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Sagala, Lamria
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE AND ENTERPRISE RISK MANAGEMENT DISCLOSURE ON FIRM VALUE Situmorang, Duma Rahel; Panjaitan, Rike Yolanda; Sagala, Farida; Sagala, Lamria; Ginting, Mitha Christina
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/3ym9h670

Abstract

This study aims to determine empirical evidence on the effect of IC disclosure and ERM disclosure on firm value. The sample of this study was 93 non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2024. Panel data regression analysis was applied to analyze the data. The results of the study indicate that IC disclosure has a positive and significant effect on firm value. This study also found that ERM disclosure has a positive and significant effect on firm value. Firm size, leverage, and profitability, as control variables, also provide positive and significant contributions to firm value. The results of this study can be used as a consideration for company management to increase IC disclosure and ERM disclosure in annual reports because IC disclosure and ERM disclosure can be a positive signal to encourage increased firm value. In addition, because IC disclosure and ERM disclosure information are very significant for investors, it can also be useful for regulators to create and establish mandatory disclosure instruments related to IC and ERM to minimize information asymmetry that can harm related parties to the company
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AS A MEDIATING VARIABLE FOR THE INFLUENCE OF GREEN ACCOUNTING ON THE FINANCIAL PERFORMANCE OF PLANTATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD Gaol, Musa Marolop Lumban; Ginting, Mitha Cristina; Situmorang, Duma Rahel; Sagala, Lamria
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2yjrvj22

Abstract

This study aims to analyze the effect of Green Accounting on Financial Performance with Corporate Social Responsibility as a mediating variable. The objects of this research are plantation companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The approach used in this research is a quantitative method, with secondary data sourced from company annual reports. The research sample consisted of 16 plantation companies listed on the IDX during the 2021- 2023 period, selected using a purposive sampling technique. The data analysis technique applied is path analysis using SPSS 26 software. The results show that Green Accounting has no effect on Financial Performance and Green Accounting is proven to have an effect on Corporate Social Responsibility. In addition, Corporate Social Responsibility has no effect on Financial Performance. The direct relationship between Green Accounting and Financial Performance with a Beta value of 0.229 is greater than the indirect relationship between Green Accounting and Financial Performance mediated by Corporate Social Responsibility with a result of 0.0428. In the resulting mediation, Corporate Social Responsibility is not able to become a mediating variable in the relationship between Green Accounting and Financial Performance
ANALYSIS OF THE INFLUENCE OF PROFIT PERSISTENCE AND GOOD CORPORATE GOVERNANCE ON PROFIT QUALITY IN COMPANIES IN THE BASIC AND CHEMICAL INDUSTRIES SUB-SECTORS TERDAFTARDI ON PERIOD 2019 – 2023 Br Ginting, Wulan Febriyanti; Simanjuntak , Arthur; Simanjuntak, Gracesiela Yosephine; Sagala, Lamria; Silitonga, Ivo Maelina
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/sb9nnp96

Abstract

This study was conducted to test and analyze the influence of profit persistence, independent commissioners, managerial ownership, and institutional ownership on the quality of corporate profits in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange. This study applies secondary data obtained from financial documents and the company's annual report. The data analysis method applied was multiple linear regression with a sample of 29 companies out of a total of 75 companies that met the research criteria. The analysis was carried out using SPSS version 26. The results of the study showed that profit persistence had a negative and significant impact on the quality of profit, while independent commissioners, managerial ownership, and institutional ownership had a positive and significant impact. The F test shows that all of these variables together affect the quality of profits. However, independent variables only explain 10.2% of profit quality, while the remaining 89.8% are explained by factors outside of this study model. These findings provide a new perspective on how corporate governance and profit persistence affect profit quality, especially in the context of companies in the basic and chemical industries sub-sectors in Indonesia
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sagala, Lamria
Jurnal Manajemen dan Bisnis Vol 14 No. 2 Tahun 2014
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v14i2.92

Abstract

This study aims to determine the effect of variable profitability (ROA), financial risks (DER), firm size (LnTA) and public ownership of the income smoothing practices in manufacturing companies listed in Indonesia Stock Exchange either simultaneously or partially. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010-2012, as many as 135 companies. The sample was selected using purposive sampling method. The number of samples in this study were as many as 75 companies. Data collection was done by taking the documentation of financial statements of Indonesian Capital Market Directory and download the official website Indonesia Stock Exchange in www.idx.co.id and http://finance.yahoo.com. The analysis technique used is logistic regression analysis. The conclusion from this study is that the profitability (ROA), financial risks (DER), firm size (LnTA) and public ownership effect on the income smoothing. In partial, only the size of companies that have a significant effect on the income smoothing while the variable l profitability (ROA), financial risks (DER), and public ownership has no effect on the income smoothing.
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI POTENSI KEBANGKRUTAN PADA PERUSAHAAN CUSTOMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Sagala, Lamria
Jurnal Manajemen dan Bisnis Vol 15 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v15i1.100

