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All Journal Jurnal Pendidikan Akuntansi (JPAK) Ekuitas: Jurnal Pendidikan Ekonomi JAM : Jurnal Aplikasi Manajemen Jurnal Pengabdian UntukMu NegeRI Jati: Jurnal Akuntansi Terapan Indonesia Journal Publicuho JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pengabdian kepada Masyarakat Ekuitas Jurnal Pnedidikan Ekonomi
Dwi Narullia
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : JAM : Jurnal Aplikasi Manajemen

 1 
VALUE RELEVANCE OF ACCOUNTING INFORMATION AND CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA AND SINGAPORE Dwi Narullia; Bambang Subroto
Jurnal Aplikasi Manajemen Vol 16, No 1 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.075 KB) | DOI: 10.21776/ub.jam.2018.016.01.02

Abstract

This study aims to examine the value relevance of accounting information and corporate social responsibility (CSR) for measuring the firm value of companies in Indonesia and Singapore. This study used secondary data in the form of financial statements, annual reports, CSR/ sustainability reports, as well as the company’s stock price data. 34 companies were taken as a sample in this study during period 2013–2015. The results show that earnings information was relevant for measuring firm value, both in Indonesia and Singapore. The book value of equity and operating cash flow information was considered relevant in Singapore companies, but in Indonesia, this information was not considered relevant for measuring firm value. CSR information was considered irrelevant in both countries.
MARKET REACTIONS TO DOMESTIC MARKET OBLIGATION (DMO) COAL PRICE POLICY CHANGES: EVIDENCE FROM INDONESIA Titis Dyah Safitri; Satia Nur Maharani; Dwi Narullia
Jurnal Aplikasi Manajemen Vol 19, No 2 (2021)
Publisher : Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.02.13

Abstract

The announcement of the Domestic Market Obligation (DMO) coal price policy becomes the signal for investment decision making. The event was an announcement related to the government that can affect shares in the capital market. The form of capital market efficiency knows how equal the information that investors can absorb and the signal that indicates investors’ response, whether it is positive or negative. This research is a descriptive event study that uses twenty-one samples of coal mining subsector companies to determine capital market reactions to the Domestic Market Obligation (DMO) coal price policy announcement. During the observation period, there was a significant market reaction with a marked abnormal negative return. There is a leak of information before implementing policy, which makes the form of capital market efficiency is semi-strong form. Also, this is caused by the investor, which gets the difference of information degree based on the market efficiency hypothesis. The next research can use different event windows to increase the knowledge about the effect of the announcement of the Domestic Market Obligation (DMO) coal price policy towards market reaction.
Co-Authors Arisona Ahmad Bambang Subroto Fitri Purnamasari Muhammad Muhammad Muhammad Nanda, Hanjar Ikrima Nila Cahayati Putri, Dhika Maha Ria Zulkha Ermayda Ria Zulkha Ermayda Satia Nur Maharani Setya Ayu Rahmawati Sheila Febriani Putri, Sheila Febriani Siti Mariyah SITI MARIYAH Titis Dyah Safitri Vitmiasih, Vitmiasih Yana Respati Dewi