Accounting

Rosinta Ria Panggabean, S.E., S.S., M.Ak.

Rosinta Ria Panggabean obtained her S1 degree from University of Indonesia and Open University, and her Master degree from University of Indonesia. She is a lecturer at the Department of Accounting and Finance of Bina Nusantara University where she teaches Financial Accounting, Advanced Accounting, Accounting Theory, and International Accounting in bachelor degree.

Awards

  1. Best paper in The 1st International Seminar & Call for Papers on Accounting for Society, Banten (2018).
  2. 2nd Best Paper in Seminar Nasional SENA II Akuntansi & Call for Papers, Banten (2019).
  3. Best Paper in Business & Economics National Conference, Jakarta (2019).
  4. Best Paper in 3rd International Research Conference on Economics and Business (IRCEB), Malang (2019).

Recent Publications

No. Title Source
1 Introduction of new intellectual capital disclosure framework in Indonesia. International Journal of Learning and Intellectual Capital, Vol 14, No. 4, 2017. Link: https://www.inderscience.com/info/inarticle.php?artid=87375 DOI: 10.1504/IJLIC.2017.087375
2 Intellectual capital reporting: case study of high intellectual capital corporations in Indonesia. International Journal of Learning and Intellectual Capital, Vol 14, No. 1, 2017. Link: https://www.inderscience.com/info/inarticle.php?artid=80638 DOI: 10.1504/IJLIC.2017.080638
3 The effect of firm’s characteristic and corporate governance to sustainability report disclosure. SEEIJ (Social Economics and Ecology International Journal), 2(1), Mar 2018. Link: https://journal.binus.ac.id/index.php/SEEIJ/article/view/5563

DOI: https://doi.org/10.21512/seeij.v2i1.5563

4 The importance of working environment disclosures in Indonesian financial industry: an application of Indonesia intellectual capital disclosures framework. International Journal of Learning and Intellectual Capital, Vol 15, No. 2, 2018. Link: https://www.inderscience.com/info/inarticle.php?artid=91973

DOI: 10.1504/IJLIC.2018.091973

5 The impact of tax aggressiveness, firm size, and foreign ownership to social responsibility. Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2, Juli 2018. Link: http://openjournal.unpam.ac.id/index.php/JIA/article/view/1738

DOI: http://dx.doi.org/10.32493/jiaup.v6i2.1738

6 Factors affecting the internet financial reporting (IFR) at manufacturing industry in Indonesia. Proceeding The International Conference on Accounting and Management Science (August 27th, 2018) Link: https://jurnal.stiekesatuan.ac.id/index.php/e-proceeding/article/view/154
7 Merger dan akuisisi, dampaknya pada likuiditas, profitabilitas, aktivitas, dan solvabilitas: Bukti dari Bursa Efek Indonesia. INOVASI: Jurnal Ilmiah Ilmu Manajemen, Vol. 6, No. 1, (2019), pp 13-28. Link:

http://openjournal.unpam.ac.id/index.php/Inovasi/article/view/3043

DOI: http://dx.doi.org/10.32493/Inovasi.v6i1.y2019.p13-28

8 Analisis faktor-faktor yang mempengaruhi kebijakan dividen pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Prosiding 10th Industrial Research Workshop and National Seminar, Vol. 10, No. 1, (2019), pp 665-674. Link:

https://jurnal.polban.ac.id/index.php/proceeding/article/view/1497

DOI: http://dx.doi.org/10.35313/irwns.v10i1.1497

9 Factors affecting profitability: evidence from Indonesia and Malaysia. Prosiding 10th Industrial Research Workshop and National Seminar, Vol. 10, No. 1, (2019), pp 982-991. Link:

https://jurnal.polban.ac.id/index.php/proceeding/article/view/1454

DOI: http://dx.doi.org/10.35313/irwns.v10i1.1454

10 Factors affecting capital structure and stock prices of agricultural and mining companies. Riset: Jurnal Aplikasi Ekonomi, Akuntansi dan Bisnis, Vol. 1, No. 2, September 2019, hal 099 – 111. Link:

https://ejournal.stiekesatuan.ac.id/index.php/riset/article/view/10

DOI: https://doi.org/10.35212/riset.v1i2.10

11 Factors affecting the integrity of manufacturing company financial statements in Indonesian Stock Exchange and Malaysian Stock Exchange. International Journal of Recent Technology and Engineering (IJRTE), Volume 8, Issue 4, pp 2252-2259. Link: https://www.ijrte.org/wp-content/uploads/papers/v8i4/D7141118419.pdf

DOI:10.35940/ijrte.D7141.118419

12 Dewan komisaris independen, komite audit, kualitas audit, kepemilikan manajerial, dividend payout ratio dan perataan laba. Ultima Accounting UMN Vol 11 No 2 Th 2019 Link: https://ejournals.umn.ac.id/index.php/Akun/article/view/1462

DOI: https://doi.org/10.31937/akuntansi.v11i2.1462

13 Determinants of intellectual capital performance in indonesian manufacturing companies. Advances in Social Science, Education and Humanities Research, volume 436 pp249 – 254. Link: https://www.atlantis-press.com/proceedings/bis-hess-19/125939525

DOI: https://doi.org/10.2991/assehr.k.200529.051

14 Firm size, financial distress, audit quality, and earnings management of banking companies. Advances in Social Science, Education and Humanities Research, volume 436 pp413 – 417. Link:

https://www.atlantis-press.com/proceedings/bis-hess-19/125939639

DOI: https://doi.org/10.2991/assehr.k.200529.086

15 Accuracy of financial distress model prediction: The implementation of artificial neural network, logistic regression, and discriminant analysis. Advances in Social Science, Education and Humanities Research, volume 436 pp402 – 406. Link:

https://www.atlantis-press.com/proceedings/bis-hess-19/125939605

DOI: https://doi.org/10.2991/assehr.k.200529.084

16 Pengaruh CSR dan intellectual capital terhadap kinerja keuangan. BALANCE: Jurnal Akuntansi, Auditing dan Keuangan, volume 16 no 1 (2019), pp62 – 92. Link: http://ejournal.atmajaya.ac.id/index.php/BALANCE/article/view/1287

DOI: https://doi.org/10.25170/balance.v16i1.1287

17 Factors affecting the dividend payout ratio of agriculture and mining companies.

Jurnal Akuntansi Vol 14 No 1 April 2020 hal 46 – 64. Link: http://ejournal.atmajaya.ac.id/index.php/JARA/article/view/949

DOI: https://doi.org/10.25170/jak.v14i1.949