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
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
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...
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.000 |
| Meta-epidemiology (narrow) | 0.001 | 0.002 |
| Meta-epidemiology (broad) | 0.003 | 0.002 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.000 | 0.003 |
| Open science | 0.002 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
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 it