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Relevansi Nilai Laba dan Nilai Buku dan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderating

dc.contributor.authorWiyadi
dc.contributor.authorTrisnawati, Rina
dc.contributor.authorSetiawati, Erma
dc.contributor.authorPermatasari, Wulan Indah
dc.date.accessioned2016-10-22T06:59:26Z
dc.date.available2016-10-22T06:59:26Z
dc.date.issued2016-08-27
dc.identifier.citationAgusti, Rosalita Rachma dan Aulia F. Rahman. 2011. Relevansi Nilai Laba dan Nilai Buku: Peran Pengungkapan Corporate Social Responsibility. Simposium Nasional Akuntansi XIV, 20-23 Juli 2011. Adhani dan Subroto. 2014. Relevansi Nilai Informasi Akuntansi. Jurnal Ilmiah Mahasiswa Universitas Brawijaya. Volume 2.Nomor 2. Ball, R., & Brown, P. 1968. An Empirical Evaluation of Accounting Income Numbers.Journal of Accounting Research (Autumn, 1968) : 159-78. Dwimulyani, Susi. 2010. Relevansi Nilai Informasi Akuntansi di Bursa Efek Indonesia. Jurnal Informasi, Perpajakan, Akuntansi dan Keuangan Publik. Vol. 5.No. 2.101-109. Rahman, Aulia Fuad dan Ulfi Kartika Oktaviana. 2010. Masalah Keagenan Aliran Kas Bebas, Manajemen Laba dan Relevansi Nilai Informasi Akuntansi. Simposium Nasional Akuntansi XIII.Purwokerto. Shamki, D., & Azhar Abdul Rahman. (2012). Value Relevance of Earnings and Book Value: Evidence from Jordan. International Journal of Business and Management, 133-141. Lev, Baruch & Paul Zarowin. 1999. The Boundaris of Financial Reporting and How to Extend Them. Journal of AccountingResearch.Vol. 37. No. 2.(Autumn, 1999): 353-385. Carnevale, C., Giunta F., dan Cardamone P. 2009. The Value Relevance of Social Report.Working Paper. University of Calabria Italy. Ohlson, James A. 1995. Earnings, Book Values, and Dividends in Equity Valuation.Contemporary Accounting Research.661-687. Riswari, Dyah Ardana. 2012. Pengaruh Corporate Social Responsibility tehadap Nilai Perusahaan dengan Corporate Governance sebagai Variabel Moderating. Skripsi: Fakultas Ekonomika Dan Bisnis Universitas Diponegoro. Ghozali, Imam dan Anis Chariri. 2007. Teori Akuntansi-Edisi 3. Badan Penerbit Universitas Diponegoro. Puspitaningtyas, Z. (2012). Relevansi Nilai Informasi Akuntansi dan Manfaatnya Bagi Investor. ISSN: 1411-0393. Jurnal Ekonomi dan Keuangan 16, 164-183. Hadi, Nor. 2014. Corporate Social Responsibility. Edisi Pertama.Yogyakarta. Collins, Daniel W., Edward L. Maydew, dan Ira S. Weiss. 1997. Changes in the ValueRelevance of Earnings and Book Values Over the Past Forty Years. Journal of Accounting and Economics, Vol. 24: 39-67. Healy, Paul M. dan Khrisna G. Palepu.2001. Information Assymetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature. 2001. Journal of Accounting and Economics. Vol. 3:405-440. Jogiyanto.2015. Teori Portofolio dan Analisis Investasi.Edisi 10.BPFEYogyakarta.Yogyakarta.s, Sukrisno. 2004. Auditing (Pemeriksaan Akuntan) oleh Kantor Akuntan The 4 th University Research Coloquium 2016in_ID
dc.identifier.issn2047-9189
dc.identifier.urihttp://hdl.handle.net/11617/7776
dc.description.abstractThis study aims to determine the disclosure of corporate social responsibility (CSR) as moderating variable on the value relevance of earnings and book value. Earnings is measured by earnings per share (EPS) and book value is measured by the net asset value per share. The regression model used Ohlson Earnings Model. While the value relevance proxied by stock prices. Corporate social responsibility measured by the Global Reporting Intiatives disclosure index (GRI) 2013 with 149 items. The content analysis based on the company's annual report during 2010-2014 periods. The population of this research is all consumers good companies listed in Indonesia Stock Exchange (BEI) 2010-2014. Sample used purposive sampling technique and the total sample is 65 companies Data analysis used multipleregression with moderated variables (MRA) and content analysis.The results showed that the value of earnings and book value has value relevance. CSR disclosure moderating value relevance of book value does not moderating the value relevance of earnings.in_ID
dc.language.isoidin_ID
dc.publisherSTIKES Muhammadiyah Pekajanganin_ID
dc.subjectbook valuein_ID
dc.subjectearningsin_ID
dc.subjectCSR disclosurein_ID
dc.titleRelevansi Nilai Laba dan Nilai Buku dan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderatingin_ID
dc.typeArticlein_ID


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