SKRIPSI AKS

Analisis Faktor-Faktor Yang Memengaruhi Earnings Response Coefficient (Erc)

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ABSTRACT

This study aims to examine the effect of leverage, profitability, and
Corporate Social Responsibility (CSR) on the Earnings Response Coefficient
(ERC) and to test the ability of firm size in moderating the relationship of each
independent variable, namely leverage, profitability, and Corporate Social
Responsibility (CSR) to the dependent variable, namely Earnings Response
Coefficient (ERC).
The sample used in this study is non-financial companies listed on the
Indonesia Stock Exchange in 2016-2020. The total sample is 27 companies using
the purposive sampling technique. The data analysis method used multiple
regression whith panel data and Moderated Regression Analysis (MRA) analysis.
The study indicates that leverage and profitability have no significant effect
on the Earnings Response Coefficient (ERC). Meanwhile, Corporate Social
Responsibility (CSR) has a postive effect on the Earnings Response Coefficient
(ERC). The firm size variable cannot moderate the relationship of all independent
variables, namely leverage, profitability, and Corporate Social Responsibility
(CSR) to Earnings Response Coefficient (ERC).
Keywords: Leverage, Profitability, Corporate Social Responsibility (CSR), Firm
Size and Earnings Response Coefficient (ERC).

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 SIT a 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 149 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Siti Mar'Athus Sholihah

Versi lain/terkait

Lampiran Berkas

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