Narsa, I Made and PIPIT SEPTIKASARI, 040710740 (2014) Hubungan Tingkat Pengungkapan Informasi Corporate Social Responsibility Dengan Earnings Response Coefficient: Perbandingan Perusahaan Sektor Manufaktur dan Wholesale-Retail Trade yang Terdaftar di Bursa Efek Indonesia. INDONESIA ACCOUNTING RESEARCH JOURNAL, 2 (2). pp. 82-144. ISSN 2303-2235

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Abstract

The purposes of this study are: (1) to examine the correlation of the level of CSR’s information disclosed to ERC, for each manufacturing and wholesale-retail trade sector listing in BEI; and (2) to compare the level of CSR’s information disclosed and ERC between manufacturing and wholesale-retail trade sectors. This study used panel data of 33 firm-years for each manufacturing and wholesale-retail trade sector. The three years period range from 2007 until 2009. This research found that: (1) the level of CSR’s information disclosed has positive correlation to ERC in manufacturing sector; (2) the level of CSR’s information disclosed has negative correlation to ERC in wholesale-retail trade sector; and (3) there is a difference of the level of CSR’s information disclosed between manufacturing and wholesale-retail trade sectors, but there is no difference of ERC between those two sectors

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