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All Journal International Journal of Financial, Accounting, and Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Social and Management Studies (IJOSMAS) International Journal of Educational Research and Social Sciences (IJERSC) Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Augustine, Yvonne
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of Green Competitive Advantage to Value Relevance of Earning and Book Value Rachmawati, Sistya; Murwaningsari, Etty; Augustine, Yvonne
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i6.242

Abstract

The purpose of this study is to analyze the empirical evidence of the effect of green competitive advantage on the value relevance of earnings and book value in terms of the stock price model and the cumulative abnormal return model (return model). The data used in this study is secondary data derived from annual reports and sustainability reports listed on the IDX-IC (IDX Industrial Classification) and taken from the Indonesia Stock Exchange (IDX) through the website (www.idx-ic.co .id). The research sample was taken by purposive sampling with a total of 110 observations. The results showed a significant positive effect of green competitive advantage on the value relevance of earnings, both the price model and the return model. Thus, information is said to be relevant if information on green competitive advantage can contribute to profits and react positively to the market, so that it can be used as a basis for decision making. The test results show that there is no significant negative effect for green competitive advantage on the value relevance of book value with the price model. However, the green competitive advantage for the return model has a significant negative effect on the value relevance of book value. These results indicate that investors fail to recognize the potential book value in the future. Thus the information is said to be irrelevant because the green competitive advantage information reflected in the book value is not responded to by the market. The results of this study indicate that the value relevance of earning and book value is non-linear.
The Influence Of Strategic Management Accounting And Information Technology Capability On Company Performance With Sustainable Competitive Advantage As The Mediator Indrawati Marpaung, Elyzabet; Aryati, Titik; Augustine, Yvonne
International Journal of Educational Research & Social Sciences Vol. 3 No. 5 (2022): October 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i5.516

Abstract

This study analyzes the influence of strategic management accounting and information technology capability on company performance and examines sustainable competitive advantage that can mediate the effect of strategic management accounting and information technology capability on company performance. The population of this study was companies from raw materials, industry, primary and non-primary consumer goods, and health sectors in Indonesia. Meanwhile, the research respondents were the employees of these companies. To collect the respondents’ responses, we employed the survey method. The employees’ responses from the same company were averagely calculated to be one value; therefore, one value stands for one company. This study employed 203 relevant companies so that it employed a structural equation model based on covariance. The hypothesis examination has revealed that strategic management accounting has a positive effect on sustainable competitive advantage. Sustainable competitive advantage has a positive effect on company performance. In contrast, strategic management accounting and information technology capability do not affect company performance. Information technology capability has no effect on sustainable competitive advantage. Sustainable competitive advantage can mediate the influence of strategic management accounting on company performance. Sustainable competitive advantage cannot mediate the effect of information technology capability on company performance.Finally, the application of strategic management accounting enables companies to achieve sustainable competitive advantage and ultimately improve company performance.
Co-Authors Achmad Tavip Junaedi Agus Bandiyono Aminuyati Amries Rusli Tanjung Andi Andi Arviana, Mellisa Astuti, Henik Haris Cecilia, Cecilia Chandra, Megawati Etty Murwaningsari Fransisca, Luciana Gusrio Tendra Hocky, Agus Indrawati Marpaung, Elyzabet Indri Yovita Kudri, Muhammad Wan Mukhsin Mukhsin Mulyawati, Lely Musa, Sulaiman Nicholas Renaldo Nyoto Nyoto, Nyoto Oktavianus, Roni Aron Priyono Priyono Putri, Novita Yulia Samosir, David Kiki Baringin M T Sekar Mayangsari Sistya Rachmawati Suhardjo Suharti Suyono Suyono Teddy Chandra Titik Aryati Veronica, Kristy