Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific
Kunti Sunaryo
UPN Veteran Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Factors Influencing Oil Palm Plantation Companies’ Disclosure of Biological Assets Tio Sandela Nugroho; Kunti Sunaryo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3649

Abstract

Complete regulations regarding biological assets are contained in the PSAK 69 Statement which adopts the provisions of IAS 41. This research aims to provide empirical evidence regarding the influence of biological asset intensity, growth, public ownership, type of public accounting firm (KAP), and internationalization level on biological asset disclosure. The population in this study were oil palm plantation companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2022. The sample was selected using a purposive sampling method, and from the specified criteria, 14 companies were selected with a total of 70 observation data. This research is a quantitative study using secondary data, which is then analyzed using the multiple regression method. The research results show that the intensity of biological assets has a positive effect, while the level of internationalization has a negative effect on the disclosure of biological assets in oil palm plantation companies listed on the IDX in 2018-2022. However, the variables of company growth, public ownership, and type of KAP had no effect on the disclosure of biological assets in oil palm plantation companies in that period. This research implies that oil palm plantation companies with higher biological asset intensity are more likely to disclose biological assets, while internationalization negatively impacts such disclosure practices.
The Analysis of Financial Performance of Tourism Sector Company Listed on the Indonesian Stock Exchange Before and During the COVID-19 Pandemic Memet Tenan; Kunti Sunaryo; Retno Yulianti
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i2.2955

Abstract

This study aims to analyze the financial performance of the hotel, restaurant, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. Financial performance is measured by using the ratio of liquidity (CR), solvency, activity (DER), activity ratio (TATO), and profitability (ROA). The data used are secondary data obtained from the official website of IDX in 2018-2021. The population of this study is 38 companies and the number of research samples is 26 companies, which were obtained through purposive sampling in 2018-2021. The analytical method used is descriptive statistical test, data normality test, and Wilcoxon signed rank test. The results of this study show that CR and DER both increased during the pandemic compared to before, while TATO and ROA decreased. The decline in TATO is attributed to inefficient asset allocation, and the lower ROA is due to ongoing operating costs during the pandemic. In summary, there are differences in CR, DER, TATO, and ROA of hotel, restaurant, and tourism subsector companies that are listed on the IDX between before and during the COVID-19 pandemic.
Co-Authors Memet Tenan Retno Yulianti Tio Sandela Nugroho