Abstract

This study aims to identify and analyze the influence of Current Ratio, Debt To Assets Ratio, Return on Assets, and Earning Per Share partially or simultaneously to the prediction of financial distress on customer goods companies listed in Indonesia Stock Exchange.The population in this study is a company customer goods listed in Indonesia Stock Exchange in 2010-2012. Of the 36 listed companies, 32 companies selected samples using purposive sampling method. The data used in this research is secondary data, to gather the information needed from www.idx.co.id and Indonesian Capital Market Directory (ICMD). This study analyzed using logistic regression analysis. The conclusion that can be drawn from this study is that the Current Ratio, Debt To Assets Ratio, Return on Assets, and earning per share has an influence on the prediction of financial distress. While only partially Debt To Assets Ratio which has a significant influence on the prediction of financial distress while the three other independentvariables have no effect on financial distress prediction.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sagala, Lamria
Jurnal Manajemen dan Bisnis Vol 14 No. 2 Tahun 2014
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v14i2.92

Abstract

This study aims to determine the effect of variable profitability (ROA), financial risks (DER), firm size (LnTA) and public ownership of the income smoothing practices in manufacturing companies listed in Indonesia Stock Exchange either simultaneously or partially. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010-2012, as many as 135 companies. The sample was selected using purposive sampling method. The number of samples in this study were as many as 75 companies. Data collection was done by taking the documentation of financial statements of Indonesian Capital Market Directory and download the official website Indonesia Stock Exchange in www.idx.co.id and http://finance.yahoo.com. The analysis technique used is logistic regression analysis. The conclusion from this study is that the profitability (ROA), financial risks (DER), firm size (LnTA) and public ownership effect on the income smoothing. In partial, only the size of companies that have a significant effect on the income smoothing while the variable l profitability (ROA), financial risks (DER), and public ownership has no effect on the income smoothing.
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI POTENSI KEBANGKRUTAN PADA PERUSAHAAN CUSTOMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Sagala, Lamria
Jurnal Manajemen dan Bisnis Vol 15 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v15i1.100

Abstract

This study aims to identify and analyze the influence of Current Ratio, Debt To Assets Ratio, Return on Assets, and Earning Per Share partially or simultaneously to the prediction of financial distress on customer goods companies listed in Indonesia Stock Exchange.The population in this study is a company customer goods listed in Indonesia Stock Exchange in 2010-2012. Of the 36 listed companies, 32 companies selected samples using purposive sampling method. The data used in this research is secondary data, to gather the information needed from www.idx.co.id and Indonesian Capital Market Directory (ICMD). This study analyzed using logistic regression analysis. The conclusion that can be drawn from this study is that the Current Ratio, Debt To Assets Ratio, Return on Assets, and earning per share has an influence on the prediction of financial distress. While only partially Debt To Assets Ratio which has a significant influence on the prediction of financial distress while the three other independentvariables have no effect on financial distress prediction.
PENGARUH INDUSTRIAL TYPE, LIKUIDITAS DAN COMPANY SIZE TERHADAP PENGUNGKAPAN RISK MANAGEMENT PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Ninta, Deva; Pasaribu, Dompak; Sagala, Lamria
Jurnal Mahkota Bisnis (Makbis) Vol 2 No 2 (2023): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v2i2.24

Abstract

This research aims to examine the influence of industrial type, liquidity and company size on risk management disclosure. Industrial type is proxied using the average number of employees, liquidity with the current ratio and company size with total assets. The research uses multiple linear regression methods with a sample size of 24. The research population is LQ 45 companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique is the purposive sampling method. The research results show that the industrial type and liquidity variables have a positive and insignificant effect on risk management disclosures, company size has a positive and significant effect on risk management disclosures.
The Role Of Foreign Ownership: The Influence Of Accounting Conservatism And Corporate Social Responsibility Disclosure Simanjuntak, Gracesiela Yosephine; Sagala, Farida; Sagala, Lamria; Situmorang, Duma Rahel; Panjaitan, Rike Yolanda
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jts5rn45

