scholarly journals The Effects of Leverage, Sales Growth, Firm Size, and Corporate Social Responsibility Disclosure on Earnings Response Coefficient

2020 ◽  
Author(s):  
Syanti Dewi ◽  
Nataherwin Nataherwin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Sales Growth ◽  
Earnings Response Coefficient ◽  
Corporate Social Responsibility Disclosure ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

scholarly journals The Impact of Corporate Social Responsibility Disclosure on the Future Earnings Response Coefficient (ASEAN Banking Analysis)

2020 ◽  
Vol 12 (22) ◽  
pp. 9671
Author(s):  
Istianingsih ◽  
Terri Trireksani ◽  
Daniel T. H. Manurung
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Future Earnings ◽  
Earnings Response Coefficient ◽  
Corporate Social Responsibility Disclosure ◽  
Response Coefficient ◽  
The Future ◽  
Earnings Response ◽  
Size Growth ◽  
Corporate Social

Corporate social responsibility in the banking industry has an impact on the environment and society. Research was conducted on the impacts of environmental social responsibility disclosure on future income response coefficients of The Association of South East Asian Nations (ASEAN) Banking to determine the level of concern ASEAN banks have in disclosing corporate responsibility, and to understand the levels of future revenue response coefficients. The variable in this research was measured by corporate social responsibility disclosure, while the variable of the Future Earnings Response Coefficient (FERC) was based on the value of banking stocks. Other variables—size, growth, earning persistence, and earnings volatility—were the control variables. The sampling method used was a purposive sampling approach; a research sample of 280 banks in 5 ASEAN countries was determined with this provision: banking report data were taken from the stock exchanges of each country and sustainability reports, using the Global Reporting Initiative (GRI) standard version 4 (G4) from 2014 to 2018. The researchers used conducted multiple regression analysis to examine the variables. The analysis tools used included panel data, so that data processing was carried out using review software. The results of the study show that corporate social responsibility disclosure has a positive and significant effect on the future earnings response coefficient, whereas other variables (i.e., company size, growth, and earnings persistence), do not have a relationship with the disclosure of corporate responsibility or FERC. Only the volatility of earnings has an influence on disclosure of corporate social responsibility and FERC.

scholarly journals Pengaruh Corporate social responsibility Disclosure, Beta dan Price to book value (PBV) Terhadap Earnings Response Coefficient (ERC) pada Perusahaan Peraih ICSRA Tahun 2018

2020 ◽  
Vol 2 (1) ◽  
pp. 72-80
Author(s):  
Safingil Anam ◽  
Aris Susetyo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Book Value ◽  
Purposive Sampling ◽  
Earnings Response Coefficient ◽  
Corporate Social Responsibility Disclosure ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, beta, dan price to book value secara parsial maupun simultan terhadap earnings response coeffecient perusahaan peraih ICSRA tahun 2018. Sumber data yang digunakan dalam penelitian ini adalah data skunder. Populasi yang digunakan dalam penelitian ini adalah perusahan yang mendapatkan penghargaan ISCRA tahun 2018 yang berjumlah 72 perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling yang menghasilkan jumlah sampel sebanyak 29 perusahaan dan 2 tahun sehingga membentuk data sebanyak 58 sampel. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan aplikasi SPSS 23. Hasil penelitian menunjukkan bahwa : 1) corporate social responsibility berpengaruh positif dan signifikan terhadap earnings response coeffecient, 2) beta berpengaruh positif dan signifikan terhadap earnings response coeffecient, 3) price to book value berpengaruh positif dan signifikan terhadap earnings response coeffecient, 4) corporate social responsibility, beta, price to book value berpengaruh signifikan terhadap earnings response coeffecient.

scholarly journals PENGARUH VOLUNTARY DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG SAHAM TERDAFTAR DI INDEKS SYARIAH PADA BURSA EFEK INDONESIA

2018 ◽  
Vol 18 (1) ◽  
Author(s):  
Wahyuddin Albra ◽  
Afiza Fadila
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

This research was conducted to analyze the influence of Voluntary disclosure andCorporate social responsibility toward Earnings response coefficient at manufacturingcompanies in Islamic Index of Indonesia Stock Exchange during 2012-2014. Thedata used in this research was secondary data and there were 29 samples taken by applying Purposive sampling technique. The method of data analysis was Multiple linearregression and Classical Assumption test. The result of analysis simultaneouslyindicated that the Voluntary disclosure influenced significantly on Earning responsecoefficient at manufacturing companies in Jakarta Islamic Index with the level ofsignificance about 0.000. Corporate Social Responsibility influenced positively andsignificantly toward Earning response coefficient at manufacturing companies inJakarta Islamic Index with the level of significance about 0,000. Simultaneously,Voluntary disclosure and Corporate social Responsibility influenced positively andsignificantly on the Earning Response Coefficient at manufacturing companies inJakarta Islamic Index.

scholarly journals The Effect of Profitability, Sales Growth, and Firm Size on Corporate Social Responsibility Disclosure

2020 ◽  
Vol 4 (1) ◽  
pp. 01-11
Author(s):  
Yausi Rara Putri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Environment ◽  
Firm Size ◽  
Research Method ◽  
Sales Growth ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
Sustainability Report

