PENGARUH VOLUNTARY DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG SAHAM TERDAFTAR DI INDEKS SYARIAH PADA BURSA EFEK INDONESIA
DOI:
https://doi.org/10.29103/e-mabis.v18i1.287Keywords:
Voluntary Disclosure, Corporate Social Responsibility, Earning Response CoefficientAbstract
This research was conducted to analyze the influence of Voluntary disclosure andCorporate social responsibility toward Earnings response coefficient at manufacturing
companies in Islamic Index of Indonesia Stock Exchange during 2012-2014. The
data used in this research was secondary data and there were 29 samples taken by applying Purposive sampling technique. The method of data analysis was Multiple linear
regression and Classical Assumption test. The result of analysis simultaneously
indicated that the Voluntary disclosure influenced significantly on Earning response
coefficient at manufacturing companies in Jakarta Islamic Index with the level of
significance about 0.000. Corporate Social Responsibility influenced positively and
significantly toward Earning response coefficient at manufacturing companies in
Jakarta Islamic Index with the level of significance about 0,000. Simultaneously,
Voluntary disclosure and Corporate social Responsibility influenced positively and
significantly on the Earning Response Coefficient at manufacturing companies in
Jakarta Islamic Index.
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