PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS RESPONSE COEFFICIENT

Ariya Sapta Putra (Universitas Tanjungpura)
Adelia Angelina (Universitas Tanjungpura)
Muhammad Imran Syafe'ie (Universitas Tanjungpura)
Nina Febriana Dosinta (Universitas Tanjungpura)

JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)
Vol 12, No 3 (2023): SPECIAL ISSUE JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TANJUNGPU

This study aimed to examine the effect of Corporate Social Responsibility (CSR) disclosure on the Earnings Response Coefficient (ERC). This study uses Bank Central Asia reporting and other supporting data for the 2012-2021. The results of this study found that CSR disclosure in the annual report and sustainability report of Bank Central Asia did not affect ERC. The results of this study imply that Bank Central Asia's CSR disclosure does not affect investors' investment decisions.