Pengaruh corporate social responsibility disclosure, Ukuran perusahaan dan kesempatan bertumbuh Terhadap earnings response coefficient

Ayu Lestari, Hivi (2018) Pengaruh corporate social responsibility disclosure, Ukuran perusahaan dan kesempatan bertumbuh Terhadap earnings response coefficient. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to determine the effect of corporate social responsibility disclosure, firm size, and growth opportunities affect earnings response coefficient. earnings response coefficient is a dependent variable whereas corporate social responsibility disclosure, firm size, and growth opportunities are independent variables. The population of this research is mining sector companies listed in Indonesia Stock Exchange year 2012-2016, the criteria used in this research is a company engaged in mining sector that issued anual report and sustainability report, as well as mining companies whose financial statements are in rupiah currency. Methods in this study used secondary data and there were 67 samples. Data were analyzed using SPSS version 23 software and analysis technique to test hypothesis using multiple linear regression. The results of this study describe the size of the company affect earnings response coefficient while corporate social responsibility disclosure and growth opportunities have no effect on earnings response coefficient. Key words :Earnings Response Coefficient, Corporate Social Responsibility Disclosure, Firm Size and Growth Opportunitiy

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 24 Oct 2018 06:17
Last Modified: 24 Oct 2018 06:17
URI: http://eprints.perbanas.ac.id/id/eprint/3474

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