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JURNAL BISNIS DAN AKUNTANSI
Vol. 11, No. 1, April 2009, 1 - 18
ISSN: 1410-9875

PENGARUH PENGUNGKAPAN CORPORATE
SOCIAL RESPONSIBILITY TERHADAP

EARNINGSS RESPONSE COEFFICIENT PADA
PERUSAHAAN HIGH PROFILE

 NAILA NUUR HIDAYATI dan SRI MURNI
Fakultas Ekonomi Universitas Pattimura
Universitas Sebelas Maret Surakarta
murni_dj2003@yahoo.com

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Official URL: http://www.tsm.ac.id/JBA/JBA11.1April2009/1_artikel_JBA11.1April2009.pdf

ABSTRACT:

The aim of this study is to empirically prove the effect of the information of Corporate Social Responsibility (CSR) disclosed in the company’s annual report on the value relevance of earnings (measured by Earnings Response Coefficient (ERC). Based on alternative infor-mation hypothesis, it is predicted that corporate social responsibility’s disclosure has negative effect on the ERC. The sample of this study are 37 companies which are selected by using purposive sampling method from 110 high profile’s company listed in IDX during 2006. To examine the hypothesis, it is used multiple regression analysis with interaction model, cross sectional ordinary least square method. The result indicate that information of CSR have a negative influence of earnings.

Keywords: Corporate social responsibility disclosure, earnings response coefficient, value relevance, unexpected earnings, cumulative abnormal earnings.
 
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