The test results of this study resulted in environmental performance and investment decisions have a significant effect on financial performance and environmental performance, investment decisions and financial performance both have a significant effect on firm value. The financial performance variable proxied by Return on Asset is unable to mediate the effect of environmental performance on firm value. Financial performance does not act as a mediator in the relationship between investment decisions and firm value.
Co-Authors A Sulthon Sjahril Sabaruddin Akhmad Yani Anjeli Frisilia Ari Soerti Yani Ari Soeti Yani Ari Soeti Yani Ari Soeti Yani Arnan Doman Atmojo, Satriyo Ayu Dwi Astuti Bernadeta Longa Damayanti, Endah Dian Noviyana Donny Syahputra Eduwinsah, Nurman Effendi Tjahjadi Erna Cahyati Fauziah Fauziah Fauziyati, Intan Fenny Fransiska Ferawati Ferawati Fitri Nurwanti Fitri Wulandari Frangky Yosua Sitorus Fransiska , Fenny Fransiska, Fenny Gianita Utami Gunawan Gunawan, Gianita Utami Hartanti Nugrahaningsih Haryanto, Temmy Helena Sitorus, Helena Herlina Putri Rianti Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Humairo, Mutiara Ika Ismiyar Imam Suryono Indri Agustian Saputri Jeannike Naftali Jujun Kurnianty Kesya Lusiana Putri Kiko Armenita Julito Kopong, Yeny Kurniawan, Steven Laura S, Netty Lawahizh, Yusriyya Nur Lenny Wijaya Lia Suciati M. Wahyu Ramzy Ramadhan Muhamad Nur Ichsan Muhammad Fikri Apriansyah Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Netty Laura S Netty Laura S Netty Laura S Nisa Tiana Nurjamilah, Siti Nurry Syuhadah Parago, Agnes Do Permata, Gita Priska Yanti Lombu Ramadhani, Satriyo Ratnasari Riki Ronaldo Siringo-Ringo Riska Dewi Setyowati Robiur Rahmat Putra Saidah, Andi Saputri, Indri Agustian Sherlin Clarita Sihar Tambun Sihotang, Wimbildon Sirait, Rio Bernando Soetiuono, Agus Sovia Nomi Mofun Sri Endah Susilowati Swanto Sirait Tangguh Pratysto Tania Alvianita Pramudya Teresa Ona Delang Tjahjadi, Effendi Tohady, Stevani Wibowo, Ari Tri Wimbildon Sihotang Yeyen Yustiani