PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)
This study was conducted to examine the effect of growth, growth opportunities and capital structure on earnings response Coefficients. The independent variable used in this research is the disclosure of coroporate social respnsibility and capital structure. Dependent variable used in this research...
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2017-07-05.
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| 245 | 0 | 0 | |a PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) |
| 260 | |c 2017-07-05. | ||
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| 520 | |a This study was conducted to examine the effect of growth, growth opportunities and capital structure on earnings response Coefficients. The independent variable used in this research is the disclosure of coroporate social respnsibility and capital structure. Dependent variable used in this research is earnings response Coefficient. The sample used in this research is manufacturing company of industrial sector of consumer goods listed in Indonesia Stock Exchange. The population in this study amounted to 48 manufacturing companies of the consumer goods industry sector with a research period for three years, namely 2013-2016. The sample in this research is taken based on purposive sampling method. The total number of companies used as the research sample is 23 companies. Data obtained from the published financial statements of the company. This study uses multiple linear regression analysis. The results of this study indicate that the disclosure of coroporate social responsibility has effect to earnings response Coefficient while the capital structure does not effect to earnings response Coefficient. | ||
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