Jurnal Eksplorasi Akuntansi (JEA)
Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)

The Pengungkapan Informasi Tentang Digitalisasi dan Nilai Perusahaan

Rian Firmansyah (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Herlina Helmy (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)



Article Info

Publish Date
15 Nov 2023

Abstract

The purpose of this study is to find out how the effect of disclosing information about digitalization on company value in the food & beverage sub-sector, the textile & garment sub-sector, and the chemical sub-sector which are listed on the Indonesian stock exchange. This research is included in the type of causality research using a quantitative approach. The data in this study were sourced from company annual reports obtained from the website of the Indonesian stock exchange and the website of each company that was sampled. In testing the hypothesis, this study used panel data regression analysis using Eviews software version 12. Based on tests carried out, the results of this research show that disclosing information about digitalization has no effect on the value of companies in the food & beverage subsector, textile & garment subsector, and chemicals subsector listed on the Indonesian Stock Exchange for the 2019 - 2021 period.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...