Addini, Izzah Hakimatul Aliyah (2024) Pengaruh Corporate Social Responsibility dan Persistensi Laba terhadap Earnings Response Coefficient. Jurnal Riset Ilmu Akuntansi, 3 (3). pp. 126-137. ISSN 2961-788X
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Abstract
This research aims to examine the influence of Corporate Social Responsibility and Profit Persistence on the Earnings Response Coefficient. The data sources used in this research are property and real estate sector companies using documentary data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 60 data from property and real estate companies in 2021-2022 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that Corporate Social Responsibility has a positive effect on the Earnings Response Coefficient, earnings persistence has no effect on the Earnings Response Coefficient
| Item Type: | Article |
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| Uncontrolled Keywords: | Corporate Social Responsibility, Profit persistence, Earnings Response Coefficient |
| Subjects: | Economic And Business > Accounting Economic And Business |
| Divisions: | Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program |
| Depositing User: | Izzah Hakimatul Aliyah Addini |
| Date Deposited: | 11 Mar 2024 17:57 |
| Last Modified: | 21 Mar 2024 20:47 |
| URI: | http://eprints.umg.ac.id/id/eprint/11901 |
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