Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage On Earnings Response Coefficient (ERC) (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015- 2018)
This study aims to examine the effect of corporate social responsibility (CSR), firm size, profitability, and leverage on the earnings response coefficient (ERC). The type of this research was quantitative. The type of data used was secondary data obtained from www.idx.co.id. The population involved...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2020-04-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
| Subjects: | |
| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/9483 |
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| author | Noer Sasongko Ragil Kuning Puspawati Kusuma Wijayanto |
| author_facet | Noer Sasongko Ragil Kuning Puspawati Kusuma Wijayanto |
| author_sort | Noer Sasongko |
| collection | DOAJ |
| description | This study aims to examine the effect of corporate social responsibility (CSR), firm size, profitability, and leverage on the earnings response coefficient (ERC). The type of this research was quantitative. The type of data used was secondary data obtained from www.idx.co.id. The population involved in this study was the manufacturing companies that were listed on the Indonesia Stock Exchange during the 2015-2018 period. Whereas, this research sample was determined by purposive sampling method in accordance with predetermined criteria. The analytical method employed was multiple linear regression analysis. The results of this study indicated that variables that had an effect on the earnings response coefficient were corporate social responsibility and firm size, while profitability and leverage had no impact on the earnings response coefficient. |
| format | Article |
| id | doaj-art-a9e9df7b9c8e48f7aca257246b7fc3ae |
| institution | Matheson Library |
| issn | 2541-6111 |
| language | English |
| publishDate | 2020-04-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-a9e9df7b9c8e48f7aca257246b7fc3ae2025-07-10T01:00:36ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112020-04-01203510.23917/reaksi.v5i1.106819546Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage On Earnings Response Coefficient (ERC) (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015- 2018)Noer Sasongko0Ragil Kuning Puspawati1Kusuma Wijayanto2Faculty of Economics and Business, Universitas Muhammadiyah SurakartaFaculty of Economics and Business, Universitas Muhammadiyah SurakartaFaculty of Economics and Business, Universitas Muhammadiyah SurakartaThis study aims to examine the effect of corporate social responsibility (CSR), firm size, profitability, and leverage on the earnings response coefficient (ERC). The type of this research was quantitative. The type of data used was secondary data obtained from www.idx.co.id. The population involved in this study was the manufacturing companies that were listed on the Indonesia Stock Exchange during the 2015-2018 period. Whereas, this research sample was determined by purposive sampling method in accordance with predetermined criteria. The analytical method employed was multiple linear regression analysis. The results of this study indicated that variables that had an effect on the earnings response coefficient were corporate social responsibility and firm size, while profitability and leverage had no impact on the earnings response coefficient.https://journals2.ums.ac.id/index.php/reaksi/article/view/9483corporate social responsibilityfirm sizeprofitabilityleverageearnings response coefficient |
| spellingShingle | Noer Sasongko Ragil Kuning Puspawati Kusuma Wijayanto Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage On Earnings Response Coefficient (ERC) (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015- 2018) Riset Akuntansi dan Keuangan Indonesia corporate social responsibility firm size profitability leverage earnings response coefficient |
| title | Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage On Earnings Response Coefficient (ERC) (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015- 2018) |
| title_full | Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage On Earnings Response Coefficient (ERC) (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015- 2018) |
| title_fullStr | Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage On Earnings Response Coefficient (ERC) (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015- 2018) |
| title_full_unstemmed | Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage On Earnings Response Coefficient (ERC) (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015- 2018) |
| title_short | Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage On Earnings Response Coefficient (ERC) (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015- 2018) |
| title_sort | corporate social responsibility csr firm size profitability and leverage on earnings response coefficient erc an empirical study of manufacturing companies listed on the indonesia stock exchange for the period of 2015 2018 |
| topic | corporate social responsibility firm size profitability leverage earnings response coefficient |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/9483 |
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