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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Christina Verawati Situmorang
Departemen Akuntansi, Universitas Krisnadwipayana
Economics, Econometrics & Finance

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PERAN SUSTAINABILITY REPORTING TERHADAP PENINGKATAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR Christina Verawati Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sustainability reporting and business performance are important elements that have been studied over the last ten decades. The aim of this research is to reveal whether there is an impact of sustainability reporting on improving the performance of manufacturing companies listed on the Indonesia Stock Exchange. This is quantitative research where quantitative data is collected through secondary sources. The current research population includes manufacturing companies on the Indonesia Stock Exchange for the year ending 2023. The population in this research is 165 manufacturing companies consisting of the Basic Industry and Chemical Sectors; Miscellaneous Industrial Sector and Consumer Goods Sector. The sample size for this study was 98 manufacturing companies. This research tests the hypothesis and its variables using Partial Least Squares (PLS) software for data analysis. The results of the current research show that sustainability reporting has a significant positive impact on company financial performance (ROA). On the other hand, sustainability reporting has a significant positive impact on the company's financial performance (ROE). This research also has practical implications, where we believe that directors must strive to balance sustainability reporting with the expected increase in company performance. In addition, empirical evidence regarding the implications of this research shows that although most manufacturing companies on the Indonesia Stock Exchange that want to improve their performance have recently focused on sustainability reporting, they should focus more on this report and see the benefits of this report for the business world in promoting business. This also adds value to this research, because this research can be considered as one of the research conducted on manufacturing companies on the Indonesia Stock Exchange in 2023. This introduces new insights into the body of knowledge about the role of sustainability reporting in improving company performance. Likewise, conducting research in the fields of management, business and finance will provide new insights into sustainability reporting, which in the end can help companies improve the company's financial performance
SKEMA BONUS DEWAN DIREKSI DAN AKTIVITAS MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 - 2023 Christina Verawati Situmorang; Duma Megaria Elisabeth
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i3.97

Abstract

This study examines the relationship between the Board of Directors' compensation scheme and earnings management practices in the Indonesian banking sector. The main focus is to investigate how bonus components such as distributable profit, operating profit trend, net profit trend, operating profit target, and net profit target affect management behavior in manipulating financial statements. Using multiple regression methods, the study was conducted on 160 banking observations for the period 2020-2023 selected through purposive sampling. Discretionary accruals (DAC) are used as a proxy for earnings management. The results show a significant effect of several bonus components, especially Net Profit Target, on earnings management practices. The findings indicate that an earnings-based compensation scheme can encourage directors to engineer accounting to maximize their bonuses, which underscores the importance of a comprehensive and ethical incentive structure design.
ENVIRONMENTAL, SOCIAL DAN GOVERNANCE (ESG) DAN PROFITABILITAS PADA NILAI PERUSAHAAN Wardah R Aulia; Christina Verawati Situmorang
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.179

Abstract

The objective of this study is to examine and analyze the influence of Environmental, Social, and Governance (ESG) factors as well as Profitability on Firm Value among companies listed in the SRI-KEHATI index during the 2019–2023 period. The study sample includes 13 companies consistently listed in the SRI-KEHATI index throughout the observation period. The sampling technique employed is purposive sampling, resulting in a total of 65 units of analysis (13 companies × 5 years). The data analysis method used is multiple linear regression with the assistance of SPSS version 27. The results of the study indicate that ESG and Profitability variables simultaneously influence Firm Value by 45.9%. The remaining 54.1% is influenced by other variables outside the scope of this research model, such as firm size, capital structure, company growth, liquidity, institutional ownership, business risk, as well as external factors including interest rates, inflation, and government policies—all of which may affect firm value but were not examined in this study. Partially, the three ESG components (Environmental, Social, and Governance) do not have a significant effect on Firm Value. Meanwhile, Profitability, measured by Return on Assets (ROA), has a positive and significant effect on Firm Value
FAKTOR KEUANGAN PADA PENGUNGKAPAN WAJIB Christina Verawati Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.235

Abstract

The purpose of this study is to test financial ratios (leverage ratios, profitability ratios and liquidity ratios) to mandatory disclosure (study of State-Owned Companies listed on the IDX in 2019 – 2021). This type of causal associative research with data collection techniques in the form of documentation. This study uses secondary data and research methods using descriptive statistical analysis, classical assumption test, regression test and hypothesis testing. The number of samples is 19 state-owned companies listed on the IDX with 3 years of observation, bringing a total of 57 observations. Data obtained from the website of the Indonesia Stock Exchange (www.idx.co.id). The data analyzed in this study were processed from the financial reports and annual reports of related companies. The results of this study indicate that the leverage ratio and liquidity ratio have a significant negative effect on mandatory disclosure, while the profitability ratio has a significant positive effect on mandatory disclosure. Simultaneously leverage ratios, profitability ratios and liquidity ratios have a positive and significant effect on mandatory disclosure. The difference between this study and other studies is that this study focuses on financial ratios, namely the leverage ratio with the debt to total assets indicator, the profitability ratio with the return on assets indicator and the liquidity ratio with the current ratio indicator on mandatory disclosure. This research was conducted at State-Owned Enterprises for the 2019-2021 period.
RISIKO DAN MANAJEMEN RISIKO TERHADAP KECURANGAN PENGENDALIAN DAN AKUNTANSI MANAJEMEN Christina Verawati Situmorang; Duma Megaria Elisabeth; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.275

