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All Journal AKUNTABILITAS Wahana Riset Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Akuntansi dan Bisnis Jurnal Basataka (JBT) Journal of Accounting Auditing and Business EkBis: Jurnal Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic economy and Community Engagement Journal of Accounting Inquiry Jurnal of Education Partner Interkoneksi: Journal of Computer Science and Digital Business
Sofyan Hadinata
Universitas Islam Negeri Sunan Kalijaga
Religion Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Journal of Accounting Inquiry

 1 
The Value Relevance of Earnings and Book Values: A Case from Financial Institutions in Indonesia Hadinata, Sofyan
Journal of Accounting Inquiry Vol. 2 No. 2 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.2.084-095

Abstract

Purpose: This study aims to assess the field of the accounting value relevance of earnings and book value on stock prices of banks and financial institutions listed in the Indonesia Stock Exchange. Methodology: Using a sample of available banks and financial institutions listed in the Indonesia Stock Exchange from 2014 to 2021, this paper accommodates the documented accounting information in an emerging market context by using stock price of four months after year-end as a dependent variable. This study used the panel data regression technique on 31 banks and 36 others financial institution during the study period. Findings: This research find that earnings and book value are statistically significant associated with firm stock price. Also, using these variables together is positively related to the firm stock price. Comparatively between banks and financial institutions, these obtain evidence that earnings per share is statistically more value-relevant than book value. Novelty: This research used the financial sector, both banking and other financial institutions, because both types of institutions are intermediary institutions that greatly influence a country's economy.
What Shapes the Perceived Quality of Local Government Financial Reports? Evidence from the Special Region of Yogyakarta Ridha, M. Arsyadi; Yoananda Aurora Salsabila; Hadinata, Sofyan
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.2.122-136

Abstract

Purpose: This study aims to examine the key factors influencing the perceived quality of local government financial reports, focusing on internal stakeholder perceptions of decision usefulness, public accountability, and transparency. Method: A quantitative research approach was employed using a survey method. The population comprised all local government units (Organisasi Perangkat Daerah or OPD) in the Special Region of Yogyakarta, with purposive judgment sampling used to select relevant departments and agencies. The respondents were finance and accounting personnel within each sampled OPD. Data were collected through structured questionnaires and analyzed using WarpPLS 7.0 to assess the measurement model and test the proposed hypotheses via structural equation modeling (SEM). Findings: The results reveal that perceived decision usefulness, accountability, and transparency each have a significant and positive effect on the perceived quality of financial reports. These findings suggest that internal users’ judgments of report quality are strongly influenced by how well financial information supports managerial decisions, fulfills accountability expectations, and communicates financial realities transparently. Novelty: This study contributes to the public sector accounting literature by integrating three theoretical perspectives, decision-usefulness theory, public accountability theory, and transparency theory, to explain variation in perceived financial reporting quality. By focusing on the perceptions of internal stakeholders in local government, the study offers a contextualized understanding of how technical and normative dimensions of reporting shape quality assessments in a decentralized public finance environment.
Co-Authors Abd Haris, Abd Abdul Munib Ahmad Ridwan Atnawi, Atnawi Diah Anggari Hardianti Dwi Marlina Wijayanti Faiz Rahman Siddiq Herlina, Eli Imas Juidah Java Mahbubillah Nibras Juliati Juliati Lailatis Syarifah M. Arsyadi Ridha Muhammad Yusuf Shalihin Muhfiatun, Muhfiatun Mustafa, Zulhikmah Putri Mustika Azzahrah Prasojo Prasojo Rizky Aulia Saroni, Saroni Siddiq, Faiz Rahman Yoananda Aurora Salsabila