Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal
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 Indone...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Negeri Surabaya
2010-04-01
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| Series: | Akrual: Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unesa.ac.id/index.php/aj/article/view/254 |
| _version_ | 1818962440857059328 |
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| author | Rizky Eriandani |
| author_facet | Rizky Eriandani |
| author_sort | Rizky Eriandani |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-20T12:29:22Z |
| format | Article |
| id | doaj.art-82156573c57b40b7a4050157e01103c9 |
| institution | Directory Open Access Journal |
| issn | 2085-9643 2502-6380 |
| language | Indonesian |
| last_indexed | 2024-12-20T12:29:22Z |
| publishDate | 2010-04-01 |
| publisher | Universitas Negeri Surabaya |
| record_format | Article |
| series | Akrual: Jurnal Akuntansi |
| spelling | doaj.art-82156573c57b40b7a4050157e01103c92022-12-21T19:40:46ZindUniversitas Negeri SurabayaAkrual: Jurnal Akuntansi2085-96432502-63802010-04-011211813610.26740/jaj.v1n2.p118-136136Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar ModalRizky Eriandani0Universitas SurabayaAbstract 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.https://journal.unesa.ac.id/index.php/aj/article/view/254earning response coefficientcsr disclosurehigh profile industryprice to book valuebeta |
| spellingShingle | Rizky Eriandani Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal Akrual: Jurnal Akuntansi earning response coefficient csr disclosure high profile industry price to book value beta |
| title | Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal |
| title_full | Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal |
| title_fullStr | Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal |
| title_full_unstemmed | Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal |
| title_short | Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal |
| title_sort | pengaruh luas pengungkapan csr terhadap earning response coefficient pada industri high profile yang terdaftar di pasar modal |
| topic | earning response coefficient csr disclosure high profile industry price to book value beta |
| url | https://journal.unesa.ac.id/index.php/aj/article/view/254 |
| work_keys_str_mv | AT rizkyeriandani pengaruhluaspengungkapancsrterhadapearningresponsecoefficientpadaindustrihighprofileyangterdaftardipasarmodal |