Dampak Inflasi terhadap Informasi Laba pada Green Investment

  • Ihda Arifin Faiz Universitas Gadjah Mada
  • Herman Legowo Universitas Gadjah Mada
Keywords: inflasi, green investment, earnings response coefficients, informasi laba

Abstract

This study aims to examine the impact of inflation on return attribute as a measure of future uncertainty of company in considering the market response. Inflation has significant contribution in macro-economic level and long-term period for micro-level condition of company. Therefore, investor should consider inflation in avoid bias calculation of investment return, especially green corporation where intense for long-term orientation. The research uses secondary data from MSCI global Islamic indices for portfolio of Islamic corporation as green corporate determination. Simple regression was used for data analysis purposes in research methodology. The results of the study show that inflation has no effect on the importance of profit information in green investment companies. This means that market participants still rely on nominal earnings and managerial performance than long-term purchasing power and future cash flows.

Author Biographies

Ihda Arifin Faiz, Universitas Gadjah Mada

Departemen Ekonomika dan Bisnis
Sekolah Vokasi UGM

Herman Legowo, Universitas Gadjah Mada

Departemen Ekonomika dan Bisnis
Sekolah Vokasi UGM

Published
2019-03-30
How to Cite
Faiz, I., & Legowo, H. (2019). Dampak Inflasi terhadap Informasi Laba pada Green Investment. Journal of Applied Accounting and Taxation, 4(1), 117-124. https://doi.org/10.30871/jaat.v4i1.1200