
Valentina TohangBinus University | binus · Department of Accounting
Valentina Tohang
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17
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Publications (17)
The ongoing debate related to belief and challenges on the impact of ESG performance to improve a firm’s performance and shareholder value has been an interest of many empirical studies. Previous research discovered myriad inconclusive results explained by a variety of different proxies of CSP measures, methodology, samples, and underlying theories...
The field of study pertaining to environmental, social, and governance (ESG) concerns has gained significant interest in recent years, primarily driven by increasing worldwide concern about climate change and environmental challenges. Prior research has examined corporate social responsibility (CSR) and environmental, social, and governance (ESG) i...
The adoption of Blockchain technology is seen as a potential solution to solve financial inclusion issues in the world. However, current research on blockchain technology to solve financial inclusion has not yet highlighted the importance of this technology. Most of the existing research remains primarily grounded in conceptual frameworks. This stu...
Environment, Social, and Governance (ESG) disclosure is a non-financial disclosure that is expected to enhance firms' transparency, ease estimation of risk, hence lower cost of equity (CoE). However prior studies show mixed results. Using Institutional theory, this paper argues that sustainability policy intervention could have a different effect....
The purpose of this study is to examine the effect of automation on accountants and accountants’ work in Indonesia. In Indonesia, automation starts to be significant. Many companies have gradually integrated their operation with automated technology. Nevertheless, the overall implementation of automation in Indonesia is considered one of the lowest...
Coffee is one of the most prominent agricultural products In Indonesia, besides other commodities such as palm oil, rubber, cocoa, and tea. The International Accounting Standards Board (IASB) regulates the agriculture business in IAS 4. which was issued in December 2000 and prospectively applied worldwide on the 1st of January 2003. The standard en...
This study aims to explore the relation between the pre and post adoption of the Extensible Business Reporting Language (XBRL) adoption and the cost of equity capital in Indonesian-listed firms. The study examines 59 listed companies for four years, including two years before (2014-2015) and two years after (2016-2017) the adoption of XBRL in Indon...
Tax amnesty is one of the projects that Indonesia implemented in the year 2016 until 2017. Motivated by one of Joko Widodo’s project as a president, which is to build better infrastructure in Indonesia, he uses tax amnesty as a way of receiving undeclared assets with the hope that Indonesia revenues will increase. In addition to that, the Automatic...
This study aimed to examine the impact of the adoption of eXtensible Business Reporting Language (XBRL) in reduced the information risk of financial reporting disclosures. Information transparency, information asymmetry, the efficiency of the information and also the quality of the information disclosures will impact upon information risk. An incre...
This research aims to test the impact of the mandatory adoption of XBRL towards the systemic risk of American financial institutions listed in New York Stock Exchange (NYSE) by utilizing 45 NYSE listed financial institutions for the time period of 2007-2012. The measure of systemic risk is based on SRisk by Acharya et al. (2012) which is available...
This study aims to examine the impact of voluntary disclosure on cost of equity of Indonesian firms. Using a sample of LQ45 listed firms in the period 2010–2011; we find that increasing voluntary disclosure reduces firms’ cost of equity capital. The result persists even after we control with other common variables influencing cost of equity. This r...