Sasya Sabrina, S.E., M.M., CPSAK.

Sasya Sabrina is an academic and researcher in the field of accounting and financial management, with a strong focus on financial reporting, corporate governance, and capital market analysis. Affiliated with Bina Nusantara University, she has developed a solid academic profile supported by a portfolio of scholarly publications and contributions to accounting and finance research within the Indonesian context. Her work reflects a commitment to advancing both theoretical and empirical understanding of financial reporting and corporate behavior.

Her research contributions primarily center on financial reporting quality and earnings-related analysis. She has conducted empirical studies examining earnings quality, earnings management, and earnings response coefficients, highlighting how accounting information influences investor perception and market reactions. These works demonstrate her analytical approach in linking financial statement information with capital market outcomes and firm valuation. 

In addition, Sasya Sabrina has explored corporate governance mechanisms and their role in enhancing financial transparency and organizational performance. Her research examines how governance structures, including audit quality and institutional factors, influence financial reporting practices and corporate accountability. This line of work positions her within the broader discourse on governance and its implications for sustainable business practices. 

Her academic interests also extend to capital market dynamics, including studies on stock price behavior, firm value, and the impact of financial performance indicators on investment decisions. Through these contributions, she provides insights into how financial and non-financial information is interpreted by market participants in emerging economies. 

Furthermore, she has contributed to research on digital transformation in accounting, including the adoption of digital systems and their implications for financial reporting and business processes. Her work highlights the importance of integrating technological advancements into accounting practices to improve efficiency, transparency, and decision-making in organizations. 

With a research trajectory that integrates financial reporting, governance, capital markets, and digital innovation, Sasya Sabrina continues to develop her academic work at the intersection of accounting and finance. Her approach combines empirical rigor with practical relevance, aiming to contribute to improved financial transparency, informed investment decisions, and the advancement of accounting practices in an increasingly dynamic and data-driven economic environment. 

DEGREE 

• Master of Management, Majoring in Financial Management, Tarumanagara University, Indonesia (2013-2014)

• Bachelor’s degree, Majoring in Accounting, Tarumanagara University, Indonesia (2007-2011)

KEY RESEARCH AREAS 

• Financial Reporting & Earnings Quality    

• Corporate Governance & Capital Markets  

• Accounting Conservatism & Cost of Equity  

• Tax and Book-Tax Conformity  

• Digital Transformation in Accounting & Business Strategy  

• Financial Statement Analysis & Market Reaction  

• Information Asymmetry & Corporate Disclosure