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All Journal Jurnal Riset Akuntansi Kontemporer Jurnal Riset Mahasiswa Akuntansi
Sasanti, Elin
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Economics, Econometrics & Finance

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Analisis Kinerja Perusahaan Pertambangan Sub-Sektor Batu Bara Yang Terdaftar di Bursa Efek Indonesia (BEI) Pasca Perang Tarif (Trade War) Berdasarkan Laporan Tahunan Periode 2022-2024 Yajid, Muh. Hasrul Yajid Baihaqi; Sasanti, Elin
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2015

Abstract

This study aims to analyze and compare the financial performance of coal sub-sector mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, following the trade war between the United States and China. The conflict has triggered global economic uncertainty, affecting trade sectors, including the mining industry. This research employs a descriptive quantitative approach using secondary data from the annual reports of five coal mining companies : PT Bukit Asam Tbk, PT Adaro Energy Indonesia Tbk, PT Indo Tambangraya Megah Tbk, PT Bayan Resources Tbk, dan PT Bumi Resources Tbk. Financial performance was assessed using Current Ratio, Debt to Equity Ratio (DER), and Return on Equity (ROE). The results show that PT Indo Tambangraya Megah Tbk and PT Adaro Energy Indonesia Tbk demonstrated high levels of liquidity and solvency, while PT Bayan Resources Tbk recorded the highest profitability performance. Conversely, PT Bumi Resources Tbk exhibited the weakest financial position. This study provides valuable insights for investors and corporate management in formulating resilient financial strategies amid global economic pressures.
THE ANTECEDENTS OF VALUE RELEVANCE: A SYSTEMATIC LITERATURE REVIEW Sasanti, Elin; Suartana, I Wayan; Wirama, Dewa Gede; Wirajaya, I Gde Ary
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.16979

Abstract

Research on value relevance in accounting reveals how market perceptions of accounting information are formed. Despite significant attention, a comprehensive explanation for variations in value relevance remains elusive. This study reviews the determinants of value relevance to identify gaps in the literature. Using PRISMA criteria, 47 empirical articles from 2013 to 2023 were examined across various countries. Findings indicate that International Financial Reporting Standards (IFRS) adoption and corporate governance significantly influence the value relevance of accounting information. While IFRS generally enhances financial statement comparability, outcomes vary in developing countries with weaker regulatory systems. Key factors also include board size, CEO duality, board diversity, macroeconomic conditions, and non-financial disclosures. The study employs agency and signaling theories to analyze these determinants, highlighting the complex factors affecting the utility of financial information for investors and calling for further research in underexplored contexts and on non-financial disclosures.
Co-Authors DEWA GEDE WIRAMA I Gde Ary Wirajaya I Wayan Suartana Yajid, Muh. Hasrul Yajid Baihaqi