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All Journal Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Manajemen dan Bisnis FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Jurnal Manajemen Jurnal Ilmiah Smart Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ilmiah Raflesia Akuntansi Jurnal Manajemen dan Bisnis Journal of Tourism Economics and Policy Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Pengabdian Masyarakat Inovasi Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Basic and Applied Accounting Research Journal Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Ilmiah Smart Jurnal Ilmiah Accusi Jurnal Mahkota Bisnis (Makbis) METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
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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Determinants of Stock Return Movements with Independent Commissioners as Moderating Variables in Wholesale and Retail Trade Companieson the Indonesia Stock Exchange Gavin Egianta Sembiring; Arthur Simanjuntak; Mitha Christina Ginting; Lamria Sagala
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/hr7tqn65

Abstract

This study aims to analyze the determinants of stock return movements with independent commissioners as moderating variables in wholesale and retail trade sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. This study was conducted to analyze the determinants / factors that influence stock returns, including profitability, capital structure and company size with independent commissioners as moderating variables, namely profitability, capital structure, and company size on stock returns, as well as testing the role of independent commissioners. The approach used is quantitative with the moderated regression analysis (MRA) method using the SPSS 26 application. The research sample amounted to 26 companies. The results showed that partially Profitability has a positive and significant effect on Stock Returns, Capital structure has a negative and significant effect on Stock Returns, Company size has a positive and insignificant effect on Stock Returns. Profitability, Capital Structure, and Company Size simultaneously have a significant effect on the Stock Return variable. Independent commissioners are able to moderate the relationship between profitability and stock returns significantly. independent commissioners are able to moderate the relationship between capital structure and stock returns significantly. Independent commissioners are not able to moderate the relationship between company size and stock returns significantly
The Effect of Environmental Performance, Environmental Cost and Environmental Disclosure on Financial Performance of Energy Sector Companies Listed on The Indonesia Stock Exchange 2021-2023 Romaida Hutajulu; Dimita H Purba; Lamria Sagala; Dompak Pasaribu
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: 10.36985/6agzcn13

Abstract

This study aims to analyze the influence of Environmental Performance, Environmental Cost, and Environmental Disclosure on Financial Performance. This study was conducted on energy sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period . This study was conducted to analyze factors influencing Financial Performance, including Environmental Performance, Environmental Cost, and Environmental Disclosure. The approach used was quantitative with multiple linear regression analysis using SPSS 25. The research sample consisted of 17 companies. The results showed that partially environmental performance did not affect financial performance, partially environmental cost did not affect financial performance, and partially environmental disclosure did affect financial performance. Simultaneously, Environmental Performance, Environmental Cost, and Environmental Disclosure affected Financial Performance
The Role of Integrated Reporting in Reducing Cost of Capital: Mediating Effect of Information Transparency Farida Sagala; Mitha Christina Ginting; Lamria Sagala; Rike Yolanda Panjaitan; M Doddy Simanjuntak
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
Corporate Philanthropy and Earnings Management: The Moderating Role of Accounting Conservatism Mitha Christina Ginting; Duma Rahel Situmorang; Lamria Sagala; Apriani M Sibarani; Mulatua P Silalahi
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: 10.36985/7hrk6q26

Abstract

This research investigates the relationship between corporate philanthropy and earnings management practices, with particular emphasis on the moderating role of accounting conservatism in publicly listed companies. Drawing upon legitimacy theory, agency theory, and stakeholder theory, this study examines how corporate philanthropic activities influence managerial discretion in financial reporting and whether conservative accounting practices constrain opportunistic earnings manipulation. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 publicly listed companies across multiple countries (640 firm-year observations, 2020-2024), the research demonstrates that corporate philanthropy significantly reduces earnings management practices (β = -0.487, p < 0.001). Accounting conservatism substantially moderates this relationship (β = -0.356, p < 0.001), strengthening the negative effect of philanthropy on earnings management. The model explains 54.8% of earnings management variance. This study provides comprehensive empirical evidence of how corporate social responsibility initiatives, particularly philanthropic activities, interact with accounting quality mechanisms to enhance financial reporting integrity in contemporary business environments
Integration Of Sustainability Accounting in Management Control Systems And Its Impact on Company Performance Mitha Christina Ginting; Farida Sagala; Lamria Sagala; Arthur Simanjuntak; Gracesiela Yosephine Simanjuntak
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/gmsdh841

