DAMPAK INFLASI TERHADAP INFORMASI LABA: KASUS GREEN INVESTMENT

Ihda Arifin Faiz, Herman Legowo

Abstract


This study examines the impact of inflation on the usefulness of income considering market response. It’s proven that market responseon the usefulness of income information were affected income persistence, beta, corporate structure, income quality, growth opportunities, and informativeness of price, but there is no empirical evidence from inflation. Inflation is one factor that affects to decision making bias. MSCI global islamic indices was used as sample of green investment with range observation 2007 to 2014. The results of this study indicate that inflation has not affected on the usefulness of income in green investment corporation. Accordingly, market still considering nominal profit and managerial performance than economics aspect.

 

Keywords: inflation, green investment, income information

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DOI: https://doi.org/10.35591/wahana.v20i2.126

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
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