PENGARUH STRUKTUR MODAL DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT

Rahmat, Danang (2012) PENGARUH STRUKTUR MODAL DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Danang Rahmat, 2011; The Influence of Capital Structure and Corporate Social Responsibility Disclosure to Earnings Response Coefficient. The purpose of this research is to examine the influence of Capital Structure, Corporate Social Responsibility (CSR) on Earnings Response Coefficient (ERC). Capital structure is measured by using Weighted Average Cost of Capital (WACC) method and Corporate Social Responsibility (CSR) is measured by using Corporate Social Responsibility Index (CSRI) based on Sembiring (2005). The sample of this research are 14 firms, operating in extractive sector and listed in Indonesian Stock Exchange (IDX). The research period is 2007 until 2009. This research used classic assumption and multiple regression to process the data. The result shows that there is a significant influence of Capital Structure, Corporate Social Responsibility (CSR) on Earnings Response Coefficient (ERC). It proofed that both of independent variable in annual report affect the investor reaction. It is expected that each company further increase the level of disclosure CSR and Capital Structure in annual reports in order to better assist investors in making investment decisions.

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