{"id":"https://openalex.org/W1034166352","doi":null,"title":"Pengaruh Luas Ungkapan Sukarela Dalam Laporan Tahunan Terhadap Earnings Response Coefficient (ERC)","display_name":"Pengaruh Luas Ungkapan Sukarela Dalam Laporan Tahunan Terhadap Earnings Response Coefficient (ERC)","publication_year":2004,"publication_date":"2004-12-01","ids":{"openalex":"https://openalex.org/W1034166352","mag":"1034166352"},"language":"ms","primary_location":{"id":"pmh:oai:journal.umy.ac.id:article/983","doi":null,"is_oa":true,"landing_page_url":"https://journal.umy.ac.id/index.php/ai/article/view/983","pdf_url":"https://journal.umy.ac.id/index.php/ai/article/download/983/1072","source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2622-3899","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://journal.umy.ac.id/index.php/ai/article/download/983/1072","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5050017355","display_name":"Harjanti Widiastuti","orcid":"https://orcid.org/0009-0005-9498-1333","observed_orcids":["https://orcid.org/0009-0005-9498-1333"]},"institutions":[{"id":"https://openalex.org/I226567900","display_name":"Muhammadiyah University of Yogyakarta","ror":"https://ror.org/03anrkt33","country_code":"ID","type":"education","lineage":["https://openalex.org/I226567900"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Harjanti Widiastuti","raw_affiliation_strings":["Universitas Muhammadiyah Yogyakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Yogyakarta","institution_ids":["https://openalex.org/I226567900"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5050017355"],"corresponding_institution_ids":["https://openalex.org/I226567900"],"apc_list":{"value":2000000,"currency":"IDR","value_usd":131},"apc_paid":{"value":2000000,"currency":"IDR","value_usd":131},"fwci":0.0,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"5","issue":"2","first_page":"187","last_page":"207"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.989300012588501,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.989300012588501,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.0017000000225380063,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.00139999995008111,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.8130000233650208},{"id":"https://openalex.org/keywords/earnings-response-coefficient","display_name":"earnings response coefficient","score":0.9810000061988831},{"id":"https://openalex.org/keywords/value-relevance-of-earnings","display_name":"value relevance of earnings","score":0.8529999852180481},{"id":"https://openalex.org/keywords/stock-returns","display_name":"stock returns","score":0.8180000185966492},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8009999990463257}],"concepts":[{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.8352780342102051},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7144245505332947},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.6520886421203613},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6445044279098511},{"id":"https://openalex.org/C190775180","wikidata":"https://www.wikidata.org/wiki/Q5326946","display_name":"Earnings response coefficient","level":3,"score":0.6037917733192444},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5391289591789246},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.4930731952190399},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.4590112566947937},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.12024417519569397},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.07326379418373108},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:journal.umy.ac.id:article/983","doi":null,"is_oa":true,"landing_page_url":"https://journal.umy.ac.id/index.php/ai/article/view/983","pdf_url":"https://journal.umy.ac.id/index.php/ai/article/download/983/1072","source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2622-3899","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:c39a3ec4ea3641a384c12bd64ced6f97","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/c39a3ec4ea3641a384c12bd64ced6f97","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Accounting and Investment, Vol 5, Iss 2, Pp 187-207 (2016)","raw_type":"article"},{"id":"mag:1034166352","doi":null,"is_oa":true,"landing_page_url":"https://journal.umy.ac.id/index.php/ai/article/download/983/1072","pdf_url":null,"source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of Accounting and Investment","raw_type":null}],"best_oa_location":{"id":"pmh:oai:journal.umy.ac.id:article/983","doi":null,"is_oa":true,"landing_page_url":"https://journal.umy.ac.id/index.php/ai/article/view/983","pdf_url":"https://journal.umy.ac.id/index.php/ai/article/download/983/1072","source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2622-3899","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1034166352.pdf","grobid_xml":"https://content.openalex.org/works/W1034166352.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1760384717","https://openalex.org/W2769232271","https://openalex.org/W2936088081","https://openalex.org/W2942308859","https://openalex.org/W84868253","https://openalex.org/W2791405545","https://openalex.org/W2590352937","https://openalex.org/W3180595665","https://openalex.org/W1911766526","https://openalex.org/W2603102219"],"abstract_inverted_index":{"This":[0,65,193],"study":[1,27,66,169],"examines":[2],"whether":[3,31],"voluntary":[4,109,121,173,220,264],"corporate":[5,35,110,122,174,221,265],"disclosure":[6,36,111,123,175,222,266],"level":[7,37,112,124,176,223,267],"published":[8,38,113,125,177,224,268],"in":[9,34,39,104,114,126,178,225,241,269],"annual":[10,21,40,115,127,155,179,226,242,270],"report":[11,41,128,180,227,243,271],"affects":[12,52],"the":[13,26,32,46,53,75,81,134,138,161,187,208,217,233,246,253,277],"relation":[14],"between":[15],"current":[16,105,140,146],"stock":[17,141],"return":[18,260],"and":[19,80],"contemporaneous":[20],"earnings.":[22],"The":[23,93,149,168,212,235],"purpose":[24],"of":[25,42,55,77,83,152,154,157,164,255],"is":[28,67,118,238],"to":[29,70,97,206],"investigate":[30],"variances":[33],"companies":[43,158],"listed":[44,159],"on":[45,133,160,186,232,276],"Jakarta":[47],"Stock":[48],"Exchange":[49],"(the":[50,63],"JSX)":[51],"value-relevance":[54],"earnings":[56,60,78,147,209],"information":[57,247],"proxied":[58],"by":[59,90],"response":[61,210],"coefficient":[62],"ERC).":[64],"preliminary":[68,99],"attempt":[69],"combine":[71],"two":[72],"research":[73],"issues:":[74],"informativeness":[76,82],"(ERC)":[79],"disclosures,":[84],"which":[85],"have":[86,181,203],"been":[87,204],"separately":[88],"investigated":[89],"previous":[91],"studies.":[92],"findings":[94],"are":[95,143],"expected":[96],"give":[98],"evidence":[100,171],"about":[101,248],"cross-sectional":[102],"differences":[103],"ERC":[106,188],"associated":[107],"with":[108],"report.":[116],"It":[117],"hypothesized":[119],"that":[120,172,202,219,239,263],"has":[129,228,272],"a":[130,182,229,273],"negative":[131,230,274],"effect":[132,185,231,275],"ERC.":[135,234],"To":[136],"test":[137],"hypothesis,":[139],"returns":[142],"regressed":[144],"against":[145],"changes.":[148],"sample":[150],"consists":[151],"67":[153],"reports":[156],"JSX":[162],"as":[163],"December":[165],"31,":[166],"1995.":[167],"finds":[170],"statistically":[183,281],"positive":[184],"at":[189],"0.10":[190],"significant":[191],"levels.":[192],"result":[194,213,254],"remains":[195],"consistent":[196],"after":[197],"controlling":[198],"for":[199],"other":[200],"factors":[201],"shown":[205],"influence":[207],"coefficient.":[211],"does":[214],"not":[215,280],"support":[216],"hypothesis":[218],"possible":[236],"reason":[237],"disclosures":[240],"insufficiently":[244],"reveal":[245],"companies\u2019":[249],"future":[250],"prospect.":[251],"However,":[252],"sensitivity":[256],"analysis":[257],"using":[258],"fundamental":[259],"model":[261],"shows":[262],"ERC,":[278],"but":[279],"significant.":[282]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}