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All Journal METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Pada Masyarakat METHABDI Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi
Merry Anna Napitupulu, Merry Anna
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health

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Pengaruh Profitabilitas, Ukuran Perusahaan dan Risiko Bisnis terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Mediasi Manurung, Fua Imanesya; Sianturi, Jeudi A. T. P.; Napitupulu, Merry Anna
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7374

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, dan risiko bisnis terhadap nilai perusahaan dengan good corporate governance sebagai variabel mediasi. Profitabilitas diproksikan dengan Return on Assets (ROA), ukuran perusahaan diukur dengan Ln Total Assets, risiko bisnis diukur menggunakan standar deviasi EBIT, nilai perusahaan diproksikan dengan Tobin’s Q, serta good corporate governance diukur melalui kepemilikan institusional. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 73 perusahaan. Metode analisis data yang digunakan adalah Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan bantuan software WarpPLS 8.0. Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan risiko bisnis berpengaruh negatif dan signifikan terhadap nilai perusahaan. Selain itu, profitabilitas dan ukuran perusahaan juga berpengaruh positif terhadap good corporate governance, sementara risiko bisnis berpengaruh negatif terhadap good corporate governance. Good corporate governance terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan serta mampu memediasi secara parsial pengaruh profitabilitas, ukuran perusahaan, dan risiko bisnis terhadap nilai perusahaan. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan dalam meningkatkan nilai perusahaan melalui pengelolaan profitabilitas, pengembangan ukuran perusahaan, pengendalian risiko bisnis, serta penerapan tata kelola perusahaan yang baik
Pengaruh Ukuran Perusahaan, Kebijakan Dividen dan Keputusan Investasi terhadap Nilai Perusahaan melalui Profitabilitas sebagai Variabel Mediasi pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Amanda, Julia; Sianturi, Jeudi A.T.P; Napitupulu, Merry Anna
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7780

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kebijakan dividen, dan keputusan investasi terhadap nilai perusahaan dengan profitabilitas sebagai variabel mediasi pada perusahaan sektor property and real estate yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Nilai perusahaan diproksikan dengan Tobin’s Q, ukuran perusahaan dengan logaritma natural total aset (LNTA), kebijakan dividen dengan Dividend Payout Ratio (DPR), keputusan investasi dengan Total Asset Growth (TAG), dan profitabilitas dengan Return on Assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling sehingga diperoleh sampel yang sesuai dengan kriteria penelitian. Analisis data menggunakan Structural Equation Modeling–Partial Least Square (SEM-PLS) dengan bantuan software WarpPLS 8.0. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan kebijakan dividen berpengaruh positif terhadap nilai perusahaan. Keputusan investasi berpengaruh positif terhadap profitabilitas, sedangkan profitabilitas berpengaruh positif terhadap nilai perusahaan. Selain itu, profitabilitas terbukti mampu memediasi pengaruh keputusan investasi terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa perusahaan dengan pengelolaan investasi yang efektif akan meningkatkan profitabilitas, yang selanjutnya berdampak pada peningkatan nilai perusahaan. Dengan demikian, profitabilitas memiliki peran penting sebagai variabel intervening dalam hubungan antara keputusan investasi dan nilai perusahaan. Penelitian ini diharapkan dapat menjadi referensi bagi manajemen perusahaan dan investor dalam pengambilan keputusan keuangan.
The Effect of Green Innovation, Environmental Performance, and Carbon Emission Disclosure on the Firm Value of Basic Materials Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Marpaung, Amsal Steven Trian; Simanjuntak, Arthur; Simanjuntak, Gracesiela Yosephine; Napitupulu, Merry Anna
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6k3snf51

