CD Skripsi
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Pengungkapan Corporate Social Responsibility (Csr) Terhadap Earning Response Coefficient (Erc) Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017
The purpose of this study is to analyze the effect of profitability, leverage, firm size, and Corporate Social Responsibility (CSR) disclosure on Earning Response Coefficient (ERC). The population in this study was companies of property and real estate listed in the Indonesian Stock Exchange during 2013 to 2017. The sample was determined by using purposive sampling method and obtained 38 companies. The type of data used is secondary data, is form of annual reports, daily stock price data and Composite Stock Price Index of property and real estate companies listed on the Indonesia Stock Exchange. Data sources are from the website www.idx.co.id and www.yahoofinance.com The analysis used in this study is a multiple linear regression analysis using the SPSS program. Multiple regression method is a statistical method to examine the relationship between several independent variables on one dependent variable. The results of this study are that 1) profitability has a significant positive effect on earning response coefficient (ERC), 2) leverage has a significant negative effect on earning response coefficient (ERC), 3) firm size has a significant positive effect on earning response coefficient (ERC), 5) corporate social responsibility (CSR) has no effect significant to earning response coefficient (ERC). Keyword: earning response coefficient (ERC), profitability, leverage, firm size, and corporate social responsibility (CSR)
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