| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.author | PURNAMASARI, NURMALITA DYAH | |
| dc.date.accessioned | 2018-06-27T02:04:25Z | |
| dc.date.available | 2018-06-27T02:04:25Z | |
| dc.date.issued | 2018-04-17 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/19742 | |
| dc.description | Tujuan penelitian ini adalah untuk mengetahui pengaruh pengungkapan Corporate Sosial Responsibility (CSR disclosure) terhadap Earnings Response Coefficient (ERC). Alat analisis yang digunakan dalam penelitian ini menggunakan metode analisis regresi berganda. Metode pemilihan sampel menggunakan purposive sampling sehingga pengambilan sampel sesuai dengan kriteria peneliti. Sampel yang digunakan adalah sebanyak 124 perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2014-2016. Penelitian ini menggunakan dua variabel kontrol, yaitu leverage dan ukuran perusahaan. Berdasarkan hasil penelitian ditemukan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif signifikan terhadap Earnings Response Coefficient (ERC). | en_US |
| dc.description.abstract | The purpose of this study is to determine the effect of Corporate Social Responsibility disclosure (CSR disclosure) of Earnings Response Coefficient (ERC). Multiple regressions were used to analyze the data. Sample selection method used was purposive sampling to the sample in accordance with the required criteria. The samples were 124 companies listed on the Indonesia Stock Exchange in 2014-2016. This study used two control variables, which are leverage and firm size. Based on the research, the result was the disclosures of Corporate Social Responsibility has significantly influence on the Earnings Response Coefficient (ERC). | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Corporate Social Responsibility (CSR), Disclosure, Earnings Response Coefficient (ERC). Pengungkapan tanggung jawab sosial, koefisien respon laba. | en_US |
| dc.title | PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016) | en_US |
| dc.type | Thesis
SKR
FEB
267 | en_US |
