GATR Journal of Accounting and Finance Review (GATR-AFR) Vol. 7 (3) October - December 2022最新文献

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Green Accounting and Corporate Social Responsibility on Company Performance to Mining Companies in Indonesian 绿色会计与企业社会责任对印尼矿业公司绩效的影响

GATR Journal of Accounting and Finance Review (GATR-AFR) Vol. 7 (3) October - December 2022 Pub Date : 2022-12-30 DOI: 10.35609/afr.2022.7.3(3)

Arna Suryani, Sespi Jumaida

{"title":"Green Accounting and Corporate Social Responsibility on Company Performance to Mining Companies in Indonesian","authors":"Arna Suryani, Sespi Jumaida","doi":"10.35609/afr.2022.7.3(3)","DOIUrl":"https://doi.org/10.35609/afr.2022.7.3(3)","url":null,"abstract":"Objective - The research aims to analyze company performance by applying corporate social responsibility and green accounting.\u0000\u0000Methodology/Technique - This study employs a descriptive quantitative method with secondary sources originating from mining companies' financial statements on the Indonesian Stock Exchange 2019-2021 period. The instance is selected using the method of purposeful sampling. The analytical tool in this study uses simple and multiple regression analysis.\u0000\u0000Findings - The application of green accounting partially does not affect company performance, while Corporate social responsibility affects financial performance. It shows that green accounting has not been considered in improving the company's financial performance, and social responsibility at work has been taken into consideration in improving its performance. A positive corporate image will increase the interest of stakeholders in businesses with increased performance. Simultaneously corporate social responsibility and green accounting impact the company's performance. It shows that CSR combined optimizing environmental costs can enhance company performance in concert.\u0000\u0000Novelty - The results indicate that CSR combined optimizing environmental costs can synergistically boost the performance of the business. Companies must boost the quality and quantity of social responsibility in business projects because it has been demonstrated that these projects benefit the community and the company financially. Companies can use this research to manage the environmental cost and fulfill their social obligations to build environmentally friendly businesses.\u0000\u0000Type of Paper - Empirical.\u0000\u0000Keywords: Green Accounting, Corporate Social Responsibility, Company Performance\u0000\u0000JEL Classification: F64, L50, M14, Q52, Q56","PeriodicalId":437109,"journal":{"name":"GATR Journal of Accounting and Finance Review (GATR-AFR) Vol. 7 (3) October - December 2022","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130812209","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Market Reaction to Capital Expenditure: Evidence from Company in Bankruptcy Risk 市场对资本支出的反应:来自破产风险公司的证据

GATR Journal of Accounting and Finance Review (GATR-AFR) Vol. 7 (3) October - December 2022 Pub Date : 2022-12-30 DOI: 10.35609/afr.2022.7.3(2)

Yulius Jogi Christiawan, J. Juniarti, Hendri Kwistianus

{"title":"Market Reaction to Capital Expenditure: Evidence from Company in Bankruptcy Risk","authors":"Yulius Jogi Christiawan, J. Juniarti, Hendri Kwistianus","doi":"10.35609/afr.2022.7.3(2)","DOIUrl":"https://doi.org/10.35609/afr.2022.7.3(2)","url":null,"abstract":"Objective - This study aims to examine whether the condition of the bankruptcy risk of a company will influence the market response to capital expenditure. The main hypothesis of this research is that the positive market reaction to the level of capital expenditure issued will be different in companies with a high level of bankruptcy risk and companies with low bankruptcy risk.\u0000\u0000Methodology/Technique - The study was conducted on 56 companies with large capitalization on the Indonesia Stock Exchange for 2018-2021.\u0000\u0000Findings - The results of hypothesis testing indicate that the market responds positively to capital expenditures and the company's bankruptcy risk conditions. In addition, it is proven that in companies at risk of bankruptcy, the market reacts positively to capital expenditures made by companies. In contrast, in companies that are not in a state of bankruptcy, the market does not respond to capital expenditures made by companies. The results of this study are expected to be used by market participants when they analyze the information on capital expenditures made by the company.\u0000\u0000Novelty - This study contributes to the literature by providing empirical evidence which explores a company's bankruptcy risk as the unique factor that affects the relationship between capital expenditure and market response.\u0000\u0000Type of Paper - Empirical.\u0000\u0000Keywords: Capital Expenditure, Bankruptcy Risk, Market Response, Capital Investment\u0000\u0000JEL Classification: G30, G31","PeriodicalId":437109,"journal":{"name":"GATR Journal of Accounting and Finance Review (GATR-AFR) Vol. 7 (3) October - December 2022","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122818366","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Nexus among Corporate Governance, Intellectual Capital Disclosure, and Firm Performance 公司治理、智力资本披露与公司绩效的关系

GATR Journal of Accounting and Finance Review (GATR-AFR) Vol. 7 (3) October - December 2022 Pub Date : 2022-12-13 DOI: 10.35609/afr.2022.7.3(1)

Aliyu Muhammad Nasir, I. R. Mustapa, Kashan Pirzada

{"title":"Nexus among Corporate Governance, Intellectual Capital Disclosure, and Firm Performance","authors":"Aliyu Muhammad Nasir, I. R. Mustapa, Kashan Pirzada","doi":"10.35609/afr.2022.7.3(1)","DOIUrl":"https://doi.org/10.35609/afr.2022.7.3(1)","url":null,"abstract":"Objective - This study conceptually examines a link between corporate governance, intellectual capital disclosure, and firm performance. With the support of signaling theory, this paper develops propositions for the relationship among corporate governance, intellectual capital disclosure, and firm performance.\u0000Methodology/Technique –The development and conclusion of this discursive paper as a conceptual one point out the possible relationship among corporate governance, intellectual capital disclosure, and firm performance. The underlying methodology of institutional discourse and integration with dynamic parameters is formalized.\u0000Findings - The results of the conceptual framework of this paper on corporate governance are contrasted with the approach to corporate governance in mainstream literature. Also examined is the theoretical and philosophical background of corporate governance, intellectual capital disclosure, and firm performance.\u0000Novelty - Although the importance of intellectual capital to firm performance is well established, the triple relationship between the board nomination and governance committee and the board remuneration committee, intellectual capital disclosure, and firm performance is exposed based on the effect of one on another.\u0000Type of Paper: Empirical.\u0000Keywords: Corporate Governance, Intellectual Capital Disclosure, Nomination Committee, and Firm Performance.\u0000Reference to this paper should be referred to as follows: Nasir, A.M; Mustapa, I.R; Pirzada, K. (2022). Nexus among Corporate Governance, Intellectual Capital Disclosure and Firm Performance, Acc. Fin. Review, 7(3), 135 – 148. https://doi.org/10.35609/afr.2022.7.3(1)","PeriodicalId":437109,"journal":{"name":"GATR Journal of Accounting and Finance Review (GATR-AFR) Vol. 7 (3) October - December 2022","volume":"165 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134162585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0