Studi Beda Cummulative Abnormal Return dan Cost of Equity Capital Sebelum dan Sesudah Penerbitan Sustainability Reporting Terhadap Perusahaan-Perusahaan yang Termasuk dalam Nominasi Isra 2005
Bibliographic record
Abstract
Kelangsungan hidup perusahaan tidak hanya ditentukan oleh \npemegang saham, tetapi stakeholder secara keseluruhan. Pada saat ini, muncul paradigma baru pada pemegang saham, dan pengguna laporan keuangan, yaitu mereka tidak hanya memfokuskan pada perolehan laba tetapi juga memperhatikan tanggung jawab sosial dan lingkungan perusahaan. Pengungkapan dalam pelaporan keuangan mempunyai arti penting dalam pengambilan keputusan investasi. Kualitas pengungkapan perusahaan mempengaruhi tingkat kualitas keputusan investasi oleh investor. Sehingga perusahaan dituntut untuk memenuhi \nkebutuhan stakeholder, khususnya para investor dengan cara menyajikan laporan tambahan yang memuat tentang aspek sosial dan lingkungan yang terjadi di perusahaan, yaitu Sustainability Reporting. Menurut Environment Canada, Industry Canada and Natural Resources Canada (2002), manfaat \ndari penyajian Sustainability Reporting adalah meningkatkan nilai pemegang saham. Untuk mengukur peningkatan nilai pemegang saham, kita menggunakan return saham dalam penelitian ini...
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.008 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.004 | 0.002 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.014 | 0.003 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".