Abstract

This research is conducted to investigate and evaluate the relationship between Green Innovation, Environmental Performance, and Carbon Emission Disclosure on Firm Value in companies operating within the Basic Materials sector listed on the Indonesia Stock Exchange during the 2021–2024 period. The study adopts a quantitative methodology and utilizes purposive sampling to obtain 39 firms that satisfy the predetermined research criteria. Informasi analysis is performed using IBM SPSS Statistics version 26, applying multiple linear regression to assess the interaction patterns among the examined variables. The empirical results indicate varying effects of the independent variables on Firm Value. Individually, Green Innovation shows a statistically significant positive effect on Firm Value among Basic Materials companies. In contrast, Environmental Performance presents a negative and statistically insignificant association with Firm Value. Similarly, Carbon Emission Disclosure demonstrates a negative but insignificant influence on Firm Value. However, when tested simultaneously, the three independent variables jointly exhibit a significant effect on Firm Value. Furthermore, the coefficient of determination analysis reveals that Green Innovation, Environmental Performance, and Carbon Emission Disclosure collectively account for 7. 3% of the variation in Firm Value, while the remaining 92. 7% is explained by other variables outside the research model. This study contributes to the literature by providing a broader understanding of how corporate environmental initiatives relate to firm value. The findings offer practical implications for investors and corporate management in formulating strategic and well- informed decisions. In addition, both theoretical and practical implications encourage further exploration of the role of Green Innovation, Environmental Performance, and Carbon Emission Disclosure in shaping Firm Value, particularly in the current masa where environmental sustainability has become a critical corporate responsibility
The Role of Financial Performance as a Mediating Variable in the Effect of Environmental Disclosure on Stock Performance in Mining and Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Simamora, Sri Hartati; Simanjuntak, Arthur; Simanjuntak, Rimky Mandala; Napitupulu, Merry Anna
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/h8agx749

Abstract

This study aims to analyze the effect of environmental disclosure on financial performance and stock performance, as well as to examine the role of financial performance as a mediating variable in the relationship between environmental disclosure and stock performance in mining and energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The study uses secondary data from annual reports, financial statements, and sustainability reports of 29 sample companies selected through purposive sampling, yielding 116 total observations. Environmental disclosure is measured using the Environmental Disclosure Index (EDI) based on 34 indicators from GRI 4 Environmental Category, financial performance is proxied by Return on Assets (ROA), and stock performance is measured using annual stock return. The analysis employs simple linear regression and mediation testing using the Baron & Kenny method through SPSS 26. The results show that: (1) environmental disclosure has a significant effect on financial performance, with R = 0.192, R² = 0.037 (3.7%), and sig. = 0.067; (2) financial performance has no significant effect on stock performance, with a regression coefficient of 0.722 and sig. = 0.239; (3) environmental disclosure has no significant effect on stock performance, with a regression coefficient of −0.292 and sig. = 0.346; and (4) financial performance is unable to mediate the effect of environmental disclosure on stock performance, as all mediation paths are statistically insignificant. These findings indicate that the Indonesian capital market has not yet optimally responded to environmental information in investment valuation for the mining and energy sectors, which may be attributed to the low level of investor ESG literacy, the dominance of external factors such as commodity price volatility and government policy, and the varying quality of environmental disclosures
The Effect of Media Exposure, Profitability, and Green Accounting on Corporate Social Responsibility Disclosure in Healthcare Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Hutagalung, Novi Jelpiani M; Silalahi, Mulatua P; Napitupulu, Merry Anna; Purba, Sahala
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ztjw9y51

Abstract

This study aims to examine and analyze the influence of Media Exposure, Profitability, and Green Accounting on Corporate Social Responsibility (CSR) Disclosure in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Using a quantitative research approach with purposive sampling, this study obtained 12 companies from a population of 38 healthcare companies as the final sample. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results show that partially, Media Exposure has a negative and significant effect on CSR Disclosure (β = -0.156, Sig. = 0.007), while Profitability has a positive but insignificant effect on CSR Disclosure (β = 0.022, Sig. = 0.861), and Green Accounting has a negative and insignificant effect on CSR Disclosure (β = -0.516, Sig. = 0.520). Simultaneously, the three independent variables (Media Exposure, Profitability, and Green Accounting) do not have a significant effect on CSR Disclosure (F = 2.801, Sig. = 0.052). The coefficient of determination (Adjusted R²) is 10.9%, indicating that 89.1% of the variation in CSR Disclosure is explained by other factors outside this model. These findings contribute to the literature by highlighting the unique characteristics of the healthcare sector—particularly during the COVID-19 pandemic transition period—in shaping corporate sustainability reporting behavior
Audit Report Lag and Factors That Affect It in LQ45 Companies On The IDX Duma Megaria Elisabeth; Napitupulu, Merry Anna; Siahaan, Septony B; Panjaitan, Rike Yolanda
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6tsbb603

