The Influence of Corporate Social Responsibility Disclosure, Profitability and Leverage on Informative Profit with Environmental Performance as Moderating Variables

Putra, Dedi and Gustiana, Rhiska (2021) The Influence of Corporate Social Responsibility Disclosure, Profitability and Leverage on Informative Profit with Environmental Performance as Moderating Variables. In: ICSTIAMI 2019, 17-18 July 2019, Jakarta, Indonesia.

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Abstract

The objective of this research was proving empirically the effect of the corporate social responsibility, the profitability, and the leverage on the earnings response through the environmental performance as a moderating variable. The population of this research was the manufacturing companies indexed in Indonesia Stock Exchange and Corporate Performance Rating Program in 2014-2016. The sampling technique used in his research was the purposive sampling. A number of samples used in this research were 21 companies. The time of this research was 2014-2016 so that there were 63 observed data. The data analysis technique used in this research was the multiple linear regression. The analytical tool used in this research was SPSS V.20. The result of this research showed that the corporate social responsibility, the profitability, and the leverage had a significant effect on the earnings response.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: corporate social responsibility profitability leverage earnings response coefficient (erc)
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 16 Dec 2021 10:44
Last Modified: 16 Dec 2021 10:44
URI: https://eprints.eudl.eu/id/eprint/9071

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