PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2014

  • Natalia Poerwanto Jurusan Akuntansi / Universitas Surabaya
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Keywords: Earnings Response Coefficient (ERC), Corporate Social Responsibility (CSR) disclosure

Abstract

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh pengungkapan aktivitas Corporate Social Responsibility dalam laporan tahunan perusahaan terhadap Earnings Response Coefficient. Sampel dalam penelitian ini diambil dari perusahaan yang terdaftar pada Bursa Efek Indonesia tahun 2014. Pengolahan data dilakukan menggunakan analisis regresi linier berganda dengan model interaksi. Hasil penelitian menunjukkan bahwa pengungkapan CSR tidak memiliki pengaruh signifikan terhadap ERC. Hal itu disebabkan karena minimnya informasi yang diungkapkan perusahaan terkait aktivitas CSR dalam laporan tahunan dan investor tidak sepenuhnya percaya terhadap informasi tersebut.

Kata Kunci: Earnings Response Coefficient (ERC), Pengungkapan Corporate Social Responsibility (CSR)

Abstract –This study aimed to examine the effect of Corporate Social Responsibility activity disclosed in the companies’ annual reports on the Earnings Response Coefficient. The sample in this study was drawn from companies listed on Indonesia Stock Exchange in 2014. Tests carried out using multiple linear regression analysis with interaction models. The results show that the disclosure of CSR does not significantly affect the ERC. It is caused due to lack of CSR information disclosed by companies and investors do not fully confidence toward that information.

Keywords: Earnings Response Coefficient (ERC), Corporate Social Responsibility (CSR) disclosure

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Published
2017-03-01
Issue
Vol. 5 No. 2 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Section
Bidang Akuntansi (AK)
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