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All Journal FINANCIAL : JURNAL AKUNTANSI JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomi Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Society Development (IJSD) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Basic and Applied Accounting Research Journal Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ilmiah Accusi Jurnal Ilmiah METHONOMI METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Wesly Andri Simanjuntak
Universitas Methodist Indonesia
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PENGARUH GOOD CORPORATE GOVERNANCE DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN TELEKOMUNIKASI DI BURSA EFEK INDONESIA Wesly A. Simanjuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 2 No 1 (2018): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

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Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis seberapa besar pengaruh good corporate governance dan growth opportunity terhadap nilai perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia secara parsial maupun simultan. Metode analisis data yang digunakan analisis regresi linier berganda untuk mengetahui kekuatan hubungan variable bebas terhadap variable terikat. Berdasarkan hasil pengujian regresi linear berganda diperoleh hasil bahwa variable Dewan Komisaris dan PER memiliki pengaruh positif terhadap Nilai Perusahaan. Hasil uji t diperoleh hasil bahwa Growth Opportunity (Pertumbuhan Aset) berpengaruh terhadap Nilai Perusahaan (Tobin’s Q). Sementara, Good Corporate Governance (Dewan Komisaris) tidak berpengaruh terhadap Nilai Perusahaan (Tobin’s Q). Hasil Uji F diperoleh hasil bahwa Good Corporate Governance (Dewan Komisaris) dan Growth Opportunity (Pertumbuhan Aset) memiliki pengaruh terhadap Nilai Perusahaan (Tobin’s Q). Uji Koefisien Determinasi (R Square) diperoleh bahwa Good Corporate Governance (Dewan Komisaris) dan Growth Opportunity (Pertumbuhan Aset) memiliki pengaruh terhadap Nilai Perusahaan (Tobin’s Q) sebesar 27.7%.
ANALISIS PENGARUH TINGKAT SUKU BUNGA, CURRENT RATIO, DEBT TO EQUITY RATIO DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2012-2016 Wesly A. Simanjuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 1 No 2 (2018): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

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Abstract

Tujuan dalam penelitian ini yaitu menganalisis Pengaruh Tingkat Suku Bunga, Current Ratio, Debt to Equity Ratio dan Earning Per Share terhadap Harga Saham pada perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di BEI tahun 2012-2016. Penelitian ini menggunakan 12 perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang diperoleh dari www.ix.co.id dengan teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis data yang digunakan adalah uji analisis regresi linier berganda dan uji analisis dengan uji t dan uji F. Hasil uji t menunjukkan bahwa Suku Bunga berpengaruh positif dan signifikan terhadap Harga Saham. Current Ratio berpengaruh positif tetapi tidak signifikan terhadap Harga Saham. Debt to Equity Ratio berpengaruh positif dan signifikan terhadap Harga Saham. Earning Per Share berpengaruh positif dan signifikan terhadap Harga Saham. Selanjutnya hasil uji F menunjukkan bahwa variabel bebas yaitu Suku Bunga, Current Ratio, Debt to Equity Ratio dan Earning Per Share secara bersama-sama berpengaruh positif dan signifikan terhadap Harga Saham. Pengujian dengan uji Determinasi (R2) menunjukkan hasil nilai sebesar 0,417 . Hal ini berarti seluruh Variabel bebas mampu menjelaskan sebesar 41,7 % dan sisanya sebesar 58,3% dijelaskan variabel lain diluar variabel bebas tersebut.
PENERAPAN GOOD GOVERNANCE BERBASIS BIROKRASI PEMERINTAHAN DIGITAL UNTUK MENGATASI PANDEMI COVID-19 DI INDONESIA Septony B. Siahaan; Arthur Simanjuntak; Wesly A. Simanjuntak; Dompak Pasaribu
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 2 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No2.pp154-163

