Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Putu Agus Ardiana
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Ukuran, Usia dan Kinerja Reksa Dana Saham di Indonesia Ni Putu Nadia Putri Febrianti; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p16

Abstract

This study aims to determine the effect of size and age on the performance of equity funds in Indonesia. The theory used in this research is the mutual fund theorem. The research was conducted on conventional and Sharia equity mutual funds registered with OJK for the 2015-2019 period. The data analysis technique used is multiple linear regression analysis. There were 59 equity funds that met the sampling criteria using a purposive sampling method consisting of 47 conventional equity funds and 12 Sharia-based equity funds. The results showed that the size and age of equity funds had no significant effect on their performance. The results of this study are consistent when using a sample of conventional and Islamic stock mutual funds. Keywords: Equity Mutual Funds; Size; Age; Performance; Mutual Fund Theorem
Visual Representation in Sustainability Reports: Impact on Public Perception of Corporate Social and Environmental Reputation I Wayan Bayu Adi Pratama; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 34 No 10 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i10.p03

Abstract

This study investigates the impact of visual representations in sustainability reports on public perceptions of corporate social and environmental reputations. The research focuses on 270 companies listed on the Indonesia Stock Exchange in 2022 and analyzes 563 sustainability reports published between 2020 and 2022 using content analysis methods. The content analysis aims to quantify the use of visual elements, such as images, photos, graphs, and tables, in these reports. Impression management theory is employed to interpret the findings. Logistic regression analysis is used to assess the data. The results indicate that visual representations significantly influence public perceptions of corporate social and environmental reputations. These visual elements enable companies to more effectively convey their sustainability efforts, achievements, and commitments to the public, thereby enhancing their reputation and trustworthiness.
Co-Authors I Wayan Bayu Adi Pratama Ni Putu Nadia Putri Febrianti