Date: 18-10-2018 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISIS PROFITABILITAS TERHADAP EARNING RESPONSE COEFFICIENT DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN HIGH PROFILE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Detail
Author Herlina Yun Astin Ome
Category Manajemen Pemasaran

Abstract

This study aims to determine the effect of profitability on earnings response coefficient by adding disclosure of corporate social responsibility as a moderating variable. This research is conducted in mining companies listed on the Indonesia Stock Exchange in 2013-2015. The number of samples taken are 30 companies to obtain 90 observations for 3 years with purposive sampling method. Data are collected using the method of documentation. The analysis technique used is moderated regression analysis. Based on the analysis found that profitability does not affect the earnings response coefficient, but disclosure of corporate social responsibility is able to moderate the relationship between profitability and earnings response coefficient. These results indicate that disclosure of corporate social responsibility will be able to increase consumer loyalty,increase sales,and increase profits from the company. So profitability will improve earnings response coefficient when interacted with corporate social responsibility disclosure.