Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal Accounting Research Journal ACCELERATION: Multidisciplinary Research Journal
Gilbert Johan Martin Sinaga
Universitas Riau
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
CARBON DISCLOSURE IN INDONESIA: PROFITABILITY, FIRM SIZE, AND ENVIRONMENTAL PERFORMANCE AS A MODERATOR Gilbert Johan Martin Sinaga
Acceleration: Multidisciplinary Research Journal Vol. 4 No. 1 (2026): Acceleration: Multidisciplinary Research Journal
Publisher : PT Akselerasi Karya Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70210/amrj.v4i1.202

Abstract

Climate change issues have increasingly raised awareness of corporate carbon emission disclosure. Such disclosure not only reflects corporate social responsibility but also serves as a strategic tool for gaining legitimacy from society and stakeholders. This study aims to examine the effect of profitability and firm size on carbon emission disclosure, and to analyze the moderating role of environmental performance. A quantitative approach was employed using secondary data obtained from annual reports, sustainability reports, and PROPER ratings of 40 companies listed on the Indonesia Stock Exchange (IDX) that consistently participated in the PROPER program during 2018–2022. Purposive sampling was applied, resulting in 200 observation units. Data were analyzed using Partial Least Squares (PLS) with WarpPLS 7.0 software. The results show that profitability has a positive and significant effect on carbon emission disclosure, while firm size does not have a significant effect. Environmental performance significantly moderates the relationship between firm size and carbon emission disclosure, but does not moderate the relationship between profitability and disclosure. This research contributes theoretically to the environmental disclosure literature and provides practical implications for management and regulators to promote corporate environmental transparency and accountability.  
THE MEDIATING ROLE OF CONTEXTUAL AMBIDEXTERITY IN THE RELATIONSHIP BETWEEN DIGITAL TRANSFORMATION, INNOVATION CAPABILITY, AND SME PERFORMANCE Gilbert Johan Martin Sinaga
Acceleration: Multidisciplinary Research Journal Vol. 4 No. 1 (2026): Acceleration: Multidisciplinary Research Journal
Publisher : PT Akselerasi Karya Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70210/amrj.v4i1.203

Abstract

This study addresses a critical gap in SME research, where prior studies emphasize the direct effects of digital transformation (DT) and innovation capability (IC) on performance while overlooking the underlying organizational mechanisms. This study examines how SMEs convert DT and IC into performance through contextual ambidexterity (CA) in a developing economy. Using data from 350 SMEs in Indonesia and PLS-SEM analysis, the results show that DT (β = 0.270, p < 0.01) and IC (β = 0.170, p < 0.05) significantly improve performance, with DT having a stronger effect. CA also enhances performance (β = 0.260, p < 0.01) and mediates the effects of DT (β = 0.092, p < 0.01) and IC (β = 0.052, p < 0.05). These findings indicate that the performance impact of DT and IC depends on firms’ ability to balance exploration and exploitation. This study contributes by offering a mechanism-based explanation that integrates DT and IC and positions contextual ambidexterity as a key driver of SME performance in emerging economies.  
Determinants of MSME Income: The Role of Capital, Education Level, and Financial Literacy in Manufacturing MSMEs Gilbert Johan Martin Sinaga
Accounting Research Journal Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i2.1148

Abstract

This study aims to examine the effects of capital, education level, and financial literacy on the income of Micro, Small, and Medium Enterprises (MSMEs) in Bengkalis Regency. A quantitative approach was employed using a survey method involving 390 MSME actors selected through purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that capital, education level, and financial literacy have positive and significant effects on MSME income, with financial literacy emerging as the most dominant factor. These findings suggest that, beyond traditional production factors, the ability to effectively manage financial resources plays a critical role in enhancing business performance. This study contributes to the literature by integrating production theory and human capital theory in explaining MSME income, while also highlighting the importance of financial literacy in the context of small businesses in regional economies. Practically, the findings underscore the need to strengthen financial literacy and human resource capacity as strategic approaches to improving MSME income.
Financial Conditions and Audit Report Lag: Evidence from Indonesia’s Non-Primary Consumer Sector Enos Parlindungan Nainggolan; Gilbert Johan Martin Sinaga
Accounting Research Journal Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i2.1150

Abstract

This study examines the effect of financial conditions, proxied by solvability, profitability, and liquidity, on audit report lag in non-primary consumer goods companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The study employs a quantitative approach using secondary data obtained from audited financial statements, with a total of 321 firm-year observations selected through purposive sampling. Multiple linear regression analysis is applied to test the proposed hypotheses. The results show that solvability has a positive and significant effect on audit report lag, indicating that firms with higher leverage tend to experience longer audit delays due to increased audit complexity and risk. In contrast, profitability and liquidity have negative and significant effects on audit report lag, suggesting that firms with better financial performance and stronger liquidity positions tend to complete the audit process more efficiently and report in a more timely manner. These findings support agency theory and signaling theory, highlighting that financial risk and performance serve as important determinants of audit timeliness. Firms with higher financial risk are associated with longer audit delays, while firms with stronger financial conditions provide positive signals that encourage timely reporting. This study contributes to the literature by providing sector-specific evidence from the non-primary consumer goods industry in Indonesia during the post-pandemic period. The findings also offer practical implications for management, auditors, and regulators in improving the efficiency and timeliness of financial reporting in emerging markets.
Co-Authors Enos Parlindungan Nainggolan