2 research outputs found

    Pengaruh kemajuan teknologi informasi terhadap perkembangan akuntansi

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    Technology that develops rapidly causes significant changes in the accounting field. These changes require accountants to continue to follow developments and improve their competence. Historically, the development of accounting has been divided into three eras, starting from the farming era and then the industrial era to the present, namely the information age. The more advanced information technology (IT), the more influence it will have on the accounting field. One of the effects of IT progress can be seen in the development of accounting information systems (AIS) in terms of processing data, internal control, and increasing the amount and quality of information in financial reporting. The development of computer-based AIS in producing financial reports also has an impact on the audit process. Although at first it gave the accounting profession a sense of worry, the development of IT in the end provided new opportunities for the accounting profession. The new opportunities that can be achieved include computer-based information system audits, computer-based information system consultants and web trust audits. Advances in IT brought significant changes to the development of accounting and also brought many benefits for both employees and companies

    Pengaruh Carbon Emission Disclosure, Eco-Efficiency dan Green Innovation Terhadap Nilai Perusahaan

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    Firm value is the realizable value of assets when company will be traded. The firm value can also come from the stock price of the company. Voluntary disclosure of environmental performances is way for companies to give signals to investors. A positive signal will increase investor confidence and firm value. This study aims to determine the effect of carbon emission disclosures, eco-efficiency and green innovation on firm value. Firm value in this study was measured using Tobin's Q ratio. The population in this study are High Profile Industrial Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample selection method in this study is purposive sampling. Based on sample selection criteria, the number of samples obtained was 16 companies with a total of 80 observations. The analytical technique used in this research is descriptive statistical analysis and panel data regression analysis using the Eviews application. The results of hypothesis testing show that simultaneously carbon emission disclosure, eco-efficiency and green innovation have a significant effect on firm value. Partially, carbon emission disclosures have a significant positive effect on firm value, green innovation has a significant negative effect on firm value, while eco-efficiency has no effect on firm value