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pengaruh tingkat keluasan pengungkapan sukarela dalam laporan tahunan terhadap earnings response coefficient: Studi empiris pada perusahaan manufaktur yang tercatat di BEI periode 2009-2010
This study examines the impact of voluntary disclosure level in annual report on earnings response coefficient which defines the relationship between earnings and return. The study hypothesizes that the informativeness of earnings and voluntary disclosure is working complementay to affect return. This hypothesis assumes that investor will the information provided in annual report together with information in earnings to make an investment decision. To test the hypothesis, current stock returns are regressed against curent earnings changes. The sample consist of 84 manufacturing companies listed in BEI with period on 2009-2010. The amount of voluntary disclosure is measured using disclosure index. Meanwhile, checklist of voluntary disclosure items developed by Soeripto (1992), Botosan (1997), Sitanggang (2002), Lementis dan Weetman (2004), Adhariani (2005), Hossain dan Hammami (2009) and also adjusment with Kep-134/BL/2006 and KNKG 2006. The findings of the test of the differences support the hypothesis that voluntary disclosure and informativeness of earnings work together to affect return that have been identified in previous studies regarding earnings response coefficient. The findings give different result in different holding period. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8043 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia., 2012 |
|---|---|
| Edisi | - |
| Subjek | Stock return Earnings Voluntary disclosure Annual reports Earnings response |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv ; 84 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |