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Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 11 Documents
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Search results for , issue "Vol. 9 No. 2 (2025): July" : 11 Documents clear
Firm Value and Sustainability Assessment of Food and Agriculture Systems Septian, Septian; Anuar, Nik Arieff Ashaff Bin Nik; Suarsa, Abin
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2028

Abstract

General Background: Sustainability has become a key focus in the global business sector, requiring companies to address social and environmental impacts alongside financial performance. Indonesia's plantation sector plays a critical role in the national economy, yet the adoption of sustainability standards and its relationship with stock value remains under-explored. Specific Background: While previous studies often utilise a generalised or partial approach to sustainability, the FAO's Sustainability Assessment of Food and Agriculture Systems (SAFA) framework offers a more comprehensive evaluation. This study investigates the relationship between the economic dimensions of SAFA and the stock value of plantation companies listed on the IDX over the period 2022-2023. Knowledge Gaps: Research linking SAFA implementation specifically to stock value in the plantation sector is limited, and previous findings are inconsistent. Objective: To provide empirical evidence that addresses these inconsistencies by assessing the effect of the economic dimensions of SAFA on stock value. Methods: A mixed approach with quantitative analysis using Generalised Estimating Equation (GEE) was applied to data on plantation companies listed on the IDX. Results: None of the four economic dimensions-Investment, Vulnerability, Product & Information Quality, and Local Economy-showed a significant effect on stock value. Novelty: This is the first study to explicitly test SAFA in the context of the Indonesian capital market. Implications: The findings suggest that investors may not fully consider sustainability disclosures in investment decisions, highlighting the need for greater awareness and education.

Page 2 of 2 | Total Record : 11

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