Abstract

This study examines the integration of sustainability accounting within Management Control Systems (MCS) and its impact on company performance among publicly listed companies in Indonesia. Method: Using a quantitative approach, data were collected from 112 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Sustainability Accounting Integration (SAI) was measured using a composite index comprising environmental, social, and governance (ESG) disclosures, sustainability-linked performance indicators, and formal MCS–sustainability alignment. Company performance was measured using Return on Assets (ROA), Tobin's Q, and a balanced scorecard-based performance index. Structural Equation Modeling–Partial Least Squares (SEM-PLS) and panel data regression were employed for hypothesis testing. Findings: The results indicate that sustainability accounting integration significantly and positively affects both financial performance (ROA: β = 0.312, p < 0.001; Tobin's Q: β = 0.287, p < 0.001) and non-financial performance. MCS serves as a significant mediator between sustainability accounting practices and company performance, particularly through the planning and monitoring control subsystems. Companies in the extractive, manufacturing, and consumer goods sectors exhibited the strongest integration effects. Novelty: This study extends prior literature by empirically demonstrating the mediating role of MCS in translating sustainability accounting commitments into measurable performance outcomes, offering a novel integrated framework applicable to emerging market contexts
Pengaruh Green Investment, Biaya Lingkungan, Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Anita Kristina Sion; Lamria Sagala; Selamat Siregar
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8351

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Investment, Biaya Lingkungan, Ukuran Perusahaan, dan Profitabilitas terhadap Nilai Perusahaan pada perusahaan sektor perindustrian yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Variabel independen dalam penelitian ini meliputi Green Investment, Biaya Lingkungan, Ukuran Perusahaan, dan Profitabilitas, sedangkan variabel dependen yaitu Nilai Perusahaan yang diproksikan dengan Tobin’s Q. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengambilan sampel purposive sampling. Berdasarkan kriteria yang telah ditentukan, diperoleh sebanyak 18 perusahaan sebagai sampel penelitian. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial Green Investment dan Profitabilitas berpengaruh signifikan terhadap Nilai Perusahaan. Sementara itu, Biaya Lingkungan dan Ukuran Perusahaan tidak berpengaruh signifikan terhadap Nilai Perusahaan. Secara simultan, Green Investment, Biaya Lingkungan, Ukuran Perusahaan, dan Profitabilitas berpengaruh signifikan terhadap Nilai Perusahaan. Nilai koefisien determinasi (Adjusted R Square) sebesar 0,270 menunjukkan bahwa kemampuan variabel independen dalam menjelaskan variabel dependen adalah sebesar 27%, sedangkan sisanya sebesar 73% dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini mengindikasikan bahwa investasi ramah lingkungan dan kemampuan perusahaan dalam menghasilkan laba menjadi faktor penting dalam meningkatkan nilai perusahaan, sementara pengeluaran lingkungan dan skala perusahaan belum tentu menjadi pertimbangan utama bagi investor.
Pengaruh Solvabilitas dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Paskalis Harus Damai Laia; Lamria Sagala; Duma Rahel Situmorang; Sahala Purba
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9050

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh solvabilitas dan ukuran perusahaan terhadap audit delay pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan perbankan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling sehingga diperoleh 26 perusahaan sebagai sampel penelitian. Data dianalisis menggunakan uji regresi linear berganda, uji t, uji F, dan koefisien determinasi (R-Square) untuk mengetahui pengaruh variabel independen terhadap variabel dependenHasil penelitian menunjukkan bahwa secara parsial solvabilitas berpengaruh negatif dan signifikan terhadap audit delay. Hal ini menunjukkan bahwa semakin baik tingkat solvabilitas perusahaan, maka waktu penyelesaian audit cenderung semakin berarti perusahaan dengan ukuran lebih besar cenderung memiliki sistem pengendalian internal dan sumber daya yang lebih baik sehingga proses audit dapat diselesaikan lebih cepat. Berdasarkan hasil uji F diketahui bahwa solvabilitas dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap audit delay pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Hasil analisis koefisien determinasi menunjukkan nilai R-Square sebesar 0,126 atau 12,6%, yang berarti solvabilitas dan ukuran perusahaan mampu menjelaskan pengaruh terhadap audit delay sebesar 12,6%, sedangkan sisanya sebesar 87,4% dipengaruhi oleh variabel lain di luar penelitian ini.
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.
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 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.v12i1.1341

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.
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 Duma Rahel Situmorang; Farida Sagala; Ivo Maelina Silitonga; Rike Yolanda Panjaitan; Lamria Sagala
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