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All Journal EKONOMIS : Journal of Economics and Business Jurnal Proaksi
Helen Leonora
Institut Bisnis dan Informatika Kwik Kian Gie
Economics, Econometrics & Finance Education

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META ANALISIS: DETERMINAN EARNINGS RESPONSE COEFFICIENT PADA BEBERAPA PENELITIAN SKRIPSI DI INDONESIA Chyntia Susanto; Helen Leonora; Carmel Meiden
Jurnal Proaksi Vol 9 No 2 (2022): April - Juni
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2743

Abstract

Investors need information, one of which is the company's accounting profit figures shown in its financial statements, to make investment decisions. The information is good or bad news that generates various investor responses, and underlies the earnings response coefficient research. Research on the determinants of earning response coefficients has been widely carried out with different research results. This study aims to organize and find the consistency of the results of previous studies. The object of the research is a thesis on the determinants of earning response coefficient with a research period of 2011-2019. The data collection technique used is the observation technique and the sample selection technique used is the purposive sampling technique, and uses meta-analysis as a research analysis technique. The results of this study indicate that earnings persistence, capital structure, firm size, corporate social responsibility disclosure, profitability, and leverage affect the earning response coefficient.
Content Analysis Method: Analisis Prinsip Isi dan Prinsip Kualitas Laporan Keberlanjutan Chyntia Susanto; Helen Leonora; Carmel Meiden
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.650

Abstract

The sustainability report is one of the company's accountability and transparency tools, in relation to the achievement of the Sustainable Development Goals. Sustainability reports are important to stakeholders in relation to the company's Social and Environmental Responsibility. The increase in sustainability reporting as a result of the company's obligation to comply with the rules of the Government of Indonesia needs to be reviewed for compliance with the applicable and widely used reporting standards. GRI Standards as a widely used standard have extensive and interrelated preparation guidelines, with its reporting principles, namely the content principle and the quality principle as the basis for the preparation that must be applied. This study aims to determine and compare the compliance of sustainability reporting with the reporting principles of the GRI Standards. The object of the research is the companies listed in the SRI-KEHATI index on the Indonesia Stock Exchange in 2018-2021. The data collection technique in this research is the observation technique and the sample selection technique is the purposive sampling technique. The content analysis method is used as the research analysis technique. The results of this study indicate that in accordance with the indicators of reporting principles, the highest score obtained for the quantitative approach of content principle is the sustainability context principle, the highest score for the qualitative approach of content principle is the completeness principle, and the highest score for the qualitative and quantitative approaches of quality principle is the balance principle.
Co-Authors Carmel Meiden Chyntia Susanto