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All Journal Aptisi Transactions on Technopreneurship (ATT) JASF (Journal of Accounting and Strategic Finance) MEDIA BISNIS CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JAKPI E-Jurnal Akuntansi TSM Economics Professional in Action (E-Profit) Asian Journal of Environmental Research Journal of International Accounting, Taxation and Information Systems Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi
Siahaan, Magda
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Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Capital Structure Analysis: Key Financial Indicators in Manufacturing Sianturi, Antar MT; Siahaan, Magda; Pradipta, Arya
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 4 (2024): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i4.69

Abstract

This study focuses on how liquidity, asset composition, free cash flow, and profitability impact capital structure.   It also explores how profitability can affect the relationship between liquidity, asset composition, and free cash flow with capital structure. The study focused on collecting information from 50 manufacturing firms that are publicly traded on the Indonesia Stock Exchange over a period of three years, totaling 121 data points. The data analysis method uses multiple linear regression with the help of the Statistical Package for Social Sciences program. The study's findings suggest that there is some evidence to support the idea that liquidity has a negative impact on capital structure. The asset structure variable and the free cash flow variable do not affect capital structure. The profitability variable is proven to strengthen the negative effect of liquidity on capital structure. Nevertheless, it is unable to enhance the favorable impact of the composition of assets and the detrimental impact of surplus cash flow on the firm's financial structure. According to the research, it is suggested that the board members and executives of the organization should be responsible for optimizing resources and driving up the company's earnings; investors who want to invest in manufacturing companies should do an investment assessment.
Company Listed on The Indonesian Stock Exchange: Factors That Influence Company Value Hetharia, Nathanael Bramantya Surya; Siahaan, Magda; Siahaan, Bonar Paul
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.899

Abstract

This research aims to identify the relationship between company size, leverage, managerial ownership, size of the board of directors, cash holding, return on assets, and company age, which influence the value of companies in the manufacturing industry listed on the Indonesian Stock Exchange. The sample for this research uses a purposive sampling method, which uses manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. This research data was analyzed using a multiple linear regression model. So, this research shows that leverage and return on assets influence company value. Meanwhile, company size, managerial ownership, board size, cash holding, and company age do not influence company value.
Tax Avoidance and Company Characteristics in Non-financial companies listed on the Indonesia Stock Exchange Callista, Vania Aurea; Siahaan, Magda; Nauli, Theonino David
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.909

Abstract

This research aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, capital intensity, institutional ownership, board of directors’ size, audit committee, and sales growth on tax avoidance. The population of this research is non-financial companies that are consistently listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The number of research samples collected using the purposive sampling method is 450 data. This research uses the multiple regression method to determine the effect of independent variables on dependent variables. The results of this research stated that the variables of profitability, leverage, firm size, and audit committee affect tax avoidance, while the variables of capital intensity, institutional ownership, board of directors’ size, and sales growth do not affect tax avoidance.
Green Accounting and Environmental Performance on Financial Performance: Strategic Insights from the Mining Industry in Indonesia Aulia, Azwani; Siahaan, Magda; Siregar, Johannes Kristian
Asian Journal of Environmental Research Vol. 2 No. 1 (2025): January-April
Publisher : CV. Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/ajer.v2i1.272

Abstract

The increasing degradation of the environment and growing demand for sustainability have shifted the paradigm in assessing corporate performance. Sustainability has three dimensions beyond profit, called the triple bottom line. The mining sector has critical strategic significance for economic growth, although entwined with high environmental hazards. Using EViews tool, this study explores green accounting and environmental performance's impact on financial performance of the business. Despite being based on data from financial statements, annual and corporate sustainability reports, the results are of paramount importance and read like this. These studies show that environmental performance has a strong and positive impact on financial performance, confirming the financial relevance of sustainability initiatives. In contrast, green accounting methods have no significant effects on financial results, indicating a disconnect between conventional accounting scopes and viable eco-initiatives. Collectively, these factors have a material impact on corporate performance. The research sectoral focus and sample confines its generalisability. Future studies need to explore intervening or moderating models and incorporate further variables in order to deepen understanding and broaden applicability. Our study adds to the existing literature debates about how environmental sustainability can be reconciled with corporate financial performance.
Use Big Theory Clarifies Financial Performance: The Role of Internal Mechanisms Control Siahaan, Magda
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.596

Abstract

Purpose: This paper establishes the basic concepts, related work, and core propositions of implementing integrated Governance, Risk Management and Compliance (GRC), internal audit function, and financial performance through the perspective of the underlying grand theory. Method: This paper uses literature-based analysis. First, it builds a conceptual argument by looking for the big theory, which is the leading theory that serves as the foundation for explaining and analyzing important phenomena in a field of science, which can underlie the integration of GRC, internal audit, and financial performance. It concludes with the predicted relationships of the three that can be seen through their application. Big theory is the leading theory that serves as the foundation for explaining and analyzing important phenomena in a field of science. Findings: Based on underlying the big theory and the supporting concepts, it is proven that integrated GRC, internal audit, and financial performance are in one corridor of built relationships. Novelty/Value: Integration of GRC, internal audit, and financial performance in one agency theory-based framework presents integrated relationships and new hypotheses, different from previous studies that separate these variables.
Executive Characteristics as Moderators: Accounting Conservatism and Tax Avoidance in Consumer Sectors Siahaan, Magda
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1678

