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Contact Name
Iwan Priyadi
Contact Email
editor.journal@lifescifi.com
Phone
+62 881-2723-330
Journal Mail Official
editor.journal@lifescifi.com
Editorial Address
St. Gedongkuning No.43, Rejowinangun, Subdistrict Kotagede, Yogyakarta City, Special Region of Yogyakarta 55171
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Arthatama: Journal of Business Management and Accounting
ISSN : 2655786X     EISSN : 27745678     DOI : https://doi.org/10.54518/art
Core Subject : Economy,
The objective of the Arthatama is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. Arthatama accepts articles in any business management and accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. Arthatama invites manuscripts on various topics including functional areas of marketing management, management accounting, management control systems, information management systems, international business, business economics, business ethics and sustainability, entrepreneurship, financial management, strategic management, operations management, human resource management, e-business, knowledge management.
Articles 2 Documents
Search results for , issue "Vol. 2 No. 2 (2018)" : 2 Documents clear
Corporate Environmental Disclosure and Earnings Quality: Evidence from Malaysian Firms Syed Ullah
Arthatama: Journal of Business Management and Accounting Vol. 2 No. 2 (2018)
Publisher : LifeSciFi

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Abstract

This research investigates the relationship between corporate environmental disclosure and earnings management. This research used the sample data of 134 companies listed on the stock exchange of Bursa Malaysia from 2013 to 2019. However, three different theoretical frameworks were used in this study, namely: signaling theory, agency theory and stakeholders’ legitimacy, with the aim of identifying the relationship between environmental disclosure and earnings management. Therefore, this research did not find any statistically significant relationship between environmental disclosure and earnings management which was measured by various methods, using discretionary accruals. Lastly, this research also found that the attributes of corporate governance can influence the relationship between environmental disclosure and earnings management.
The Effects of Corporate Social Responsibility to the Corporate Value Dwi Ermayanti Susilo
Arthatama: Journal of Business Management and Accounting Vol. 2 No. 2 (2018)
Publisher : LifeSciFi

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Abstract

This study aims to determine the influence of Corporate Social Responsibility to the company value. The research used quantitative method, which is conducted through data collection with secondary data from Indonesia Stock Exchange. While the population of all plastic and packaging sub-sector of manufacturing companies listed on Indonesia Stock Exchange which are as many as 14 companies, the sample fulfilled the criteria used in this research is 12 companies of plastic and packaging manufacturing company listed on Indonesia Stock Exchange from 2013 until 2017. Data analysis was conducted by using simple linear regression statistic method and hypothesis testing with t test. The results indicate that Corporate Social Responsibility have a positive effect to the corporate values of manufacturing company which is classified in manufacturing plastic and packaging sub-sector listed on Indonesia Stock Exchange. Practical and theoretical implications were also discussed.

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