Pengaruh Kuantitas Dan Kualitas Sustainability Diosclosure Terhadap Earnings Informativeness Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019

Priscila, Chikita and Feliana, Yie Ke (2021) Pengaruh Kuantitas Dan Kualitas Sustainability Diosclosure Terhadap Earnings Informativeness Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019. In: Konferensi Regional Akuntansi (KRA) VIIITahun 2021, 6-7 Oktober 2021, Online.

PDF Yie Ke Feliana_Pengaruh Kuantitas Dan Kualitas Sustainability Diosclosure.pdf Download (1MB)

Abstract

The development of the business world requires companies to not only focus on the financial aspects, but also on the non-financial aspects. Sustainability reports are currently an important topic for corporate reporting. Rational investors consider all aspects in determining investment decisions, including sustainability reports for the sustainability of the company. Currently, disclosure of the sustainability report is not mandatory. However, Undang-Undang Nomor 40 Tahun 2007 about Limited Liability Companies support disclosure of sustainability reports. Number of companies that disclose sustainability reports increases each year. This study aims to measure the effect of quantity and quality of sustainability report disclosure on earnings informativeness. The population that is the object of this research is companies from all sectors that are listed on the Indonesian Stock Exchange and published sustainability reports from 2016 to 2019. The samples obtained and met the criteria were 194 samples. The model used is multiple linear regression with the control variable firm size (SIZE), capital structure (DER), and company performance (ROA). The calculation of the level of sustainability disclosure and quality of sustainability disclosure is carried out using the disclosure index with the GRI 4 standard. The analysis of sustainability disclosure level and quality is carried out by using content analysis. The results of this study indicate that both the quantity or level of disclosure in sustainability disclosures and the quality of disclosures does not have a significant effect on earnings informativeness.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	earnings informativeness, sustainability disclosure level, sustainability disclosure
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Yie Ke Feliana 3193
Date Deposited:	28 Jan 2022 09:24
Last Modified:	08 Feb 2022 02:14
URI:	http://repository.ubaya.ac.id/id/eprint/40511

Actions (login required)

View Item