Pengaruh Pengungkapan Corporate Social Responsibility dan Leverage Terhadap Earning Response Coefficient (Studi Empiris Pada Perusahaan Manufaktur Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2016-2018)

Rohmah, Bella Jania Nur and -, Imron Rosyadi, S.E., M.Si. (2020) Pengaruh Pengungkapan Corporate Social Responsibility dan Leverage Terhadap Earning Response Coefficient (Studi Empiris Pada Perusahaan Manufaktur Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of Corporate Social Responsibility and Leverage Performance on the Earning Response Coefficient (Empirical Study of LQ45 Index Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018). The dependent variable in this study is the Earning Response Coefficient (ERC), while the independent variable is Corporate Social Responsibility and Leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The sample used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the LQ45 stock index in 2016-2018. The sampling method used was purposive sampling method so that 18 samples were obtained. The total data processed in this study was 54 data. The type of data used is secondary data. This study uses multiple linear regression analysis, descriptive statistics, the regression model of the test consist of the regression coefficient test (F test) and the coefficient of determination test (R2) and the test of the significance of individual parameters (t test). The data in this study have met the classical assumption test requirements. Based on the results of research for the influence of Corporate Social Responsibility Disclosure on the Earning Response Coefficient known to have a significant value of 0.047 (0.047 <0.05) so it can be concluded that Corporate Social Responsibility Disclosure has a significant positive effect on Earning Response Coefficient. The Effect of Leverage on Earning Response Coefficient is known to have a significant value of 0.002 (0.002 <0.01) so it can be concluded Leverage has a significant negative effect on Earning Response Coefficient. The effect of simultaneous Corporate Social Responsibility and Leverage Disclosures on Earning Response Coefficient is known to have a significant value of 0.008 (0.008 <0.01) so that it can be concluded simultaneously Disclosure of Corporate Social Responsibility and Leverage has a significant effect on Earning Response Coefficient.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Pengungkapan Corporate Social Responsibility, Leverage, Earning Response Coefficient.
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: BELLA JANIA NUR ROHMAH
Date Deposited: 13 Feb 2020 04:49
Last Modified: 13 Feb 2020 04:49
URI: http://eprints.ums.ac.id/id/eprint/80770

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