This study aims to examine the effect of political relations on firm value with corporate governance mechanisms as a moderating variable. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using the purposive sampling method with a sample of 158 companies during the 2018-2020 period. Data were analyzed by panel data regression for hypothesis testing. The results of this study indicate that political connections have a positive effect on firm value. The corporate governance mechanism in the form of managerial ownership and the size of the board of commissioners is proven to be able to moderate the influence of political connections on firm value, but independent boards of commissioners are proven unable to moderate the influence of political connections on firm value. This implies that companies need to optimize their political connections to increase the value of the company. This study also finds that the corporate governance mechanism in the form of managerial ownership and the size of the board of commissioners weakens the positive influence of political relations on firm value.DOI: https://doi.org/10.26905/afr.v5i2.7762
{"title":"Koneksi Politik dan Nilai Perusahaan: Apakah Mekanisme Corporate Governance Memiliki Peran?","authors":"Y. W. Nugrahanti, Indriyani Nurfitri","doi":"10.26905/afr.v5i2.7762","DOIUrl":"https://doi.org/10.26905/afr.v5i2.7762","url":null,"abstract":"This study aims to examine the effect of political relations on firm value with corporate governance mechanisms as a moderating variable. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using the purposive sampling method with a sample of 158 companies during the 2018-2020 period. Data were analyzed by panel data regression for hypothesis testing. The results of this study indicate that political connections have a positive effect on firm value. The corporate governance mechanism in the form of managerial ownership and the size of the board of commissioners is proven to be able to moderate the influence of political connections on firm value, but independent boards of commissioners are proven unable to moderate the influence of political connections on firm value. This implies that companies need to optimize their political connections to increase the value of the company. This study also finds that the corporate governance mechanism in the form of managerial ownership and the size of the board of commissioners weakens the positive influence of political relations on firm value.DOI: https://doi.org/10.26905/afr.v5i2.7762","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77612331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to analyze the effect of fintech lending, venture capital, market orientation on MSME performance. In business performance, MSME owners still have problems using fintech lending, limited capital and market orientation knowledge. However, the existence of fintech lending can facilitate sales transactions and can provide capital easily. There are 250 SMEs registered in Kupang Village, then through the sample collection method using purposive sampling and obtained 50 manufacturing SMEs. The analytical technique used in this research is multiple linear regression. The results of this study indicate that business capital and market orientation have a positive influence on the performance of MSMEs. Fintech lending has no effect on the performance of MSMEs.DOI: https://doi.org/10.26905/afr.v5i2.7761
{"title":"Determinan Kinerja UMKM: Fintech Lending, Modal Usaha dan Orientasi Pasar","authors":"A. Febriyani, Maria Rio Rita","doi":"10.26905/afr.v5i2.7761","DOIUrl":"https://doi.org/10.26905/afr.v5i2.7761","url":null,"abstract":"The purpose of this research is to analyze the effect of fintech lending, venture capital, market orientation on MSME performance. In business performance, MSME owners still have problems using fintech lending, limited capital and market orientation knowledge. However, the existence of fintech lending can facilitate sales transactions and can provide capital easily. There are 250 SMEs registered in Kupang Village, then through the sample collection method using purposive sampling and obtained 50 manufacturing SMEs. The analytical technique used in this research is multiple linear regression. The results of this study indicate that business capital and market orientation have a positive influence on the performance of MSMEs. Fintech lending has no effect on the performance of MSMEs.DOI: https://doi.org/10.26905/afr.v5i2.7761","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76157318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Profitability is important for companies because profitability is the basis for assessing the company's condition. Debt to Equity Ratio is the ratio used to see the effect of the debt ratio on profitability. Operational costs are costs for operational activities that can affect profitability. Current Ratio can be used to compare current assets with liabilities. The rupiah exchange rate is the price of the rupiah against the currencies of other countries. The purpose of this study was to re-examine the effect of liquidity ratios, current ratios, operational costs, and the rupiah exchange rate on profitability. The population for this study were 30 food and beverage companies. While the samples used were 12 food and beverage companies. The sampling technique used is purposive sampling. The data analysis technique used is descriptive statistics, classical assumption test, and multiple linear analysis test. The findings of this study are Debt to Equity Ratio and Current Ratio have an effect on profitability. Meanwhile, Operational Costs and Rupiah Exchange Rate do not affect profitability.DOI: https://doi.org/10.26905/afr.v5i2.7541
