Pengaruh Pengungkapan Csr, Leverage, dan Kebijakan Dividen terhadap Earning Response Coefficient (Studi Empiris pada Perusahaan Lq45 Tahun 2011-2014 yang Terdaftar di Bursa Efek Indonesia)

Abstract

This research aimes to know how the effect of corporate social responsibility disclosure, leverage, and dividen policy to earning response coefficient. The population of this research is LQ45 corporations which listed in Indonesia Stock Exchange (IDX) during 2011-2014. This research uses corporate social responsibility disclosure variable by using dummy variable, leverage variable is measured by debt to equity ratio (DER), and dividen policy variable. The results indicate that corporate social responsibility disclosure does not has signifcant influence on earning response coefficient, whereas leverage and dividen policy have significant positive influence on earning response coefficient.