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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi
Priska, Valencia
Magister of Management Binus Business School Jakarta
Economics, Econometrics & Finance Social Sciences

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SUSTAINABILITY PADA RETURN SAHAM PERUSAHAAN SEKTOR INDUSTRI PERTAMBANGAN BATU BARA Gunawan, Reinandus Aditya; Priska, Valencia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1261.333 KB) | DOI: 10.31289/jab.v4i2.1978

Abstract

Sustainability adalah sebuah cara bagaimana sebuah perusahaan meminimalkan kerusakan yang terjadi yang disebabkan oleh perusahaan terhadap lingkungan, sosial dan apakah sebuah perusahaan memiliki sebuah tata kelola perusahaan yang baik. Sektor industri batu bara dimana di dalam proses produksinya sangat berkaitan dengan lingkungan dan sosial tentunya sangat berkaitan dengan sustainability. Sustainability dapat diukur dengan menggunakan ESG Score yaitu skor environment, social dan governance secara umum dan secara khusus dengan secara khusus dibagi lagi menjadi, Resource Use Score, Emissions Score, Environmental Innovation Score, Workforce Score, Human Rights Score, Community Score, Product Responsibility Score, Management Score, Shareholders Score, dan CSR Strategy Score. Penelitian ini mencari pengaruh antara ESG Score dengan return saham dari perusahaan tersebut. Metode yang digunakan adalah dengan menggunakan data panel. Hasilnya adalah variabel management dan csr strategy berpengaruh secara signifikan terhadap perubahan return saham perusahaan dalam sektor industri coal mining.Kata Kunci: sustainability, coal mining, esg score, return saham
UJI KETAHANAN SAHAM VALUE DAN GROWTH INDUSTRI FOOD & BEVERAGES PADA BUSINESS CYCLE INDONESIA PERIODE 2012—2016 Gunawan, Reinandus Aditya; Priska, Valencia
Jurnal Akuntansi Vol 13 No 1 (2019): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1068.121 KB) | DOI: 10.25170/jara.v13i1.487

Abstract

The business cycle is a significant factor in the Indonesian economy because by observing the business cycle we can predict whether an economy will rise or fall within a given period. Business cycle can be reviewed by looking at composite leading indicator or commonly abbreviated as CLI. CLI in this study also examined how the relationship between the business cycle with the movement of stock prices in Indonesia. The food & beverages industry sector is selected with the consideration that the industry sector is resilient to all conditions in the business cycle. The result of this research is because CLI have positive relationship with return value stock and return from growth stock hence can be concluded that change of business cycle in Indonesia will bring change also for return value and return growth stock. However CLI has an effect but not significant for return value stock and return growth stock, this means stocks of food & beverages industry sector is quite resistant in the face of business cycle that happened in Indonesia.
Co-Authors R. Aditya Gunawan, R. Aditya