Pengaruh Intellectual Capital, Leverage dan Profitability terhadap Earning Response Coefficient dengan Corporate Social Responsibility Disclosure sebagai Moderating Variable pada Perusahaan Indeks LQ-45 Terdaftar di BEI Tahun 2015-2019
Daftar Isi:
- The study aims to examine the influence of intellectual capital, leverage and profitability on earning response coefficient with corporate social responsibility disclosure as moderated variable. The dependent (endogenous) variable is earning response coefficient as measured by regression between cumulative abnormal return with unexpected earning, while the independent (exogeneous) variable is intellectual capital, leverage and profitability along the moderated variable is corporate social responsibility disclosure. The population in this study is companies listed on index LQ-45 Indonesia Stock Exchange period 2015-2019. The sample collection technique use purposive judgment sampling about 120 company as sample has included on the criteria. Instruments statistical test in this research that is WarpPLS 5.0 version. Results of this research indicated that intellectual capital, leverage and profitability has not influence to the earning response coefficient. Corporate social responsibility disclosure cannot moderate intellectual capital, leverage and profitability to the earning response coefficient.