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Journal : Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS

The Effect Of Earning Persistence and CSR Disclosure On Earning Response Coefficient with Profitability as A Moderating Variabel Oktavia, Ayu Citra Lestari; Wijaya, Herman
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.541

Abstract

This study aims to examine and analyze the influence of earnings persistence and corporate social responsibility (CSR) disclosure on the earnings response coefficient (ERC), with profitability as a moderating variable. This quantitative research uses secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 35 companies with a total of 175 observations. The data analysis method employed is panel data regression and moderated regression analysis using EViews 12 software. The results show that earnings persistence does not significantly affect ERC, CSRD has a significant effect on ERC, and profitability strengthens the effect of both earnings persistence and CSRD on ERC.
Co-Authors A. Gani, Ramlah H Al Pansori, Muh. Jelani Alfianti, Zaifa Andayani Andayani Apriliyanti Aswasulasikin Atiaturrahmaniah Atiaturrahmaniah Baiq Rismarini Nursaly, Baiq Rismarini Bambang Sopian Burhanudin Citra Hervina Wulandari Deby Safitri Nur Rahmah Delly Maulana Denny Putri Hapsari Dermawan, Fajar Dukha Yunitasari Eko Suhartono Eli Marnawati Ernawati, Titin Eryani, Reni Nur Fakihuddin, Lalu Farhimni Fatmawati Fatmawati Fatoni, Islahudin Fikri, Zul Gani, Ramlah H. A Gani, Ramlah H. A. Gani, Ramlah H.A. H. Gani, Ramlah H.A. Gani, Ramlah H.A. Gani, Ramlah. H.A., Ramlah HA. Gani, Ramlah Hairul Anam Hurnia Pebriana Irfan, Moh. Islahuddin Khirjan Nahdi Kodriyah Kuswanto, Heri Lalu Mas’ud Linda Utami M Arsyad M. Adib Nazri M. Arsyad M. Marzuki MARIA BINTANG Mas'ud, Lalu Media Listiana Rahayu Mijani Rahman, Mijani Muh. Irfan Muh. Jaelani Al Pansori Muh. Taufiq Muhammad Ardian Muhammad Ardian, Muhammad Muhammad Irfan Muhammad Kamil Nailufaroh, Lulu Negara, Dwi Surya Neneng Sri Suprihatin, Neneng Sri Nitimiharjo, Helmi Novita Andriani Nugraheni Eko Wardani Nunung Supratmi Nunung Supratmi Nurdin Nurdin Nurdin Nurdin Nurdin Nurhadianti Oktavia, Ayu Citra Lestari Pahruddin Rahadi, Irwan Ramdhani, Sandy Ramlah Gani Ramlah H. A Gani Ramlah H. A. Gani Ramlah H. A. Gani Ramlah H. Gani Ramlah H.A Gani Ramlah H.A Gani Ramlah H.A. Gani Ramlah H.A. Gani Ratu Erlina Gentari Safira, Hasna Samsul Lutfi Siti Zulhijjah Suhartiwi, Suhartiwi Supratmi, Nunung Taufiq, Muh Taufiq, Muh. Titin Ernawati Titin Ernwati Tititn Ernawati Umdiana, Nana Usuludin Usuludin Wartini, Laila Sufi Wartini, Laila Sufi Wiwin Arifin Zainul Muttaqin Zul Fikri