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...
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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 |
| _version_ | 1818066636910886912 |
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| author | Siti Farhana Yang Elvi Adelina |
| author_facet | Siti Farhana Yang Elvi Adelina |
| author_sort | Siti Farhana |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-10T15:10:57Z |
| format | Article |
| id | doaj.art-1ddc3826df844ac9935bad7530249625 |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-10T15:10:57Z |
| publishDate | 2019-12-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-1ddc3826df844ac9935bad75302496252022-12-22T01:43:55ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792019-12-0110361562810.21776/ub.jamal.2019.10.3.36RELEVANSI NILAI LAPORAN KEBERLANJUTAN DI INDONESIASiti Farhana0Yang Elvi Adelina1Universitas Prasetiya MulyaUniversitas Prasetiya MulyaAbstract: 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.https://jamal.ub.ac.id/index.php/jamal/article/view/1235/pdflaporan keberlanjutannilai bukuprofit |
| spellingShingle | Siti Farhana Yang Elvi Adelina RELEVANSI NILAI LAPORAN KEBERLANJUTAN DI INDONESIA Jurnal Akuntansi Multiparadigma laporan keberlanjutan nilai buku profit |
| title | RELEVANSI NILAI LAPORAN KEBERLANJUTAN DI INDONESIA |
| title_full | RELEVANSI NILAI LAPORAN KEBERLANJUTAN DI INDONESIA |
| title_fullStr | RELEVANSI NILAI LAPORAN KEBERLANJUTAN DI INDONESIA |
| title_full_unstemmed | RELEVANSI NILAI LAPORAN KEBERLANJUTAN DI INDONESIA |
| title_short | RELEVANSI NILAI LAPORAN KEBERLANJUTAN DI INDONESIA |
| title_sort | relevansi nilai laporan keberlanjutan di indonesia |
| topic | laporan keberlanjutan nilai buku profit |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/1235/pdf |
| work_keys_str_mv | AT sitifarhana relevansinilailaporankeberlanjutandiindonesia AT yangelviadelina relevansinilailaporankeberlanjutandiindonesia |