THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TO THE EARNING RESPONSE COEFFICIENT (EMPIRICAL STUDY ON MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE)

GLORIA PUTRI NAFTALI, 041113122 (2015) THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TO THE EARNING RESPONSE COEFFICIENT (EMPIRICAL STUDY ON MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE). Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

The purpose of this research is to examine the effect of corporate social responsibility that is disclosed in the company’s annual reports to the earning response coefficient. The hypothesis is negative effect of CSR disclosures to the ERC as the CSR disclosures provide investors more information which is not provided by the accounting earnings. The sample is 48 annual reports of the mining companies that listed in the Indonesia Stock Exchange for period 2010- 2013. The empirical result shows that the level of CSR disclosures has negative significant effect to the ERC. Therefore, it indicates that the investors consider CSR information disclosed by the companies in annual reports as their base to make investment decision.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK-2 A 109/15 Naf e
Uncontrolled Keywords: CORPORATE SOCIAL RESPONSIBILITY
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM/NIDN
GLORIA PUTRI NAFTALI, 041113122UNSPECIFIED
Contributors:
ContributionNameNIDN/NIDK/NUP
ContributorH. BASUKI,, Drs., M.Com. (Hons).,Ph.D., Ak., CMA., CA.,UNSPECIFIED
Depositing User: prasetyo adi nugroho
Date Deposited: 27 Apr 2015 12:00
Last Modified: 25 Jul 2016 02:13
URI: http://repository.unair.ac.id/id/eprint/3758
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