Abstract

Since 2019, many countries in the world have faced health, economic, social and political shocks and difficult challenges to deal with the COVID-19 pandemic, including Indonesia. With these conditions, the performance of the government system in dealing with the pandemic is tested transparently in public. However, the implementation of good governance by the Indonesian government itself is carried out with steps and decisions that will be taken and implemented through the government bureaucracy digitally to the community in order to reduce the positive number of COVID-19. The implementation of good governance also needs to be supported by other important elements that are improved by the digital governance bureaucracy, namely transparency, accountability, efficiency and effectiveness.
Mengungkap Peran Kebijakan Dividen Sebagai Variabel Mediasi Dalam Hubungan Antara GCG Terhadap Nilai Perusahaan Napitupulu, Ruby Nelly Marshanda; Sianturi, Jeudi A. T. P; Simanjuntak, Wesly A.
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.v5i1.7702

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Struktur Modal terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai variabel mediasi pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research. Populasi penelitian adalah 327 perusahaan manufaktur dengan sampel sebanyak 47 perusahaan yang dipilih menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan software WarpPLS versi 8.0. Hasil penelitian menunjukkan bahwa: (1) Good Corporate Governance tidak berpengaruh signifikan terhadap Nilai Perusahaan; (2) Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan; (3) Struktur modal berpengaruh positif signifikan terhadap nilai perusahaan; (4) Good Corporate Governance berpengaruh positif signifikan terhadap kebijakan dividen; (5) Ukuran perusahaan berpengaruh negatif signifikan terhadap kebijakan dividen; (6) Struktur modal berpengaruh positif signifikan terhadap kebijakan dividen; (7) Kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan; (8) Kebijakan dividen tidak mampu memediasi pengaruh Good Corporate Governance terhadap nilai perusahaan; (9) Kebijakan dividen mampu memediasi pengaruh ukuran perusahaan terhadap nilai perusahaan; (10) Kebijakan dividen tidak mampu memediasi pengaruh struktur modal terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa faktor internal perusahaan, khususnya ukuran perusahaan dan struktur modal, serta kebijakan dividen, memiliki peran penting dalam meningkatkan nilai perusahaan. Oleh karena itu, perusahaan disarankan untuk mengoptimalkan kebijakan keuangan dan strategi pengelolaan aset guna meningkatkan kepercayaan investor
The Influence of Sustainability Reportdisclosure on Financial Perfomance Energy Sector Companies Listed the Indonesia Stock Exchange (IDX) Period 2021-2024 Sembiring, Riska; Duma Megaria Elisabeth; Farida Sagala; Wesly Andri Simanjuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp108-118

Abstract

This study aims to investigate and analyze the extent to which sustainability report disclosure influences the financial performance of companies operating within the energy sector that are officially listed on the Indonesia Stock Exchange (IDX). The sampling technique employed in this research is purposive sampling, applied to a population comprising 91 energy sector companies. From this population, a total of 10 energy sector companies listed on the Indonesia Stock Exchange were selected as the final research sample, accessed through the official IDX website at www.idx.co.id. The research adopts a quantitative approach as its primary methodology, with multiple linear regression analysis serving as the main data analysis technique used to examine the relationships between the variables under investigation. The findings of this study reveal that, when examined partially, economic performance demonstrates a positive yet statistically insignificant effect on financial performance, while environmental performance is found to exert a positive and statistically significant influence on financial performance. In contrast, social performance is shown to produce a negative and statistically insignificant impact on financial performance. However, when all three variables are tested simultaneously, the collective disclosure of economic performance, environmental performance, and social performance is found to have a significant and meaningful effect on financial performance as a whole. Furthermore, the results of the coefficient of determination test indicate that the combined variables of Economic Performance, Environmental Performance, and Social Performance are collectively capable of explaining approximately 13.7% of the total variation observed in the Financial Performance variable. The remaining 86.3% of the variation in financial performance is attributed to other variables and factors that were not incorporated into the regression model of the present study, suggesting that a broader range of determinants beyond those examined here may also play a substantial role in shaping the financial outcomes of energy sector companies listed on the Indonesia Stock Exchange.
The Effect of Market Value and BID–ASK Spread on Stock Holding Period in LQ45 Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Hutagalung, Itce; Arison Nainggolan; Tri Dharma Sipayung; Wesly Andri Simanjuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp42-52