Abstract

This study aims to determine the effect of accounting conservatism, sales growth, audit committees, and executive characteristics on tax avoidance practices, especially the moderating role of executive characteristics to support the formulation of more effective and fair tax policies. Sample data from the cyclical and non-cyclical consumer sectors in Indonesia, analyzed using STATA – Statistics and Data 17, found that accounting conservatism, sales growth, and audit committee significantly positively affect tax avoidance. In contrast, executive characteristics have a significant positive effect, while executive characteristics also significantly weaken the effect of accounting conservatism and sales growth on tax avoidance but do not moderate the effect of the audit committee. The moderating role of executive characteristics in influencing the relationship between accounting conservatism, sales growth, and audit committees on tax avoidance practices is rarely studied so that it can provide good implications for consumer sector companies.
Pengaruh Ownership dan Faktor lainnya terhadap Nilai Perusahaan Effendi, Susanti E; Siahaan, Magda
Media Bisnis Vol. 15 No. 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.2061

Abstract

This research examines the effect of return on asset, debt-to-asset ratio, current ratio, firm size, dividend payout ratio, managerial ownership, and institutional ownership on the firm value in non-financial companies listed on the Indonesia Stock Exchange. This research used samples from non-financial companies listed on Indonesia Stock Exchange and purposive sampling to get non-financial companies listed on Indonesia Stock Exchange from 2019 to 2021; 59 companies and 177 data were selected as this research sample. This research shows that the return on asset and debt-to-asset ratio positively affect the firm value. In contrast, the current ratio, firm size, dividend payout ratio, managerial ownership, and institutional ownership do not affect the firm value.
Pengaruh Faktor Internal terhadap Nilai Perusahaan Jonathan, Jonathan; Siahaan, Magda
Media Bisnis Vol. 15 No. 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2283

Abstract

This research examines the factors affecting the firm value of non-financial companies in Indonesia. The independent variables in this study are dividend policy, profitability, firm size, leverage, firm growth, liquidity, and audit committee, while the dependent variable is firm value. This study uses data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The sample data were tested using a multiple regression model, and the sample selection process used a purposive sampling technique so that a sample of 78 companies was obtained from a sample of 312 data. The results of this study indicate that the variables of profitability, firm size, and leverage positively affect firm value; the dividend policy, firm growth, and audit committee variables hurt firm value, while liquidity variables do not affect firm value.
Insights on Earnings Management: Findings from Indonesian Companies Study Sambora, Giovanna; Siahaan, Magda
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11567

Abstract

Purpose – The purpose of this study was to empirically prove several factors that affect earnings management. In this study, there are several independent variables: managerial ownership, leverage, profitability, rationalization, ineffective monitoring, and audit committee. Design/methodology/approach – Manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 are used in this study. The purposive sampling technique was implemented, and 52 companies that satisfied the criteria were included, resulting in 156 data points. Multiple regression data analysis approaches were used throughout the study. Findings – This study demonstrates how leverage, profitability, and rationalization variables affect earnings management. Meanwhile, managerial ownership, poor monitoring, and audit committee factors had little effect on earnings management. Research limitations/implications –This study implies that companies need to pay attention to factors that influence earnings management, such as profitability and leverage, as well as increase transparency and accountability to maintain the integrity of financial reports and build market trust. Keywords: Audit Committee, Earnings Management, Ineffective Monitoring, Managerial Ownership, Rationalization
Unveiling the Dynamics of Financial Literacy and Inclusion in Women Digital Loan Decision Making Riwayati, Hedwigis Esti; Rachman, Hikmah Abdul; Pramesworo, Septo; Yustisia, Natali; Umar, Haryono; Siahaan, Magda
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 3 (2025): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i3.788

Abstract

This study examines the role of lifestyle in mediating the influence of financial literacy and financial inclusion on the decision to take online loans. This research was conducted on women who use online loans in Indonesia. The sampling method used nonprobability sampling, with the respondents being 200 Indonesian women who used online loans. Data analysis uses Partial Least Square (PLS) to test the direct and indirect effects of financial literacy and financial inclusion on online loan decision-making. The results show that financial literacy, inclusion, and lifestyle significantly positively affect online loan decision-making. Financial literacy does not affect lifestyle, while financial inclusion significantly affects women's lifestyles in Indonesia. Lifestyle cannot mediate the influence of financial literacy and financial inclusion on women's online loan decision-making in Indonesia. The results of this study emphasize the importance of financial literacy and inclusion in shaping good financial behavior, especially in making decisions to apply for loans. Efforts to increase financial literacy and access to financial inclusion can be the primary strategy to improve the financial behavior of women in Indonesia in online loan decision-making.
Co-Authors Ananda, Priscila Della Antar MT Sianturi Aulia, Azwani Callista, Vania Aurea Effendi, Susanti E Gianchiara, Clearesta Haryono Umar Hedwigis Esti Riwayati Hetharia, Nathanael Bramantya Surya Jonathan Jonathan Khairani, Munisha Lase, Hofandrik Maulana, Aldya Rizky Natali Yustisia Nauli, Theonino David Pradipta, Arya Pramesworo, Septo Rachman, Hikmah Abdul Rakhmawati, Anita Sambora, Giovanna Siahaan, Bonar Paul Siregar, Johannes Kristian Stewart, Stewart Utami, Nabila Putri Winarta, Nigel Hans