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All Journal PROSIDING SEMINAR NASIONAL Tekinfo | Scientific Journal of Industrial and Information Engineering SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Journal of Psychological Science and Profession Citra Delima Scientific journal of Citra Internasional Institute Jurnal Pembelajaran Biologi : Kajian Biologi dan Pembelajarannya Jurnal Riset Akuntansi Aksioma Ruang Pengabdian : Jurnal Pengabdian Kepada Masyarakat Psycho Idea Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam (JURRIMIPA) Jurnal Ilmiah Teknik Informatika dan Komunikasi Citra Delima Scientific journal of Citra Internasional Institute Pentagon: Jurnal Matematika dan Ilmu Pengetahuan Alam Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan Inovasi Sosial: Jurnal Pengabdian Masyarakat Jurnal Cendekia Ilmiah Humanitas
Widyastuti Widyastuti
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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CORPORATE BRAND VALUE DAN NILAI SAHAM PERUSAHAAN Eni Indriani; Nina Karina Karim; Robith Hudaya; Widyastuti Widyastuti; Yusli Mariadi
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.23

Abstract

Investment in a company is expected to provide a profitable return and has an increasing share value. This study aims to determine the effect of trademarks on the value of the company's share. Furthermore, this research is developed to analyze the influence of brand value on the company's stock performance in the banking industry which is ranked in 100th of Indonesia's Most Valuable Brand. The results of this study found that the independent variable (brand value) has a significance value under 0.05 to the dependent variable (share value) with a positive direction. So it can be concluded that the trademark has a positive effect on the value of the company's shares on banking sector in Indonesia. This can be interpreted that the higher the value of the trademark, the higher the value of the company's stock.
RELEVANSI NILAI PENGUNGKAPAN INSTRUMEN KEUANGAN PERBANKAN INDONESIA: TELAAH PSAK 60 (REVISI 2014) Nina Karina Karim; Elin Erlina Sasanti; Eni Indriani; Indria Puspitasari Lenap; Widyastuti Widyastuti
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.26

Abstract

For go public banking entity, applying PSAK 60 (revised 2014) regarding disclosure of financial instruments in the financial statements is a necessity in order to provide information to readers of financial statements. Disclosure and presentation of information is a fundamental effort to provide information on financial statements for users of financial information. To be useful, accounting information must be relevant to meet the needs of users of financial statements in the decision making process. The purpose of this study is to examine the increased relevance of the value of disclosure of financial instruments after PSAK 60 (revised 2014) to banking company listed on the Indonesia Stock Exchange before and after PSAK 60 (revised 2014) is effective on 1 January 2015. The findings of this study indicated that somehow the quality of information disclosure of financial instrument has relevance to the decisions investors as reflected by the stock price. This is shown by the positive coefficient direction although the value of financial instrument disclosure coefficients shows the influence of financial instruments is not statistically significant, which indicates that the results of this study support the value relevance theory, whereby the higher level of financial instrument disclosure in the financial statements the higher the market value of equity firms.
Co-Authors Afita Rizkiatul Maghfiroh Agung Cahyono Agus Sugiarto Ahmad Ridfah Ahmad Ridfah Alifta Dicasani Alva Edy Tontowi Amalina Hafidloh Ananda Imanuela Nainggolan Ananda Rahma Syiami Andi Siti Azizah Dalauleng Anisah Zahra Annisa Ananda Anwar, Rohimatul Arina Manasikana Arnelis Djalil Atmim Nurona Brigita Ayu Kirana Dewi Caswita Caswita Chusna Wijayanti Dicasani, Alifta Diya Ayu Sitta Dwi Kurniawati Dwi Laila Sulistiowati Dyah Nur’ainingsih Dyah Puji Astuti Eko Ari Wibowo Elin Erlina Sasanti Elvita Lia Novianti Eni Indriani Eni Kartika Erik Setiawan Erimson Siregar Erni Suparti, Erni Evi Tirto Nanda Febby Eka Putri Fithrina Yudha Utami Florensia Evindonta Bangun Galih Mahardika Munandar Ganjar Febriyani Pratiwi Hamdi, Lazuardi Fatahilah Hamzah Afandi Haninda Bharata Husain Khairi I Ketut Suada Ida Betanursanti Ida Betanursanti Indah Damayanti Indah Luthfiyah Kasim Indah Wijayanti Iwan Nurwantoro Kurniawan Shidiq Laila Nisvi Humairoh Lenap, Indria Puspitasari Lia Mustika M Coesamin M. Coesamin M. Nur Wahyu Hidayah Masgusti Dinda Bidari Maskuroch Adesty Miftakhul Mukhlisin MONIKA TIARAWATI Muhamad Raihan Jamil Muhammad Agung Dharma Himawan Muhammad Asaduddin Kamal Muhammad Nur Wahyu Hidayah Muhammad Zainul Mustofa Nadia Asandimitra Haryono Nia Widya Ningrum Nina Karina Karim Nonik Mega Sapitri Nova Permata Sukma Nurain Suryadinata Nurfitriany Fakhri Nurhanurawati Nurhanurawati Nurul Rohmah Peggy Nurida Asri Pentatito Gunowibowo Purnama Dewi Qorri Ayuni Rafi Pratiwi Retno Cahyani Rini Asnawati Risma Margaretha Sinaga Riyanto Riyanto Rizkana Fitri Robith Hudaya Rohimatul Anwar Rosalia Deviana Cahyaningrum Rusdi Setiono Septi Dianna Bunga Mulia Shofura Farah Diba Siti Laelatul Chasanah Sri Hastuti Noer Sri Wahyuningsih Suci Indah Saputri Sugeng Sutiarso Syawalia Fitriyani ZS Tina Yunarti Tina Yuniarti Titi Murniati Titiek Surya Ningsih Ulfah Aprilina Uswatun Hasanah Utari Rezki Vina Sofia Aqlina wayan Widya Rani Wibowo, Eko Ari Wildan Afdalul Fadhi Wisda Isma Fu'aidah Yana Suryana Yessy Artanti Yulisa Yulisa Yunda Setiyowati Yuri Tri Andini Yusli Mariadi Zuma Herdiyanti