PENGARUH LUAS PENGUNGKAPAN CSR TERHADAP EARNING RESPONSE COEFFICIENT PADA INDUSTRI HIGH PROFILE YANG TERDAFTAR DI PASAR MODAL
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2010, Vol 1, Issue 2
Abstract
The study hypothesized that CSR disclosure strengthen the association between unexpected earning and abnormal return (ERC), since CSR disclosure provide more information to interpreting accounting earning. The sample of the study is annual report 2006 of the companies listed at the Indonesian Stock Exchange, and the company is the high profile industry. This finding raises the question of whether CSR information in annual report contain value-relevant about accounting earning or if investor are simply not capable of incorporating CSR information in the firm value estimates.
Authors and Affiliations
Rizky Eriandani
Keywords
Related Articles
- EP ID EP352078
- DOI 10.26740/jaj.v1n2.p118-136
- Views 105
- Downloads 0
CREATIVE ACCOUNTING: Apakah Suatu Tindakan Ilegal?
This paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting. Exploration...
PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DALAM PENGAMBILAN KEPUTUSAN GUNA MENINGKATKAN EFEKTIFITAS PENDAPATAN PADA LEMBAGA PENYIARAN PUBLIK RADIO REPUBLIK INDONESIA (LPP RRI) STASIUN SUMENEP
The Target of this research is to know the application of computerized accounting information system for decision-making and to improve the effectiveness of Lembaga Penyiaran Publik Radio Republik Indonesia (LPP RRI) Sta...
OPERASIONAL BAITUL MAL WA TAMWIL (BMT) DALAM PEMBERDAYAAN EKONOMI UMAT DI KABUPATEN SIDOARJO
One of the efforts to empower people’s economy is the existence of microfinance institutions such as Bayt al-Mal wa al-Tamwil (BMT) which have role to establish the economy successfully. This research used a qualitative...
MENCIPTAKAN MUTU PERGURUAN TINGGI (HIGHER EDUCATIONS) BERSKALA INTERNASIONAL MELALUI STRATEGI PENERAPAN TATA KELOLA UNIVERSITAS YANG BAIK (GOOD UNIVERSITY GOVERNANCE)
This study sought to strip the university in the era of globalization, and the application of good governance. Globalization has changed the university (colleges) that exist in the world vying to become world class Unive...
CREATIVE ACCOUNTING SEBAGAI INFORMASI YANG BAIK ATAU MENYESATKAN?
Tujuan penelitian ini untuk melihat creative accounting sebagai informasi yang baik atau menyesatkan bagi investor. Metode penelitian yang digunakan kualitatif dengan pendekatan deskriptif. Teknik analisis yang digunakan...