Pengaruh Corporate Social Responsibility Disclosure dan Profitability Terhadap Earnings Response Coefficient (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012)
| Main Author: | Aditya Ayu Utami |
|---|---|
| Format: | Bachelors |
| Terbitan: |
FEB, Universitas Telkom
, 2014
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| Subjects: | |
| Online Access: |
https://openlibrary.telkomuniversity.ac.id/pustaka/30811/pengaruh-corporate-social-responsibility-disclosure-dan-profitability-terhadap-earnings-response-coefficient-studi-pada-perusahaan-pertambangan-yang-terdaftar-di-bursa-efek-indonesia-tahun-2010-2012-.html |
Daftar Isi:
- Penelitian ini dilakukan untuk menguji pengaruh Corporate Social Resposibility Disclosure dan Profitability terhadap Earnings Response Coefficient (ERC) pada Perusahaan Pertambangan di Bursa Efek Indonesia tahun 2010-2012. Hasil penelitian ini menunjukkan bahwa CSR disclosure dan Profitability secara simultan tidak berpengaruh signifikan terhadap ERC. Koefisien determinasi sebesar 0,0767% menunjukkan bahwa CSR dan Profitability dapat menjelaskan ERC sebesar 0,0767%, dan 99,9233% dijelaskan oleh variabel lain. Secara parsial CSR Disclosure dan Profitability tidak berpengaruh signifikan terhadap ERC.. This study was conducted to examine the effect of Corporate Social Responsibility Disclosure and Profitability to Earnings Response Coefficient on mining companies in Indonesian Stock Exchange 2010-2012. Result showed that simultaneous variable CSR Disclosure and Profitability has insignificant effect on Earnings Response Coefficient. Value of coefficient of determination is 0,0767% showed CSR and profitability can be explained ERC by 0,0767%,and 99,9233% explained by another variables. Partially, CSR Disclosure and Profitability has insignificant effect on Earnings Response Coefficient.