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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Astri Melani Rizky
Universitas Pamulang, Tangerang Selatan, Indonesia
Economics, Econometrics & Finance

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Corporate Social Responsibility, Konservatisme Akuntansi, Timeliness dan Earning Rensponse Coefficient dengan Leverage sebagai Variabel Moderasi Holiawati Holiawati; Astri Melani Rizky; Endang Ruhiyat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i1.y2022.p107-121

Abstract

The aim of this research is to determine the effect of corporate social responsibility, accounting conservatism and timeliness and then leverage it as a moderate variable toward earning response coefficient in consumer goods sub-sector manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) during 2016-2019. This research is a quantitative study with 28 total samples which is there are 112 data researched. Based on the T-test it result is known that the accounting conservatism variable and leverage-moderated corporate social responsibility variable affect toward earning response coefficient. The timeliness variable and leverage-moderated timeliness have a negative influence on the earning response coefficient. Meanwhile, the corporate social responsibility variable and the leverage-moderated accounting conservatism are not affected by the earning response coefficient
Co-Authors Endang Ruhiyat Holiawati