JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)

Dampak Inflasi terhadap Informasi Laba pada Green Investment

Ihda Arifin Faiz (Universitas Gadjah Mada)
Herman Legowo (Universitas Gadjah Mada)



Article Info

Publish Date
30 Mar 2019

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.

Copyrights © 2019






Journal Info

Abbrev

JAAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...