PERAN VARIABEL PEMODERASI PADA PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN SEKTOR PERTAMBANGAN

RAKHMANIYAH, INAYA (2015) PERAN VARIABEL PEMODERASI PADA PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN SEKTOR PERTAMBANGAN. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to analyze the role of moderating variables on the influence of Corporate Social Responsibility disclosure (CSR) to Earnings Response Coefficient (ERC). The hypothesis in this study predicts CSR has an influence on the value of the ERC. Additionally, in this study using a variable growth, leverage and profitability as a moderating variable, which moderates the relationship between disclosure of corporate social responsibility with the ERC value. The population in this study is as much as 40 mining sector companies listed on the Indonesia Stock Exchange during 2012 and 2013. This research is quantitative; hypothesis testing is done by using multiple regression analysis to determine the effect of the variables that exist and using moderated regression analysis to derive the existing role of moderating variables. The test results in this study show variable expression of corporate social responsibility affect the value of the ERC. The study also found that the results of the variable growth, leverage and profitability are not included as a moderator variable and individually capable of affecting the value of the ERC. Keywords: Corporate Social Responsibility, Earning Response Coefficient, Growth, Leverage, Profitabilitas

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: 17 Apr 2017 08:42
Last Modified: 21 Dec 2017 02:56
URI: http://eprints.perbanas.ac.id/id/eprint/703

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