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All Journal Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Riwayat: Educational Journal of History and Humanities
Fauziya, Ahada Nur
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Humanities Economics, Econometrics & Finance Education Social Sciences

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Financial performance of Indonesia’s consumer goods companies before and during the Covid-19 Pandemic Fauziya, Ahada Nur; Jamilah, Iki Khayatul; Novitasari, Budi Tiara; Riantika, Reny Lia
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss3.art5

Abstract

This research was conducted due to the significant trend of declining and unstable performance of stock trading in the consumer goods sector during the Covid-19 pandemic. The purpose of this study is to compare the effects of ROA, ROE, NPM, and DER on stock price before and during the Covid-19 pandemic. The secondary data were used and collected through document study. Non-probability sampling was conducted using purposive sampling technique. This research employs a quantitative method and the data were analyzed by smartPLS 3.2.9 program. The results of the study show that ROA has a positive and significant influence on stock price both before and during the Covid-19 pandemic. In addition, ROE and NPM  has positive and significant effects on stock price before the Covid-19 pandemic. However, ROE and NPM do not have significant effects on stock price during the Covid-19 pandemic. Similarly, DER does not show a significant effect on stock price both before and during the Covid-19 pandemic.
Evaluasi pengaruh pengungkapan elemen integrated reporting terhadap asimetri informasi Yolanda, Indah Septi; Fauziya, Ahada Nur
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

The purposes of this study aims to empirically prove that the elements that contained in integrated reporting have an influence on information asymmetry. The population being used in this study are companies that run their businesses in mining sector that are listed on the Indonesia stock exchange for period 2017-2021. This study uses quantitive data. Numbers of companies included in this study were 25 with research period of 5 years. The sampling technique used on this study were purposive sampling using certain criteria and obtain 125 samples. Data analysis techniques used in this study is multiple linear regression. Result on this study shows that disclosure of integrated reporting elements such as organizational environment, corporate governance, business models, risks and opportunities, strategy and resource allocation, performance, outlook, and basic of presentation do not significantly influence information asymmetry.
Exploring the Role of Professional Accounting Ethics in Safeguarding Financial Reporting Integrity in the Digitalization Era Silaban, Barnabas Tridig; Aziz, Abdul; Fauziya, Ahada Nur; Febe, Jesslyn
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, Social Issues and Problems in Society
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.50336

Abstract

This study explores the role of professional accounting ethics in safeguarding the integrity of financial reporting in the digitalization era. The research adopts a qualitative library-based methodology to analyze scholarly literature, regulatory documents, and prior research related to ethical conduct in digital accounting environments. Findings reveal that digitalization has introduced both opportunities and ethical challenges for financial reporting, including automation risks, cybersecurity threats, and increased potential for data manipulation. While traditional ethical frameworks remain relevant, they are insufficient to address digital-specific dilemmas, highlighting the need to integrate digital ethics, technological literacy, and ethical resilience into professional standards. Results further indicate that ethical awareness, competency development, organizational culture, and updated ethical codes are essential for ensuring transparency, accountability, and credibility of financial information in a technologically advanced environment. This study contributes to academic discourse by emphasizing the urgency of strengthening ethical foundations in conjunction with technological advancements to maintain public trust in financial reporting. Strategic implications suggest that ethical digitalization not only preserves reporting integrity but also enhances stakeholder confidence and sustainable organizational performance.
Co-Authors Abdul Aziz Budi Tiara Novitasari Febe, Jesslyn Jamilah, Iki Khayatul Reny Lia Riantika Silaban, Barnabas Tridig Yolanda, Indah Septi