Abstract

This study aims to determine whether market value and bid-ask spread affect the holding period. The population of this study consists of LQ 45 companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population includes 45 companies with the same sample that meets the criteria. The technique used is purposive sampling. The data analysis technique used is multiple linear regression. The results of the study show that partially, the independent variable market value has a significant effect on the stock holding period. The bid-ask spread does not have a significant effect on the stock holding period. Furthermore, simultaneous testing proves that market value and bid-ask spread have a significant effect on the stock holding period. In the coefficient of determination test, it was found that the variables market value and bid-ask spread can explain 83.6% of the holding period variable, while the remaining 16.4% is influenced by other variables outside the research model.
Strategic Management Accounting and Digital Transformation: The Role of Big Data Analytics in Decision Making Septony B Siahaan; Wesly Andri Simanjuntak; Januardi Mesakh; Mulatua Silalahi; Merry Anna Napitupulu
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/vsskcg83

Abstract

This research investigates how Big Data Analytics (BDA) functions as a transformative mechanism for enhancing Strategic Management Accounting (SMA) effectiveness through improved decision-making quality in the digital era. Drawing upon Resource-Based View theory, Dynamic Capabilities theory, and Information Processing theory, this study examines how big data analytics capabilities create competitive advantages through enhanced analytical depth and strategic decision quality. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 multinational corporations across multiple industries (640 firm-year observations, 2020-2024), the research demonstrates that big data analytics implementation significantly enhances strategic management accounting practices (β = 0.694, p < 0.001) and directly improves decision-making quality (β = 0.483, p < 0.001). Strategic management accounting substantially mediates the relationship between big data analytics and decision-making quality (indirect effect = 0.412, p < 0.001, VAF = 46.1%). The model explains 62.3% of strategic management accounting variance and 68.9% of decision-making quality variance. This study provides comprehensive empirical evidence of how digital transformation through big data analytics revolutionizes management accounting functions and organizational decision-making capabilities in contemporary business environments
Peran Kepemilikan Institusional Sebagai Variabel Pemoderasi Analisis Pengaruh Rasio Kecukupan Modal Dan Green Banking Terhadap Pertumbuhan Profitabilitas Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2021-2024 Septiola Hutagalung Lamria; Lamria Sagala; Wesly A. Simanjuntak
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1289

Abstract

This study aims to analyze and assess the effect of Capital Adequacy Ratio and Green Banking on profitability growth with institutional ownership as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The research sample included 32 companies that met the criteria through purposive sampling. The analysis method used was multiple linear regression analysis using SPSS version 26 software. The results showed that the Capital Adequacy Ratio had a positive and significant effect on profitability growth, and Green Banking had a positive and statistically significant effect on profitability growth. Simultaneously, both variables had a significant effect on profitability growth. The coefficient of determination (R) test results show that the Capital Adequacy Ratio and Green Banking can explain 26% of the variation in Profitability, while the remaining 74% is explained by other factors not included in the model. In testing the moderating effect, it was found that the institutional ownership variable was unable to moderate the relationship between the Capital Adequacy Ratio and profitability growth, but it could moderate the relationship between Green Banking and profitability growth. The researchers suggest that future researchers increase the number of years of observation so that the research results are better and the impact of the research variables can be clearly seen.
Peran Kepemilikan Institusional sebagai Variabel Pemoderasi Analisis Pengaruh Rasio Kecukupan Modal Dan Green Banking Terhadap Pertumbuhan Profitabilitas Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2021-2024 Septiola Hutagalung; Lamria Sagala; Wesly A. Simanjuntak
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1341

