Determination Of Earnings Response Coefficient with Corporate
Social Responsibility Disclosure as a Moderating Variable
Dublin Core
Title
Determination Of Earnings Response Coefficient with Corporate
Social Responsibility Disclosure as a Moderating Variable
Social Responsibility Disclosure as a Moderating Variable
Subject
Company performance, CSRD, ERC.
Description
Earnings information is one of the things that can help investors to predict the potential returns of an
investment. By knowing this earnings information, investors can determine whether an investment is
worthwhile or not. The availability of information about the company's earnings will also have a
significant impact on investment decisions, as it will cause the earnings information obtained to elicit
different market reactions. This study aims to provide empirical evidence of the effect of Profitability,
Leverage, Firm Size, and Growth Opportunity on Earnings Response Coefficient (ERC) with
Corporate Social Responsibility (CSR) Disclosure as a moderating variable. Based on purposive
sampling and outlier data, the number of data observed in this study was 165. Data analysis in this
study used multiple linear regression and moderation tests. The results of the study show that
profitability, leverage, firm size, and growth opportunity does not affect ERC. In addition, CSR
disclosure was found to strengthen the effect of growth opportunity on ERC. The results of this study
indicate that CSR disclosure could be considered by investors in their investment decisions, thus
becoming an added value and increasing investor confidence to invest in the company
investment. By knowing this earnings information, investors can determine whether an investment is
worthwhile or not. The availability of information about the company's earnings will also have a
significant impact on investment decisions, as it will cause the earnings information obtained to elicit
different market reactions. This study aims to provide empirical evidence of the effect of Profitability,
Leverage, Firm Size, and Growth Opportunity on Earnings Response Coefficient (ERC) with
Corporate Social Responsibility (CSR) Disclosure as a moderating variable. Based on purposive
sampling and outlier data, the number of data observed in this study was 165. Data analysis in this
study used multiple linear regression and moderation tests. The results of the study show that
profitability, leverage, firm size, and growth opportunity does not affect ERC. In addition, CSR
disclosure was found to strengthen the effect of growth opportunity on ERC. The results of this study
indicate that CSR disclosure could be considered by investors in their investment decisions, thus
becoming an added value and increasing investor confidence to invest in the company
Creator
Teras Alang, Erwin Saraswati, Wuryan Andayani
Source
https://jurnal.unmer.ac.id/index.php/jkdp/
Publisher
Faculty of Economics and Business, Brawijaya University, Malang
Date
2023-06-22
Contributor
Fajar bagus W
Format
PDF
Language
English
Type
Text
Files
Collection
Citation
Teras Alang, Erwin Saraswati, Wuryan Andayani, “Determination Of Earnings Response Coefficient with Corporate
Social Responsibility Disclosure as a Moderating Variable,” Repository Horizon University Indonesia, accessed November 22, 2024, https://repository.horizon.ac.id/items/show/5076.
Social Responsibility Disclosure as a Moderating Variable,” Repository Horizon University Indonesia, accessed November 22, 2024, https://repository.horizon.ac.id/items/show/5076.