Apakah Sustainability Report Memoderasi Pengaruh Persistensi Laba terhadap Reaksi Investor

Prabowo, Yohanes Satria (2020) Apakah Sustainability Report Memoderasi Pengaruh Persistensi Laba terhadap Reaksi Investor. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The aim of this research is to analyze the sustainability report as moderating the effect of earnings persistence to investor reaction. Sustainability report was measured by sustainability report disclosure index (SRDI) and investor reaction was measured by cummulative abnormal return (CAR). The population of this research is a manufacturing sector that listed on the Indonesia Stock Exchange at 2014-2018. The method used in this research was done by using Stuctural Equation Modelling (SEM), with Partial Least Square as the analysis tool, and WarpPLS 6.0 as the application. This research shows that earnings persistence has a positive effect on investor reaction and sustainability report can moderate earnings persistence on investor reaction.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number PRA a 6932/2020
Uncontrolled Keywords: Earnings Persitence, Sustainability Report, and Investor Reaction.
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 25 May 2021 08:56
Last Modified: 25 May 2021 08:56
URI: http://repository.stieykpn.ac.id/id/eprint/1155

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