{"title":"Struktur Modal dan Profitabilitas Industri Makanan dan Minuman di Indonesia","authors":"Metta Paramita, Natasia Alinsari","doi":"10.26905/afr.v5i2.7541","DOIUrl":"https://doi.org/10.26905/afr.v5i2.7541","url":null,"abstract":"Profitability is important for companies because profitability is the basis for assessing the company's condition. Debt to Equity Ratio is the ratio used to see the effect of the debt ratio on profitability. Operational costs are costs for operational activities that can affect profitability. Current Ratio can be used to compare current assets with liabilities. The rupiah exchange rate is the price of the rupiah against the currencies of other countries. The purpose of this study was to re-examine the effect of liquidity ratios, current ratios, operational costs, and the rupiah exchange rate on profitability. The population for this study were 30 food and beverage companies. While the samples used were 12 food and beverage companies. The sampling technique used is purposive sampling. The data analysis technique used is descriptive statistics, classical assumption test, and multiple linear analysis test. The findings of this study are Debt to Equity Ratio and Current Ratio have an effect on profitability. Meanwhile, Operational Costs and Rupiah Exchange Rate do not affect profitability.DOI: https://doi.org/10.26905/afr.v5i2.7541","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82690479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to examine the accounting information system, internal control and accounting software on the effectiveness of employee performance. and to examine the effect of moderating accounting information systems and internal control on the effectiveness of employee performance. The research method used is quantitative with the collection technique using a questionnaire. The number of samples used is 299 respondents. The sample was tested for validity and reliability testing. From the results of hypothesis testing, it proves that there is an influence of the accounting information system on employee performance, the influence of internal control on employee perfor-mance, the influence of the application of accounting software on employee performance, and the influence of accounting software moderation on the influence of internal control on employee performance. However, there is no effect of accounting software moderation on the effect of accounting information systems on employee performance.DOI: https://doi.org/10.26905/afr.v5i2.7831
{"title":"Sistem Informasi Akuntansi dan Internal Control terhadap Efektivitas Kinerja Karyawan Dimoderasi oleh Penerapan Software Akuntansi","authors":"Sihar Tambun, Ayu Pratiwi","doi":"10.26905/afr.v5i2.7873","DOIUrl":"https://doi.org/10.26905/afr.v5i2.7873","url":null,"abstract":"The purpose of this study was to examine the accounting information system, internal control and accounting software on the effectiveness of employee performance. and to examine the effect of moderating accounting information systems and internal control on the effectiveness of employee performance. The research method used is quantitative with the collection technique using a questionnaire. The number of samples used is 299 respondents. The sample was tested for validity and reliability testing. From the results of hypothesis testing, it proves that there is an influence of the accounting information system on employee performance, the influence of internal control on employee perfor-mance, the influence of the application of accounting software on employee performance, and the influence of accounting software moderation on the influence of internal control on employee performance. However, there is no effect of accounting software moderation on the effect of accounting information systems on employee performance.DOI: https://doi.org/10.26905/afr.v5i2.7831","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84346463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Cut Putri Silphia Chandra, Darwanis Darwanis, R. Ibrahim
Based on District/City Regional Government Financial Reports (LKPD) in Aceh, absorption of capital expenditures is still low compared to the previously set budget. In fact, the percentage of capital expenditure is very small compared to the total regional expenditure in each region. This study aims to determine the efficiency level of capital expenditures based on Data Envelopment Analysis (DEA) and Regional Financial Efficiency Ratios (RFER) in districts/cities in Aceh Province for the 2016 until 2019. Research input variables are capital expenditures and the research output variables are local revenue, investment, and economic growth. The research population is all districts/cities in Aceh province. The analytical method used is DEA with the help of DEAP software version 2.1 and RFER according to the Ministry of Home Affairs No.690,900,327 (1996). The results show that the efficiency level of capital expenditure in districts/cities in Aceh Province for the 2016-2019 period is better using the RFER calculation than using the DEA method. This study concludes that the use of capital expenditures in districts/cities in Aceh Province is quite efficient, so it is necessary to improve the quality of regional capital expenditure management that can encourage an increase in own source income, investment, and economic growth.DOI: https://doi.org/10.26905/afr.v5i.8037
