The Relevancy of Earnings on Post XBRL Adoption for Indonesia Firm Value with Environmental, Social and Governance (ESG) as Moderating Variable-Reference-Cited by-同舟云学术

The Relevancy of Earnings on Post XBRL Adoption for Indonesia Firm Value with Environmental, Social and Governance (ESG) as Moderating Variable

Published:2022-02-25 Issue: Volume: Page:
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Container-title:2022 the 5th International Conference on Data Storage and Data Engineering (DSDE)
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Author:

Hamid Agustini¹,Angel Lorita Vivian¹,Ria Panggabean Rosinta¹,Hanita Rusgowanto Fransisca¹

Affiliation:

1. School of Accounting, Bina Nusantara University, Indonesia

Publisher

ACM

Link

https://dl.acm.org/doi/pdf/10.1145/3528114.3528130

Reference29 articles.

1. Alhadab , M. M. , & Own , B. A. -. ( 2017 ). Earnings Management and Banks Performance: Evidence from Europe . International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(4). https://doi.org/10.6007/ijarafms/v7-i4/3444 Alhadab, M. M., & Own, B. A.-. (2017). Earnings Management and Banks Performance: Evidence from Europe. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(4). https://doi.org/10.6007/ijarafms/v7-i4/3444

2. The Influence of Environmental, Social, and Governance (ESG) Disclosure on Firm Financial Performance;Almeyda R.;IPTEK Journal of Proceedings Series,2019

3. Baranes , A. , & Palas , R. ( 2017 ). The Prediction of Earnings Movements Using Accounting Data: Using XBRL . International Journal of Accounting Research, 05(01). https://doi.org/10.4172/2472-114x.1000143 Baranes, A., & Palas, R. (2017). The Prediction of Earnings Movements Using Accounting Data: Using XBRL. International Journal of Accounting Research, 05(01). https://doi.org/10.4172/2472-114x.1000143

4. Bursa Efek Indonesia . ( 2014 ). Pengenalan XBRL dan Implementasi XBRL di BEI. https://idx.co.id/media/2551/1-idx_xbrl_presentation_2014_id.pdf Bursa Efek Indonesia. (2014). Pengenalan XBRL dan Implementasi XBRL di BEI. https://idx.co.id/media/2551/1-idx_xbrl_presentation_2014_id.pdf

5. BEI. ( 2018 ). Mengenai XBRL. https://www.idx.co.id/perusahaan-tercatat/xbrl/ BEI. (2018). Mengenai XBRL. https://www.idx.co.id/perusahaan-tercatat/xbrl/