METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist

The Effect of Interest Rate Volatility, Financial Technology, and Operational Efficiency on the Profitability of Banking Sector Companies Listed on the Indonesia Stock Exchange in 2021-2024

Citra Oktafiani Sirait — 2026-04-30

This study aims to examine and analyze the effect of interest rate volatility, financial technology, and operational efficiency on the profitability of banking sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this study is purposive sampling. The population consists of 48 banking companies, of which 21 companies were selected as samples. The data were obtained from companies listed on the Indonesia Stock Exchange through the official website www.idx.co.id. This research employs a quantitative approach with multiple linear regression analysis as the data analysis method. The results show that partially, interest rate volatility has a negative and insignificant effect on profitability. Financial technology has a positive and significant effect on profitability, while operational efficiency has a negative and insignificant effect on profitability. Simultaneously, interest rate volatility, financial technology, and operational efficiency have a significant effect on profitability. The coefficient of determination indicates that interest rate volatility, financial technology, and operational efficiency are able to explain 10.1% of the variation in profitability, while the remaining 89.9% is explained by other variables not included in the regression model.

The Effect of Good Corporate Governance on Risk Management Disclosure in State-Owned Enterprises Listed on the Indonesia Stock Exchange (IDX) Period 2021-2024

Erna Saputri — 2026-04-30

This investigation was undertaken to test and analyze the effect of Good Corporate Governance on risk management information disclosure in state-owned companies registered on the Indonesia Stock Exchange. The sampling method used purposive sampling from an entire population of 24 state-owned enterprises, where all 24 companies served as research samples with data collected via www.idx.co.id. The research adopted a quantitative methodology employing multiple linear regression analysis as the analytical technique. Research outcomes reveal that partially, the board of commissioners exerts a positive yet statistically insignificant effect on risk management disclosure. Conversely, the audit committee exhibits a positive and statistically significant influence on risk management disclosure. Meanwhile, institutional ownership demonstrates a negative and non-significant impact on risk management information disclosure. Concurrently, all three independent variables namely the board of commissioners, audit committee, and institutional ownership display a significant collective influence on risk management disclosure. According to the coefficient of determination assessment, the board of commissioners, audit committee, and institutional ownership variables account for 31.5% of the variance in risk management disclosure, whereas the remaining 68.5% is attributable to other variables not incorporated in this study's regression framework.

Analisis Penerapan Sustainability Aspek Environmental Berdasarkan POJK No.51/POJK.03/2017 Pada Perusahaan Kelapa Sawit yang Terdaftar Pada Gabungan Pengusaha Kelapa Sawit Indonesia (GAPKI)

Helen Ronauli Br Hutasoit — 2026-04-30

The palm oil industry serves as one of Indonesia’s key economic pillars due to its contribution to foreign exchange earnings and employment. In line with POJK Number 51 on Sustainable Finance, companies in this sector are required to disclose sustainability reports that include environmental aspects. This study aims to analyze the level of environmental disclosure implementation in sustainability reports of palm oil companies that are members of the GAPKI during the 2021–2023 period. This research employs a quantitative descriptive method with a content analysis approach based on disclosure indicators regulated in POJK Number.51. Secondary data were obtained from annual and sustainability reports published on the official websites of GAPKI and each company. Of the 20 companies that issued sustainability reports, 13 were consistently reporting for three consecutive years and were selected as the research sample, totaling 39 observations. The results show a significant improvement in the quality of environmental disclosures from year to year. In 2021, most companies were categorized as partially applied, rising to well applied in 2022, and achieving fully applied in 2023. This trend reflects the growing awareness and commitment of palm oil companies to implement sustainable business practices in compliance with regulatory standards. Overall, the findings emphasize that environmental disclosure plays an important role as a form of corporate accountability and transparency to stakeholders, supporting sustainable development goals within Indonesia’s palm oil industry.

The Effect of Market Value and BID–ASK Spread on Stock Holding Period in LQ45 Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period

Itce Hutagalung — 2026-04-30

This study aims to determine whether market value and bid-ask spread affect the holding period. The population of this study consists of LQ 45 companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population includes 45 companies with the same sample that meets the criteria. The technique used is purposive sampling. The data analysis technique used is multiple linear regression. The results of the study show that partially, the independent variable market value has a significant effect on the stock holding period. The bid-ask spread does not have a significant effect on the stock holding period. Furthermore, simultaneous testing proves that market value and bid-ask spread have a significant effect on the stock holding period. In the coefficient of determination test, it was found that the variables market value and bid-ask spread can explain 83.6% of the holding period variable, while the remaining 16.4% is influenced by other variables outside the research model.

