DETAIL KOLEKSI

Pengaruh corporate social responsibility disclosure dan voluntary disclosure terhadap earnings response coefficient dengan earning persistence sebagai variabel moderasi


Oleh : Visensius Vidi Kurniawan A

Info Katalog

Nomor Panggil : 2019_TA_Ak_023151042

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Etty M. Nasser

Subyek : Social responsibility of business

Kata Kunci : corporate social responsibility disclosure, voluntary disclosure, earnings response coefficient, ear


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023151042_Halaman-Judul.pdf 1800.96
2. 2019_TA_AK_023151042_Bab-1.pdf 932.08
3. 2019_TA_AK_023151042_Bab-2.pdf 1302.6
4. 2019_TA_AK_023151042_Bab-3.pdf 1097.24
5. 2019_TA_AK_023151042_Bab-4.pdf 1289.38
6. 2019_TA_AK_023151042_Bab-5.pdf 652.21
7. 2019_TA_AK_023151042_Daftar-Pustaka.pdf 777.54
8. 2019_TA_AK_023151042_Lampiran.pdf 1173.83

T Tujuan penelitian ini untuk mengetahui Pengaruh Corporate Social Responsibility Disclosure Dan Voluntary Disclosure terhadap Earnings Response Coefficient dengan Earning Persistence sebagai variabel moderasi. Sampel yang digunakan adalah 24 perusahaan sector perbankan yang terdaftar di Bursa Efek Indonesia tahun 2015-2018, sehingga jumlah observasi adalah 88. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Penelitian menggunakan analisis

T The purpose of this study was to determine the Effect of Corporate Social Responsibility Disclosure and Voluntary Disclosure on Earnings Response Coefficient with Earning Persistence as a moderating variable. The sample used was 24 banking sector companies listed on the Indonesia Stock Exchange in 2015-2018, so the number of observations was 88. The sampling technique used was purposive sampling. The study uses Moderated Regression Analysis (MRA) analysis. The results of testing this hypothesis indicate that Corporate Social Responsibility Disclosure has a positive effect on Earnings Response Coefficient. Voluntary Disclosure has a significant negative effect on Earnings Response Coefficient. Whereas Earning Persistence weakens the relationship between Corporate Social Responsibility Disclosure and Voluntary Disclosure to Earnings Response Coefficient.

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