Abstract

This study aims to analyze and assess the effect of Capital Adequacy Ratio and Green Banking on profitability growth with institutional ownership as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The research sample included 32 companies that met the criteria through purposive sampling. The analysis method used was multiple linear regression analysis using SPSS version 26 software. The results showed that the Capital Adequacy Ratio had a positive and significant effect on profitability growth, and Green Banking had a positive and statistically significant effect on profitability growth. Simultaneously, both variables had a significant effect on profitability growth. The coefficient of determination (R) test results show that the Capital Adequacy Ratio and Green Banking can explain 26% of the variation in Profitability, while the remaining 74% is explained by other factors not included in the model. In testing the moderating effect, it was found that the institutional ownership variable was unable to moderate the relationship between the Capital Adequacy Ratio and profitability growth, but it could moderate the relationship between Green Banking and profitability growth. The researchers suggest that future researchers increase the number of years of observation so that the research results are better and the impact of the research variables can be clearly seen.
The Influence Of Profitability, Goodcorporate Governance And Audit Qualityon Tax Avoidance In Pharmacy Companieslisted On The Indonesian Stock Exchange Duma Megaria Elisabeth; Wesly Andri Simanjuntak; Kristanty M N Nadapdap; Rintan Br Saragih; Rustri Ningsih Gultom
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/x6ctsj63

Abstract

The aim of this research is to test and analyze the influence of profitability, good corporate governance and audit quality on tax avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 –2022. The population of this research is 11 sample companies. The sampling method used was purposive sampling, so that 10 pharmaceutical companies were obtained.The data used in this research are financial reports (annual reports) from companies which can be accessed via the Indonesia Stock Exchange website. The data analysis technique used is a quantitative technique. The results of this research show that partially profitability, good corporate governance have a significant effect on tax avoidance, audit quality does not have a significant effect on tax avoidance. Simultaneously, the independent variables, namely profitability, good corporate governance and audit quality, have 34.0% influence on tax avoidance and 66.0% are influenced by other factors. For this reason, the author suggests that the population in the next study can be replaced with other industries and add independent research variables in future research
Co-Authors Anna Maria Adventrina Turnip Arison Nainggolan Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Boike Sinurat Christofer Parmahan Sibarani Depi Erosna Br Tarigan Dimita H. P. Purba Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Eva Julia Gunawati Harianja Farida Sagala Fati Gratianus Nafiri Larosa Giawa, Berkat Ginting, Mitha C. Ginting, Mitha Christina GRACESIELA YOSEPHINE SIMANJUNTAK Gultom, Rustri Ningsih Hotlan Butar-Butar Hutagalung, Itce Ijonris, Yusuf Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Januardi Mesakh Jatongam Nainggolan Jeudi A. T. P. Sianturi Josua Putra Prahdya Nababan Junika Napitupulu Junita, Rahel Kristanty M N Nadapdap Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina M. M. Pasaribu Pasaribu M.N. Nadapdap, Kristanty Maelina Silitonga, Ivo Marbun, Sondang Melanthon Rumapea Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mulatua Silalahi, Mulatua Nadapdap, Kristanty M N Nadapdap, Kristanty M. N Nadapdap, Kristanty M.N. Napitupulu, Ruby Nelly Marshanda Necia Mita Novalina Pasaribu Nina Purnasari Nurwijayanti P. Silalahi, Mulatua Panggabean, Toman Panjaitan, Rike Y. Parlindungan M. H. Tobing Putra Pratama Putri Meilany Pangaribuan Rahel Junita Rahel Situmorang, Duma Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan br Saragih Rintan Saragih, Rintan Rustri Ningsih Gultom Sagala, Lamria Sahala Purba Samosir, Yosafat Renovaldo Saragih, Rintan Br Saur Melianna Sipayung, Saur Melianna Sembiring, Riska Sembiring, Yosephine N. Septiola Hutagalung Septiola Hutagalung Lamria Septony B. Siahaan Sianturi, Riyan Andika SIBARANI, APRIANI M. Sibarani, Christofer Parmahan Silitonga, Ivo M. Simanjuntak, Gracesiela Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Siregar, Elizabeth Sumurung Tua Purba Sunday Ade Sitorus Tambunan, Jesica Tarigan , Depi Erosna Br Thomas Sumarsan Goh Tiur Rajagukguk, Tiur Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Y. Simanjuntak, Gracesiela