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All Journal Buletin Ekonomi Fundamental Management Journal IKRA-ITH ABDIMAS Research In Management and Accounting (RIMA) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Abdi Insani Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) International Journal of Social Science International Journal of Social Service and Research Jurnal Locus Penelitian dan Pengabdian Journal of Social Science Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Journal of Business, Social and Technology Eduvest - Journal of Universal Studies Gudang Jurnal Multidisiplin Ilmu IIJSE Jurnal Penelitian Pendidikan Indonesia fundamental management journal IPSSJ Research In Management and Accounting (RIMA) Journal of Economic Studies IJEMA
Melinda Malau
Universitas Kristen Indonesia
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Pengaruh Profitabilitas, Esg Disclosure, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Pemoderasi Amelia Dian Ayu Kusuma Ningtyas; Sihar Tambun; Melinda Malau
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Fakta bahwa saham PT Petrosea Tbk meningkat nilainya sebesar 426,19% dan PT Dian Swastatika Sentosa Tbk sebesar 362,50% menunjukkan bahwa transparansi dan profitabilitas dapat menarik investor. Studi ini bertujuan untuk mengetahui pengaruh profitabilitas, pengungkapan ESG, dan pertumbuhan perusahaan terhadap nilai perusahaan, dengan kualitas audit sebagai moderator. Partisipan penelitian meliputi perusahaan-perusahaan terkait energi yang berencana untuk terdaftar di IDX antara tahun 2020 sampai 2024. Para peneliti dalam studi ini menggunakan kerangka kerja asosiatif kausal untuk menginformasikan metode kuantitatif emiten. Dengan menggunakan teknik pengambilan sampel bertujuan, sampel penelitian terdiri dari seratus titik data observasional yang dikumpulkan dari dua puluh perusahaan yang berbeda. Analisis data dilakukan menggunakan Stata 15. Profitabilitas dan ekspansi memiliki pengaruh yang menguntungkan terhadap nilai bisnis, menurut data. Sederhananya, ketika suatu perusahaan menguntungkan dan mengalami pertumbuhan yang pesat, nilainya cenderung meningkat. Di sisi lain, pengungkapan ESG tampaknya tidak memiliki pengaruh yang substansial terhadap nilai perusahaan. Dampak pertumbuhan dan profitabilitas terhadap nilai perusahaan diperkuat oleh audit berkualitas tinggi, menurut penelitian. Sayangnya, tidak ada bukti bahwa kualitas audit dapat mengubah korelasi antara pengungkapan ESG dan nilai perusahaan.
Pengaruh Pertumbuhan Aset, Kepatuhan Pajak, Struktur Modal dan Kualitas Audit terhadap Nilai Perusahaan Amelia Lestari Sinaga; Frans Niko Adrian Manurung; Leonard Caprio Sibarani; Melinda Malau
Journal of Economic Studies Vol. 1 No. 4 (2026)
Publisher : Riset Anak Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66618/k1frsb18