The Effect of Tax Socialozation, Tax Knowladge, and Tax Sanction on Individual Taxpayer Compliance KPP Pratama Medan Timur

Naomi Deswita Telaumbanua — 2026-04-30

This study examines tax socialization, tax knowledge, and tax sanctions effects on individual taxpayer compliance at KPP Pratama Medan Timur during 2025. Using multiple linear regression on 104 observations, results show tax socialization significantly positively affects compliance (β = 0.201, p = 0.003), demonstrating effective information dissemination. Tax knowledge demonstrates positive but insignificant influence (β = 0.025, p = 0.655), suggesting knowledge alone proves insufficient without motivational factors. Tax sanctions exhibit the strongest significant positive effects (β = 0.336, p = 0.000), signaling deterrence effectiveness. Simultaneous testing confirms significant collective effects (F = 24.167, p = 0.000), explaining substantial compliance variance (R² = 0.420). Findings suggest integrated approaches balancing educational support, capacity building, and credible enforcement optimize compliance outcomes in taxation contexts.

Pengaruh Green Banking Disclosure, Efisiensi Operasional, dan Capital Adequacy Ratio Terhadap Profitabilitas pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024

Nerlin P. Simanjuntak — 2026-04-30

This study aims to examine and analyze the effect of Green Banking Disclosure, Operational Efficiency, and Capital Adequacy Ratio on Profitability in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This study uses a quantitative approach with secondary data sourced from annual reports and sustainability reports of banking companies. The sampling method used is purposive sampling, resulting in 18 banking companies as samples with 73 observations after outlier treatment. The data analysis method used is multiple linear regression analysis processed with IBM SPSS Statistics 26. The results show that partially Green Banking has a negative and insignificant effect on Profitability, Operational Efficiency (BOPO) has a negative and significant effect on Profitability, and Capital Adequacy Ratio (CAR) has a positive and insignificant effect on Profitability. Simultaneously, Green Banking, Operational Efficiency, and Capital Adequacy Ratio have a significant effect on Profitability. The coefficient of determination (Adjusted R²) is 87.7%, meaning these three variables together explain 87.7% of the variation in Profitability (ROA), while the remaining 12.3% is influenced by other variables not included in the model.

Literasi Digital dan Kinerja UMKM: Peran Mediasi Inovasi Produk dan Akses Permodalan di Kabupaten Minahasa

Pebisitona Mesajaya Purba — 2026-04-30

This study aims to analyze the effect of digital literacy on MSME performance with product innovation and access to capital as mediating variables among MSMEs in Minahasa Regency, North Sulawesi Province. A quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed. The population consists of MSMEs registered with the Department of Cooperatives and SMEs of Minahasa Regency, with a total of three thousand eight hundred and seventy-four business units based on official data from the Department of Cooperatives and SMEs of North Sulawesi Province (Diskopukm Sulutprov, 2022). A final sample 53 respondents was selected through purposive sampling with strict inclusion criteria. The results show that digital literacy has a significant positive direct effect on product innovation, access to capital, and MSME performance. Product innovation and access to capital also significantly influence MSME performance. Mediation testing confirms that both product innovation and access to capital partially mediate the relationship between digital literacy and MSME performance, with product innovation serving as the more dominant mediating pathway. The coefficient of determination for MSME performance is high, indicating that the research model has strong explanatory power. These findings underscore the strategic importance of strengthening digital literacy as a key lever for enhancing MSME competitiveness in regional economic contexts.

The Influence of Sustainability Reportdisclosure on Financial Perfomance Energy Sector Companies Listed the Indonesia Stock Exchange (IDX) Period 2021-2024

