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All Journal Kreano, Jurnal Matematika Kreatif-Inovatif MUDARRISA Indonesian Journal of Islamic Education Studies MODELING: Jurnal Program Studi PGMI Sebatik Jurnal Inventa Jurnal ULTIMA Accounting Islamic Review : Jurnal Riset dan Kajian Keislaman Journal of Humanities and Social Studies Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Jurnal Riset Akuntansi Kontemporer Jurnal Paedagogy Jurnal Ilmiah Spectral Riwayah : Jurnal Studi Hadis Ideguru: Jurnal Karya Ilmiah Guru Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Jurnal Techno Bahari ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Nabawi: Journal of Hadith Studies Jurnal Public Relations (J-PR) Bulletin of Science Education Jurnal El-Thawalib Nusantara of Engineering (NOE) Universal Raharja Community (URNITY Journal) Caruban: Jurnal Ilmiah Ilmu Pendidikan Dasar Jurnal Pengabdian Masyarakat Bangsa Setyaki : Jurnal Studi Keagamaan Islam Analysis : Journal of Education Jurnal Komprehenshif Pedagogik : Jurnal Pendidikan dan Riset Khidmat : Jurnal Pendidikan dan Ilmu Sosial Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Journal of Islamic Thought and Philosophy Jurnal Kualitas Pendidikan Kreano, Jurnal Matematika Kreatif Inovatif Jurnal El-Thawalib
Irfan Fauzi
Universitas Muhammadiyah Purworejo
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Journal : Jurnal ULTIMA Accounting

 1 
APAKAH PENGUNGKAPAN KEBERLANJUTAN DAN PELAPORAN TERINTEGRASI DAPAT MENURUNKAN RISIKO IDIOSINKRATIK? Firmansyah, Amrie; Pua Geno, Muchamad Rizal; Pamungkas, Pria Aji; Fauzi, Irfan; Bachtiar, Muchamad Izaaz Hannun
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3362

Abstract

Abstract - Risk is something that most investors encounter when investing. Idiosyncratic risk is a risk that can be controlled and diversified to lessen it. Idiosyncratic risks arise due to internal firm conditions, which can stem from manager policies. This study aims to investigate the impact of sustainability disclosure and integrated reporting on idiosyncratic risks. This quantitative study uses research data from the financial reports of manufacturing businesses listed on the IDX between 2016 and 2020, found at www.idx.co.id. This study also makes use of data from www.financial.yahoo.com. Furthermore, this study uses monthly data on 10-year government bond yields from www.bloomberg.com. Purposive sampling was used to select 555 observations (firm-year) for this study. According to this study, sustainability disclosure has a beneficial influence on idiosyncratic risk when utilizing both the market and Fama-French models. Using the Fama-French model, this study discovered that integrated reporting had a favorable influence on idiosyncratic risk. Integrated reporting, on the other hand, has no influence on idiosyncratic risk when utilizing the market model. This study extends capital market-based financial accounting research by using non-financial data and information essential in making investment decisions in addition to financial report figures. Keywords: Disclosure; Investment; Non-Financial; Non-Systematic Risk
Co-Authors Ahman Ahman, Ahman Al ‘Alam, Muhammad Panji Anugerah Amanda Saragih, Arivia Amelia, Desti Amrie Firmansyah Andika Arisetyawan, Andika Anggriani, Bungaria Anna Fitri Hindriana Anwar, Zaeni Apni, Cut Nadila Ardhiansyah, Fahmy Ardi Sanjaya Ariadi, Rika Asterina Arip, Asep Ginanjar Ash-Shiddiqi, Hasby Audina, Nadya Cindy Azzahra, Aulia Laila Azzahrah, Humairah Bachtiar, Muchamad Izaaz Hannun Chano, Jiraporn Cindy Audina, Nadya Dian Kusumawati Dian Yustisia Didi Suryadi Ellenasari, Jesica Farid Rizqi Maulana Fazhari, Firda Alivia Fitri, Anisa Fitriyani, Yani Geno, Muchamad Rizal Pua Giawa, Trisman Johan Abdi Hafiyani, Silmi Hafnida Aurilie, Ukhti Hannun, Muchamad Izaaz Hanum, Azizah Indri Handayani, Indri Indriani, Tarisya Irawan, Yusuf Cahya Irsandi, Muhammad Jaenal Arifin Junaidi Arsyad, Junaidi Khairani, Mifta Lestari, Kiki Leswarie, Alhikha Lubis, Nabila Azmi Lubis, Yeni Amalia Maharani, Sabila Mahfud, Athifah Ali Bukkar Mariadi, Ahmad Mahrus Maulidana, Fadli Meiliani, Dinda Moh. Fadllurrahman Nandang Budiman Nurrahmah, Anggun Septia Nursella, Helvy Qurina Pamungkas, Pria Aji Permatasari, Armita Prakosa, Dani Kharismawan Pua Geno, Muchamad Rizal Purwaka, Adhitya Jati Rahman, Riski Taufikur Rakhmat, Cece Ramadona Wijaya, Fadila Ridha Alamsyah Rizal Yuniar, Muhammad Salamah, Daris Salmadita, Aghniya Salsabila, Iin Saputri, Anggi Setiyani Saragih, Nurul Haliza Sari, Mia Zultrianti Septia Nurrahmah, Anggun Shiddiqi, Hasby Ash Sholihin, Ma’ruf Sidharta, Veranus Silvia Agustin Sinaga, Riza Wahyuni Sopianti, Dea Supriadi Supriadi Supriyanto Supriyanto Tarmizi Taher Tatang Herman, Tatang Tegar, Lucky Muhammad Uddin, Moh. Fuad UMAN SUHERMAN, UMAN Umisara, Elinda Wahyudin Winggowati, Sri Yanti, Andini Dwi Yusi Riksa Yustiana, Yusi Riksa Zainun, Anisa