THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TO EARNINGS FORECAST ACCURACY

Hutapea, Suryanita Linda Christina (2014) THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TO EARNINGS FORECAST ACCURACY. Jurnal Akuntansi Internasional. p1-15.

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Abstract

This study is aimed to investigate earnings the effect of corporate social responsibility disclosure to earnings forecast accuracy. The study also considers financial opaqueness of companies as control variable. There are only few amount of study on the relationship between corporate social responsibility disclosures to earnings forecast. Samples in this study are companies listed in Indonesia Stock Exchange. The result shows that corporate social responsibility disclosure has affect forecast error negatively; this indicates that the more information disclosed in corporate social responsibility disclosure will lead to lower forecast error. The result in this study complements previous studies and provides some understanding on the importance of corporate social responsibility disclosure.

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