{"title":"Efisiensi Belanja Modal Pemerintah Daerah: Studi Pada Kabupaten/Kota di Provinsi Aceh","authors":"Cut Putri Silphia Chandra, Darwanis Darwanis, R. Ibrahim","doi":"10.26905/afr.v5i2.8037","DOIUrl":"https://doi.org/10.26905/afr.v5i2.8037","url":null,"abstract":"Based on District/City Regional Government Financial Reports (LKPD) in Aceh, absorption of capital expenditures is still low compared to the previously set budget. In fact, the percentage of capital expenditure is very small compared to the total regional expenditure in each region. This study aims to determine the efficiency level of capital expenditures based on Data Envelopment Analysis (DEA) and Regional Financial Efficiency Ratios (RFER) in districts/cities in Aceh Province for the 2016 until 2019. Research input variables are capital expenditures and the research output variables are local revenue, investment, and economic growth. The research population is all districts/cities in Aceh province. The analytical method used is DEA with the help of DEAP software version 2.1 and RFER according to the Ministry of Home Affairs No.690,900,327 (1996). The results show that the efficiency level of capital expenditure in districts/cities in Aceh Province for the 2016-2019 period is better using the RFER calculation than using the DEA method. This study concludes that the use of capital expenditures in districts/cities in Aceh Province is quite efficient, so it is necessary to improve the quality of regional capital expenditure management that can encourage an increase in own source income, investment, and economic growth.DOI: https://doi.org/10.26905/afr.v5i.8037 ","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90086246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Indonesian stock market's response to the pandemic Covid-19 outbreak uses the event study method with abnormal return technical tools. This study aims to determine the stock market response to Covid-19, namely responding significantly negative and not because many stocks in other countries were affected by Covid-19. This event study method had carried out observations from 12 days before the announcement to 30 days after the announcement of Covid-19. The results of the data show that the data has no significant effect before and after the announcement by t-statistical analysis. In the significance test with daily observation data, the average abnormal return has no significant effect before the announcement. Then, after the announcement, the average normal return on the 5th, 8th, 15th, 17th and 26th day responded significantly negative, although not entirely. The results of this study indicate that the response of the Indonesian stock market is significantly negative due to the Covid-19 outbreakDOI: https://doi.org/10.26905/afr.v5i2.7601
{"title":"Respon Jangka Pendek Pasar Saham Indonesia terhadap Wabah Pandemi Covid-19","authors":"Kristiana Oktavia, Robiyanto Robiyanto, Harijono Harijono","doi":"10.26905/afr.v5i2.7601","DOIUrl":"https://doi.org/10.26905/afr.v5i2.7601","url":null,"abstract":"The Indonesian stock market's response to the pandemic Covid-19 outbreak uses the event study method with abnormal return technical tools. This study aims to determine the stock market response to Covid-19, namely responding significantly negative and not because many stocks in other countries were affected by Covid-19. This event study method had carried out observations from 12 days before the announcement to 30 days after the announcement of Covid-19. The results of the data show that the data has no significant effect before and after the announcement by t-statistical analysis. In the significance test with daily observation data, the average abnormal return has no significant effect before the announcement. Then, after the announcement, the average normal return on the 5th, 8th, 15th, 17th and 26th day responded significantly negative, although not entirely. The results of this study indicate that the response of the Indonesian stock market is significantly negative due to the Covid-19 outbreakDOI: https://doi.org/10.26905/afr.v5i2.7601","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75275149","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The value of the company is very important for the company because it can affect the views of stakeholders on the company's performance. Firm value is influenced by various factors, one of which is company profitability. Based on previous research, there are inconsistencies in research results, therefore researchers want to re-examine previous studies to see the effect of profitability on firm value with environmental performance as a moderating variable. In this study, companies engaged in the food and beverage industry were used that were listed on the Indonesia Stock Exchange in 2017-2020. The sample used consisted of 56 company data using purposive sampling technique. The results of this study indicate that profitability has a positive influence on firm value and environmental performance cannot moderate the relationship between profitability and the companyDOI:https://doi.org/10.26905/afr.v5i2.7542
