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All Journal Riset Akuntansi dan Keuangan Indonesia Riset Akuntansi dan Keuangan Indonesia
Puspawati, Ragil Kuning
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Economics, Econometrics & Finance

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Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage on Earnings Response Coefficient (ERC) Sasongko, Noer; Puspawati, Ragil Kuning; Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10681

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), company size, profitability and leverage on earnings response coefficient (ERC). This type of research is quantitative. The type of data used is secondary data obtained from www.idx.co.id.The population used in this study is manufacturing companies that was listed on the Indonesia Stock Exchange during the 2015-2018 period. While this research sample was determined by purposive sampling method in accordance with predetermined criteria. The analytical method used is multiple linear regression analysis.The results of this study indicate that what has an effect on earnings response coefficient is corporate social responsibility and company size. While profitability and leverage have no effect on earnings response coefficient. Keywords: corporate social responsibility, company size profitability, leverage, earnings response coefficient
Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage On Earnings Response Coefficient (ERC) (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015- 2018) Sasongko, Noer; Puspawati, Ragil Kuning; Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10681

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), firm size, profitability, and leverage on the earnings response coefficient (ERC). The type of this research was quantitative. The type of data used was secondary data obtained from www.idx.co.id. The population involved in this study was the manufacturing companies that were listed on the Indonesia Stock Exchange during the 2015-2018 period. Whereas, this research sample was determined by purposive sampling method in accordance with predetermined criteria. The analytical method employed was multiple linear regression analysis. The results of this study indicated that variables that had an effect on the earnings response coefficient were corporate social responsibility and firm size, while profitability and leverage had no impact on the earnings response coefficient.
Co-Authors Kusuma Wijayanto, Kusuma Noer Sasongko