Sopyan, Tsarah Aulia (2025) Pengaruh Sustainability Report Disclosure, Ukuran Perusahaan, Persistensi Laba dan Pertumbuhan Laba terhadap Reaksi Pasar. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.
![[thumbnail of PENDAHULUAN .pdf]](http://repository.umindonesia.ac.id/style/images/fileicons/text.png "PENDAHULUAN .pdf") |
Text
PENDAHULUAN .pdf Download (1MB) |
|
Text
BAB I.pdf Download (424kB) |
|
Text
BAB II.pdf Restricted to Repository staff only Download (571kB) | Request a copy |
|
Text
BAB III .pdf Restricted to Repository staff only Download (448kB) | Request a copy |
|
Text
BAB IV.pdf Restricted to Repository staff only Download (315kB) | Request a copy |
|
Text
BAB V.pdf Download (315kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (297kB) |
Abstract
This study aims to examine the influence of Sustainability Report Disclosure, Firm Size, Earnings Persistence, and Earnings Growth on Market Reaction. Market reaction is measured using the Earnings Response Coefficient (ERC). The research adopts a quantitative approach with secondary data. The population includes companies in the property, real estate, and energy sectors listed on the Indonesia Stock Exchange (IDX) that published both annual and sustainability reports during the 2021–2023 period. The sampling technique employed is purposive sampling, resulting in a sample of 24 companies. The analysis method used is multiple linear regression, performed with EViews 12.
The results show that Sustainability Report Disclosure, Firm Size, and Earnings Persistence have no significant effect on Market Reaction. However, Earnings Growth has a significant positive effect on Market Reaction.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Aprilina, Vita 0404048702 |
| Keywords / Kata Kunci: | Sustainability Report Disclosure, Ukuran Perusahaan, Persistensi laba, Pertumbuhan Laba, Reaksi pasar |
| Subjects: | Akuntansi Keuangan Audit |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Ms Tsarah Aulia |
| Date Deposited: | 22 Jul 2025 08:16 |
| Last Modified: | 22 Jul 2025 08:16 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/8069 |
Actions (login required)
 |
View Item |