Jurnal Bisnis dan Akuntansi
Vol 11 No 1 (2009): Jurnal Bisnis dan Akuntansi

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGSS RESPONSE COEFFICIENT PADA PERUSAHAAN HIGH PROFILE

NAILA NUUR HIDAYATI (Universitas Sebelas Maret Surakarta)
SRI MURNI (Universitas Sebelas Maret Surakarta)

Article Info

Publish Date
18 Apr 2018

Abstract

The aim of this study is to empirically prove the effect of the information of Corporate Social Responsibility (CSR) disclosed in the companies annual report on the value relevance of earnings (measured by Earnings Response Coefficient (ERC). Based on alternative infor-mation hypothesis, it is predicted that corporate social responsibility’s disclosure has negative effect on the ERC. The sample of this study are 37 companies which are selected by using purposive sampling method from 110 high profile’s company listed in IDX during 2006. To examine the hypothesis, it is used multiple regression analysis with interaction model, cross sectional ordinary least square method. The result indicate that information of CSR have a negative influence of earnings.

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Journal Info
Jurnal Bisnis dan Akuntansi
Website

Abbrev

JBA

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...