PENGARUH LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN TERHADAP EARNING RESPONSE COEFFICIENT (ERC), DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL

Pradipta, Dyah Hayu and Purwaningsih, Anna (2015) PENGARUH LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN TERHADAP EARNING RESPONSE COEFFICIENT (ERC), DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL. Jurnal Ekonomi Akuntansi. p1-28.

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Abstract

This research aims at finding the empirical proofs of the extent of Corporate Social Responsibility (CSR) disclosure effect on Earning Response Coefisient (ERC). Samples taken in this research were manufacture corporates listed in BEI, from 2008-2010. There were 30 corporates which met the criteria. ERC value came from the regression between Cumulative Abnormal Return (CAR) and Unexpected Earning (UE). The indicators of the extent of CSR disclosure employed Global Reporting Initiative (GRI). The control variables in this research were size (Ln Assets) and leverage (DER). The hypothesis was tested by multiple regression method. The result shows that the extent of CSR disclosure affects negatively on ERC. This negative effect indicates that investors may consider the information of CSR as a deciding factor to invest.

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