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Randhy
Universitas Atma Jaya Makassar
Computer Science & IT

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DESCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERCATAT DI BURSA EFEK INDONESIA Paulus Tangke; Randhy
PROGRESS Vol 6 No 1 (2014): April
Publisher : P3M STMIK Profesional Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.02 KB) | DOI: 10.56708/progres.v6i1.35

Abstract

The objective of this study is to investigate the implementation of Corporate Social Responsibility Desclosure and to examine the influence of social responsibility disclosure ( CSR ) to the company's earnings response coefficient ( ERC ) in the Food and Beverage companies listed in Indonesia Stock Exchange . The results of the analysis carried out showed that between social responsibility disclosure ( CSRI ) with earnings response coefficients are positively affected . Where more and more social responsibility disclosure it will increase earnings response coefficients . The results of the analysis between social responsibility disclosure in earnings response coefficients significant influence and real. Where the higher the social responsibility disclosure significantly affect the earnings response coefficients . Thus the hypothesis is proven .
Co-Authors Paulus Tangke