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All Journal SEIKO : Journal of Management & Business Jurnal Akuntansi MABIS: Manajemen dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Kajian Akuntansi JAF- Journal of Accounting and Finance Jurnal Akuntansi dan Keuangan Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Tangible Journal Contemporary Journal on Business and Accounting Atestasi : Jurnal Ilmiah Akuntansi
Ana Mardiana
Fakultas Ekonomi Dan Bisnis Universitas Atma Jaya Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Neuroscience Social Sciences Other

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Disclosure sustainability reporting and corporate governance business performance: how it impacts on market performance Divine Prilly Yolanda; Fransiskus Eduardus DAROMES; Ana Mardiana
Manajemen dan Bisnis Vol 21, No 2 (2022): September 2022
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v21i2.573

Abstract

This research proves empirically that the mechanism of corporate governance and sustainability report as a predictor of financial performance and its impact on market performance. The research model is built on the basis of stakeholder theory. This research uses purposive sampling method in sampling technique. The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2017-2019 which publish annual reports and sustainability reports, respectively. The results of this study indicate that both the disclosure of the sustainability report and the corporate governance mechanism have a positive and significant effect on financial performance. Financial performance has a positive and significant effect on market performance. Further findings indicate that corporate governance mechanisms affect market performance through financial performance. On the other hand, the disclosure of the sustainability report has no effect on market performance through financial performance.
The Impact of Corporate Reputation on the Cost of Equity as Mediated by Earnings Quality Ana Mardiana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.268

Abstract

A good corporate reputation is essential for a company because it can create value and an intangible asset that makes it difficult for competitors to replicate. This study investigates the effect of company reputation on the cost of equity through earnings quality as an intervening variable. The Corporate Image Index measures the reputation of the company in this study. The cost of equity is measured using the Ohlson method. Modified Jones measures earnings quality as an intervening variable. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange and the Corporate Image Index from 2016 to 2018. The sample selection was carried out using the purposive sampling method, with a total sample of 189 companies. This research uses a path analysis method with the help of SPSS version 23 software. The theory used in this research is agency theory. Based on this study's statistical results, the company's reputation does not have a significant effect on earnings quality but has a negative and significant effect on the cost of equity. This study also shows that earnings quality has a negative and significant effect on the cost of equity. In addition, the results of the Sobel test show that earnings quality does not mediate the relationship between company reputation and cost of equity.
Co-Authors Alfonsus Jantong Angel Excella Virghita Anita Holly Anthony Holly Anthony Holly Chintia Jimmiawan Divine Prilly Yolanda Excel Limbunan Feby Amely Yaury Fransiskus Eduardus Daromes Fransiskus Randa Herlinda Pietoyo Imelda The Jayanti Jayanti Jocelyn Odelia Josephine Joshua Santoso Lavenia Leonard Leonardus Matangkin Lukman Lukman Marselinus Asri Paulus Tangke Robert Jao Sindi Claudia Sambur Suwandi Ng