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All Journal Jurnal Ilmiah Raflesia Akuntansi Indonesian Journal of Banking and Financial Technology (FINTECH) METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Lamria Sagala
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Profitability, Composition of the Independent Board of Commissioners and Managerial Ownership on Profit Management in Food and Beverage Companies on the Indonesian Stock Exchange Period 2017-2021 Farida Sagala; Lamria Sagala; Kristanty MN Nadapdap; Bryan Carlos Gianri Siagian
Indonesian Journal of Banking and Financial Technology Vol. 1 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v1i4.6586

Abstract

The purpose of this study is to identify and analyze the effect of profitability, independent board of commissioners composition and managerial ownership on earnings management. This study uses data analysis method using multiple linear regression analysis. Partial research results show that profitability has no effect and is not significant on earnings management. The composition of the independent board of commissioners also has no influence and is not significant on earnings management. Managerial ownership has no effect and is not significant on profitability.
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.
Pengaruh Green Banking Disclosure, Efisiensi Operasional, dan Capital Adequacy Ratio Terhadap Profitabilitas pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Simanjuntak, Nerlin P.; Lamria Sagala; Rimky Mandala Putra Simanjuntak; Merry Anna Napitupulu
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.pp68-78

Abstract

This study aims to examine and analyze the effect of Green Banking Disclosure, Operational Efficiency, and Capital Adequacy Ratio on Profitability in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This study uses a quantitative approach with secondary data sourced from annual reports and sustainability reports of banking companies. The sampling method used is purposive sampling, resulting in 18 banking companies as samples with 73 observations after outlier treatment. The data analysis method used is multiple linear regression analysis processed with IBM SPSS Statistics 26. The results show that partially Green Banking has a negative and insignificant effect on Profitability, Operational Efficiency (BOPO) has a negative and significant effect on Profitability, and Capital Adequacy Ratio (CAR) has a positive and insignificant effect on Profitability. Simultaneously, Green Banking, Operational Efficiency, and Capital Adequacy Ratio have a significant effect on Profitability. The coefficient of determination (Adjusted R²) is 87.7%, meaning these three variables together explain 87.7% of the variation in Profitability (ROA), while the remaining 12.3% is influenced by other variables not included in the model.
The Effect of Good Corporate Governance on Risk Management Disclosure in State-Owned Enterprises Listed on the Indonesia Stock Exchange (IDX) Period 2021-2024 Saputri, Erna; Lamria Sagala; Duma Rahel Situmorang; Dompak Pasaribu
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.pp15-27

Abstract

This investigation was undertaken to test and analyze the effect of Good Corporate Governance on risk management information disclosure in state-owned companies registered on the Indonesia Stock Exchange. The sampling method used purposive sampling from an entire population of 24 state-owned enterprises, where all 24 companies served as research samples with data collected via www.idx.co.id. The research adopted a quantitative methodology employing multiple linear regression analysis as the analytical technique. Research outcomes reveal that partially, the board of commissioners exerts a positive yet statistically insignificant effect on risk management disclosure. Conversely, the audit committee exhibits a positive and statistically significant influence on risk management disclosure. Meanwhile, institutional ownership demonstrates a negative and non-significant impact on risk management information disclosure. Concurrently, all three independent variables namely the board of commissioners, audit committee, and institutional ownership display a significant collective influence on risk management disclosure. According to the coefficient of determination assessment, the board of commissioners, audit committee, and institutional ownership variables account for 31.5% of the variance in risk management disclosure, whereas the remaining 68.5% is attributable to other variables not incorporated in this study's regression framework.
Co-Authors Bryan Carlos Gianri Siagian Duma Rahel Situmorang Farida Sagala Kristanty MN Nadapdap Merry Anna Napitupulu Rimky Mandala Putra Simanjuntak Saputri, Erna Septiola Hutagalung Lamria Simanjuntak, Nerlin P. Sitorus, Dompak Wesly A. Simanjuntak