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Journal : Jurnal Riset Akuntansi Aksioma

CORPORATE BRAND VALUE DAN NILAI SAHAM PERUSAHAAN Indriani, Eni; Karim, Nina Karina; Hudaya, Robith; Widyastuti, Widyastuti; Mariadi, Yusli
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

Investment in a company is expected to provide a profitable return and has an increasing share value. This study aims to determine the effect of trademarks on the value of the company's share. Furthermore, this research is developed to analyze the influence of brand value on the company's stock performance in the banking industry which is ranked in 100th of Indonesia's Most Valuable Brand. The results of this study found that the independent variable (brand value) has a significance value under 0.05 to the dependent variable (share value) with a positive direction. So it can be concluded that the trademark has a positive effect on the value of the company's shares on banking sector in Indonesia. This can be interpreted that the higher the value of the trademark, the higher the value of the company's stock.
RELEVANSI NILAI PENGUNGKAPAN INSTRUMEN KEUANGAN PERBANKAN INDONESIA: TELAAH PSAK 60 (REVISI 2014) Karim, Nina Karina; Sasanti, Elin Erlina; Indriani, Eni; Lenap, Indria Puspitasari; Widyastuti, Widyastuti
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Original Source | Check in Google Scholar | Full PDF (874.377 KB)

Abstract

For go public banking entity, applying PSAK 60 (revised 2014) regarding disclosure of financial instruments in the financial statements is a necessity in order to provide information to readers of financial statements. Disclosure and presentation of information is a fundamental effort to provide information on financial statements for users of financial information. To be useful, accounting information must be relevant to meet the needs of users of financial statements in the decision making process. The purpose of this study is to examine the increased relevance of the value of disclosure of financial instruments after PSAK 60 (revised 2014) to banking company listed on the Indonesia Stock Exchange before and after PSAK 60 (revised 2014) is effective on 1 January 2015. The findings of this study indicated that somehow the quality of information disclosure of financial instrument has relevance to the decisions investors as reflected by the stock price. This is shown by the positive coefficient direction although the value of financial instrument disclosure coefficients shows the influence of financial instruments is not statistically significant, which indicates that the results of this study support the value relevance theory, whereby the higher level of financial instrument disclosure in the financial statements the higher the market value of equity firms.
Co-Authors ABDUL GAFUR Adang Hardi Gunawan Afif, Muhammad Nur Agung Cahyono Agung Putra Wijaya, Agung Putra Agus Sugiarto Andini, Yuri Tri Aprilina, Ulfah Arnelis Djalil Asih Purnami Widiastuti Asri, Peggy Nurida Bidari, Masgusti Dinda Caswita Caswita Cecep Taufik Rustendi Dharma Himawan, Muhammad Agung Dian Mulawarmanti, Dian Diba, Shofura Farah Dwi Kurniawati, Dwi Dwi Laila Sulistiowati, Dwi Laila Elin Erlina Sasanti Eni Indriani Eni Kartika, Eni Enny Lestari Eva Meizara Puspita Dewi, Eva Meizara Fajarin, Rindang Febby Eka Putri Febrian Budi Pratama FELLY YULIAN FF, FELLY Fitri Rahmawati Fitriyani ZS, Syawalia Florensia Evindonta Bangun, Florensia Evindonta Gita Novian Hermana Gunawan, A. H. Guslihan Dasa Tjipta, Guslihan Dasa Hamzah Afandi Hanafiah A. Haninda Bharata Hariyati Purwaningsih Hasaruddin Hafid, Hasaruddin Indah Damayanti, Indah Iswanti, Nina Iwan Nurwantoro, Iwan Jayadinata, Asep Kurnia Juhamzah, Sulfiani Karim, Nina Karina Katibi, Ahmad Yakub Khairi, Husain Kholid, Rifki Rachman Kusuma, Ariya Eka Laksmi A. Lenap, Indria Puspitasari Lucia Maria Santoso, Lucia Maria M Coesamin M. Coesamin Mahfudho, Zahidatun Maskuroch Adesty Muhammad Safrudin Yafie Muhammad Yusuf Mulia, Septi Dianna Bunga Mustika, Lia Nanda, Evi Tirto Nasrun Nasrun Ningrum, Nia Widya Novianti, Elvita Lia Nurhanurawati Nurhanurawati Nurlaili Nurlaili Nurul Rohmah Nurvita Nurvita Nur’ainingsih, Dyah Parindra Kusriantoko Pentatito Gunowibowo Pratiwi, Ganjar Febriyani Pratiwi, Rafi Puji Rahayu Purnama Dewi Putri, Apriliani Qorri Ayuni Rani, wayan Widya Regina Lichteria Panjaitan, Regina Lichteria ria septiana Ridfah, Ahmad Ridfah, Ahmad Rini Asnawati Rini Rita T Marpaung Riyanto Riyanto Rizal Ramadhan Rizki Agustianto Robith Hudaya ROCHMAN R, ROCHMAN Rosalia Deviana Cahyaningrum Rusdi Setiono Sangaji, Darma Sapitri, Nonik Mega Sarlina Sarlina, Sarlina Silvana, Silvana Siti Laelatul Chasanah, Siti Laelatul Slamet Suprayogi Soraya, Rahayu Sri Hastuti Noer Sri Hastuti Noer Sri Setiyowati Sri Setyowati Sriyono Sriyono Sugeng Sutiarso Sukmawati, Fitriani Supriatmo Supriatmo, Supriatmo Syakir Mahid Tina Yunarti Titi Murniati Utami, Fithrina Yudha Utari Rezki Veronika Yulianti Wayan Rumite Wijayanti, Chusna Yuliana Yuliana Yulisa Yulisa Yuniarti, Tina Yunilda Yunilda YUSLI MARIADI Zuma Herdiyanti