Abstract

Recent global events, particularly the global financial crisis, have renewed and strengthened interest in risk and the types of systems used to manage it. One area that has received relatively little attention is risk, risk management, and the interrelationships between managerial accounting and management practices. The methodology used in this research is library research. Processes related to the relationship between observed phenomena to the dynamics of the relationship, always use scientific logic. Although the data source for this research is a secondary data source consisting of significant previous scientific research articles in the form of books and other scientific works containing different perspectives. This research provides an introduction to risk in management accounting and control and a special edition of the Journal of Risk Management. It is argued that risks and how they are managed have become a hallmark of organizational life in both the public and private sectors. By changing organizational practices, risk management can facilitate and justify certain types of organizations. It can change the boundaries of responsibility and accountability in an organization by representing a certain way of organizing individuals and activities. In addition, it is said that risk management is a major issue because it has moved from a purely financial issue (risk assessment, derivatives, etc.) or accounting (financial report disclosure, etc.) to one of business controls. An area where management accounting should be involved. This article also examines the potential side effects of risk management, including issues of trust and accountability, but also focuses on managing secondary or defensive risks and reputational risks that arise.
ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA Christina Verawati Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.291

Abstract

The purpose of this study is to find out and analyze the factors that affect the stock price of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020. The subjects of this survey included 39 banking companies by accessing financial statements in audits on the Indonesia Stock Exchange website. The sampling procedure used is a sampling procedure intended for 20 sampling companies in 4 years of observation (2017-2020) with (20 Companies X 4 Years = 80) units of analysis. The data analysis method used is logistic linear regression. Earnings Per Share, Return on Investment, and Price to Book Value (PBV) simultaneously affect the Stock Price by 80.3% based on the results of processing logistic regression data using SPSS 20 software. The remaining 19.7% is affected by other variables. Partially Earning Per Share, Return on Investment, and Price to Book Value (PBV) have a positive and significant effect on Stock Prices.
Pengaruh Sikap terhadap Implementasi Green Accounting pada Perusahaan Sektor Pariwisata Christina Verawati Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.309

Abstract

The transition to Green Accounting is considered a major driver of sustainable economic development. Growing awareness of environmental costs and integration into corporate performance reporting has led to the development of a new environmental dimension of accounting. Although it is a modern concept, its transition into the tourism sector is important, especially since the tourism sector is recognized as energy and emissions intensive. Because environmental preservation can create an optimal framework in the function of sustainable tourism development in Indonesia. This research addresses and analyzes the level of knowledge of the tourism sector about the application of environmental concepts, especially through social and business responsibilities. Research is carried out by applying model classification to data obtained by surveying employees and owners of tourism sector companies in North Sumatra. This method has shown that socio-demographic factors have a significant impact in understanding the importance of green accounting in the tourism sector in Indonesia especially in North Sumatra and that most companies engaged in the tourism sector include corporate social responsibility in their business strategies and policies. The fact that similar or similar research on this topic has not been conducted in developing countries, suggests an important contribution this paper may have to the scientific and professional community, especially in the form of incentives to create and publish reports on environmental preservation.
INFLASI, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Ferina Sari; Christina Verawati Situmorang
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.977

Abstract

This study aims to analyze the effect of inflation, sales growth, and profitability on stock prices in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was used with multiple linear regression analysis. The sample was selected using a purposive sampling technique, comprising 17 companies that were consistently listed on the IDX throughout the five-year observation period, resulting in 85 observation units. The data used are secondary data obtained from company financial statements published on the official IDX website (www.idx.co.id). Data analysis was conducted using SPSS version 25, which included descriptive statistics, classical assumption tests, and hypothesis testing through the adjusted coefficient of determination (Adjusted R²), t-test, and F-test. The results show that simultaneously, the variables inflation, sales growth, and profitability (measured by Return on Equity/ROE) significantly affect stock prices, with an adjusted R² value of 34.3%. However, partially, inflation and sales growth do not have a significant effect on stock prices, while ROE has a significant influence. These findings indicate that although inflation and sales growth are not yet the main determinants of stock price increases, ROE remains the key indicator most considered by investors. The implication of these findings suggests that companies should not only focus on increasing profitability but also actively manage inflation risk and optimize sales growth as part of their stock value enhancement strategy. Although the impact of inflation and sales growth is not statistically significant, consistent management of these factors remains essential as it can shape positive investor perceptions, ultimately contributing to long-term stock price stability and growth, especially amid increasing market expectations for sustainable and responsible business practices.
Co-Authors Arthur Simanjuntak Arthur Simanjuntak Arthur Simanjuntak Duma Megaria Elisabeth Duma Megaria Elisabeth Ferina Sari Wardah R Aulia