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Environmental damage that occurs can be caused by company activities that are considered less attention to environmental and social aspects. This underlies the need for disclosure of sustainability from an economic, social and environmental perspective which is disclosed through a sustainability report....

This research aims to examine whether a company's financial performance and corporate social responsibility (CSR) reporting affect the value of the banking firms listed on the Indonesia Stock Exchange (IDX). This study uses 33 banks as a sample for three-year periods from 2016 to 2018, resulting...

This study aims to identify the overreaction behavior indicated by the winner-loser anomaly. The overreaction behavior can be seen from the cumulative average residual return of the loser portfolio, which can outperform the winner portfolio with a significant value. The winner (loser) portfolio is selected...

This study aims to examine and analyze (1) the indirect effect of capital structure on firm value through the investment opportunity set mediation, (2) the direct effect of capital structure on firm value which is moderated by economic growth. This research was conducted at manufacturing companies listed...

The black swan event has the characteristics of rarity and serious consequences. At present, the analysis of black swan events is generally preconceived (that is, the event is assumed to be a black swan event, and then the influence of the event is discussed), or whether it is a black swan event is directly...

This study aims to examine the causal relationship between the stock market and the foreign exchange market in Indonesia. This study uses the value of the IDX Composite (IHSG) as an indicator of the stock market and the middle value of the exchange rate of IDR to USD as an indicator of the money market....

The purpose of this study is to determine the effect of free cash flow and firm size on earnings management in banking companies on the IDX. Research period 2016–2017, secondary data in the form of annual financial reports, with a sample of 30 banking companies. The results of the FCF study have a positive...

This study aims to determine the determinants of capital structure of cigarette companies in Indonesia. The data used in this study are for period of 2015-2019. The sample used was a cigarette company registered in IDX Analysis using partial adjustment model to identify liquidity, profitability, growth...

This efficiency is a calculation of the ratio between input and output variables. This research is using non-parametric Data Envelopment Analysis (DEA) for General Banks of Business Activities (BUKU) level two banks registered at IDX with the period of analysis in 2014- 2018. To analyze its efficiency...

The purpose of this study is to provide empirical evidence regarding the relationship between Integrated Reporting Disclosure (IRD) and corporate value, moderated by company size. The research object is an IDX and SGX-registered manufacturing enterprise. Based on predefined sample parameters, several...

This study aims to prove the existence of an unusual phenomenon in the short-term investment market of Sharia stocks in Indonesia in 2018. The usual phenomenon that is in accordance with the fundamental analysis of stock investment is “High profit - high return, low profit - low return”. Does this phenomenon...

The goal of this study is to examine the effect of ethnic, skill, and qualification diversity of the board of commissioners on stock performance in emerging markets. This study employs 266 companies listed on IDX (Indonesia Stock Exchange) during 2011-2017 periods. The result shows that ethnic, skill,...

The lack of a firm’s awareness of corporate social responsibility became a major issue in this study. Companies that use resources for CSR activities will improve the company’s personal branding in the public view, hence will increase the company’s financial performance (CFP). Finding empirical evidence...

This study aimed to obtain empirical evidence about the effects of capital and liquidity on profitability with credit problem as a moderating variable among conventional commercial banks listed in IDX during 2014-2018. In this study, the data was obtained from the annual financial reports of conventional...

Since 1994, Indonesian financial accounting standards has referred to as International Accounting Standards/IAS (or International Financial Reporting Standards/IFRS started in 2001). Then, as a G20 member commitment, Indonesia took a more major step by developing standards that have been convergence...

This study aimed to analyze the effect of IFRS convergence on earnings management with corporate governance mechanism as a moderating variable. Earnings management was measured using discretionary accruals. The corporate governance mechanism as a moderating variable includes the proportion of independent...

This study aims to prove the existence of an unusual phenomenon in the short-term investment market of Sharia stocks in Indonesia in 2018. The usual phenomenon that is in accordance with the axiom “Risk and Return Trade-off” is “High risk - high return, low risk - low return”, both for total risk, systematic...

Investors can take stock valuations to minimize investment risk. The study aims i) to know the intrinsic value of IDX Mining stock from 2011-2020, ii) identify whether the stock is considered undervalued, correctly valued, or overvalued. and iii) make the right investment decisions based on their conditions...

Environment, social and governance issues will support for sustainable in business operation of firms. Environment, social and governance (ESG) become part of value for firms then ESG will the rise of price stock. ESG also determined by dividend and market capitalization to increase price stock. The...

Cash is a current asset used as a mean of payment and can also be withdrawn whenever the company needs it. Therefore, we need to pay attention to the cash management of the company, by optimizing the amount of cash managed. The purpose of this study was to examine the effects of liquidity, company growth,...

This study aims to examine the effect of debt financing on firm value. The dependent variable used in this study is firm value, with the independent variable debt financing (STDA, LTDA, TDTE), firm size, firm growth, inflation, and interest rate control variables. The research sample used in this study...

The purpose of this study is to study the effect of solvency and liquidity on financial distress in the Cable Sub Sector in the Indonesia Stock Exchange. The population of this study is the pharmaceutical sub-sector company that is listed on the Indonesia Stock Exchange which is supported by 6 companies...

The purpose of this study is to determine the banking stocks to include in an optimal portfolio and the proportion of the final funds of each company’s shares. This research was conducted on the Indonesia Stock Exchange on stocks listed on the IDX from 2017–2021. This study used secondary data with a...

This inquiry objective to ascertain how Sustainable Banking Governance is impacted by Ratio of Return on Invested Capital for Dividend Payment at Sharia Banks Registered with the Indonesian stock marketplace (IDX). The objects used for the research are Return on Invested Capital with Net Profit and Total...

