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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Isnayni Sabila
Universitas Sebelas Maret
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Importance of Corporate Reputation in Reducing Stock Return Volatility: Evidence toward SDG 16 Isnayni Sabila; Rahmawati Rahmawati; Endang Dwi Amperawati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.162

Abstract

Objective: To examine the effects of trading volume activity and earnings quality on stock return volatility and investigates the moderating role of corporate reputation in non-cyclical consumer companies listed on the Indonesia Stock Exchange. The study also highlights the contribution of corporate reputation to sustainable capital market stability in line with SDG 16. Method: Using a quantitative approach with secondary data from non-cyclical consumer companies during 2017–2021. Hypotheses were tested using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results: The results show that trading volume activity positively affects stock return volatility, while earnings quality negatively affects stock return volatility. Furthermore, corporate reputation weakens the positive effect of trading volume activity on volatility and strengthens the negative effect of earnings quality on volatility, thereby contributing to lower market uncertainty and greater stability. Novelty: Extending prior research by incorporating corporate reputation as a moderating variable in the relationship between trading volume activity, earnings quality, and stock return volatility. The findings provide evidence from an emerging market context and demonstrate the role of corporate reputation in reducing market risk and supporting sustainable capital market development.
The Importance of Corporate Reputation in Reducing Stock Return Volatility: Evidence toward SDG 16 Isnayni Sabila; Rahmawati Rahmawati; Endang Dwi Amperawati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.162

Abstract

Objective: To examine the effects of trading volume activity and earnings quality on stock return volatility and investigates the moderating role of corporate reputation in non-cyclical consumer companies listed on the Indonesia Stock Exchange. The study also highlights the contribution of corporate reputation to sustainable capital market stability in line with SDG 16. Method: Using a quantitative approach with secondary data from non-cyclical consumer companies during 2017–2021. Hypotheses were tested using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results: The results show that trading volume activity positively affects stock return volatility, while earnings quality negatively affects stock return volatility. Furthermore, corporate reputation weakens the positive effect of trading volume activity on volatility and strengthens the negative effect of earnings quality on volatility, thereby contributing to lower market uncertainty and greater stability. Novelty: Extending prior research by incorporating corporate reputation as a moderating variable in the relationship between trading volume activity, earnings quality, and stock return volatility. The findings provide evidence from an emerging market context and demonstrate the role of corporate reputation in reducing market risk and supporting sustainable capital market development.
BIODIVERSITY DISCLOSURE IN FINANCIAL ACCOUNTING: A BIBLIOMETRIC OVERVIEW Arum Kusumaningdyah Adiati; Isnayni Sabila
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.876

Abstract

This study was conducted due to the limited number of comprehensive studies on biodiversity disclosure in financial accounting. In fact, this issue is becoming increasingly relevant to sustainability and investor decision-making. This research aims to identify trends, contributions, and gaps in the literature on biodiversity disclosure. The novelty of this study lies in the integration of bibliometric analysis with the identification of conceptual and geographical gaps. The method used a bibliometric analysis of relevant studies indexed in the Scopus database from 2011 to 2025. The analysis was facilitated by RStudio (Biblioshiny). The results indicated an increase in publications after 2020 and a dominance of developed nations, whilst developing countries such as Indonesia remain under-represented. This study contributes by identifying directions for future research, including the development of standardised and integrated biodiversity accounting models, and recommends strengthening disclosure standards in corporate reporting practices.
Co-Authors Arum Kusumaningdyah Adiati Endang Dwi Amperawati RAHMAWATI RAHMAWATI