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All Journal Jurnal Riset Akuntansi dan Keuangan MOVE: Journal of Community Service and Engagement Journal of Social Research Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik KANGMAS: Karya Scientific Community Service is a journal Jurnal Serina Abdimas
Orlin Cicilia
Universitas Mercu Buana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences

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Journal : Journal of Social Research

 1 
The Influence of Financial Report Content (Information) on Expected Stock Returns through the Existence of External Auditors Cicilia, Orlin
Journal of Social Research Vol. 4 No. 10 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i9.2773

Abstract

Contents (Information) presented in financial statements are still doubtful as to whether investors use them when making decisions and consider them as a basis for analyzing investment returns. This study aims to analyze the impact of contents (information) of financial statements on expected stock returns through the existence of external auditors. Using path analysis on a sample of 104 observations from companies listed on the Indonesia Stock Exchange (IDX) in 2017–2018 across five key industrial sectors, the study finds that only working capital has a significant direct effect on expected stock returns. The presence of an external auditor did not significantly mediate the relationship between any of the financial variables and expected returns. These findings imply that investors prioritize working capital information over other financial metrics and that external assurance alone may not enhance the perceived value of financial statements. Companies should, therefore, improve the clarity and consistency of financial disclosures to strengthen investor confidence.
Analysis Of The Effect Of Compliance, Funding Decisions, And Foreign Ownership On Corporate Value Through Corporate Social Responsibility Cicilia, Orlin
Journal of Social Research Vol. 4 No. 11 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i10.2799

Abstract

corporate value becomes a reference for stakeholders and society towards a company, especially in seeing the compliance and concern of the company itself. This study aims to analyze the influence that occurs between compliance represented by good corporate governance, funding decisions, and foreign ownership on corporate value through corporate social responsibility. The sample companies that will be used in this research are companies classified as LQ 45 which are listed on the Indonesia Stock Exchange in 2017-2019. Hypothesis testing in this study uses multiple regression analysis involving moderated variables (moderated regression analysis) which not only involves the independent variable and the dependent variable, but also involves the moderating variable. The result of this research is funding decision (X2) has influence to corporate value (Y) and funding decision (X2) moderated by CSR (Z) has influence to corporate value (Y).
Co-Authors Amanda, Hanifa Dhiyaa Aprillia, Aprillia Elizabeth Sugiarto Dermawan Pertiwi Sergius, Rafaela Putra, Muhammad Syah Irsan Ratu