PENGARUH CORPORATE SOCIAL RESPONSIBILITY DESCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERCATAT DI BURSA EFEK INDONESIA

Paulus Tangke (Universitas Atma Jaya Makassar)
Randhy (Universitas Atma Jaya Makassar)

Jurnal Informatika Progres
Vol 6 No 1 (2014): April

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 .