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All Journal Ilomata International Journal of Tax and Accounting Equity: Jurnal Ekonomi International Journal of Entrepreneurship, Business, and Creative Economy Review of Management, Accounting, and Business Studies
Diajeng Fitri Wulan
University of Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Market Reaction Analysis of The Performance from The Winners of Asia Sustainability Reporting Rating Award Companies in 2019 – 2021 Diajeng Fitri Wulan
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.102

Abstract

Social economic and responsible business is believed to provide opportunities to build competitive advantage, increase market share, and open new markets. This assumption shows that financial and non-financial performance influence the market reaction. The company's non-financial performance can be realized through CSR disclosures disseminated to the public in a sustainability report. On the other hand, the company's financial performance can be seen through the proxies of financial ratios of profitability, liquidity, leverage, and activities as measured using data from the annual report. This study aims to see the effect of the company's performance on the market reaction caused by the information. The sample in this study were all IDX-listed companies that won the Asia Sustainability Reporting Rating Award 2019-2021. So the writer has assumed that the sample in this study has an excellent overall company performance. The data collection methods are historical data sourced from the Indonesian Stock Exchange (IDX). The data used in this research are the company's annual reports and the company's sustainability reports. After passing the classical assumption test stage, the data were analyzed using the multiple regression method. The results show that CSR disclosure, Current Ratio, and Debt to Equity ratio have a positive but insignificant effect. Meanwhile, the Return on Assets and Total Asset Turnover variables significantly positively affect the market reaction. This condition shows that even though the company has won social and environmental awards, financial performance remains a proxy with a more significant influence than non-financial performance.
The Reasons Why Accounting Student (Not) Pursuing Public Accounting Profession: A Systematic Literature Review Diajeng Fitri Wulan; Reni Oktavia; Usep Syaipudin
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.775

Abstract

The accounting industry is considered a good career choice and the ideal outcome for accounting graduates. However, the number of public accountants has decreased recently. The public accounting profession is declining due to several causes, including the need for more laws and legal protection for the industry, accounting reporting, and the small market share for audit services. The identification, screening, and selection phases of the systematic literature review process were used in this study to review previous research. The data analysis utilized in this study was predicated on the basis of the 21 papers that were found in the Google Scholar database and dated from 2006 to 2023. Students' decisions to pursue a career in public accounting are influenced by a number of different factors, according to the findings of a comprehensive evaluation of all of the research that was published between the years 2006 and 2023. Academics less frequently use regression to manage data than SEM analysis. Future research is expected to concentrate mainly on extending the use of variables as a factor influencing students' motivation to become public accountants and the approaches used
Understanding the Factors Shaping Public Accountant’s Interest between the Accounting Students Diajeng Fitri Wulan; Reni Oktavia; Usep Syaipudin
International Journal of Entrepreneurship, Business, and Creative Economy Vol. 4 No. 1 (2024): January
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v4i1.2078

Abstract

The accounting profession faces a challenge known as the CPA shortage, marked by a decline in employed accountants. This study, guided by Ajzen’s Theory of Planned Behavior (TPB), investigates factors influencing individuals’ intentions to become Certified Public Accountants (CPAs). As industry leaders seek to attract the next generation, our research explores the interplay between personal perceptions and external influences, emphasizing attitudes, subjective norms, and perceived behavioral control. This study involves undergraduate accounting students from 16 state universities in Sumatra, employing a Likert scale questionnaire and descriptive and correlation analyses. The results show positive attitudes toward the accounting profession, with variations in salary expectations. Subjective norms, including family, professors, and peers, significantly influence interest in becoming a public accountant. Perceived behavioral control factors, such as professional experience and job security, receive positive evaluation. Therefore, this study provides insights for institutions and policymakers, laying the groundwork for targeted initiatives to ensure a thriving future for the accounting profession despite technological advancements and evolving perceptions.
Foreign directors, foreign ownership, and carbon emission disclosure: Evidence from Indonesia environmentally sensitive companies Diajeng Fitri Wulan
Review of Management, Accounting, and Business Studies Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i2.4816

Abstract

Business organizations were increasingly being held accountable for their social and environmental impacts. Disclosure of carbon emissions is an issue that is starting to develop in various countries, including Indonesia, related to climate change's effects on organizations' sustainability. National governments and non-governmental organizations (NGOs) needed to take action to urge companies to reduce carbon emissions, one of which is full disclosure of their carbon emissions. This study aimed to see whether knowing the presence of foreign directors, foreign commissioners, and foreign ownership affects the disclosure of carbon emissions. This study also used three control variables: Company Size, ROA, and DER. The samples of this research were companies listed on the IDX that are sensitive to the environment from 2019 to 2021, which issued a Sustainability Report resulting in a total of 41 companies. The test was carried out by performing multiple regression tests. The results showed that foreign commissioners, company size, and DER significantly influenced the disclosure of carbon emissions. Therefore, managers should consider balancing between foreign and local commissioners to benefit from a rich, heterogeneous resource encompassing the various merits of both types of directors, with particular emphasis on foreign commissioners' international exposure and experience.
Market Reaction Analysis of The Performance from The Winners of Asia Sustainability Reporting Rating Award Companies in 2019 – 2021 Diajeng Fitri Wulan
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.102

Abstract

Social economic and responsible business is believed to provide opportunities to build competitive advantage, increase market share, and open new markets. This assumption shows that financial and non-financial performance influence the market reaction. The company's non-financial performance can be realized through CSR disclosures disseminated to the public in a sustainability report. On the other hand, the company's financial performance can be seen through the proxies of financial ratios of profitability, liquidity, leverage, and activities as measured using data from the annual report. This study aims to see the effect of the company's performance on the market reaction caused by the information. The sample in this study were all IDX-listed companies that won the Asia Sustainability Reporting Rating Award 2019-2021. So the writer has assumed that the sample in this study has an excellent overall company performance. The data collection methods are historical data sourced from the Indonesian Stock Exchange (IDX). The data used in this research are the company's annual reports and the company's sustainability reports. After passing the classical assumption test stage, the data were analyzed using the multiple regression method. The results show that CSR disclosure, Current Ratio, and Debt to Equity ratio have a positive but insignificant effect. Meanwhile, the Return on Assets and Total Asset Turnover variables significantly positively affect the market reaction. This condition shows that even though the company has won social and environmental awards, financial performance remains a proxy with a more significant influence than non-financial performance.
Co-Authors Reni Oktavia Usep Syaipudin