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This Author published in this journals
All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) International Journal of Business, Technology, and Organizational Behavior (IJBTOB)
Sari Indra Pratama
Universitas Diponegoro
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Does Green Accounting Matter As a Determinant Of Financial Reporting Quality? A Bibliometric Literature Review Sari Indra Pratama; Totok Dewayanto
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 5 No. 1 (2025): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v5i1.331

Abstract

This study aims to analyze research trends on whether the quality of financial Reporting will increase with the implementation of green accounting practices. This is an effort to raise corporate awareness of the environment in this growing era which is reflected in the quality of transparent and accountable financial statements. This research was conducted with a Bibliometric study on the Scopus database peridoe 2019-2024. The keywords used are “Green Accounting” and “Quality of Financial Statement” to produce a more specific data search according to the research theme category with 547 articles. The findings show that the increasing trend of publications on the application of green accounting practices can improve the Quality of Financial Reporting with an average of 10% per year and an Annual Growth Rate percentage of 6.54%, especially in 2023 experiencing a significant increase. So based on the findings of the increasing trend of publications, it shows that more companies are integrating green accounting practices into their accounting systems and this practice helps improve the quality of financial reporting.
FINANCIAL PERFORMANCE AND TRADING ACTIVITY AS DETERMINANTS OF STOCK PRICES IN ASEAN RETAIL FIRMS Darman Saputra; Julia Julia; Sari Indra Pratama
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 14 No 1 (2025): Volume 14 Nomor 1 Tahun 2025
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v14i1.10901

Abstract

Obtaining cash from the general public through the stock market is one of the ways that businesses may participate in the capital market. In addition to generating prospects for stock exchanges in international markets, the capital markets in the ASEAN area provide new opportunities to investors in the nations that make up the ASEAN region. Specifically, the purpose of this study is to investigate the impact that fundamental considerations and systematic risk have on the values of shares that are traded on the Asean Stock Exchange. Purposive sampling is the procedure that is utilized in the sampling methodology. The population of this study consists of all of the retail sector firms that are listed on the ASEANStock Exchange. There are 121 companies in the population, and 23 companies are included in the sample. The findings of the research indicate that the return on assets has a negative impact on stock prices, earnings per share does not have any impact on stock prices, the debt to equity ratio does not have any impact on stock prices, the price earnings ratio has a positive impact on stock prices, and the volume of stock trading has no impact on stock prices. These findings pertain to the stock prices of companies operating in the retail sector.
Co-Authors Darman Saputra Julia Julia Totok Dewayanto