PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KONSERVATISME LAPORAN KEUANGAN, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP EARNING RESPONSE COEFFICIENT
Daftar Isi:
- ABSTRACT Desrea Zahrina Aliani, 2015; The Influence of Corporate Social Responsibility, Conservatism Financial Statement, and Auditor Industry Specialization on Earning Response Coefficient.; Supervisor: (1) Yunika Murdayanti, S.E., M. Si, M. Ak. (2) Rida Prihatni, S.E., Akt, M. Si. The purpose of this research is to test the influence of corporate social responsibility, conservatism financial statement, auditor industry specialization on earning response coefficient. This research used secondary data, the annual report, sustainability report, and fact book on the Indonesia Stock Exchange in 2010-2012. Techniques used in the sampling and purposive sampling was obtained 13 companies with a total of 39 observations. Methods used in this study is multiple regression analysis. From the analysis t-test showed that corporate social responsibility does not affect earning response coefficient. Conservatism financial statement significant negative affect earning response coefficient. Auditor industry specialization does not affect earning response coefficient. While F-test results showed that simultaneous variable corporate social responsibility, conservatism financial statement, and auditor industry specialization affect earning response coefficient. Keywords: Earning Response Coefficient (ERC), Corporate Social Responsibility, Conservatism Financial Statement, Auditor Industry Specialization