Pengaruh Luas Pengungkapan CSR Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal

Eriandani, Rizky (2010) Pengaruh Luas Pengungkapan CSR Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal. Jurnal Akrual , 1 (2). pp. 1-19. ISSN 2085-9643

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Abstract

The purpose of the study is to examine of the information of corporate social responsibility disclosed in the companies` annual reports on earning response coefficient. The study hypothesized that CSR disclosure strengthen the association between unexpected earning and abnormal return (ERC), since CSR disclosure provide more information to interpreting accounting earning. The sample of the study is annual report 2006 of the companies listed at the Indonesian Stock Exchange, and the company is the high profile industry. The empirical results of the study show that the level of CSR disclosures does not improve the association between unexpected earning and abnormal return. This finding raises the question of whether CSR information in annual report contain value-relevant about accounting earning or if investor are simply not capable of incorporating CSR information in the firm value estimates.

Item Type: Article
Uncontrolled Keywords: Earning Response Coefficient, CSR disclosure, High profile industry, Price to Book Value, beta.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Library
Date Deposited: 11 Oct 2012 08:44
Last Modified: 11 Oct 2012 08:45
URI: http://repository.ubaya.ac.id/id/eprint/1166

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