Riska Sembiring — 2026-04-30

This study aims to investigate and analyze the extent to which sustainability report disclosure influences the financial performance of companies operating within the energy sector that are officially listed on the Indonesia Stock Exchange (IDX). The sampling technique employed in this research is purposive sampling, applied to a population comprising 91 energy sector companies. From this population, a total of 10 energy sector companies listed on the Indonesia Stock Exchange were selected as the final research sample, accessed through the official IDX website at www.idx.co.id. The research adopts a quantitative approach as its primary methodology, with multiple linear regression analysis serving as the main data analysis technique used to examine the relationships between the variables under investigation. The findings of this study reveal that, when examined partially, economic performance demonstrates a positive yet statistically insignificant effect on financial performance, while environmental performance is found to exert a positive and statistically significant influence on financial performance. In contrast, social performance is shown to produce a negative and statistically insignificant impact on financial performance. However, when all three variables are tested simultaneously, the collective disclosure of economic performance, environmental performance, and social performance is found to have a significant and meaningful effect on financial performance as a whole. Furthermore, the results of the coefficient of determination test indicate that the combined variables of Economic Performance, Environmental Performance, and Social Performance are collectively capable of explaining approximately 13.7% of the total variation observed in the Financial Performance variable. The remaining 86.3% of the variation in financial performance is attributed to other variables and factors that were not incorporated into the regression model of the present study, suggesting that a broader range of determinants beyond those examined here may also play a substantial role in shaping the financial outcomes of energy sector companies listed on the Indonesia Stock Exchange.

The Influence of Corporate Social Responsibility and Green Accounting Implementation on Sustainable Development Goals in Mining Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2022-2024

Rizki Lumban Tobing — 2026-04-30

This study aims to examine and analyze the influence of corporate social responsibility and green accounting implementation on sustainable development goals in mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The type of sample used is purposive sampling with a total population of 63 mining sector companies and a sample used by the researcher of 12 mining sector companies listed on the Indonesia Stock Exchange through www.idx.co.id. The type of research conducted is quantitative research with the data analysis method used being multiple linear regression analysis. The research results show that partially Corporate Social Responsibility (CSR) has a positive and insignificant significant effect on Sustainability Development Goals (SDGs), Green Accounting has a positive and significant effect on Sustainability Development Goals (SDGs), while simultaneously the variables Corporate Social Responsibility (CSR) and Green Accounting have a significant effect on Sustainability Development Goals (SDGs). The results of the coefficient of determination test for the variables Corporate Social Responsibility (CSR) and Green Accounting on Sustainability Development Goals (SDGs) are able to explain the Sustainability Development Goals (SDGs) variable by 18.1% and the remaining 81.9% is influenced by other variables not included in the regression model of the study.

Analisis Penerapan Akuntansi Lingkungan pada PT. Perkebunan Nusantara IV Regional II Balimbingan

Tasya Krista Winda Sipayung — 2026-04-30

This study aims to examine the implementation of environmental accounting and to analyze the level of effectiveness and efficiency of its implementation at PT Perkebunan Nusantara IV Regional II Balimbingan. The research employed a descriptive method with qualitative and quantitative approaches. Data were collected through interviews, documentation, and the company’s financial reports. The effectiveness was measured using a weighted checklist method, while efficiency was analyzed using ratio analysis. The results indicate that the implementation of environmental accounting at PT Perkebunan Nusantara IV Regional II Balimbingan has been carried out through the stages of identification, recognition, measurement, presentation, and disclosure of environmental costs. Based on the weighted assessment of all indicators, the effectiveness level reached 93%, which falls into the very effective category. Furthermore, the efficiency analysis shows that the environmental cost ratio of 73.64% reflects the company’s ability to control environmental expenditures according to the allocated budget, the environmental activity efficiency of 71.43% indicates that most environmental programs have been implemented, and the waste-to-production volume ratio of 11.43% suggests that waste management still needs improvement to achieve optimal performance.

Analisis Penerapan Sustainability Aspek Sosial terhadap Kinerja Keuangan pada Perusahaan Kelapa Sawit yang Terdaftar pada Gabungan Pengusaha Kelapa Sawit Indonesia (GAPKI)

Yoshua Sihotang — 2026-04-30

This research aims to analyze the implementation of social aspect disclosures in sustainability reports and their relationship with financial performance in GAPKI member companies during 2021-2023. Out of 20 companies that published annual reports and sustainability reports, only 13 consistently reported for three consecutive years and were therefore used as research samples. The research method employed is quantitative with an exploratory approach. Financial performance was analyzed using Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The results show that most companies have achieved a high level of disclosure, with the majority reaching 100% (fully applied) in 2023. However, the increase in disclosure did not align with a consistent pattern in financial performance, as the financial ratios tended to fluctuate. These findings indicate that the implementation and disclosure of the social aspect in sustainability reports serve more to enhance accountability, transparency, and corporate image, while their direct relationship with financial performance has not been clearly observed.