企业社会责任披露、会计稳健性和杠杆对盈余反应系数的影响

Nur Indriyani Aprilia, Sovi Ismawati Rahayu
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引用次数: 0

摘要

本研究旨在探讨企业社会责任(CSR)披露、会计稳健性、杠杆、盈余反应系数(ERC)部分或同时披露的影响。研究方法采用定量研究方法,使用二手数据,即在印尼证券交易所上市的制造业公司。使用的样本是2015-2019年的34家公司,这些公司的收购使用了有目的的抽样方法。分析方法采用多元线性回归分析技术。本研究结果表明,企业社会责任披露和会计稳健性对盈余反应系数(ERC)有部分影响。同时,杠杆对盈余反应系数(ERC)没有影响。同时,企业社会责任披露(CSR)、会计稳健性和杠杆影响盈余反应系数(ERC)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Influence of Corporate Social Responsibility (CSR) Disclosures, Accounting Conservatism, and Leverage on Earnings Response Coefficient (ERC)
This study aims to examine the effect of Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, Leverage, Earnings Response Coefficient (ERC) partially or simultaneously. The research method used is a quantitative research method and uses secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 34 companies in 2015-2019 whose acquisitions used the purposive sampling method. The analytical method used is multiple linear regression analysis technique. The results of this study, partially, Disclosure of Corporate Social Responsibility (CSR) and Accounting Conservatism affect the Earnings Response Coefficient (ERC). Meanwhile, Leverage has no effect on the Earnings Response Coefficient (ERC). Simultaneously, Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, and Leverage affect the Earnings Response Coefficient (ERC).
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