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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Hasanuddin Economics and Business Review SENTRALISASI Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Nobel Management Review Journal of Social And Economics Research Journal of Business, Social and Technology Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Akrual: Jurnal Bisnis dan Akuntansi Kontemporer journal of social and economic research
ABDUL HAMID HABBE
Universitas Hasanuddin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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TELAAH FILSAFAT MORAL SEBAGAI DASAR PENGAMBILAN KEPUTUSAN ETIS DALAM AKUNTANSI Andi Sri Kumala Putri P; Abdul Hamid Habbe; Gagarin Panggalung
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.280

Abstract

This article aims to examine the concept of moral philosophy as a conceptual basis in ethical decision-making in the accounting profession. The development of the business world and major ethics scandals such as Enron and WorldCom show that ethical failures can cause widespread social and economic harm. This requires accountants to not only have technical ability, but also a strong moral foundation. Ethical decision-making must be rooted in rational moral considerations, not simply formal adherence to professional standards. This research uses a qualitative method with a library research approach, examining scientific literature, professional codes of ethics, and classic works of philosophers. Data analysis is carried out by qualitative content analysis to identify, interpret, and synthesize moral concepts. The results of the study show that moral philosophy, which is generally divided into deontology, utilitarianism, and virtue ethics, provides a comprehensive framework of thinking for accountants. Deontology emphasizes the moral obligation to act honestly and fairly (integrity) regardless of the consequences. Utilitarianism assesses actions based on the greatest benefits to many parties, encouraging accountants to weigh the social impact of their decisions on a wide range of stakeholders. Meanwhile, the Virtue Ethics focuses on the formation of the accountant's character and personal integrity, ensuring that the accountant acts morally correct even without external supervision. These three theories fundamentally strengthen the five fundamental ethical principles set forth by the Code of Ethics of the Indonesian Institute of Accountants (IAI, 2022). Thus, an understanding of moral philosophy is essential to strengthen the basis of accountants' ethical considerations and increase public trust in the credibility of the profession.
PENGUJIAN EFISIENSI PASAR BENTUK SETENGAH KUAT PADA SEKTOR REAL ESTATE: ANALISIS INFORMATION CONTENT PENGUMUMAN LABA DI ERA SUKU BUNGA TINGGI (2022-2024) Nuraeni; Winda Aulia Syam; Ela Safitri; Olyvia Melky Yanti; Abdul Hamid Habbe; Agus Bandang
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1150

Abstract

Penelitian ini bertujuan untuk menguji efisiensi pasar bentuk setengah kuat (semi-strong form) pada sektor Real Estate di Bursa Efek Indonesia periode 2022-2024. Di tengah volatilitas makroekonomi pasca-pandemi, relevansi laporan keuangan tahunan sebagai sumber informasi utama bagi investor dipertanyakan. Menggunakan metodologi Event Study, penelitian ini menganalisis reaksi pasar di sekitar tanggal pengumuman laba tahunan dengan jendela pengamatan 11 hari (t-5) hingga (t+5) pada 37 perusahaan yang terdaftar secara konsisten. Hasil pengujian Paired Sample t-Test menunjukkan tidak terdapat perbedaan Average Abnormal Return (AAR) yang signifikan antara periode sebelum dan sesudah pengumuman laba pada tahun 2022, 2023, dan 2024. Temuan ini mengindikasikan bahwa laporan keuangan tahunan tidak mengandung information content yang mengejutkan pasar (no earnings surprise). Hal ini mendukung argumen bahwa investor sektor properti cenderung mengantisipasi kinerja emiten melalui indikator operasional dini (seperti data marketing sales bulanan) dan lebih bereaksi terhadap sentimen makroekonomi dibandingkan rilis laba historis. Penelitian menyimpulkan bahwa pasar modal Indonesia pada sektor ini efisien secara informasi, di mana harga telah menyesuaikan diri sebelum publikasi resmi. Selain itu, pola CAAR menunjukkan pergerakan yang datar sehingga mempertegas bahwa pengumuman laba tidak menghasilkan akumulasi abnormal return yang signifikan.
Co-Authors - Indrawan Azis, - Agus Bandang Amin Wijoyo Amiruddin Amiruddin Andi Manggala Putra Andi Sri Kumala Putri P Mala Anwar, Anas Iswanto Ela Safitri Ferry Adang Gagarin Panggalung Gagaring Pagalung Haliah, Haliah Muhammad Achyar Ibrahim Muhammad Ashari Nur Azikin Nuraeni Nurkholifah Burhanuddin Olyvia Melky Yanti PAULUS TANGKE Riza Praditha Robert Jao Winda Aulia Syam Yohanis Rura