Abstract

Nilai Perusahaan mencerminkan persepsi pasar terhadap kinerja keuangan yang tercermin melalui harga saham. Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan aset, kepatuhan pajak, struktur modal, dan kualitas audit terhadap nilai perusahaan pada sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Dengan purposive sampling, terpilih 71 perusahaan sebagai sampel dengan total 213 observasi selama tiga tahun pengamatan. Analisis data dilakukan dengan menggunakan model analisis regresi linier berganda untuk menguji pengaruh variabel secara parsial dan simultan. Hasil penelitian menunjukkan bahwa secara parsial, pertumbuhan aset dan kepatuhan pajak tidak berpengaruh signifikan terhadap nilai perusahaan. Sebaliknya, struktur modal dan kualitas audit terbukti memiliki dampak positif dan signifikan terhadap nilai perusahaan. Secara simultan, seluruh variabel independen berpengaruh signifikan dalam menentukan nilai perusahaan sektor energi. Hasil ini mengindikasikan bahwa investor sektor energi lebih cenderung merespons kebijakan pendanaan dan kredibilitas laporan keuangan eksternal dibandingkan ekspansi aset maupun kepatuhan perpajakan dalam menilai prospek perusahaan.
PENGARUH AUDIT FEE, UKURAN PERUSAHAAN, KOMISARIS PERUSAHAAN, DAN TINGKAT RASIO HUTANG TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Malau, Melinda; Tiara, Fine; Astrid; Dwinita Garel, Christin
Integrative Perspectives of Social and Science Journal Vol. 3 No. 06 Juni (2026): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit fee, ukuran perusahaan, komisaris perusahaan, dan rasio hutang terhadap kinerja perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan 71 perusahaan pertambangan dari berbagai subsektor. Analisis data dilakukan menggunakan regresi data panel untuk menguji pengaruh variabel independen terhadap kinerja perusahaan yang diproksikan dengan profitabilitas. Penelitian ini diharapkan dapat memberikan informasi mengenai faktor-faktor yang memengaruhi kinerja perusahaan pertambangan serta menjadi referensi bagi investor, regulator, dan peneliti.
The Influence of Overconfidence and Risk Perception on Investment Decisions: The Moderating Effect of Financial Literacy on Individual Millennial Generation Investors Adlina Nadhila; Roy Sembel Roy Sembel; Melinda Malau
Eduvest - Journal of Universal Studies Vol. 4 No. 6 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i6.1219

Abstract

Investment has evolved from a mere societal desire to a necessity, driven by the quest for higher returns in a shorter time frame. The millennial generation, being the largest population in its productive years, holds a significant role in investment activities. However, many millennials face challenges in achieving their expected investment results, possibly due to factors such as inadequate financial literacy, deficient risk management, and overconfidence in their investment decisions. This study aims to scrutinize the impact of financial literacy, risk perception, and overconfidence on investment decisions among millennials in Jakarta, offering insights to both investors and practitioners. By testing financial literacy as a moderator in the relationship between risk perception, overconfidence, and investment decisions, the research fills a literature gap. Through a quantitative survey of 200 millennial investors in Jakarta and PLS-SEM analysis, the study reveals that overconfidence and risk perception positively influence investment decisions. Additionally, financial literacy moderates the effect of overconfidence but not risk perception on investment decisions. The findings provide valuable guidance for investors, emphasizing the crucial role of financial literacy in mitigating irrational behavior during decision-making, thereby influencing investment choices.
What About Relationships between Green Innovation and Sustainable Development? A Bibliometric Analysis Review Bianca Tiffani S; Melinda Malau
Journal of Business, Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i1.110

Abstract

This research analyzed the relationship between green innovation and sustainable development. The method used in this research is bibliometric. The bibliometric analysis conveys the journal's authors, provides past, present, and future capabilities of this particular theme, and serves as a goal and guide for current researchers to understand the themes of green innovation and sustainable development. The research aims to empirically capture the intellectual form, capacity, and direction of knowledge development. Achieve the goal using the VOSViewer software and the Web of Science (WoS) scientific database. VOSviewer software was adopted as a bibliometric analysis tool to visualize author, country, journal and keyword networks. The analysis conducted on 4 November 2022 cites 2043 documents from 2015 to 2022. The results prove that the number of green and sustainable innovation publications has grown relevantly in the last eight years. Ranked first in China as the most productive country in green innovation and sustainable development research and ranked second in the USA with the involvement of lead authors and research institutes. Keyword analysis shows that studies on green innovation and sustainable development in the last eight years have focused on environmental, economic, and technological themes. The bibliometric analysis provides data relevant to the main themes studied regarding green innovation and sustainable development.
Effects of Digital Transformation, Tax Policy, Company Characteristics and Perceptions of Tax System Effectiveness on Business Entity Tax Compliance Before and During The Covid-19 Pandemic Moderated by Tax Socialization Fernanda Meita; Melinda Malau
Journal of Business, Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i1.118

