Deskripsi Lengkap
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text (rdacontent) |
| Tipe Media : | unmediated (rdamedia); computer (rdamedia) |
| Tipe Carrier : | volume (rdacarrier); online resource (rdacarrier) |
| Deskripsi Fisik : | xiii, 67 pages : illustration ; 28 cm. + Appendix |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
- Ketersediaan
- File Digital: 1
- Ulasan
- Sampul
- Abstrak
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| S44741 | 14-19-685435232 | TERSEDIA |
| Tidak ada ulasan pada koleksi ini: 20331536 |
Abstrak
Skripsi ini bertujuan untuk meneliti pengaruh pengungkapan sukarela terhadap nilai informasi laba yang diwakili oleh earning response coefficient (ERC). Pengaruh pengungkapan diuji dengan menggunakan analisis regresi berganda dengan menggunakan metode interaksi dan variabel kontrol price to book value, leverage, dan ukuran perusahaan. Sampel penelitian adalah 120 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011.
Berdasarkan hasil uji empiris, diperoleh kesimpulan bahwa pengungkapan sukarela tidak berpengaruh terhadap ERC. Penelitian lebih lanjut yang membagi pengungkapan sukarela menjadi dua kategori informasi yaitu informasi keuangan dan informasi sosial dan lingkungan, diperoleh kesimpulan bahwa pengungkapan kedua jenis informasi tersebut masing-masing tidak berpengaruh terhadap ERC.
This study aims to study the effect of voluntary disclosure on informativeness of earnings measured by earning response coefficient (ERC). This study used multiple regression analysis with interaction method and control variables price to book value, leverage, and firm size. The sample of this study consist of 120 manufacturing companies listed at the Indonesia Stock Exchange. The empirical results of this study conclude that voluntary disclosure doesn't have significant effect on earning response coefficient. The extent of the study also gave conclusion that voluntary disclosure divided into financial information and social enviromental information, each category also doesn?t have effect on earning response coefficient.
This study aims to study the effect of voluntary disclosure on informativeness of earnings measured by earning response coefficient (ERC). This study used multiple regression analysis with interaction method and control variables price to book value, leverage, and firm size. The sample of this study consist of 120 manufacturing companies listed at the Indonesia Stock Exchange. The empirical results of this study conclude that voluntary disclosure doesn't have significant effect on earning response coefficient. The extent of the study also gave conclusion that voluntary disclosure divided into financial information and social enviromental information, each category also doesn?t have effect on earning response coefficient.