PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFICIENT (STUDI PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018)

Abstrak

This study aims to determine the effect of Corporate Social Responsibility Disclosure Against Earning Response Coefficient (Study of Banking Companies Listed on the Indonesia Stock Exchange Period 2015-2018). The sampling technique used in this study was purposive sampling and using secondary data. Data obtained based on financial statements with 19 companies over 4 periods totaling 76 data. The analysis technique used is simple Linear Regression, hypothesis testing using t-statistics, to test the effect partially with a level of significance of 5%. A descriptive test was also carried out on banking companies. Based on the results of data analysis, it shows that Corporate social responsibility (CSR) has a significant positive effect on Earnings Response Coefficient (ERC). This is in accordance with the regression coefficient value of the variable Corporate social responsibility (CSR) of 0.224 with a significance value of 0.006 less than 0.05 which means that Corporate social responsibility (CSR) has a significant effect on Earning Response Coefficient (ERC).