PENGARUH CORPORATE SOCIAL RESPONSIBILITIES DAN LIKUIDITAS TERHADAP EARNING RESPONSE COEFFICIENT DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI

Tasya Tasya

Abstract


The purpose of this research is to find the effect of Corporate Social Responsibilities and Liquidity on Earning Response Coefficient with Capital Structure as a moderating variable. The sample in this research uses companies in the Mining sector for the period of 2016 – 2018. The criteria in determining the sample of this research are companies listed on the IDX, have The criteria in determining this research sample are companies listed on the IDX, have a complete annual report and CSR disclosure in the 2016 – 2018 period. From these criteria found 63 samples for research. In brief, the results of this research explained that Corporate Social Responsibilities and Liquidity have no significant effect on Earning Response Coefficient, and also Capital Structure can’t moderate the relationship between Corporate Social Responsibilities and Liquidity on Earning Response Coefficient.


Keywords


Corporate Social Responsibilities ; Earning Response Coefficient ; Likuiditas ; Struktur Modal

Full Text:

PDF

Article Metrics

Abstract views : 0| PDF views : 0

References


Awuy, V. P., Sayekti, Y., & Purnamawati, I. (2016). Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Earnings Response Coefficient (ERC)(Suatu Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2010-2013). Jurnal Akuntansi Dan Keuangan, 18(1), 15–26.

Brigham, E. F., & Houston, J. F. (2001). Manajemen Keuangan. Buku 1 edisi 8. Erlangga.

Brigham, E., & Houston, F. (2003). Fundamental of financial management: South-Western. CENGAGE Learning.

Chaney, P., & D., J. (1992). An Empirical Investigation of Factors Affecting the Earnings Association Coefficient. Journal of Business, Finance and Accounting, 19, 839–863.

Fahmi, I. (2012). Analisis kinerja keuangan, Vol 3. Alfabeta.

Fauzan, M., & Purwanto, A. (2017). Pengaruh Pengungkapan CSR, Timeliness, Profitabilitas, Pertumbuhan Perusahaan dan Resiko Sistematik terhadap Earning Response Coefficient (ERC) (Studi Empiris pada Perusahaan Manufaktur, Properti dan Pertambangan yang Terlisting di Bursa Efek Indonesia (B. Diponegoro Journal Of Accounting, 6(1), 256–270.

Ginting, S. (2017). Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Kualitas Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Wira Ekonomi Mikroskil, 7(2), 227–236.

Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J., & Holmes, S. (2010). Accounting theory.

Jung, K., & Cho, J. (1991). Earnings Response Coefficients: Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature, 10(1), 85–116.

Kotler, P., & Lee, N. (2005). Best of breed: When it comes to gaining a market edge while supporting a social cause,“corporate social marketing” leads the pack. SAGE Publications.

Mihari, W., Silalahi, A. D., & Ovami, D. C. (2019). PENGARUH LIKUIDITAS TERHADAP EARNING RESPONSE COEFFECIENT DI INDEKS SAHAM SYARIAH INDONESIA (ISSI). PROSIDING SEMINAR NASIONAL HASIL PENELITIAN VOL 2, NO 2, 1361–1367.

Saidah, D. (2015). Metode Penelitian Dakwah Pendekatan Kualitatif Dan Kuantitatif. Remaja Rosdakarya.

Scott, W. R. (2009). Financial Accounting Theory, Fifth Edition. Prentice Hall.

Setiawati, E., Nursiam, & Apriliana, F. (2014). PROFITABILITAS PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2011). Seminar Nasional Dan Call for Paper (Sancall 2014) RESEARCH METHODS AND ORGANIZATIONAL STUDIES, 175–188.

Tandelilin, E. (2001). Analisis investasi dan manajemen portofolio. Yogyakarta: BPFE.

Weston, J. F., & Copeland, T. E. (1997). Manajemen Keuangan Jilid 2. Binarupa Aksara.

Wulansari, Y. (2013). Pengaruh Investment Opportunity Set, likuiditas dan leverage terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di BEI. Jurnal Akuntansi, 1(2).




DOI: http://dx.doi.org/10.25105/jat.v7i2.7222

Refbacks

  • There are currently no refbacks.


Lisensi Creative Commons
Karya ini dilisensikan dengan Lisensi Internasional 4.0 Creative Commons Attribution-NonCommercial-ShareAlike 4.0 .