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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Accounting and Finance Management (JAFM)
Ira Grania Mustika
Universitas Tanjungpura, Pontianak, Indonesia
Economics, Econometrics & Finance

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Determinan Harga Saham pada Perusahaan Pertambangan Di Indonesia Tarisa Aurella; Elok Heniwati; Ira Grania Mustika
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.801

Abstract

Before making an investment, investors must analyze stock prices to avoid unfavorable situations. This study aims to determine the effect of Return on Asset (ROA), Return on Equity (ROE) and Current Ratio (CR) on stock prices in mining companies listed on the Indonesia Stock Exchange. This study uses quantitative research. The population in this study is mining companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling and obtained 42 data samples. The data in this study are secondary data obtained from the Indonesia Stock Exchange (IDX) and the company's official website. This study uses data analysis techniques, namely multiple linear regression analysis using IBM SPSS version 29. The results of this study indicate that return on assets does not affect stock prices in mining companies, return on equity has a positive and significant effect on stock prices in mining companies and current ratio does not affect stock prices in mining companies.
Pengaruh Financial Slack, Firm Size dan Carbon Performance terhadap Carbon Emission Disclosure Alya Agesti; Umiaty Hamzani; Ira Grania Mustika
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3610

Abstract

This study is motivated by the growing attention to climate change issues, which underscores the importance of corporate transparency in disclosing carbon emissions as a form of responsibility toward the environment and stakeholders. The objective of this study is to analyze the influence of financial slack, firm size, and carbon performance on carbon emissions disclosure among companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the 2021–2024 period. However, previous studies have reported inconsistent findings regarding the effects of financial slack, firm size, and carbon performance on carbon emissions disclosure. Furthermore, empirical evidence from the non-cyclical consumer sector remains relatively limited compared to carbon-intensive industries. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using purposive sampling based on specific criteria, resulting in 26 companies with a total of 104 observations. Data analysis was conducted using multiple linear regression, preceded by tests of classical assumptions to ensure the validity of the analytical model. The results indicate that firm size has a significant effect on carbon emissions disclosure, whereas financial slack and carbon performance do not show significant effects. In conclusion, firm size is the dominant factor driving increased carbon emissions disclosure, while internal financial factors and carbon performance have not been proven to be primary determinants in such disclosure practices. This finding indicates that external pressures such as regulatory demands drive disclosure more strongly than internal factors.
Co-Authors Alya Agesti Elok Heniwati Tarisa Aurella Umiaty Hamzani