CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, KARAKTERISTIK PERUSAHAAN DAN PENGARUHNYA TERHADAP EARNINGS RESPONSE COEFFICIENT
ABSTRACT: This study is
aimed to
determine the effect of
disclosure of Corporate Social Responsibility (CSR), the
characteristics of the enterprises
in the form of company size, and Institutional Ownership on Earnings
Response Coefficient (ERC). This study
sampled a total of 33 manufacturing companies according to
certain criteria of
population. The results show the
simultaneous effect of disclosure of
CSR, company size and institutional
Ownership of the ERC.
Partial results show that the
negative effect on the disclosure
of CSR
ERC, company size
is not very influential and
have a negative relationship
to the ERC, and
Institutional Ownership has
positive influence on Earnings Response Coefficient.
Penulis: Ega Budi Pranowo, Hiras
Pasaribu
Kode Jurnal: jpakuntansidd130173
