PENGARUH CORPORATE SOCIAL RESPONBILITY, PERSISTENSI LABA, DAN STRUKTUR MODAL TERHADAP EARNINGS RESPONSE COEFFICIENT

Dalimunthe, Abdur Rahman (2014) PENGARUH CORPORATE SOCIAL RESPONBILITY, PERSISTENSI LABA, DAN STRUKTUR MODAL TERHADAP EARNINGS RESPONSE COEFFICIENT. D3 thesis, Universitas Negeri Jakarta.

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Abstract

Abdur Rahman Dalimunthe, 2014: The Influence of Corporate social responsibility, Earnings Persistence, and Capital Structure on Earnings Response Coefficient. State University of Jakarta, 2014. Supervisor: (1) Indra Pahala, SE, M.Si (2) Diena Noviarini, SE, M.Si This study aims to examine the factors that influence the Earnings Response Coefficient on state-owned companies go public listed in Indonesia Stock Exchange. These factors are the corporate social responbility, earnings persistence, and capital structure. The study’s population is a go-public SOEs company which is listed in Indonesia Stock Exchange within 2008-2011 period. The research sample using purposive sampling. Number of companies studied were 14 (fourteen) as samples and were taken by using purposive sampling method on state-owned companies went public within 2008-2011 period in Indonesia Stock Exchange, bringing the total observations in this research were 56 observations. Methods of data analysis use multiple linear regression analysis. Hypothesis tests using the t test and F test. These results indicate that corporate social responbility, earnings persistence, and capital structure affect the earnings response coefficient simultaneously at the state-owned company publicly traded on the Indonesia Stock Exchange listed period 2008-2011. Only the persistence of earnings are not significantly influence the earnings response coefficient. However, corporate social capital structure responbility and significant negative effect on earnings response coefficient.

Item Type: Thesis (D3)
Additional Information: Pembimbing I : Indra Pahala, SE, M.Si Pembimbing II : Diena Noviarini, SE, M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Biaya (Cost Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 01 Mar 2018 08:22
Last Modified: 01 Mar 2018 08:22
URI: http://repository.fe.unj.ac.id/id/eprint/3425

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