Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Earnings Response Coefficient (ERC) Dengan Risiko Sistematis Sebagai Variabel Pemoderasi

Fenisia, Feni (2017) Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Earnings Response Coefficient (ERC) Dengan Risiko Sistematis Sebagai Variabel Pemoderasi. Other thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to prove the existence of a moderating role in influencing relationships systematic risk of disclosure of corporate social responsibility towards earning response coefficient. The population in this study are all mining companies listed on the Indonesia Stock Exchange. Samples were determined using purposive sampling method. The research sample is obtained by 56 companies. Hypothesis testing using regression analysis with SPSS ver moderation. 20.0. The test results showed showed that systematic risk is not able to moderate the relationship between the disclosure of corporate social responsibility by earning response coefficient.

Item Type: Thesis (Other)
Additional Information: Skripsi Lengkap dapat dibaca di Ruang Referensi Perpustakaan UKMC Kampus Bangau.
Uncontrolled Keywords: Corporate social responsibility, earning response coefficient, systematic risk.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Perpustakaan Unika Musi Charitas
Date Deposited: 26 Apr 2018 01:10
Last Modified: 26 Apr 2018 01:10
URI: http://eprints.ukmc.ac.id/id/eprint/1168

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