Abstract

This study aims to analyze whether digital transformation, tax policy, company characteristics and perceptions of weaknesses in the tax system have an influence on business entity tax compliance and whether tax socialization will strengthen the relationship between the independent variables and the dependent variable. The method used in this research is a causal study. This research was conducted on every Business Entity or every individual involved in tax administration in business entities. The data used is primary data and the data collection technique used is a questionnaire. Pre-pandemic results of tax policy have a positive effect on tax compliance and tax socialization can strengthen the relationship between tax policy and business entity taxpayer compliance. Results during the digital transformation pandemic, tax policy. The perception of the effectiveness of the tax system has a positive effect on tax compliance and tax socialization can strengthen the relationship between tax policy and business entity taxpayer compliance. The implication of this research is that if the socialization of taxation is not carried out clearly and routinely, the tax obligations carried out by business entities will not run well, it will affect the compliance of business entity taxpayers in carrying out tax obligations.
FORMULATING EFFECTIVE MARKETING STRATEGIES TO ENHANCE THE CASA RATIO OF ISLAMIC BANKS: AN APPLICATION OF ISO 31000 RISK MANAGEMENT Dedi Nestoriko Sinaga; Bramantyo Djohanputro; Melinda Malau
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9565

Abstract

This research aims to formulate effective marketing strategies for increasing Current Account and Savings Account (CASA) based on risk management in Islamic banks with a case study of a bank in Indonesia, which is pseudonymized as Bank PODA. During the 2022–2024 period, Bank PODA's CASA performance showed a declining trend, requiring strategic initiatives to improve the efficiency of the Cost of Fund (CoF) and the bank's profitability. This study employs a combination of qualitative methods with a descriptive approach and quantitative research methods. The results indicate that internal factors influencing the low CASA include limited branch networks, suboptimal marketing team capacity, limited e-channel features, and delays in strategic IT projects. External factors encompass the increase in the BI reference interest rate, intense competition from digital banks offering high margins, low Islamic banking literacy, and a shift in customer behavior towards investment instruments compared to bank products. The recommended strategies include strengthening products targeted at Muslim communities, developing a cash management system and Islamic digital features, establishing a special team for penetrating the Muslim segment, enhancing the capacity of marketing human resources (HR), and forming non-branch networks. The implementation of these strategies must be accompanied by risk management based on ISO 31000 to mitigate technical, operational, reputational, and other risks, ensuring sustainable CASA growth is achieved.
Pengaruh Penerapan Enterprise Risk Management terhadap Kinerja Perusahaan Jasa Konstruksi (Studi Kasus PT Nindya Karya) Taufik Hidayat; Lis Sintha; Melinda Malau
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 6 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i6.6033