Corporate Social Responsibility disclosure is an information that contains social responsibility activities carried out by the company towards social environment. The preparation of Corporate Social Responsibility disclosure using the GRI Standards and the result is a Sustainability report. This research aims to analyze the effect of profitability, sales growth, and firm size on Corporate Social Responsibility disclosure in Index Kompas100 companies listed in IDX 2017-2018. The sample in this research amounted to 17 companies in tne Kompas100 index 2017-2018. The research method is quantitative and is processed using Eviews 10 software. The results of profitability, sales growth, and firm size simultaneously have a significant effect on Corporate Social Responsibility. Partially, only firm size has a positive significant effect on Corporate Social Responsibility disclosure

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2014

CALYPTRA ◽  
2017 ◽  
Vol 5 (2) ◽  
pp. 247
Author(s):  
Natalia Poerwanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh pengungkapan aktivitas Corporate Social Responsibility dalam laporan tahunan perusahaan terhadap Earnings Response Coefficient. Sampel dalam penelitian ini diambil dari perusahaan yang terdaftar pada Bursa Efek Indonesia tahun 2014. Pengolahan data dilakukan menggunakan analisis regresi linier berganda dengan model interaksi. Hasil penelitian menunjukkan bahwa pengungkapan CSR tidak memiliki pengaruh signifikan terhadap ERC. Hal itu disebabkan karena minimnya informasi yang diungkapkan perusahaan terkait aktivitas CSR dalam laporan tahunan dan investor tidak sepenuhnya percaya terhadap informasi tersebut. Kata Kunci: Earnings Response Coefficient (ERC), Pengungkapan Corporate Social Responsibility (CSR) Abstract –This study aimed to examine the effect of Corporate Social Responsibility activity disclosed in the companies’ annual reports on the Earnings Response Coefficient. The sample in this study was drawn from companies listed on Indonesia Stock Exchange in 2014. Tests carried out using multiple linear regression analysis with interaction models. The results show that the disclosure of CSR does not significantly affect the ERC. It is caused due to lack of CSR information disclosed by companies and investors do not fully confidence toward that information. Keywords: Earnings Response Coefficient (ERC), Corporate Social Responsibility (CSR) disclosure

scholarly journals The Effect of Corporate Social Responsibility, Voluntary Disclosure, Leverage, and Timeliness on Earnings Response Coefficient

2020 ◽  
Vol 1 (6) ◽  
pp. 413-424
Author(s):  
Dirvi Surya Abbas ◽  
Arry Eksandy ◽  
Imam Hidayat
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

The purpose of this study was to determine the effect of corporate social responsibility, voluntary disclosure, leverage, and timeliness on earnings response coefficient at LQ45 companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 3 years, namely the 2015-2017 period. The population of this study includes all LQ45 companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that corporate social responsibility, voluntary disclosure, leverage and timeliness had no effect on earnings response coefficient.

scholarly journals PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP KOEFISIEN RESPON LABA

2018 ◽  
Vol 7 (1) ◽  
Author(s):  
Muhammad Nurkholis, Carmel Meiden
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Global Reporting Initiative ◽  
Fiscal Year ◽  
Publication Date ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

The purpose of this research is to measure the influence of disclosure corporate social affected to earnings response coefficients, especially in companies listed in Indonesia Stock Exchange in the year 2007-2011. Corporate Social Responsibility (CSR) disclosures is the independent variable of this research, with leverage and size as control variables. Measurement of CSR disclosures is based on the index Global Reporting Initiative (GRI) G3 2006. Object research used 7 companies in the Indonesia Stock Exchange (IDX) that have sustainability reports in the period 2007-2011, the end of the fiscal year or fiscal month December and has a publication date of the financial statements, with the total sample for five years as many as 35. Analysis technique used are F-Test, t-Test, and R2, and multiple regression analysis. CSR disclosures have positif effect to earnings response coefficient not significantly on α = 5% both model I and model II. In summary, the result of this research not found proper evidence that CSR disclosures has negative effect to earnings response coefficient. Keyword: Corporate Social Responsibility Disclosure, Earnings Response Coefficient, GRI

scholarly journals Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage on Earnings Response Coefficient (ERC)

2020 ◽  
Vol 5 (1) ◽  
pp. 21-35
Author(s):  
Noer Noer Sasongko ◽  
Ragil Kuning Puspawati ◽  
Kusuma Wijayanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

This study aims to examine the effect of corporate social responsibility (CSR), company size, profitability and leverage on earnings response coefficient (ERC). This type of research is quantitative. The type of data used is secondary data obtained from www.idx.co.id.The population used in this study is manufacturing companies that was listed on the Indonesia Stock Exchange during the 2015-2018 period. While this research sample was determined by purposive sampling method in accordance with predetermined criteria. The analytical method used is multiple linear regression analysis.The results of this study indicate that what has an effect on earnings response coefficient is corporate social responsibility and company size. While profitability and leverage have no effect on earnings response coefficient. Keywords: corporate social responsibility, company size profitability, leverage, earnings response coefficient

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