E-Jurnal Akuntansi
Vol. 36 No. 1 (2026)

The Influence of Corporate Social Responsibility on Earning Response Coefficient with Good Corporate Governance as a Moderating Variable

Putri, Dewi Raditya Mutyarini (Unknown)
H. Bambang Suprasto (Unknown)



Article Info

Publish Date
30 Jan 2026

Abstract

The purpose of this study was to determine the effect of corporate social responsibility on earnings response coefficient with good corporate governance as a moderating variable. The population used in this study are all companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The analysis technique used is Moderated Regression Analysis (MRA) using the Statistical Product and Service Solution (SPSS) program. The results show that the knowledge of Corporate Social Responsibility (X), Good Corporate Governance (Z), and interaction variables between Corporate Social Responsibility and Good Corporate Governance (XZ) simultaneously affect Earning Response Coefficient which is able to empirically prove the theory used in research this is signal theory, legitimacy theory and contingency theory. The theoretical implications of the results of this study can also provide additional references for further research that discusses Corporate Social Responsibility, Good Corporate Governance and Earning Response Coefficient.

Copyrights © 2026






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...