PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAN DAN STRUKTUR MODAL TERHADAP EARNINGS RESPONSE COEFFICIENT

Abstract

This research to examine the effect of corporate social responsibility, firm size, and capital structure on the earnings response coefficient. While, the population was manufacturing companies which were listed on Indonesia Stock Exchange 2013-2017. The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 37 samples from 151 manufacturing companies which were listed on Indonesia Stock Exchange in 5 years. As consequence, there were 185 observations based on the criteria. Furthermore, the data were annual financial statements; which was published, and shares price which from www.idx.co.id and www.finance.yahoo.com. In addition, the data analysis technique used multiple linear regression with SPSS 16.0. The research result concluded corporate social responsibility did not affect the earnings response coefficient. On the others hand, the firm size and capital structure has affected the earnings response coefficient.
Keywords: corporate social responsibility, firm size, capital structure, earnings response coefficient