Gloria Putri Naftali (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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Text (CHAPTER 1 INTRODUCTION)
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Text (CHAPTER 2 LITERATURE REVIEW)
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Text (CHAPTER 3 RESEARCH METHODOLOGY)
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Text (CHAPTER 4 RESULT AND DISCUSSION)
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Text (CHAPTER 5 CONCLUSION AND SUGGESTION)
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Text (APPENDIX)
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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) | ||||||
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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 |
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Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||
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Depositing User: | prasetyo adi nugroho | ||||||
Date Deposited: | 27 Apr 2015 12:00 | ||||||
Last Modified: | 06 Mar 2020 02:39 | ||||||
URI: | http://repository.unair.ac.id/id/eprint/3758 | ||||||
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