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All Journal Stability: Journal of Management and Business Jurnal Akuntansi dan Keuangan Indonesia
Suci, Patricia Paramitha
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Decision Sciences, Operations Research & Management

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SALES GROWTH, EARNINGS VOLATILITY, AND GREEN ACCOUNTING ON STOCK PRICES (EVIDENCE FROM INDONESIA’S NON-CYCLICALS CONSUMER SECTOR) Adi, Maria Paramastri Hayuning; Suroso, Amin; Suci, Patricia Paramitha
Stability: Journal of Management and Business Vol 7, No 1 (2024)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/sta.v7i1.19883

Abstract

This research aims to examine the indicators that determine stock prices. This study uses sample data in the form of 114 company data in the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2020-2022. These companies were chosen because Indonesia was affected by the Covid-19 pandemic and companies in this sector were categorized as fairly stable companies so investors were interested in their shares. The indicators used are sales growth, profit volatility, and green accounting. The analysis method used is multiple linear regression analysis using SPSS 29 software. The results of this study indicate that profit volatility has a significant effect on stock prices. In contrast, sales growth and green accounting do not have a substantial effect on stock prices. It is recommended to include additional indicators in various business sectors for further research. Keywords : Corporate Sustainability; Green Accounting; Sales Growth; Profitability 
THE EFFECT OF MANAGEMENT CHARACTERISTICS ON EARNINGS MANAGEMENT THROUGH PERCEIVED AMBIGUITY IN ACCOUNTING STANDARDS Suci, Patricia Paramitha; Fajar, Stella Marissa Permata
Jurnal Akuntansi dan Keuangan Indonesia Vol. 21, No. 1
Publisher : UI Scholars Hub

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Abstract

We investigated the influence of management characteristics, specifically narcissism, impulsivity, construal mindset, and Machiavellianism, on perceived ambiguity toward accounting standards and the impact of perceived ambiguity toward accounting standards on earnings management tendencies. We surveyed 116 respondents from undergraduate, master's, and doctoral programs at various universities in Indonesia. We found that construal mindset, impulsivity, and Machiavellianism positively were related to perceived ambiguity toward accounting standards. Perceived ambiguity toward accounting standards has also been shown to affect earnings management tendencies positively. However, we did not find that narcissism was related to perceived ambiguity toward accounting standards. Additionally, we did not find that narcissism and construal mindset were positively related to earnings management tendencies when mediated by perceived ambiguity toward accounting standards. This research aims to provide a deeper understanding of how management characteristics influence earnings management practices.
Co-Authors Adi, Maria Paramastri Hayuning Fajar, Stella Marissa Permata Suroso, Amin