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All Journal JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Maria Ellita Ovina
Institut Bisnis dan Informatika Kwik Kian Gie
Economics, Econometrics & Finance Social Sciences

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STUDI LITERATUR: RELEVANSI NILAI INFORMASI AKUNTANSI TERHADAP HARGA SAHAM Cindy Vinella; Jason Wibisono; Maya Rianti; Maria Ellita Ovina; Carmel Meiden
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2: Maret 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.756 KB)

Abstract

The purpose of this study is to provide an overview of the relevance of the value of accounting information to stock prices. This research was conducted using a Systematic Literature Review (SLR) methodological approach to identify, study, evaluate, and interpret all available research with relevant research questions. To search for journals related to the research topic, researchers use search keywords: “value relevance”, “accounting information”, and “stock price.” This study discusses important aspects of research such as research topics, research methods, and theories used in 40 published literature reviews that were collected during the research period from 2015 – 2022. To enrich the results, this study discusses several other aspects, such as the year of research, methodology, and country of research. The results showed that during the period 2015 – 2022, the most frequently used research topics were related to the influence of accounting information and stock prices. The most frequently used research method is incremental association studies. While the theory most often used is signaling theory. The results of this study provide information for future researchers who will examine value relevance to be used as a reference in developing their research.
KUALITAS PENGUNGKAPAN EMISI KARBON PADA LAPORAN KEBERLANJUTAN PERUSAHAAN YANG TERDAFTAR BERDASARKAN INDEKS SRI-KEHATI PERIODE 2018 – 2022 Maria Ellita Ovina; Carmel Meiden
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari (In Press)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1033

Abstract

Climate change is one of the environmental problems that is currently being considered by stakeholders, including various organizations concerned with environmental issues. The Carbon Disclosure Project (CDP) is a non-profit organization in 2000 that focuses on addressing environmental issues. CDP works by publishing an information sheet which is useful as a guide for companies to disclose greenhouse gas (GHG) emissions due to the company's business activities. The company discloses carbon emissions in its sustainability report. This research was conducted by giving a score of disclosure of carbon emissions, both quantitatively and qualitatively. Of the 5 issuers studied during the 2018-2022 period, it was found that Bank Rakyat Indonesia (Persero) Tbk. has the highest level of conformity and quality of disclosure. Quantitatively, the climate change category has high disclosure quality. Qualitatively, the energy consumption category has the highest disclosure quality. The banking sector is ranked highest in terms of quantitative disclosure of carbon emissions, while the infrastructure sector is ranked highest qualitatively.
Co-Authors Carmel Meiden Cindy Vinella Jason Wibisono Maya Rianti