PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), KUALITAS AUDITOR DAN UKURAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)

Tri Wahyudi, Abdul Kadir

Abstract


This study aims to get empirical evidence that disclosure of corporate
social responsibility (CSR), audit quality, and firm size affect on earnings
response coefficient (ERC). The analysis in this study conducted at the companies
included in the LQ45 index listed on the Indonesia Stock Exchange year 2014-
2017 with a population sample of 12 companies to meet the criteria. Reseach
hypothesis testing was performed by multiple linear regression analysis. The
research data used in the preparation of this thesis is secondary data obtained from
the internet with the site http://www.idx.co.id in the form financial statements and
annual report of company. Based on the results of the study partially show that the
disclosure of corporate social responsibility (CSR) and firm size has no effect on
earnings response coefficient (ERC), while audit quality has an effect on earnings
response coefficient (ERC). Based on the results of the study simultaneous
disclosure of corporate social responsibility (CSR), audit quality, and the size of
the company together have an influence on earnings response coefficient (ERC).


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