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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Herman Legowo
Departemen Ekonomika dan Bisnis Sekolah Vokasi UGM
Economics, Econometrics & Finance

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DAMPAK INFLASI TERHADAP INFORMASI LABA: KASUS GREEN INVESTMENT Ihda Arifin Faiz; Herman Legowo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.654 KB) | DOI: 10.35591/wahana.v20i2.126

Abstract

This study examines the impact of inflation on the usefulness of income considering market response. It’s proven that market responseon the usefulness of income information were affected income persistence, beta, corporate structure, income quality, growth opportunities, and informativeness of price, but there is no empirical evidence from inflation. Inflation is one factor that affects to decision making bias. MSCI global islamic indices was used as sample of green investment with range observation 2007 to 2014. The results of this study indicate that inflation has not affected on the usefulness of income in green investment corporation. Accordingly, market still considering nominal profit and managerial performance than economics aspect. Keywords: inflation, green investment, income information
Co-Authors Ihda Arifin Faiz