PENGARUH RISIKO SISTEMATIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP PERTUMBUHAN LABA DAN KOEFISIEN RESPON LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Abstrak: The objective of the
study is to examine (1) the influence of systematic risk on corporate social
responsibility (CSR) disclosure; (2) the influence of systematic risk and CSR disclosure on
earnings growth simultaneously;
(3) the influence of systematic
risk on earnings growth; (4) the
influence of CSR disclosure on earnings growth; (5) the influence of systematic
risk, CSR disclosure
and earnings growth on
earnings response coefficient
simultaneously; (6) the influence
of systematic risk on earnings response coefficient; (7) the
influence of CSR disclosure on earnings response coefficient; (8) the influence
of earnings growth on earnings response coefficient.
Keywords: Earnings Response Coefficient, Earnings Growth, Corporate
Social Responsibility Disclosure, Systematic Risk
Penulis: Darwanis, Dana Siswar,
Arie Andina
Kode Jurnal: jpakuntansidd130167
