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All Journal Jurnal Ilmiah Accusi
Tri Dharma Sipayung
Methodist University of Indonesia
Economics, Econometrics & Finance

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THE INFLUENCE OF FOREIGN OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON THE COMPANY'S FINANCIAL PERFORMANCE (CASE STUDY OF BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE) Tri Dharma Sipayung; Arthur Simanjuntak; Thomas Sumarsan Goh; Gracesiela Y Simanjuntak; Arthika Iradat R Lase
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5yhtc768

Abstract

This study aims to examine the impact of foreign ownership and institutional ownership on the company's financial performance. In this study, financial performance is measured by Return On Assets (ROA). The population in this study includes banking companies listed on the Indonesia Stock Exchange (IDX) and have published financial reports for 2020-2022. The sampling method used purposive sampling technique and as many as 33 companies were sampled in this study. The results showed that foreign ownership has a significant negative effect on the company's financial performance. Furthermore, institutional ownership has no effect on the company's financial performance. The next research results state that foreign ownership and institutional ownership together have a significant positive effect on the company's financial performance
The Effect of Fintech Adoption and Digital Accounting on The Financial Sustainability Of MSMES in Medan City Tri Dharma Sipayung; Apriani M Sibarani; Saur Melianna Sipayung
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ppyrwf71

Abstract

This study examines the effect of Fintech Adoption and Digital Accounting on the Financial Sustainability of micro, small, and medium enterprises (MSMEs) in Medan City. An associative quantitative design was applied to a survey of 120 MSME owners and managers in the culinary, fashion, retail trade, and service sectors, selected through purposive sampling. Data were collected with a five-point Likert-scale questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM) in SmartPLS 4. The measurement model met all validity and reliability criteria. Fintech Adoption had a positive and significant effect on Financial Sustainability (β = 0.412; t = 4.873; p < 0.001), and Digital Accounting also had a positive and significant effect (β = 0.358; t = 4.126; p < 0.001). Together, the two variables explained 43.4% of the variance in Financial Sustainability, with medium effect sizes (f² = 0.236 and 0.178, respectively). The findings suggest that digital financial services and digital bookkeeping reinforce MSME financial sustainability, so support programs in Medan should promote both together rather than treating them as separate agendas
Co-Authors Apriani M Sibarani Arthika Iradat R Lase Arthur Simanjuntak Gracesiela Y Simanjuntak Saur Melianna Sipayung, Saur Melianna Thomas Sumarsan Goh