Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Gusti Ayu Putu Sintya Aryanti
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PROFITABILITAS PADA EARNINGS RESPONSE COEFFICIENT DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Gusti Ayu Putu Sintya Aryanti; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 15 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of profitability on earnings response coefficient by adding disclosure of corporate social responsibility as a moderating variable. This research is conducted in mining companies listed on the Indonesia Stock Exchange in 2012-2014. The number of samples taken are18 companies to obtain 54 observations for 3 years with purposive sampling method. Data are collected using the method of documentation. The analysis technique used is moderated regression analysis. The results show that profitability have a positive effect on earnings response coefficient. However, the disclosure of corporate social responsibility is not able to moderate the effect of profitability on earnings response coefficient. These results indicate that investorson mining companies in making investment decisions tend to attention profitability more than the disclosure of Corporate Social Responsibility.
Co-Authors EKA ARDHANI SISDYANI