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All Journal AKUNTABILITAS JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Indonesian Journal of Accounting and Governance Jurnal Riset Akuntansi Kontemporer International Journal of Social and Management Studies (IJOSMAS) Journal of Community Service and Engagement Jurnal Ekonomi Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti
Sistya Rachmawati
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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The Influence of Green Competitive Advantage to Value Relevance of Earning and Book Value Sistya Rachmawati; Etty Murwaningsari; Yvonne Augustine
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): December 2022
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.
Kepemilikan Institusional Memoderasi Pengaruh Transaksi Hubungan Istimewa Terhadap Penghindaran Pajak Etty Murwaningsari; Sistya Rachmawati
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.27226

Abstract

Aspects of sales, purchases, and related credit as well as taxation, especially tax avoidance and institutional ownership, are important information for the company’s stakeholders, so the relevant regulations are important. This research method was carried out by taking secondary data, namely manufacturing companies listed on the Indonesian stock exchange, the number of research samples was 50 manufacturing companies, according to purposive sampling criteria during the 2016-2020 period (5 years) so that the number of samples was 250 observations. Using regression moderating, the results show that relationship loan transactions, relationship purchasing transactions, and relationship sales transactions have no effect on tax evasion. Meanwhile, institutional ownership weakens the effect of relationship loan transactions and relationship sales on tax avoidance, while the effect of relationship purchasing transactions on tax avoidance is not moderated by institutional ownership.
FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGET, DAN GREEN INTELLECTUAL CAPITAL YANG MEMPENGARUHI FRAUDULENT FINANCIAL STATEMENT Elni Beatrix Daun Tasik Allo; Sistya Rachmawati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14755

Abstract

Tujuan dari penelitian ini ialah untuk menganalisa dampak stabilitas finansial, tekanan eksternal, target keuangan, serta modal intelektual hijau pada akun penipuan. Jenis penelitian ini ialah kualitatif karena menjelaskan akibat antar variabel lewat pengujian hipotesis. Riset ini memakai data sekunder berbentuk annual serta sustainability report buat industri yang tertera di Bursa Efek Indonesia periode 2020- 2021. Metode pengumpulan sampell dalam riset ini memakai sampel yang ditargetkan. Ada 216 sampel yang penuhi kriteria buat periode 2020- 2021, serta metode analisa data yang dipakai dalam riset ini adalah analisa data kuantitatif dengan memakai program SPSS 22.0 buat mengolah data memakai analisa regresi logistik. Hasil riset ini membuktikan jika stabilitas keuangan mempengaruhi positif kepada penipuan rekening. Target keuangan, tekanan eksternal, serta modal intelektual hijau tidak relevan dengan akun penipuan.
Co-Authors Darmawati, Deni Elni Beatrix Daun Tasik Allo Elni Beatrix Daun Tasik Allo Erie Riza Nugraha Etty Murwaningsari Etty Murwaningsari Evlin Adelina Sinaga Fatik Rahayu Harahap, Cicely Delfina Humaira Uswatun Hasanah Listya Sugiyarti Muhammad Nuryatno Muhammad Nuryatno Amin Risti Dwi Lestari Sofie Sri Yulianti Triyanto Yvonne Augustine