Isnaeini, Pratiwi (2010) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT. Kajian Akuntansi, 5 (2). pp. 125-141. ISSN 1907-1442
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Abstract
ABSTRACT
The research objective was to determine the effect of disclosure of Corporate Social
Responsibility (CSR) on the Earnings Response Coeffi cient (ERC). The study population was
165 manufacturing companies in Indonesia Stock Exchange and there are 23 samples. Sampling
performed by the method of purposive sampling criteria, namely manufacturing companies in
Indonesia Stock Exchange that it continue to report fi nancial statements and do not suffer losses
from 1998 until 2006. This amount is considered to be representative of the overall population.
Techniques of data analysis used simple regression analysis. Simple regression analysis was
based on a functional or causal relationships of the independent variables and one dependent
variable. The results of this study failed to show that CSR disclosure in annual reports affects
the ERC.
Keywords: Corporate Social Responsibility and Earnings Response
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Corporate Social Responsibility and Earnings Response |
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 03:41 |
| Last Modified: | 20 Jun 2020 03:42 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22795 |
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