TY - JOUR
T1 - Corporate social responsibility (CSR) disclosure, earnings response coefficient (ERC), and the chance to grow
AU - Anugrah, Yosie Rizky
AU - Dianawati, Wiwiek
N1 - Publisher Copyright:
© 2020 Asociación Cuadernos de Economía. Todos los derechos reservados.
PY - 2020/9
Y1 - 2020/9
N2 - The purpose of this research is to find empirical evidence that disclosure of Corporate Social Responsibility (CSR) has a positive effect on the Earnings Response Coefficient (ERC). This study uses a sample of companies included in the SRI-Kehati Index for the period 2014-2018. This study was analyzed using Moderated Regression Analysis (MRA) with the SPSS version 20 application. The results of this study indicate that CSR disclosure has a positive effect on ERC, while growth opportunities cannot moderate the relationship between CSR disclosures on ERC. This study contributes empirically to the development of theories on corporate social responsibility.
AB - The purpose of this research is to find empirical evidence that disclosure of Corporate Social Responsibility (CSR) has a positive effect on the Earnings Response Coefficient (ERC). This study uses a sample of companies included in the SRI-Kehati Index for the period 2014-2018. This study was analyzed using Moderated Regression Analysis (MRA) with the SPSS version 20 application. The results of this study indicate that CSR disclosure has a positive effect on ERC, while growth opportunities cannot moderate the relationship between CSR disclosures on ERC. This study contributes empirically to the development of theories on corporate social responsibility.
KW - Corporate Social Responsibility (CSR)
KW - Earnings Response Coefficient (ERC)
KW - Growth opportunities
UR - http://www.scopus.com/inward/record.url?scp=85106370917&partnerID=8YFLogxK
U2 - 10.32826/cude.v4i123.400
DO - 10.32826/cude.v4i123.400
M3 - Article
AN - SCOPUS:85106370917
SN - 0210-0266
VL - 43
SP - 382
EP - 390
JO - Cuadernos de Economia (Spain)
JF - Cuadernos de Economia (Spain)
IS - 123
ER -