Wiwik Utami

Forward-Looking Information Based on Integrated Reporting Perspective: Value Relevance Study in Indonesia Stock Exchanges

Wiwik Utami & Putri Dwi Wahyuni · Asian Journal of Economics, Business and Accounting · 2018

The International Integrated Reporting Council (IIRC) in 2013 has formulated the Integrated Report Framework. Integrated reporting provides forward-looking information related to the company's holistic picture, future targets and the relationship between financial performance and...

Open access Research Article 10.9734/AJEBA/2018/44981

Audit Quality, Auditor Specialization, and Sustainability Reporting: Their Impact on Cost of Capital Moderated by Company Size of the Kompas 100 Index in the Indonesia Stock Exchange Market

Norrika Theresia & Wiwik Utami · Asian Journal of Economics, Business and Accounting · 2024

The capital market has become an attractive instrument for both local and foreign investors. This study aims to analyze and provide empirical evidence regarding the influence of audit quality, auditor specialization, and sustainability reporting on the cost of capital. Additional...

Open access Research Article 10.9734/ajeba/2024/v24i101523

The Effect of Accrual Quality and Operating Cash Flows on Future Cash Flows in the Basic Industry and Chemical Sectors

Amanda Shofia & Wiwik Utami · Asian Journal of Advanced Research and Reports · 2021

This study aims to analyze the effect of accrual quality and operating cash flow on future cash flows. Accrual quality in this study is measured by the accruals-working capital approach, referring to Dechow and Dichev [1] and Francis et al. [2], cash flow is measured by the ratio...

Open access Research Article 10.9734/ajarr/2021/v15i330380