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All Journal Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi
Simanjuntak, M Doddy
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Economics, Econometrics & Finance

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The Role of Integrated Reporting in Reducing Cost of Capital: Mediating Effect of Information Transparency Sagala, Farida; Ginting, Mitha Christina; Sagala, Lamria; Panjaitan, Rike Yolanda; Simanjuntak, M Doddy
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: 10.36985/7wwfsc65

Abstract

This research investigates how Integrated Reporting (IR) functions as a comprehensive disclosure mechanism for reducing the cost of capital through enhanced information transparency in publicly listed companies. Drawing upon signaling theory and stakeholder theory, this study examines how integrated reporting practices create value through improved disclosure quality and reduced information asymmetry between firms and capital providers. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 112 publicly listed companies across multiple countries (560 firm-year observations, 2020-2024), the research demonstrates that integrated reporting implementation significantly enhances information transparency (β = 0.618, p < 0.001) and directly reduces cost of capital (β = -0.421, p < 0.001). Information transparency substantially mediates the relationship between integrated reporting and cost of capital (indirect effect = -0.347, p < 0.001, VAF = 45.2%). The model explains 56.4% of information transparency variance and 61.7% of cost of capital variance. This study provides comprehensive empirical evidence of how integrated reporting frameworks transform corporate disclosure practices and financing efficiency in contemporary capital markets
Implementation of Mental Health Support System and Its Impact on Organizational Performance of Large Hospitals in Medan: The Mediating Role of Employee Well - Being Sinurat, Siti Normi; Nadapdap, Kristanty M N; Marbun, Sondang Ni Bulan; Simanjuntak, M Doddy; Panjaitan, Maludin
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/bts2ec21

Abstract

This research investigates how Mental Health Support System (MHSS) implementation functions as a comprehensive intervention mechanism for enhancing organizational performance through improved employee well-being in large hospitals in Medan. Drawing upon Job Demands-Resources (JD-R) theory, Conservation of Resources (COR) theory, and organizational support theory, this study examines how mental health support systems create value through improved employee psychological well-being and reduced work-related stress among healthcare workers. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 8 large hospitals in Medan (385 healthcare worker observations, 2023-2024), the research demonstrates that mental health support system implementation significantly enhances employee well-being (β = 0.692, p < 0.001) and directly improves organizational performance (β = 0.458, p < 0.001). Employee well-being substantially mediates the relationship between mental health support systems and organizational performance (indirect effect = 0.389, p < 0.001, VAF = 45.9%). The model explains 61.8% of employee well-being variance and 68.3% of organizational performance variance. This study provides comprehensive empirical evidence of how mental health support systems transform healthcare workplace environments and operational effectiveness in hospital settings
The Influence Of E-Wom, Information Quality, Perceived Quality, and Brand Image on Samsung Smartphone Purchase Decisions (A Case Study of Students of The Faculty of Economics, Methodist University of Indonesia) Nadapdap, Kristanty M N; Rajagukguk, Tiur; Melianna, Saur; Simanjuntak, M Doddy; Purba, Juliansen Samuel
Manajemen: Jurnal Ekonomi Vol. 7 No. 3 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/644vs391

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Electronic Word of Mouth (E-WOM), Kualitas Informasi, Kualitas yang Dirasakan, dan Citra Merek terhadap Keputusan Pembelian untuk smartphone Samsung. Penelitian ini dilakukan pada mahasiswa dari Fakultas Ekonomi di Universitas Methodist Indonesia di Medan yang telah membeli dan menggunakan smartphone Samsung. Penelitian ini bersifat kuantitatif dengan pendekatan asosiatif. Ukuran sampel untuk penelitian ini adalah 89 responden, diambil dengan menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, uji-t, uji-F, dan koefisien determinasi (R²) dengan menggunakan SPSS versi terbaru. Hasil penelitian menunjukkan bahwa secara parsial, variabel E-WOM, Kualitas Informasi, Kualitas yang Dirasakan, dan Citra Merek berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Secara simultan, keempat variabel ini juga berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Koefisien determinasi (R²) sebesar 0,844 menunjukkan bahwa 84,4% keputusan pembelian dipengaruhi oleh keempat variabel tersebut, sedangkan sisanya sebesar 15,6% dipengaruhi oleh variabel di luar model penelitian ini
Co-Authors Farida Sagala Ginting, Mitha Christina Maludin Panjaitan Marbun, Sondang Ni Bulan Melianna, Saur Nadapdap, Kristanty M N Panjaitan, Rike Yolanda Purba, Juliansen Samuel Sagala, Lamria Sinurat, Siti Normi Tiur Rajagukguk, Tiur