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Journal : JURNAL AKUNTANSI DAN AUDITING

ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA Arum Dwi Jayanti; Siti Mutmainah
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 1, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.955 KB) | DOI: 10.14710/jaa.13.1.37-60

Abstract

As an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to management accountants and environmental managers of companies in Indonesia. The convenience sampling technique was used and resulted in 34% response rate. The hypothesis testing was conducted by using Structural Equation Modeling (SEM) with SmartPLS 2.0 software. The results are: (1) the stakeholder pressures have a positive effect on EMA use, (2) the prospector strategy has no positive effect on EMA use, (3) EMA use has a positive effect on process innovation, but not with product innovation, (4) the prospector strategy has a positive effect on process innovation as well as on product innovation
PENGARUH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM (STUDI KASUS PADA PERUSAHAAN PERAIH PENGHARGAAN ISRA 2009-2010) Aldair Rorin Akis; Siti Mutmainah
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.21 KB) | DOI: 10.14710/jaa.7.2.122-133

Abstract

This research studies the impact of Indonesia Sustainability Reporting Award (ISRA) announcementto abnormal return and trading value activity. The impact of award publication could be seenfrom whether there are some differences between abnormal return and trading value activitybefore and after ISRA announcement. The research samples are 16 companies which acceptedthe appreciation of ISRA period 2009-2010. The research data that used is secondary data thatconsist of daily closing price of shares and daily trading volume with an event period 5 days beforeannouncement and 5 days after announcement by used a market adjusted model for expectedreturn. Hypothese are tested by paired samples t-test. The result of this research proves that thereis no difference abnormal return before and after ISRA 2009-2010 announcement, Trading valueactivity have no difference before and after ISRA 2009-2010 announcement.