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INTISARI
Tujuan dari penelitian ini adalah untuk membuktikan pengaruh
konservatismelaba, voluntary disclosure, corporate social responsibility
disclosureterhadapearnings response coefficient (ERC).
Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di
Bursa Efek Indonesia pada tahun 2010 – 2014. Pemilihan sampel dengan metode
purposive sampling dan diperoleh 30 perusahaan yang menjadi sampel dalam
penelitian ini. Hipotesis diuji dengan menggunakan model regresi linier berganda.
Hasil pengujian menunjukan bahwa konservatisme laba tidak berpengaruh
terhadap earnings response coefficient, voluntary disclosureberpengaruh positif
terhadap earnings response coefficient, dan corporate social responsibility
disclosureberpengaruh negatifterhadapearnings response coefficient.
Kata kunci : earnings response coefficient, voluntary disclosure,dan corporate
social responsibility disclosure.
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ABSTRACT
The objective of this research are to the influence of earnings konservative,
voluntary disclosure, corporate social responsibility disclosure to earnings
response coefficient.
The population of this research is manufacturing companies listed in
Indonesia Stock Exchange in 2010 -2014. The sample selection was purposive
sampling method and obtained a sample of 30 companies in this study hypotheses
were tested using Multiple Linear Regression Analysis.
The result of this research indicates that earnings konservative no
significant effect to earnings response coefficient, voluntary disclosure positive
effect to earnings response coefficient, and corporate social responsibility
disclosure negative effect to earnings response coefficient
Keyword : earnings respons coefficient, earnings konservative, voluntary
disclosure, corporate social responsibility disclosure.
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