Abstract

This literature study has explored the influence of accounting conservatism and disclosure of corporate social responsibility. This paper wants to analyze how the role of foreign ownership can strengthen or weaken the influence of accounting conservatism and corporate social responsibility disclosure. Using a sample of 225 out of 810 companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period. Researchers found that companies with higher CSR disclosures tend to have more conservative financial reporting practices. However, researchers observed that foreign ownership was able to weaken the influence (negative moderation) of accounting conservatism and CSR disclosure, in line with agency theory. Researchers also found that foreign ownership and the level of institutional ownership have a significant negative influence on accounting conservatism and CSR disclosure. Meanwhile, managerial ownership does not have a significant influence on accounting conservatism and CSR disclosure. Researchers found that foreign ownership, institutional ownership and managerial ownership simultaneously had a negative and significant effect on accounting conservatism and CSR disclosure
Analysis Of The Influence Of Loan To Deposit Ratio, Capital Adequacy Ratio, Non-Performing Loan, Operational Efficiency Ratio, And Total Asset Turnover On Return On Asset Of Commercial Bank Listed On The Indonesian Stock Exchange Period 2019-2023 Situmorang, Duma Rahel; Sagala, Farida; Silitonga, Ivo Maelina; Panjaitan, Rike Yolanda; Sagala, Lamria
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/81br1521

Abstract

The aim of this study to determine the effect of the loan to deposit ratio, capital adequacy ratio, non perfoming loan, operational efficiency ratio, total asset turnover on thw return on assets of commercial banks on the BEI for the 2019-2023 period. This research is a type of causal associative research with the research population being conventional commercial banks registered with the BEI in 2019-2023 which amounted to 45 banks. The sample is done by purposive sampling in order to obtain 28 banks that match the criteria and become the research sample. The type pf data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is a multiple regression analysis. The results showed that partially operational efficiency ratio had a positive and significant effect on return on assets. Meanwhile, loan to deposit ratio and non performing loan have a positive and do not have a significant effect on return on assets. Capital adequacy ratio and the total asset turnover had a negative and do not significant effect on return on assets. Simultaneously, all independent variables affect the return on assets of conventional commercial banks registered with the BEI
Co-Authors Anita Kristina Sion Apriani M Sibarani Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak B. Siahaan, Septony Br Ginting, Wulan Febriyanti Butarbutar, Riska Septiani AMT C. Ginting, Mitha Christina Silitonga Christina V Situmorang Christina V Situmorang Christina Verawaty Situmorang Dimita H Purba Dimita Hemalli Premasari Purba Dona Pasaribu Duma M. Elisabeth Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Ega Elteresia Br Ginting Elisabeth, Duma M. Elisabeth, Duma Megaria Farida Sagala Gaol, Musa Marolop Lumban Gavin Egianta Sembiring Ginting, Mitha C. GINTING, Mitha Chirstina Ginting, Mitha Christina Ginting, Mitha Cristina Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak H.P. Purba, Dimita Ivo M. Silitonga Ivo Maelina Silitonga Jamaluddin Jamaluddin Januardi Mesakh Jennifer Jeudi A. T. P. Sianturi Jimmy F. Naibaho Julianti Julianti, Julianti Junika Napitupulu Junita, Rahel Lenny Lenny M Doddy Simanjuntak Megaria Elisabeth, Duma Melanthon Rumapea Melisa Elizabeth Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Mulatua P Silalahi Mulatua Silalahi, Mulatua N.B. Marbun, Sondang Nadapdap, Kristanty M.N. Nadeak, Heri Ninta, Deva Nurwijayanti Panjaitan, Rike Y. Panjaitan, Rike Yolanda Paskalis Harus Damai Laia Purba, Dimita Purba, Dimita H. P. Purba, Dimita H.P Purba, Dimita Hemalli Premasari PUTRI JESICA SITORUS Rahel Junita Rasmulia Sembiring Ratna Ginting Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih Rintan Saragih, Rintan Robinhot Gultom, Robinhot Romaida Hutajulu Sahala Purba Sarmakti Situmorang Saur Melianna Sipayung, Saur Melianna Selamat Siregar Sembiring, Yosephine N. Septiola Hutagalung Septiola Hutagalung Lamria Septony B. Siahaan Septony B. Siahaan, Septony B. Siahaan, Septony B Sianturi, Jeudi A.T.P. Sianturi, Riyan Andika Sibarani, Apriani M SIBARANI, APRIANI M. Silitonga, Ivo M. Simanjuntak, Faido M Simanjuntak, Faido M. P. Simanjuntak, Faido M.P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE SIMANJUNTAK, MARKUS DODDY Simanjuntak, Rimky M. P. Simanjuntak, Wesly A. SIMANJUTAK, Arthur SIMANULLANG, Randy Lorenza Siregar, Jeremia Siti Normi, Siti Situmorang, Christina V Situmorang, Christina Verawaty Sondang N.B. Marbun Sondang Ni Bulan Marbun Tina Sari Tambunan Tiur Rajagukguk, Tiur Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Vivi Valensya Br Karo Wesly A. Simanjuntak Wesly Andri Simanjuntak Wesly Andri Simanjuntak, Wesly Andri Windya Permai Br Sirait Yolanda Panjaitan, Rike Yosephine Sembiring