Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi

View Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi

DOI: https://doi.org/10.36985/6k259166

Published: 2025-11-22

Articles

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 (Author)

265 - 278
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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 (Author)

279 - 291
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The Effect of Profitability, Managerial Ownership and Dividend Policy on Corporate Value LQ-45 Companies Listed on The Indonesia Stock Exchange During The 2020 – 2023 Period

Sonya Kristy Br Brahmana, Dimitha H P Purba, Mitha Christina Ginting, Ivo Maelina Silitonga (Author)

292 - 304
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The Impact of Risk Management & Internal Audit on Credit Provision Policy at PT Bank Sumut Lotu Branch

Farrel Arvid Faoloaro Zai, Duma Megaria Elisabeth, Farida Sagala (Author)

305 - 317
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An Analysis of Balanced Scorecard Implementation as A Performance Evaluation Tool for Training Programs at the Department of Manpower, Pematangsiantar City, 2023 – 2024

Sifa Aulia Shafira Guechi, Wico J Tarigan, Sri Martina (Author)

318 - 330
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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 (Author)

331 - 349
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Implementation of Budget Absorption on Financial Performance at the Personnel and Human Resources Development Agency of Dairi Regency

Tuahman Sipayung, Rumondang Purba, Elfina Okto Posmaida Damanik (Author)

350 - 362
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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 (Author)

363 - 381
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Analysis of the Implementation of SAK EMKM In the Preparation of Financial Statements for MSMES: A Case Study of Kafe Maurani Simalungun Regency

Wico J Tarigan, Liharman Saragih, Mahaitin H Sinaga (Author)

382 - 394
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Performance Evaluation of Batam City Government: A Public Sector Accounting Approach

Khadijah Khadijah, Ferdila Ferdila, Maizar Maizar, Allyah Syafitri (Author)

395 - 403
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The Influence of Timeliness in Digital Financial Reporting (E-Reporting) on Market Reaction at the Indonesia Stock Exchange: The Mediating Role of Information Asymmetry

Gracesiela Yosephine Simanjuntak, Rimky Mandala Simanjuntak, Apriani Magdalena Sibarani, Rike Yolanda Panjaitan, Ivo Maelina Silitonga (Author)

404 - 423
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Analysis Of Financial Performance of The Regional Revenue and Expenditure Budget in The Pematangsiantar Regional Regional Management And Revenue Agency for the 2021-2023 Period

Marintan Saragih, Vitryani Tarigan (Author)

424 - 433
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Analysis Of the Influence of Financial Technology Peer-To-Peer (P2P) Lending and Payment Gateway on The Financial Performance Of MSMES In Pematangsiantar City

Mahaitin H Sinaga, Wico J Tarigan, Sri Martina (Author)

434 - 450
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Transparency And Public Participation as Determinants of Financial Management Accountability

Sri Martina, Djuli Sjafei Purba (Author)

451 - 466
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The Effect of Quality Costs on Damaged Products in CV. Aneka Ilmu of Pematangsiantar

Vitryani Tarigan, Marintan Saragih (Author)

467 – 477
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Implementation of Mental Health Support System and Its Impact on Organizational Performance of Large Hospitals in Medan: The Mediating Role of Employee Well - Being

Siti Normi Sinurat, Kristanty M N Nadapdap, Sondang Ni Bulan Marbun, M Doddy Simanjuntak, Maludin Panjaitan (Author)

478 - 495
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The Influence of Taxpayers' Environment and Level of Trust On Taxpayer Compliance in Paying Land and Building Taxes in Nagori Tempel Jaya, Simalungun Regency

Eva Sriwiyanti, Wico J Tarigan, Misni Syafriani (Author)

496 - 510
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