CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, KARAKTERISTIK PERUSAHAAN DAN PENGARUHNYA TERHADAP EARNINGS RESPONSE COEFFICIENT

Dublin Core

Title

CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, KARAKTERISTIK PERUSAHAAN DAN PENGARUHNYA TERHADAP EARNINGS RESPONSE COEFFICIENT

Description

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. Keywords: CSR, Ownership, Earnings Response Coefficient.

Creator

Pranowo, Ega Budi; Alumni UPN Veteran Yogyakarta
Pasaribu, Hiras; UPN Veteran Yogyakarta

Source

Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi; 175-185
1693-3397
1693-3397

Publisher

Program Magister Akuntansi Unsyiah

Date

2013-07-01

Relation

http://jurnal.unsyiah.ac.id/TRA/article/view/1368/1249

Format

application/pdf

Language

eng

Type

info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article

Identifier

http://jurnal.unsyiah.ac.id/TRA/article/view/1368