Universitas Bhayangkara Jakarta Raya

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Sianipar, Panata Bangar Hasioan (2019) PERSEPSI TERHADAP PENGUNGKAPAN SOSIAL, EKONOMI, DAN LINGKUNGAN HIDUP DALAM MEMPREDIKSI KINERJA PERUSAHAAN. Managerial –Jurnal Penelitian Ilmu Manajemen, 2 (1). pp. 104-113. ISSN 2614-3747

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Abstract

This study aims to analyze the predictions of respondents to disclosure of information on social, economic, and environmental aspects in predicting future company performance, especially in the mining industry and the difference in predictions among respondents themselves. The results of this study indicate that the disclosure of information on social, economic and environmental aspects has a varied influence among the respondents. The majority of respondents rate that the three disclosures are relatively useful for predicting company performance in the future and this is a picture that information concerning the company will have an effect on users of financial statements. This study provides an input to managerial, namely that by disclosing information on social, economic, and environmental aspects it will add the decision usefulness value of the financial statements ofminingcompanies

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi > Laporan Keuangan, Laporan Finansial
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Panata Bangar Hasioan Sianipar
Date Deposited:	10 Apr 2023 06:41
Last Modified:	10 Apr 2023 06:41
URI:	http://repository.ubharajaya.ac.id/id/eprint/20302

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