PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, TIMELINESS, DAN DEBT TO EQUITY RATIO TERHADAP EARNING RESPONSE COEFFICIENT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
ABSTRACT: The purpose of this
research are: (1) the influence of corporate social responsibility disclosure
an earning response coeficient (2) the influence of timelines on earning
responsecoeficient, and (3) the influence of debt to equity ratio on earning response
coeficient. This research use the hypotesis testing research with cencus method
where the pupolation are investigated. Total of population is 19 (nineteen)
companiesduring two year (2006-2007) observation (pooled data), 50 total pf
population is 38 companies which analiysed by multiple linear regression model.
Data used is annual report, financial report and stock information.
The research results show that simultaneously, CSR disclosure, timeliness
and debt to equity ratio influence to earning response coeficient. It explains
that independent variabel coeficient (either CSR disclosure, timeliness, or
debt equity ratio) is equol (0)(ß1 = 1,438, ß2 = 1,910, ß3 = -0,31). Particialy
CSR disclosure influence to earning response coeficient positively. It denided
the hypotesis which hope CSR disclosure influence to earning respone coeficient
positively but, debt to equity ratio has negative influences.
Keyword: Corporate social
responsibility disclosure, timeliness, debt to equity, earning response
coefficient
Penulis: Rulfah M Daud, Nur
Afni Syarifuddin
Kode Jurnal: jpakuntansidd080054
