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Year 2010

Vol 6, No 2 (2010): PENGARUH LUAS PENGUNGKAPAN CSR TERHADAPEARNING RESPONSE COEFFICIENT PADA INDUSTRI HIGH PROFILE YANG TERDAFTAR DI PASAR

The purpose of the study is to examine of the information of corporate social responsibility
disclosed in the companies` annual reports on earning response coefficient. The study hypothesized that
CSR disclosure strengthen the association between unexpected earning and abnormal return (ERC), since
CSR disclosure provide more information to interpreting accounting earning. The sample of the study is
annual report 2006 of the companies listed at the Indonesian Stock Exchange, and the company is the high
profile industry. The empirical results of the study show that the level of CSR disclosures does not improve
the association between unexpected earning and abnormal return. This finding raises the question of
whether CSR information in annual report contain value-relevant about accounting earning or if investor
are simply not capable of incorporating CSR information in the firm value estimates.
Keywords : Earning Response Coefficient, CSR Disclosure, High Profile Industry, Price to Book Value,
Beta.

Vol 6, No 2 (2010)

This research examines the influence of the budget goal clarity and accounting control system
on managerial performances of the local governments. Analysis were based on the responses of 35 with
structural officials on Kabupaten Cirebon. Samples are composed of service/authority/office managers/
heads, departement/sector/subservice managers, subdepartement/subsector/section managers in.
The result using regression method show that budget goal clarity and accounting control system
influence positively significant on the increase of managerial performances.(kurang dari 100)
Keywords: Budget Goal Clarity, Accounting Control System, Managerial performances


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ISSN: 1412-6699