Contoh Jurnal Ilmiah Tentang Akuntansi Pertanggungjawaban Pdf

Contoh Jurnal Ilmiah Tentang Akuntansi Pertanggungjawaban Pdf

ABSTRACT

The objective of this study is to investigate the effect of Corporate Social Responsibility (CSR) disclosure on Earnings Response Coefficient (ERC). The study hypothesized that there is negative effect of CSR disclosures level on the ERC since the CSR disclosures provide investors more information which is not captured by the accounting earnings. The population in this study is manufacturing companies which is listed on the Indonesia Stock Exchange in 2010. By purposive sampling method, this research obtained 66 companies as the research sample. Dependent variable in this research is the Cummulative Abnormal Return (CAR). Independent variable in this study is interaction between Unexpected Earnings (UE) and CSR diclosures index. Firm size and financial leverage was used as a control variables. For testing the hypothesis, this study using multiple regression analysis. The result found that CSR dislosure have not effect on ERC. While firm size and leverage have positive effect on ERC.Keywords :      Corporate Social Responbility (CSR), Earnings Response Coefficient (ERC), Cummulative Abnormal Return (CAR), Unexpected Earnings (UE), Size, Leverage.
  1. DASAR KUALIFIKASI CURI PATOLOGIS (KLEPTOMANIA) DI DALAM PERTANGGUNGJAWABAN PIDANA
  2. PERTANGGUNGJAWABAN PIDANA PENYALAHGUNAAN NARKOBA YANG DILAKUKAN OLEH WARGA NEGARA ASING
  3. PERTANGGUNGJAWABAN SECARA PERDATA DARI BADAN USAHA PERTAMBANGAN TERHADAP PENCEMARAN LINGKUNGAN HIDUP
  4. Pertanggungjawaban Korporasi Terhadap Korban Kejahatan
  5. PERTANGGUNGJAWABAN PIDANA DAN PENERAPAN SANKSI DALAM PEMBAHARUAN SISTEM PEMIDANAAN ANAK DI INDONESIA
  6. PERTANGGUNGJAWABAN BANK TERHADAP NASABAH YANG MENJADI KORBAN KEJAHATAN INFORMASI DAN TRANSAKSI ELEKTRONIK (ITE)
  7. PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA ( STUDI EMPIRIS ATAS PERUSAHAAN HIGH DAN LOW -PROFILE )
  8. HAKIKAT PERTANGGUNGJAWABAN PEMERINTAH DAERAH DALAM PENYELENGGARAAN PEMERINTAHAN
  9. PERTANGGUNGJAWABAN KEUANGAN, PENGAWASAN DAN AUDIT DALAM KITAB HINDHU ARTHASASTRA
  10. Pertanggungjawaban Pidana dalam Pelaksanaan Kewenangan Kepolisian

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