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Relevansi Informasi Akuntansi: Peran Pengungkapan Corporate Social Responsibility Dan Dewan Komisaris Independen

Author

Listed:
  • Rosalita Rachma Agusti
  • Aulia Fuad Rahman

    (Fakultas Ekonomi dan Bisnis Universitas Brawijaya
    Fakultas Ekonomi dan Bisnis Universitas Brawijaya)

Abstract

Relevansi nilai informasi akuntansi dipengaruhi oleh faktor keuangan dan faktor non keuangan. Tujuan penelitian ini untuk menilai pengaruh pengungkapan Corporate Social Responsibility ( CSR) terhadap relevansi nilai informasi akuntansi. Dalam penelitian ini, informasi akuntansi yang dikaji meliputi nilai laba dan nilai buku. Kajian ini juga mengkaji perbedaan pengaruh pendedahan CSR terhadap nilai laba dan nilai buku untuk perusahaan yang memiliki dewan komisaris independen dan perusahaan yang tidak memiliki dewan komisaris independen. Hasil penelitian menunjukkan bahwa nilai laba dan nilai buku memiliki informasi nilai. Lebih jauh, penelitian menunjukkan bahwa pendedahan CSR memiliki pengaruh negatif terhadap relevansi nilai laba tetapi memiliki pengaruh positif terhadap relevansi nilai buku. Hasil analisis menggunakan uji Chow menunjukkan bahwa terdapat perbedaan pengaruh pendedahan CSR antara perusahaan yang memiliki dan tidak memiliki dewan komisaris independen.

Suggested Citation

  • Rosalita Rachma Agusti & Aulia Fuad Rahman, 2011. "Relevansi Informasi Akuntansi: Peran Pengungkapan Corporate Social Responsibility Dan Dewan Komisaris Independen," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 15(2), pages 121-129, Desember.
    • Handle: RePEc:uii:jaaife:v:15:y:2011:i:2:p:121-129
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