Pengaruh Pengungkapan Csr, Leverage, dan Kebijakan Dividen terhadap Earning Response Coefficient (Studi Empiris pada Perusahaan Lq45 Tahun 2011-2014 yang Terdaftar di Bursa Efek Indonesia)
Abstract
This research aimes to know how the effect of corporate social responsibility
disclosure, leverage, and dividen policy to earning response coefficient. The
population of this research is LQ45 corporations which listed in Indonesia Stock
Exchange (IDX) during 2011-2014. This research uses corporate social
responsibility disclosure variable by using dummy variable, leverage variable is
measured by debt to equity ratio (DER), and dividen policy variable. The results
indicate that corporate social responsibility disclosure does not has signifcant
influence on earning response coefficient, whereas leverage and dividen policy
have significant positive influence on earning response coefficient.
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