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Sustainability Report and Firm Value: an Evidence from Indonesia Kenneth Sahetapy
Jurnal Riset Akuntansi dan Auditing Vol. 10 No. 1 (2023): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v10i1.513

Abstract

The reporting of sustainability reports remains to be voluntary in Indonesia. Therefore, there are questions regarding whether the market values the report. This research attempts to answer this question by examining the impact of firms’ sustainability reports on their firm value. This research delves further into the topic of how firms’ sustainability reports affect the value of the firm. While prior research has been done in advanced countries and countries with high reporting rates, this research analyses the effect of how firms’ sustainability reports affect firm value in a developing country with a low reporting rate. To test the hypothesis, this research uses 100 of the biggest companies in Indonesia as the sample and conducts an Ordinary Least Square regression analysis. The results indicate that the market gave a positive value to a sustainability report. This result provides an argument that companies should report their sustainability performance through a sustainability report because this information is valued by the market.
Faktor-Faktor Yang Mempengaruhi Efektifitas Iklan di Tiktok Dan Dampaknya Terhadap Minat Beli Generasi Z Anthony Stafford Pangemanan; Kenneth Sahetapy; Wulan Muntu; Vanda Oroh
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4252

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi efektifitas iklan di tiktok dan dampaknya terhadap minat beli Generasi Z. Faktor yang digunakan adalah : Credibility, Value, Informative, Emotion, dan Entertaining. Analisis dilakukan menggunakan confirmatory factor analysis berdasarkan data yang dikumpulkan melalui kusioner yang diadopsi dari penelitian sebelumnya. Data kemudian dianalisa menggunakan program statistic SmartPLS. Pengaruh signifikan didapati pada faktor credibility, informative, emotion, dan social media advertising. Hasil penelitian ini dapat menjadi manfaat bagi pelaku usaha yang akan melakukan advertising di TikTok dan juga menjadi referensi bagi mahasiswa yang mengambil mata kuliah digitial marketing ataupun consumer behavior. Kata Kunci: credibility, value, informative, emotion, entertaining, social media advertising, minat beli.