because of specific characteristics of companies in specific industries such asconstruction industry, whose operation cycles are usually more than one fiscal year,there are different methods and policies for revenue recognition. errors inaccounting estimates in specific industries reduce the usefulness of accountinginformation. it makes reported profit in the financial statements vary from actu...

Abstrak: Good Corporate Governance dan Social Responsibility di Indonesia: Pentingkah Earnings Response Coefficient? Penelitian ini bertujuan untuk menguji menganalisis pengaruh (GCG) pengungkapan (CSR) terhadap Coefficient (ERC) pada perusahaan subsektor perbankan yang terdaftar BEI periode 2017—2019Data dianalisis dengan metode uji regresi linear berganda data panel. Hasil menunjukkan berpeng...

Abstract: Purpose: The purpose of this study is to find out whether Islamic Social Reporting has an effect on the Earning Response Coefficient, Leverage and Liquidity Coefficient. Method: This uses quantitative research methods with secondary data types from 2015-2020 obtained IDX official website Yahoo Finance. Data collection techniques used are documentation library studies. sampling techniq...