Pengaruh Sustainability Report Disclosure, Ukuran Perusahaan, Persistensi Laba dan Pertumbuhan Laba terhadap Reaksi Pasar

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.

	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.

Actions (login required)

View Item