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All Journal Jurnal Ilmiah Edunomika (JIE) Transekonomika : Akuntansi, Bisnis dan Keuangan Journal Research of Social Science, Economics, and Management
Yenti, Riza Reni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science

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THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE AND COMPANY SIZE ON MARKET REACTION MODERATED BY SUSTAINABILITY REPORT ASSURANCE IN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019 - 2023 Fadilla, Nadya; Yenti, Riza Reni
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.829

Abstract

This study is inspired by the need to share sustainability data to boost investor trust, particularly in the face of challenges related to upholding a favorable corporate reputation. The main goal of this study is to investigate the effect of revealing sustainability reports and the company's size on market reaction, considering the role of sustainability report assurance as a moderating element. The research relies on data from sustainability and financial reports of companies on the Indonesia Stock Exchange between 2019 and 2023. Researcher employed multiple linear regression and Moderated Regression Analysis (MRA) as the analysis techniques. The findings showed that sustainability report disclosure has a significant effect on market reaction, while company size does not show a significant effect. In addition, sustainability report assurance is unable to moderate the relationship between sustainability report disclosure and market reaction. This study underscores the importance of comprehensive sustainability report disclosure to attract positive market reactions, although the role of assurance still needs to be improved. The implication of this research is the need for companies to strengthen sustainability reporting in accordance with international guidelines and consider additional strategies to increase credibility and investor appeal.
The Effect of Intellectual Capital Disclosure, Company Size, and Capital Structure on Financial Sustainability with Company Performance as a Mediating Variable Irsyad, M. Syukrihady; Yenti, Riza Reni
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.830

Abstract

The rapidly growing technology sector in Indonesia faces significant challenges in maintaining financial sustainability amid dynamic market conditions and intense competition. This study addresses the problem of understanding how intellectual capital disclosure, company size, and capital structure influence financial sustainability, particularly examining the mediating role of company performance. The research aims to provide empirical evidence on these relationships using data from 13 technology companies listed on the Indonesia Stock Exchange during 2018–2023. Employing a quantitative approach, path analysis and the Sobel test were used to analyze 68 observations, assessing both direct and indirect effects. Results show that intellectual capital disclosure directly affects financial sustainability but does not significantly influence company performance as a mediator. Conversely, company size and capital structure have both direct and partial indirect effects on financial sustainability mediated by company performance. Fixed asset growth was used as a control variable but showed no significant effect. The findings support signaling and agency theories, emphasizing the importance of managing intellectual assets, firm scale, and capital policies to foster sustainability. These insights offer practical implications for managers and policymakers in Indonesia’s technology sector, highlighting strategies to enhance financial stability and growth in a competitive global environment. Future studies should explore qualitative variables such as leadership, organizational culture, and conduct longitudinal research to capture evolving dynamics.
THE EFFECT OF TAX AVOIDANCE ON COMPANY VALUE WITH TAX SANCTIONS AS A MODERATING VARIABLE Doke, Herlina Theodensia D.; Yenti, Riza Reni; Mbado, Margarethy Rohanie; Lerrick, Yudith F.; Melinda, Melinda
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14338

Abstract

ABSTRACT This research is quantitative research with an exploratory approach, namely an approach that uses a number of previous studies, especially the five studies above, as the most basic reference for building the agrumentation construct that the researcher will build. The data that researchers use in this article is secondary data that researchers obtained from the Indonesian Stock Exchange. The data used in this research was analyzed using the smart PLS 4.0 analysis tool. The result int this article show. the two hypotheses that the researcher argued in the research methodology section, namely the Tax Avoidance variable, can have a positive relationship direction and a significant influence on the Company Value variable and the Tax Sanction variable can moderate the influence of the Tax Avoidance variable on Company Value due to value. each P-Values in the two rows of the table above shows the direction of a positive relationship and a significant influence which is smaller than the 0.05 significance level, namely 0.001 on the influence of the Tax Aviodance variable on Company Value and 0.000 in the next row, namely the Tax Sanction variable can moderate the influence of the variable. Tax Aviodance on Company Value. This can be caused because Tax Avoidance can minimize expenses which makes the company's financial condition stable. Apart from that, tax sanctions are not too strict and can make companies bolder in avoiding taxes.. Thus the first and second hypotheses in this research can be accepted.
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE AND COMPANY SIZE ON MARKET REACTION MODERATED BY SUSTAINABILITY REPORT ASSURANCE IN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019 - 2023 Fadilla, Nadya; Yenti, Riza Reni
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.829

Abstract

This study is inspired by the need to share sustainability data to boost investor trust, particularly in the face of challenges related to upholding a favorable corporate reputation. The main goal of this study is to investigate the effect of revealing sustainability reports and the company's size on market reaction, considering the role of sustainability report assurance as a moderating element. The research relies on data from sustainability and financial reports of companies on the Indonesia Stock Exchange between 2019 and 2023. Researcher employed multiple linear regression and Moderated Regression Analysis (MRA) as the analysis techniques. The findings showed that sustainability report disclosure has a significant effect on market reaction, while company size does not show a significant effect. In addition, sustainability report assurance is unable to moderate the relationship between sustainability report disclosure and market reaction. This study underscores the importance of comprehensive sustainability report disclosure to attract positive market reactions, although the role of assurance still needs to be improved. The implication of this research is the need for companies to strengthen sustainability reporting in accordance with international guidelines and consider additional strategies to increase credibility and investor appeal.
Co-Authors Doke, Herlina Theodensia D. Fadilla, Nadya Irsyad, M. Syukrihady Lerrick, Yudith F. Margarethy Rohanie Mbado Melinda Melinda