The goal of this study is to look at the impact of three elements on stock performance. Sustainability Report, Enterprise Risk Management, and Profitability. Purposive sampling was utilized. The study’s sample consisted of Mining and Coal Industry Companies listed on the IDX from 2019 to 2023, with 82...

This study aims to determine Effect of Current Ratio, Return On Assets, Net Profit Margin, and Debt to Equity Ratio on Dividend Payout Ratio for companies listed in the LQ45 index on the Indonesia Stock Exchange in 2013-2018. This study uses a quantitative type of descriptive research approach, which...

This study aims to examine the effect of Investor's "baper (highly sensitive)" character on purchasing behavior in Indonesia. This study used a quantitative approach with respondents who have “baper” character and never invested in IDX shares. The data source used was primary data by spreading the questionnaire....

This study aimed to obtain empirical evidence from the influence of Good Corporate Governance on the integrity of financial statements. Good Corporate Governance using proxies of managerial ownership, institutional ownership, independent commissioners and audit committee. This study analyzed the secondary...

The research aims to determine the effect of profitability, corporate value, company size and financial risk to income smoothing. Researchers would like to review the factors affecting income smoothing, at the banking companies listed on the IDX during the period of 2014-2016. The sampling method use...

Our research analyzes how liquidity, debt policy and investment decisions affect companies with high and low firm value. The sample of this research is companies included in the Jakarta Islamic Index on the IDX with a total sample of 17 companies and a total of 170 observations. The results showed a...

This study aims to analyze the effect of financial ratios and corporate governance on financial distress by making a prediction model of bankruptcy using data from non-financial sector companies listed on the Indonesia Stock Exchange (IDX). This research used the quantitative approach with a logistic...

Human resource accounting is a kind of measurement and statement from recruitment, hired, trained and development cost happened in a company. The disclosure of human resource accounting needs 16 mandatory factors must be fulfill by company. The higher number of factors can be fulfilled, the better the...

This study aims to examine the financial ratios that affect profit growth in textile and garment sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016–2020 period. In this study, the authors use 6 (six) variables, where the dependent variable is profit growth (Y), then the independent...

This study examined the influence of company performance and macroeconomics variables on stock price. The company performance is measured by profitability ratios. The profitability ratios used are: return on equity and net profit margin. Price earnings ratio and price to book value are used as measurement...

The capital structure is an integral part of every company’s operating activities. The goal of this study is to figure out the elements that influence the capital structure of the company. In this study, the populace used all the firms listed on IDX. The study sample includes all firms listed in IDX...

The optimal management of hemodynamic disorders among critically ill patients requires an accurate assessment of hemodynamic status. Global End Diastolic Index (GEDI) is taken for a more reliable indicator of preload in critically ill patients than central venous pressure and doctors tend to arrange...

This study aims to measure the profitability comparisons between the companies based on the analysis method of Economic Value Added (EVA) during the period 2013 to 2018 5 at telecommunications companies listed on the Indonesia Stock Exchange (IDX). The method used is descriptive analysis using time series...

This study aims to examine the role of investor sentiment on the relationship between corporate social responsibility and corporate value. Based on the previous literature, CSR which is a positive signal revealed by the company will influence investor sentiment. Investors can make decisions to make investments...

This study is aimed to test the effect of Corporate Governance and Corporate Social Responsibility on Firm Value in manufacturing companies in the consumer goods industry sector is listed on the Indonesia Stock Exchange. This research uses a descriptive quantitative research approach, which is measured...

This research aims to prove empirical result whether there is a significant increase on the extent of voluntary disclosure after the IFRS convergence in Indonesia. Utilizing the manufacturing companies listed in Indonesian Stock Exchange (IDX) as the samples, this research selects two years before the...

This study examines the direct effect of examining the effect of profitability, GCG on timeliness, while for the indirect effect of testing the effect of profitability on timeliness with GCG as the intervening variable. The data used are banking sector companies listed on the IDX and CGPI of 13 companies...

This study aims to determine the effect of technological innovation, production strategy, and ownership structure on the disclosure of sustainability reports in companies consistently included in the LQ45 index for the 2017–2019 period. This study uses secondary data and the determination of the sample...

This study aims at examining the effects of anti-corruption disclosure and audit quality on earnings management. The Audit quality is proxied by the public accountant firm size and auditor specialization. In the analysis, two controls variable are added, namely return on assets and leverage. The sample...

This study aims to determine the effect of systematic risk (beta) on stock prices and find out whether interest rates and exchange rates can be used as moderating variables on the relationship of systematic risk to stock prices. The population in this study is the banking sub-sector companies included...

This study aimed to examine the influence of interest rates, exchange rates, and money supply on the composite stock-price index in Indonesia Stock Exchange (IDX) during the period between January 2016 and December 2020. This research used a multiple-linear regression analysis on time-series data and...

Tax disclosure requires companies to disclose details about taxation more broadly. Tax disclosure in the annual report can be divided into two types, namely mandatory disclosure and voluntary disclosure. This study aims to examine the factors that affecting tax disclosure in Indonesia, including tax...

The purpose of the following study is to propose and test whether internationalization moderates the profitability-firm value relationship based on a sample of 110 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2009 to 2020. This study uses sub-group moderation...

The study aims to examine the influence investment decisions, financing decisions and dividend policy on the value of the firm either simultaneously or partially. The data used in this study are annual report companies on period 2009-2013, and dividend payment's information in IDX statistic. The population...

This study aims to examine the effect of environmental performance on environmental disclosure and financial performance. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2010–2017. This research sample uses a purposive sampling method. Based on the purposive...

This study aims to analyze the factors affecting several companies’ cash holdings. Some of the factors were net working capital (NWC), cash flow, capital expenditure, leverage, and market-to-book. The samples used in this study were 318 non-financial companies listed in the IDX in 2013-2017. The approach...