Abstract

This study aims to analyze audit report lag and its determinants among companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) for the period 2020–2024. A quantitative approach was adopted using secondary data from annual reports and financial statements of 45 LQ45 companies. Variables examined include firm size, profitability, leverage, audit firm size, auditor opinion, audit committee, and solvability as independent variables against audit report lag as the dependent variable. Panel data regression with fixed effects estimation was employed. Results indicate that firm size (β = -3.812, p < 0.001), profitability (β = -2.147, p < 0.001), audit firm size (β = -8.423, p < 0.001), and audit opinion (β = -5.214, p < 0.001) significantly and negatively affect audit report lag. Leverage (β = 2.341, p < 0.001) shows a significant positive effect. The R² of 0.684 confirms that independent variables explain 68.4% of audit report lag variation. This study updates the literature by specifically focusing on LQ45 companies as Indonesia's blue-chip firms, offering the latest empirical evidence on determinants of audit report lag within Indonesia's evolving post-pandemic capital market context.
Green Accounting, Intellectual Capital, and Dividend Policy On Firm Value in Energy Companies Panjaitan, Frengky Samuel; Simanjuntak, Arthur; Mesakh, Januardi; Napitupulu, Merry Anna
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/fk84sb10

Abstract

This study examines green accounting, intellectual capital, and dividend policy effects on firm value in Indonesian energy companies during 2021-2024. Using multiple linear regression on 48 observations from 12 companies, results show green accounting significantly negatively affects firm value (β = -0.168, p = 0.006), as environmental disclosure signals cost burdens to investors. Intellectual capital demonstrates positive but insignificant influence (β = 0.057, p = 0.230). Dividend policy exhibits significant positive effects (β = 0.324, p = 0.041), signaling financial strength. Simultaneous testing confirms significant collective effects (F = 3.759, p = 0.017), explaining 15.0% of firm value variance. Findings suggest integrated approaches balancing environmental practices, intellectual assets, and shareholder returns optimize value creation in energy sector contexts
Co-Authors Amanda, Julia Arison Nainggolan, Arison Arthur Simanjuntak Darwis Robinson Manalu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma M. Farida Sagala Ginting, Mitha C. Gortap Lumbantoruan Harianja, Eva Julia G. Hutagalung, Novi Jelpiani M Hutapea, Marlyna I. Jamaluddin Jamaluddin Jamaluddin Junita, Rahel Manurung, Fua Imanesya Marpaung, Amsal Steven Trian Mesakh, Januardi Mulatua Silalahi, Mulatua Nainggolan, Rena Ndruru, Yufita Friska Nurwijayanti Panjaitan, Frengky Samuel Panjaitan, Rike Y. Panjaitan, Rike Yolanda Perangin-angin , Resianta Purba, Dimita H.P Purba, Dimita Hemalli Premasari Purba, Eviyanti N. Rijois I. E. Saragih Rimbun Siringoringo, Rimbun Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B. Siahaan, Septony B. Siahaan, Septony B Siahaan, Septony Benyamin Sianturi, Jeudi A T P Sianturi, Jeudi A. T. P. Sianturi, Jeudi A.T.P SIBARANI, APRIANI M. Silalahi, Mulatua P Silalahi, Mulatua P. Silitonga, Ivo M. Simamora, Sri Hartati Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Simanjuntak, Rimky Mandala Putra Simanjuntak, Wesly A. Sinurat, Benedikta Gracesella Situmorang, Intan Dewita Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak, Wesly Andri