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All Journal Journal of Indonesian Economy and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Herman Legowo
Universitas Gadjah Mada
Economics, Econometrics & Finance

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Dampak Inflasi terhadap Informasi Laba pada Green Investment Ihda Arifin Faiz; Herman Legowo
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.811 KB) | DOI: 10.30871/jaat.v4i1.1200

Abstract

This study aims to examine the impact of inflation on return attribute as a measure of future uncertainty of company in considering the market response. Inflation has significant contribution in macro-economic level and long-term period for micro-level condition of company. Therefore, investor should consider inflation in avoid bias calculation of investment return, especially green corporation where intense for long-term orientation. The research uses secondary data from MSCI global Islamic indices for portfolio of Islamic corporation as green corporate determination. Simple regression was used for data analysis purposes in research methodology. The results of the study show that inflation has no effect on the importance of profit information in green investment companies. This means that market participants still rely on nominal earnings and managerial performance than long-term purchasing power and future cash flows.
Co-Authors Abi Dwi Pramono Ihda Arifin Faiz Mas'ud Machfoedz