PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN HIGH PROFILE (Suatu Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)

FADRIANA, INDAH (2013) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN HIGH PROFILE (Suatu Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia). Masters thesis, UNIVERSITAS SEBELAS MARET SURAKARTA.

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    Abstract

    The purpose of the research is to empirically test the influence of Corporate Social Responsibility (CSR) Disclosure toward Earning Response Coefficient (ERC) of all the high profile companies listed on Indonesia Stock Exchange. They are 140 companies using a purposive sampling method. They function that show Corporate Social Responsibility Disclosure in the annual report for 2010 and 2011. The hypothesis of the influences of Corporate Social Responsibility (CSR) Disclosure, Price to Book Value (PBV) and BETA toward Earning Response Coefficient are tested by using F – test and t – test. The results of the research are CSR Disclosure simultaneously shows a positive effect toward the Earning Response Coefficient significant by 5%, PBV and BETA proves no impact. Keywords: Corporate Social Responsibility (CSR), Earning Response Coefficient (ERC), Price to Book Value (PBV) and BETA. Tujuan penelitian ini adalah untuk menguji secara empiris apakah pengaruh Corporate Social Responsibility (CSR) Disclosure Terhadap Earning Response Coefficient (ERC) Pada Perusahaan High Profile yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan high profile yang terdaftar di Bursa Efek Indonesia yakni 140 perusahaan dengan sampel yang ditentukan secara purposive yaitu perusahaan yang mengungkapkan laporan Corporate Social Responsibility dalam laporan keuangan selama tahun 2010 dan 2011. Hipotesis pengaruh CSR Disclosure, PBV dan BETA terhadap Earning Response Coefficient diuji dengan menggunakan uji F dan Uji t. Hasil penelitian secara simultan CSR Disclosure berpengaruh positif terhadap Earning Response Coefficient secara signifikan 5%, PBV dan BETA terbukti tidak memberi pengaruh. Kata Kunci: Corporate Social Responsibility (CSR), Earning Response Coefficient (ERC), Price to Book Value (PBV) dan BETA.

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HB Economic Theory
    H Social Sciences > HD Industries. Land use. Labor
    Divisions: Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: Miranda Nur Q. A.
    Date Deposited: 10 May 2014 17:44
    Last Modified: 10 May 2014 17:44
    URI: https://eprints.uns.ac.id/id/eprint/15849

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