Open Access
Issue
SHS Web Conf.
Volume 201, 2024
1st International Conference on Digital Technologies and Sustainability Accounting (ICDSA 2024)
Article Number 02003
Number of page(s) 8
Section Accounting and Finance for Renewable Energy Sources
DOI https://doi.org/10.1051/shsconf/202420102003
Published online 08 November 2024
  1. Puspita, I.L., Sariningsih, E., and Maharani, Y., Faktor–faktor yang mempengaruhi nilai Perusahaan. Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM). 10, (2), 97103 (2021) [Google Scholar]
  2. Ardiansyah, G.G.K., Pengaruh profitabilitas, ukuran perusahaan, leverage dan likuiditas terhadap nilai Perusahaan. Jurnal Paradigma Akuntansi, 2, (1), 367–375 (2020) [CrossRef] [Google Scholar]
  3. Yildirim, D., Relationship between R&D investment and firm value from R&D intensity, firm size, and risk perspectives: evidence from Turkey’. book: Researches on Financial Performance. 79–97 (2020) [Google Scholar]
  4. Triani, N., and Tarmidi, D., Firm value: impact of investment decisions, funding decisions and dividend policies. International Journal of Academic Research in Accounting, Finance and Management Sciences. 9, (2), 158–163 (2019) [Google Scholar]
  5. Kim, W.S., Park, K., Lee, S.H., and Kim, H., R&D investments and firm value: Evidence from China. Sustainability. 10, (11), 4133 (2018) [CrossRef] [Google Scholar]
  6. Agyei-Mensah, B.K., The relationship between corporate governance, corruption, and forward-looking information disclosure: A comparative study. Corporate Governance: The International Journal of Business in Society. 17, (2), 284–304 (2017) [CrossRef] [Google Scholar]
  7. Biandari, T.R., and Harahap, L. Perancangan sistem pengendalian internal persediaan barang guest supplies pada department housekeeping. Competitive Jurnal Akuntansi dan Keuangan. 5, (2), 41–61 (2021) [CrossRef] [Google Scholar]
  8. Pramaishella, V.T., and Kristanto, A.B., Kualitas dan kuantitas forward looking disclosure berdasarkan prediksi kebangkrutan Perusahaan. Jurnal Bingkai Ekonomi (JBE). 4, (2), 46–54 (2019) [Google Scholar]
  9. Roychowdhury, S., Shroff, N., and Verdi, R.S., The effects of financial reporting and disclosure on corporate investment: A review. Journal of Accounting and Economics. 68, (2-3), 101246 (2019) [CrossRef] [Google Scholar]
  10. Feng, Y., Ma, C., Wang, Y., and Ma, J., A double-edged sword: The effects of R&D intensity and capitalization on institutional investment in entrepreneurial firms. Frontiers in Psychology. 13, 942931 (2022) [CrossRef] [Google Scholar]
  11. Agung, C.P., and Inawati, W.A., Bagaimana R&D memoderasi hubungan antara intellectual capital dengan kinerja perusahaan?. Modus. 35, (1) (2023) [CrossRef] [Google Scholar]
  12. Cherkasova, V., and Kurlyanova, A.: ‘Does corporate R&D investment support to decrease of default probability of Asian firms?’, Borsa Istanbul Review, 2019, 19, (4), pp. 344–356 [CrossRef] [Google Scholar]
  13. Prananto, F.K.P., Pengaruh pengeluaran research and development dan beban periklanan terhadap nilai perusahaan di sektor manufaktur yang terdaftar di BEI tahun 2014-2018. Universitas Atma Jaya Yogyakarta (2020) [Google Scholar]
  14. Safitri, V.A., Sari, L., and Gamayuni, R.R., Research and development (R&D), environmental investments, to eco-efficiency, and firm value. The Indonesian Journal of Accounting Research. 22, (3) (2020) [Google Scholar]
  15. Gupta, K., Banerjee, R., and Onur, I., The effects of R&D and competition on firm value: International evidence. International review of economics & finance. 51, 391–404 (2017) [CrossRef] [Google Scholar]
  16. Min, B.S., and Smyth, R., Determinants of R & D intensity and its impact on firm value in an innovative economy in which family business groups are dominant: The case of South Korea. Monash Univ., Department of Economics (2015) [Google Scholar]
  17. Honoré, F., Munari, F., and de La Potterie, B.v.P., Corporate governance practices and companies’ R&D intensity: Evidence from European countries. Research Policy. 44, (2), 533–543 (2015) [CrossRef] [Google Scholar]
  18. Murinda, C.S., Islahuddin, I., and Nuraini, A., Firm value: Does corporate governance and research & development investment matter?. Jurnal Reviu Akuntansi dan Keuangan, 11, (2), 266–284 (2021) [CrossRef] [Google Scholar]
  19. Hassanein, A., Zalata, A., and Hussainey, K., Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms?. Review of Quantitative Finance and Accounting. 52, 493–519 (2019) [CrossRef] [Google Scholar]
  20. Hasanah, K., Chandrayanti, T., and Putri, S.Y.A., Pengaruh kinerja keuangan terhadap nilai perusahaan dengan corporate social responsibility disclosure sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di BEI tahun 2017-2019. Ekasakti Pareso Jurnal Akuntansi. 1, (1), 44–53 (2023) [CrossRef] [Google Scholar]
  21. El-Deeb, M.S., and Elsharkawy, L.M., Characteristics on the disclosure of the forwardlooking information: Evidence from the Egyptian stock market [Google Scholar]
  22. Kılıç, M., and Kuzey, C., Determinants of forward-looking disclosures in integrated reporting. Managerial Auditing Journal. 33, (1), 115–144 (2018) [CrossRef] [Google Scholar]
  23. Van Linh, N., Hung, D.N., and Binh, T.Q., Relationship between sustainability reporting and firm’s value: Evidence from Vietnam’, Cogent business & management, 9, (1), 2082014 (2022) [CrossRef] [Google Scholar]
  24. Hartono, J., Teori portofolio dan analisis investasi (2022) [Google Scholar]
  25. Hutauruk, M.R., The effect of R&D expenditures on firm value with firm size moderation in an Indonesia palm oil company. Cogent Business & Management. 11, (1), 2317448 (2024) [CrossRef] [Google Scholar]
  26. Choi, S., and Yoo, J., The impact of technological innovation and strategic CSR on firm value: Implication for social open innovation. Journal of Open Innovation: Technology, Market, and Complexity. 8, (4), 188 (2022) [CrossRef] [Google Scholar]
  27. Habtewold, T.M., Impacts of internal R&D on firms’ performance and energy consumption: Evidence from Ethiopian firms. International Journal of Innovation Studies, 7, (1), 47–67 (2023) [CrossRef] [Google Scholar]
  28. Gleason, K.I., and Klock, M., Intangible capital in the pharmaceutical and chemical industry. The Quarterly Review of Economics and Finance. 46, (2), 300–314 (2006) [CrossRef] [Google Scholar]
  29. Mentari, N.M.I., and Dewi, K.I.K., Moderasi CSR disclosure terhadap pengaruh green investment pada nilai Perusahaan. Jurnal Ilmiah Akuntansi dan Bisnis. 8, (1), 60–71 (2023) [CrossRef] [Google Scholar]
  30. Guo, Z., Chan, K.C., and Xue, Y., The impact of corporate culture disclosure on performance: a quantitative approach. Review of pacific basin financial markets and policies. 19, (02), 1650012 (2016) [CrossRef] [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.