PENGARUH LUAS PENGUNGKAPAN CSR TERHADAP EARNING RESPONSE COEFFICIENT PAAD INDUSTRI HIGH PROFILE YANG TERDAFTAR DI PASAR MODAL

RIZKY ERIANDANI, 090710074M (2009) PENGARUH LUAS PENGUNGKAPAN CSR TERHADAP EARNING RESPONSE COEFFICIENT PAAD INDUSTRI HIGH PROFILE YANG TERDAFTAR DI PASAR MODAL. Thesis thesis, Universitas Airlangga.

[img] Text (abstrak)
ABSTRAK.pdf

Download (25kB)
[img] Text (fulltext)
KK 2 KKB TEA 13 10 ERI P.pdf

Download (2MB)
Official URL: http://lib.unair.ac.id

Abstract

The pwpose of the study is to examine of ~e information- of c'orporate social responsibili1y. diseloset in the companies' annual reports on eaming response coefficient. The study hypothesized that CSR disclosure strengthen the association between unexpected earning and abnorma1 return (ERe), since CSR disclosure provide more information to interpreting accounting earning. This study is based on a cross-sectional data. The technique for examining hypothesis is moderated regression analysis by using SPSS 14.0. The population is 343 companies, and the sample of the study consist of 109 annual report 2006 of the companies listed at the Indonesian Stock Exchange. and the company is the high profile industry. The empirical results of the study show that the level of CSR disclosures does not improve the association between unexpected earning and abnormal return. This finding raises the question of whether CSR information in annual report contain value-relevant about accounting earning or if investor are simply not capable of incorporating CSR infonnation in the firm value estimates.

Item Type: Thesis (Thesis)
Uncontrolled Keywords: earning response coefficient, CSR diselosure, high profile industry, price to book value, beta
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management
Divisions: 09. Sekolah Pasca Sarjana > Ilmu Akuntansi
Creators:
CreatorsEmail
RIZKY ERIANDANI, 090710074MUNSPECIFIED
Contributors:
ContributionNameEmail
ContributorH. Widi Hidayat, Dr., SE. Msi., AkUNSPECIFIED
Depositing User: Unnamed user with email nafisa@lib.unair.ac.id
Date Deposited: 20 May 2019 06:13
Last Modified: 20 May 2019 06:13
URI: http://repository.unair.ac.id/id/eprint/82488
Sosial Share:

Actions (login required)

View Item View Item