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Media Riset Akuntansi Auditing & Informasi
Published by Universitas Trisakti
ISSN : 14118831     EISSN : 24429708     DOI : 10.25105/mraai
Core Subject : Economy,
Economics, Econometrics & Finance
Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication frequency to twice a year (April and September) The aim of Media Riset Akuntansi Auditing & Informasi to disseminate research result in accounting, auditing and information. This journal did not give limitation on research method, both of quantitative and qualitative can be accepted. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 382 Documents
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THE VALUE RELEVANCE OF FINANCIAL INFORMATION AND NON FINANCIAL INFORMATION:  SUSTAINABILITY REPORTING AND GREEN ACCOUNTING IN INDONESIA Puspa, Dwi Fitri; Novianti, Neva; Nazaruddin, Ietje
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.21980

Abstract

This study examines the value relevance of financial and non-financial information in the Indonesian capital market. Specifically, it aims to: (i) assess the value relevance of financial information represented by earnings and book value; (ii) evaluate whether non-financial information, proxied by sustainability reporting and green accounting practices, is value-relevant; and (iii) investigate the effect of green accounting on earnings sustainability. The sample comprises 69 consumer non-cyclical companies listed on the Indonesia Stock Exchange, covering the Food & Staples Retailing, Beverages, Processed Foods, Agricultural Products, Tobacco, Household Products, and Personal Care Products sectors during the 2018–2022 period. Using a regression-based framework grounded in the Ohlson (1995) valuation model and an earnings persistence approach, this study analyzes the association between accounting information, firm value, and earnings sustainability. The findings indicate that financial information, namely earnings and book value, is value-relevant and significantly explains variations in market value. In contrast, non-financial information in the form of sustainability reporting and green accounting does not exhibit value relevance. However, green accounting is found to have a positive effect on earnings sustainability, suggesting an improvement in earnings quality. These results provide important implications for investors and regulators regarding how the Indonesian capital market evaluates sustainability-related disclosures and green accounting practices, particularly from the perspectives of value relevance and earnings persistence.
STRATEGIC LEADERSHIP AND SUSTAINABILITY: THE ROLE OF CEO CELEBRITY IN PROMOTING GREEN INNOVATION Chandra, Budi; Ivone; Tanujaya, Kennardi; Surny
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.23365

Abstract

This study aims to investigate the impact of CEO celebrity status on green innovation (GI) adoption in companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This study applies empirical analyses to examine the relationship between high-profile leadership and sustainability practices. Regression analyses and robustness tests, including coarsened exact matching (CEM), were used to ensure the validity of the findings. The results show that companies with celebrity CEO celebrity have higher rates of GI adoption compared to companies without CEO celebrity, emphasising the influential role of CEO visibility in advancing corporate sustainability initiatives. The findings support the Upper Echelon Theory (UET) which states that the characteristics of top executives influence strategic decisions. The implication is that companies should utilise the public profile of their leaders to strengthen environmental initiatives and build stakeholder trust. Limitations include the geographical focus on Indonesia and the use of a binary indicator for CEO celebrity status. Future research should look at other markets and use more detailed measurements for a clearer understanding.

Page 39 of 39 | Total Record : 382

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