{"title":"Profitabilitas dan Nilai Perusahaan: Peran Mediasi Kinerja Lingkungan","authors":"Amelia Natasya Sugiyanto, Natasia Alinsari","doi":"10.26905/afr.v5i2.7542","DOIUrl":"https://doi.org/10.26905/afr.v5i2.7542","url":null,"abstract":"The value of the company is very important for the company because it can affect the views of stakeholders on the company's performance. Firm value is influenced by various factors, one of which is company profitability. Based on previous research, there are inconsistencies in research results, therefore researchers want to re-examine previous studies to see the effect of profitability on firm value with environmental performance as a moderating variable. In this study, companies engaged in the food and beverage industry were used that were listed on the Indonesia Stock Exchange in 2017-2020. The sample used consisted of 56 company data using purposive sampling technique. The results of this study indicate that profitability has a positive influence on firm value and environmental performance cannot moderate the relationship between profitability and the companyDOI:https://doi.org/10.26905/afr.v5i2.7542","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80329103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Musthofa Amin Khusaini, Heru Fahlevi., I. Indayani
The Indonesian Central Government's Financial Reports are continuously improving in quality, but several studies in Indonesia have found that the usefulness of government accounting information for decision making is still low. This study aims to examine the effect of knowledge of government accounting and financial reporting and the use of information and communication technology on the quality of accounting information and its effect on the usefulness of government accounting information. This study also aims to describe how useful government accounting information is for decision making. Data was collected by distributing questionnaires to heads of work units, officials in the financial sector, and staff in the financial sector of central government vertical work units in Banda Aceh City, Sabang City, Aceh Besar District, Pidie District, and Pidie Jaya District. The sample is 229 work units taken randomly from a population of 350 work units. The data was processed using multiple linear regression. The results of the analysis show that knowledge of accounting and financial reporting and the use of information and communication technology have a significant influence on the quality of accounting information. In addition, there is no direct effect of the three variables on the usefulness of accounting information. However, the variables of knowledge about accounting and financial reporting and the use of information technology have an indirect effect on the usefulness of accounting information through accounting qualityDOI: https://doi.org/10.26905/afr.v5i2.7807
{"title":"Pentingkah Kualitas Informasi Akuntansi Pemerintah sebagai Dasar Pengambilan Keputusan?","authors":"Musthofa Amin Khusaini, Heru Fahlevi., I. Indayani","doi":"10.26905/afr.v5i2.7807","DOIUrl":"https://doi.org/10.26905/afr.v5i2.7807","url":null,"abstract":"The Indonesian Central Government's Financial Reports are continuously improving in quality, but several studies in Indonesia have found that the usefulness of government accounting information for decision making is still low. This study aims to examine the effect of knowledge of government accounting and financial reporting and the use of information and communication technology on the quality of accounting information and its effect on the usefulness of government accounting information. This study also aims to describe how useful government accounting information is for decision making. Data was collected by distributing questionnaires to heads of work units, officials in the financial sector, and staff in the financial sector of central government vertical work units in Banda Aceh City, Sabang City, Aceh Besar District, Pidie District, and Pidie Jaya District. The sample is 229 work units taken randomly from a population of 350 work units. The data was processed using multiple linear regression. The results of the analysis show that knowledge of accounting and financial reporting and the use of information and communication technology have a significant influence on the quality of accounting information. In addition, there is no direct effect of the three variables on the usefulness of accounting information. However, the variables of knowledge about accounting and financial reporting and the use of information technology have an indirect effect on the usefulness of accounting information through accounting qualityDOI: https://doi.org/10.26905/afr.v5i2.7807","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82705622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to analyze; 1) the effect of the entire company cycle on the capital structure, 2) the effect of business risk on the capital structure, and 3) the influence of the capital structure on the firm value, 4) the influence of the entire company life cycle on the firm value through the capital structure, and 5) influence of business risk on firm value through capital structure. The population of this research is technology companies listed on the Indonesia Stock Exchange for the period 2017-2020, with a selected sample of eight technology companies and using path analysis. The research findings are 1) there is no effect of the entire company cycle on the capital structure, 2) there is the effect of business risk on the capital structure, and 3) there is no effect of capital structure on firm value, 4) there is no effect of the entire company life cycle on firm value. through the capital structure, and 5) there is no influence of business risk on the value of the company through the capital structure.DOI:https://doi.org/10.26905/afr.v5i2.7769.
