Pengaruh Akuntansi Akrual dan Pengungkapan Lingkungan terhadap Koefisien Respon Laba pada Perusahaan Terindeks JII

Abstract

This research is aimed to identify whether accrual accounting and environmental disclosure influence Earning Response Coefficient (ERC). The data were collected by using document and library method. The dependent variable in this research is ERC that measured by the market response to the unexpected earnings. The independent variable is accrual accounting and environmental disclosure, which was tested on the firm’s total information disclosure of Corporate Social Responsibility (CSR. This research used Panel Data Regression. A total sample of 16 companies listed in Jakarta Islamic Index (JII) for five years (2014-2018) was used to perform the analysis and hypotheses testing. The result of this research is that accrual accounting has no significant relationship with the ERC, and CSR information disclosure has a positive and significant relationship with the ERC.

Comparison of Sharia Auditing and Sharia Accounting in the Era of Industrial Revolution 4.0

“…The findings offered by (Karuni 2020) suggest that accrual accounting does not have a very significant relationship with ERC (Earnings response coefficient) or revenue response coefficient, as well as disclosure of CSR information on corporate social responsibility or what we usually know as corporate social responsibility. which has a positive (+) and significant relationship with the ERC so that the Jakarta Islamic Index (JII) during the last five years, namely (2014)(2015)(2016)(2017)(2018), proves this.…”

Fluktuasi Kenaikan Aset, Liabilitas dan Ekuitas Perusahaan Selama Pandemi Covid 19 (Studi Kasus Perusahaan Terdaftar di JII 2018-2020)

“…Penelitian lainnya menjelaskan bahwa ada perbedaan signifikan antara kinerja keuangan perusahaan sebelum dan sesudah Covid-19 (Putra, 2021). Akuntansi akrual tidak mempengaruhi koefisien respon laba (Karuni, 2020); arus kas operasi tidak mempengaruhi harga saham (Hadinata, 2020).…”