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All Journal Jurnal Keuangan dan Perbankan International Journal of Social and Management Studies (IJOSMAS)
Yvonne Augustine
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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The Influence of Green Competitive Advantage to Value Relevance of Earning and Book Value Sistya Rachmawati; Etty Murwaningsari; Yvonne Augustine
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): December 2022
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i6.242

Abstract

The purpose of this study is to analyze the empirical evidence of the effect of green competitive advantage on the value relevance of earnings and book value in terms of the stock price model and the cumulative abnormal return model (return model). The data used in this study is secondary data derived from annual reports and sustainability reports listed on the IDX-IC (IDX Industrial Classification) and taken from the Indonesia Stock Exchange (IDX) through the website (www.idx-ic.co .id). The research sample was taken by purposive sampling with a total of 110 observations. The results showed a significant positive effect of green competitive advantage on the value relevance of earnings, both the price model and the return model. Thus, information is said to be relevant if information on green competitive advantage can contribute to profits and react positively to the market, so that it can be used as a basis for decision making. The test results show that there is no significant negative effect for green competitive advantage on the value relevance of book value with the price model. However, the green competitive advantage for the return model has a significant negative effect on the value relevance of book value. These results indicate that investors fail to recognize the potential book value in the future. Thus the information is said to be irrelevant because the green competitive advantage information reflected in the book value is not responded to by the market. The results of this study indicate that the value relevance of earning and book value is non-linear.
Digital Banking Balanced Scorecard Diana Frederica; Yvonne Augustine
Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i3.7940

Abstract

The study aims to find reliable banking performance indicators by developing the concept of a balanced scorecard. The research employs the method of literature review and measurement quality testing through validity and reliability tests using SmartPLS 3.0. The study found 21 indicators known as Digital Banking Balanced Scorecard. The theoretical implication of this research is that the development of the concept of balanced scorecard has four perspectives and 21 indicators. The contribution of this research is that the banks may take the Digital Banking Balanced Scorecard measurement to assess their performance, especially for those that have implemented banking digitalization. To ensure continuity of bank’s operation, the management needs to perform an analysis on performance required for a strategic decision making. The accurate measurement or reliable indicator for banking performance is, therefore, needed, so that the company management can make decision on the basis of the company's real conditions in the current digitalization era.
Co-Authors Diana Frederica Etty Murwaningsari Sistya Rachmawati