RELEVANSI NILAI LAPORAN KEBERLANJUTAN DI INDONESIA
Abstract: The Value Relevance of Sustainability Reports in Indonesia. This study aimed to examine whether sustainability reports have value relevance for investors and affect the value of the company. Ohlson's multiple regression model was used as a method with 38 listed companies in 2014-2017...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2019-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1235/pdf |
| Summary: | Abstract: The Value Relevance of Sustainability Reports in Indonesia. This study aimed to examine whether sustainability reports have value relevance for investors and affect the value of the company. Ohlson's multiple regression model was used as a method with 38 listed companies in 2014-2017 as a sample. The results showed that investors use sustainability reports as value-added information in making investment decisions. Investors currently focused not only on short-term profits or corporate profits but also on the company's long-term sustainability and earnings to satisfy all stakeholders. Therefore, the regulator must issued adequate regulations related to disclosures in the sustainability report. |
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| ISSN: | 2086-7603 2089-5879 |