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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi AJAR : Atma Jaya Accounting Research Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan Paulus Journal of Accounting (PJA) Devotion : Journal of Community Service

OKTAVIANUS PASOLORAN

Universitas Atma Jaya Makassar

Author-ID : 2386464

Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 13 Documents Claim Missing Document

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Role of Hedging Mechanism in Maintaining Volatility Cash Flow and Growth Opportunity and Their Impact on Investor Reaction Hartono Hartono; Oktavianus Pasoloran; Fransiskus Eduardus Daromes
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to investigate the role of forward contract hedging in maintaining volatility cash flow and growth opportunity and its impact on investor reaction. The population in this study included 242 non-financial companies listed on the Indonesia Stock Exchange from 2013–2017. The sample was determined using purposive sampling, and path analysis was employed to analyze the data. Results show that forward contract hedging mediates the effects of volatility cash flow and growth opportunity on investor reaction. This research is expected to provide insights so that company management can improve performance properly and increase investor confidence through the application of hedging, thereby maintaining volatility cash flow and growth opportunity. Keywords: Cash flow volatility, growth opportunity, hedging forward contract, investor reaction.

MEKANISME PENGUNGKAPAN EMISI KARBON DAN REAKSI INVESTOR Chen Kelvin; Oktavianus Pasoloran; Fransiskus Randa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This research aims to investigate the role of carbon emission disclosure as a mechanism to improve investors' reaction to abnormal stock returns mediated by cost of equity. The samples used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2013 to 2017. There were 122 companies with 610 observations. The samples were selected using the purposive sampling method. By using the path analysis method, the results show that carbon emission disclosure has a negative relationship with the cost of equity, carbon emission disclosure has a positive relationship with abnormal stock return, while the cost of equity has a negative and significant relationship with abnormal stock return. Additionally, the results obtained using the Sobel test show that the cost of equity plays a role in mediating the relationship between carbon emission disclosure and abnormal stock returns. Keywords: carbon emission disclosure; cost of equity; abnormal stock returns

Co-Authors Bernadetta Wiwik Wahyuningsih Chen Kelvin Cherly Thanamal Excel Limbunan Felicia Wuisan FIRDAUS ABDUL RAHMAN Fransiskus Eduardus Daromes Fransiskus Randa Hartono Hartono Lenny Kawandy Lisa Kurniasari Wibisono Monica Pratiwi Lukas Norbertus Domentris Bouk Ratu Resti Rista Upa Tikurante Robert Jao Sita Yubelina Sabandar Suwandi Ng

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