{"title":"Keputusan Struktur Modal Ditinjau dari Siklus Hidup Perusahaan dan Risiko Bisnis pada Perusahaan Teknologi","authors":"Nurshadrina Kartika Sari, Dedy Wijaya Kusuma","doi":"10.26905/afr.v5i2.7769","DOIUrl":"https://doi.org/10.26905/afr.v5i2.7769","url":null,"abstract":"The purpose of this research is to analyze; 1) the effect of the entire company cycle on the capital structure, 2) the effect of business risk on the capital structure, and 3) the influence of the capital structure on the firm value, 4) the influence of the entire company life cycle on the firm value through the capital structure, and 5) influence of business risk on firm value through capital structure. The population of this research is technology companies listed on the Indonesia Stock Exchange for the period 2017-2020, with a selected sample of eight technology companies and using path analysis. The research findings are 1) there is no effect of the entire company cycle on the capital structure, 2) there is the effect of business risk on the capital structure, and 3) there is no effect of capital structure on firm value, 4) there is no effect of the entire company life cycle on firm value. through the capital structure, and 5) there is no influence of business risk on the value of the company through the capital structure.DOI:https://doi.org/10.26905/afr.v5i2.7769.","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80782982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine how the influence of the disclosure of sustainability reports in the economic, environmental, and social fields on firm value in companies that follow the Asia Sustainability Report Rating. In this study, the research population is a company listed in the Asia Sustainability Report Rating period 2018-2020. There are 59 companies registered in the 2018-2020 period. Determination of the research sample using purposive sampling where the limitations of the selected sample are based on certain criteria. In this study using regression as an analytical technique. The results of this study indicate that the disclosure of sustainability reports in the economic and environmental fields has a significant positive effect on firm value. Meanwhile, the disclosure of sustainability re-ports in the social sector has no effect on Company Value.DOI: https://doi.org/10.26905/afr.v5i2.7810
{"title":"Sustainability Report terhadap Nilai Perusahaan: Studi Perusahaan yang Terdaftar dalam Sustainability Report Rating","authors":"Apriani Dorkas Rambu Atahau, Marino Firaj Kausar","doi":"10.26905/afr.v5i2.7810","DOIUrl":"https://doi.org/10.26905/afr.v5i2.7810","url":null,"abstract":"This study aims to determine how the influence of the disclosure of sustainability reports in the economic, environmental, and social fields on firm value in companies that follow the Asia Sustainability Report Rating. In this study, the research population is a company listed in the Asia Sustainability Report Rating period 2018-2020. There are 59 companies registered in the 2018-2020 period. Determination of the research sample using purposive sampling where the limitations of the selected sample are based on certain criteria. In this study using regression as an analytical technique. The results of this study indicate that the disclosure of sustainability reports in the economic and environmental fields has a significant positive effect on firm value. Meanwhile, the disclosure of sustainability re-ports in the social sector has no effect on Company Value.DOI: https://doi.org/10.26905/afr.v5i2.7810","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"67 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86077244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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