Abstract

Industri jasa konstruksi di Indonesia menghadapi tantangan tingginya risiko proyek, keterlambatan, dan pembengkakan biaya yang memerlukan Enterprise Risk Management (ERM) terintegrasi). Penelitian ini bertujuan menganalisis pengaruh penerapan ERM terhadap kinerja perusahaan jasa konstruksi pada PT Nindya Karya, dengan mengkaji tingkat penerapan ERM, mengevaluasi kinerja perusahaan, serta mengukur kontribusi masing-masing dimensi ERM terhadap pencapaian kinerja. Penelitian menggunakan pendekatan kuantitatif dengan metode studi kasus, melibatkan 132 responden dari 197 populasi pegawai, serta dianalisis menggunakan Multivariate Multiple Regression (MMR).. Hasil analisis menunjukkan pengaruh signifikan ERM terhadap seluruh dimensi kinerja secara simultan (F-hitung 6,222–7,284; Sig. 0,000), dengan kualitas konstruksi sebagai dimensi yang paling dipengaruhi (R² = 0,324). Secara parsial, tata kelola dan budaya organisasi (X1) serta strategi dan penetapan tujuan (X2) berpengaruh signifikan terhadap keempat indikator kinerja (p < 0,05), sedangkan tiga dimensi lainnya menunjukkan pengaruh tidak signifikan. ERM yang terintegrasi dengan tata kelola dan strategi perusahaan mampu meningkatkan kinerja perusahaan jasa konstruksi secara menyeluruh. Penelitian ini memberikan kontribusi teoretis bagi pengembangan ilmu manajemen risiko dan praktis sebagai acuan bagi perusahaan konstruksi, regulator, dan asosiasi industri dalam merumuskan kebijakan ERM yang efektif dan berkelanjutan.
Co-Authors Aaron Leonard Alfeus Abitmer Gultom Ade Mitha Olivia Tambunan Adlina Nadhila Afriando Agustina, Enica Ajeng Rahmianingsih Allo, Yusuf Rombe M. Amelia Dian Ayu Kusuma Ningtyas Amelia Lestari Sinaga Ananda Rusly Andar AndarSaragih Andar Saragih Anggraini , Nenny Anselmus Rufus Astrid Aziz Ambara Bianca Tiffani S Bramantyo Djohanputro Budilaksono, Sularso Carolina F. Sembiring Caroline Caroline Claudia Valoryn Rombe Dedi Nestoriko Sinaga Delvia Sari Lim Delvia Sari Lim Desideria Regina Destia Cristia Parenta Doan Sitohang Dwinita Garel, Christin Effendi, Maya Syafriana Emerald Tobing Emma Tampubolon, Emma Englin Widyah Luksiana Erida Manalu Etty Murwaningsari Etty Murwaningsari Evi Syafrida Nasution Farida Farida Feni Ocktafianti Fenny B.N.L. Tobing Fernanda Meita Fharel M. Hutajulu Firdaus, Venus Frangky Yosua Sitorus Frans Niko Adrian Manurung Fredrick, Ivan Ganda Hutapea Ganda T. Hutapea H.M. Roy Sembel Hartono, Deanna Nathania Heranda, Yohana Firstma Humala Situmorang Humala Situmorang Hutapea, Ganda Hutapea, Ganda T. Ipan Adi Putra Iswandry Elkana Immanuel. S Jamal Manurung Johni Siagian Jonny Siagian Kendy, Maria Advencia Leonard Caprio Sibarani Lis Sintha Louisa A. Langi Lumantoruan, Rutman Lumbantoruan , Rutman Lumbantoruan, Rutman Macau , Marselus Meita, Fernanda Melfrida, Christina Mutiara hutabarat Nera Marinda Machdar Novi Verantika Patricia Irene Posma Sariguna Johnson Kennedy Posnita Sihombing Rahel Marisa Lawra Silalahi Ratnaningrum anstratna@gmail.com Renny Soeta Roy Sembel Roy Sembel Roy Sembel Roy Sembel Roy Sembel Rut Monica Desrianty Rut Monica Desrianty T Sangkasari Paranita, Ekayana Sania Debora Panjaitan Sekar Mayangsari Sembiring, Caroline F. Seri Ma Helena Yeimo Shafenti, Shafenti Siagian, Yunus Meherlin SIAHAAN, WINDA CHRISTY Sianturi, Yolanda Sihar Tambun Sihombing, Salmon Simon Veres Sianturi Sinaga, Kamer Domician Sitorus, Frangky Yosua Sitorus, Frangky Yosua Situmorang, Gavrila Miranda Situmorang, Humala Situmorang, Humala Suwanto Sirait Suzanna Yosephine Tobing Tarigan, Lukas Taufik Hidayat Tiara, Fine Titik Aryati Tobing, Emerald GM Tobing, Suzanna Josephine L. Tommy Yudistira Trisnawati, Nana Wilson Rajagukguk Winri Veronica Yayuk Febriani Yolanda Sianturi Yosya Sri Rotua Hutahaean Yusuf Rombe M. Allo