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p-Index From 2021 - 2026
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All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting IIJSE
Muhammad Safdar
Bahauddin Zakariya University, Pakistan
Economics, Econometrics & Finance

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Unraveling Market Shifts: A Study of Abnormal Returns, Trading Activity, and Volume Dynamics Around the COVID-19 Pandemic Mochammad Ilyas Junjunan; Adinda Angie Dwi Santoso; Binti Shofiatul Jannah; Muhammad Safdar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6459

Abstract

This study (case study on LQ-45 stocks on the Indonesia Stock Exchange) will examine the differences between these times to evaluate abnormal returns, trading frequency activity, and volume activity before and after the Covid-19 pandemic. In the approach, quantitative methodology is used. A purposive sampling strategy is used to collect the data with a population of 60 enterprises from 2018 to 2021, and a sample of 28 companies is obtained. The results of the investigation showed that the abnormal returns before and after the COVID-19 epidemic did not differ significantly. However, a study on trading volume activity and trading frequency activity revealed that there were notable variations between the COVID-19 pandemic and other times. Investors will compete with one another to sell their shares as a result of their worries that the COVID-19 case may spread and become challenging to handle. Investors prefer to sell these shares rather than hold onto businesses that carry a significant chance of financial loss as a result.
Linking Environmental Disclosure, Environmental Performance, and Gender Diversity in Indonesian Coal Companies Mochammad Ilyas Junjunan; Febry Fabian Susanto; Binti Shofiatul Jannah; Muhammad Safdar
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.883

Abstract

Purpose – This study aims to examine the effect of environmental disclosure, environmental performance, and gender diversity in the board of directors on the financial performance of coal companies in Indonesia. Design/methodology/approach – This study uses panel data from 66 firm-year observations representing 22 listed coal companies over the 2021-2023 period. Environmental disclosure is measured using relevant environmental indicators derived from the GRI G4 framework, environmental performance is measured using the Indonesia PROPER rating, gender diversity is measured based on female representation in the relevant corporate governance body, and financial performance is proxied by return on equity. Panel regression analysis is employed to examine the proposed relationship. Finding/Results – The findings indicate that environmental disclosure is positively associated with financial performance, whereas environmental performance is negatively associated with financial performance. Gender diversity does not exhibit a statistically significant association with financial performance. Originality/Value – The study contributes to the literature by distinguishing externally reported environmental information from internal environmental management accounting practices and by examining environmental disclosure, environmental performance, and gender representation simultaneously in the context of Indonesian listed coal companies. The study further highlights that environmental transparency and environmental performance may have different financial implication in the short and long term.
Co-Authors Adinda Angie Dwi Santoso Binti Shofiatul Jannah Jannah, Binti Shofiatul Mochammad Ilyas Junjunan Susanto, Febry Fabian