PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM LAPORAN TAHUNAN TERHADAP KOEFISIEN RESPON LABA AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG LIST DI BEI 2007- 2008)

Abstract

The aim of this research is to empirically examine the influence of the term Corporate Social Responsibility toward Earning Response Coefficient with Unexpected Earning as moderating variable and BETA and price to book value as a control variable in companies listed in Bursa Efek Indonesia. The population of this research is manufacture companies listed in BEI, They are 56 companies where the samples are determined purposively, they are companies that expose Corporate Social Responsibility report in their annual report, as well as active companies that sold their shares in 2007 and 2008 the hypothesis tested in the statement of corporate social responsibility in annual report has negative influences toward Earning Response Coefficient with BETA and Price to Book value as controlling variable tested by using F and T test. The result of the research simultaneously shared that Corporate Social Responsibility has negative influences toward Earning Response Coefficient significantly it means it proves the hypothesis correctly meanwhile BETA and Price to Book Value partically test t shows it doesn’t have any significant influence toward Earning Response Coefficient