FUADY, RIDLA TSAMROTUL (2015) PENGARUH PENGUNGKAPAN SUKARELA TERHADAP EARNINGS RESPONSE COEFFICIENT. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
The aim of this study was to examine the effect of voluntary disclosure to the earnings response coefficient with leverage, price to book value, and companysize as control variables. This study was conducted to 30 issuers on sharia stock index namely Jakarta Islamic Index (JII) listed in the Indonesia Stock Exchange (BEI) in 2014. Indicators are used to adopt the voluntary disclosure index of Global Reporting Initiative (GRI) version of the G4 consisting of three components: economic performance, social and environment performance. Data collection method used is to study the documentation, that is by studying the evidence, scientific papers, articles, journals, and websites related to the object of research. The test results show that the empirical research can not prove that the voluntary disclosure effect on earnings response coefficient (ERC). The same conclusion is obtained for each type of voluntary disclosure is related to voluntary disclosure and voluntary disclosure of financial information related to social and environmental information. Keywords: Voluntary Disclosure, Earnings Response Coefficient, Jakarta Islamic Index Tujuan dari penelitian ini adalah untuk menguji pengaruh pengungkapan sukarela terhadap earnings response coefficient dengan leverage, price to book value, dan size perusahaan sebagai variabel control. Penelitian ini dilakukan kepada 30 emiten pada indeks saham syariah yaitu Jakarta Islamic Index (JII) yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014. Indikator pengungkapan sukarela yang digunakan mengadopsi indeks Global Reporting Initiative (GRI) versi G4 yang terdiri dari 3 komponen yaitu economic performance, social and environment performance. Metode pengumpulan data yang digunakan ialah studi dokumentasi, yaitu dengan cara mempelajari bukti-bukti, karya ilmiah, artikel, jurnal, dan situs yang berkaitan dengan objek penelitian. Hasil pengujian menunjukkan bahwa penelitian secara empiris tidak dapat membuktikan bahwa pengungkapan sukarela berpengaruh terhadap earning response coefficient (ERC). Kesimpulan sama juga diperoleh untuk masing- masing jenis pengungkapan sukarela yaitu pengungkapan sukarela terkait informasi keuangan dan pengungkapan sukarela terkait informasi sosial dan lingkungan. Kata Kunci: Pengungkapan Sukarela, Earnings Response Coefficient, Jakarta Islamic Indeks
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-555-15-062 |
| NIM/NIDN Creators: | 55513120115 |
| Uncontrolled Keywords: | Auditing, AUDT, Voluntary Disclosure, Earnings Response Coefficient, Jakarta Islamic Index |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MYTHA ALVIANA SARI |
| Date Deposited: | 04 Jul 2022 23:42 |
| Last Modified: | 08 Jul 2022 05:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64432 |
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