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All Journal Jurnal Akuntansi dan Perpajakan JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Mujati Suaidah, Yuniep
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Economics, Econometrics & Finance

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Modification of Financial Ratio Analysis Based on Fair Value: Is It More Predictive? Rahmanti Ratih, Nur; Kusuma, Marhaendra; Mujati Suaidah, Yuniep; Hadi Bin Ahamad, Abdul
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.15889

Abstract

The purpose of this study is to respond to these profit changes by modifying the ROA, ROE, and NPM ratio formulas by expanding the concept of "earnings" to include comprehensive income and attributable income. Observational data from 2,641 firm-years from 543 publicly listed companies in Indonesia for the 2020-2024 period using multiple linear regression analysis. The results of this study indicate that modified financial ratio analysis has value relevance because it influences stock returns and has predictive power over dividends. The implication of this finding is that profitability using comprehensive income has value relevance and that level 1 of the fair value hierarchy is the most predictive and most responded to by the market, compared to comprehensive income and attributable income. The originality of this study examines the value relevance of using modified financial ratio analysis, specifically profitability, by involving comprehensive income and attributable income.
SUSTAINABILITY PERFORMANCE, GREEN INNOVATION AND ECO-EFFICIENCY ON COMPANY VALUE WITH COMPREHENSIVE PROFITABILITY AS MODERATION Mujati Suaidah, Yuniep; Kusuma, Marhaendra
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 7 No. 1 (2026): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

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Abstract

Research so far has still provided inconsistent results on the role of profitability moderation in the influence of sustainability performance, green innovation and eco-efficiency on firm value, and does not involve comprehensive profit and attributable profit in the profitability formulation, even though the meaning of profit has shifted since the implementation of fair value accounting and entity theory in financial reporting. The purpose of this study is to test the role of profitability moderation, which is formulated with comprehensive profit and attributable profit, in the influence of sustainability performance, green innovation and eco-efficiency on firm value. The research sample was 141 companies listed on the Indonesia Stock Exchange 2019 - 2023 with 553 observation data. Hypothesis testing with Moderation Regression Analysis. The results of the study indicate that profitability based on comprehensive profit and attributable profit strengthens the influence of sustainability performance, green innovation, and eco-efficiency on firm value. The originality of this study is testing the role of profitability moderation based on comprehensive profit and attributable profit in the influence of sustainability performance, green innovation and eco-efficiency on firm value
Co-Authors Hadi Bin Ahamad, Abdul Kusuma, Marhaendra Rahmanti Ratih, Nur