Pengaruh Corporate Social Responsibility(Csr), Profitability, Leverage, Dan Size Terhadap Earning Response Coefficient(Erc) Pada Perusahaan Manufaktur Yang Terdaftar Dibursa Efek Indonesia(Bei) Pada Tahun 2021
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Maharani, Surya Dewi Putri
Subject
HJ Public Finance
Datestamp
2023-05-08 05:07:33
Abstract :
Pengaruh Size, Leverage, Profitability, dan Corporate Social Responsibility (CSR) Terhadap Earning Response Cofficient (ERC) Tahun 2021 Bagi Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI). Tujuan dari penelitian ini adalah untuk mengevaluasi pengaruh Corporate Social Responsibility (CSR), Profitability, Leverage, dan Besarnya Earning Response Coefficient (ERC). Dengan populasi 127 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, metode purposive sampling yang digunakan dalam penelitian ini menghasilkan 214 perusahaan sebagai sampel penelitian. Statistik digunakan untuk menganalisis data menggunakan SPSS versi 26. Berdasarkan temuan uji t penelitian ini diketahui bahwa Dampak Corporate Social Responsibility (CSR), Leverage tidak berpengaruh signifikan terhadap Earnings Response Coefficient (ERC) sedangkan Profitability dan Size berpengaruh signifikan terhadap Earnings Response Coefficient (ERC). Sedangkan menurut temuan analisis data menggunakan uji F diketahui bahwa secara simultan Corporate Social Responsibility, Profitability, Leverage, dan Size berpengaruh terhadap Earnigs Response Cooefficient. The Effect of Size, Leverage, Profitability, and Corporate Social Responsibility (CSR) on the 2021 Earning Response Cofficient (ERC) for Manufacturing Companies Registered on the Indonesia Stock Exchange (IDX). The purpose of this research is to evaluate the effect of Corporate Social Responsibility (CSR), Profitability, Leverage, and the Earning Response Coefficient (ERC). With a population of 127 manufacturing companies listed on the Indonesia Stock Exchange, the purposive sampling method used in this study resulted in 214 companies as research samples. Statistics are used to analyze data using SPSS version 26. Based on the findings of the t test, it is known that the Impact of Corporate Social Responsibility (CSR), Leverage does not have a significant effect on the Earnings Response Coefficient (ERC), while Profitability and Size have a significant effect on the Earnings Response Coefficient (ERC). . Meanwhile, according to the findings of data analysis using the F test, it is known that simultaneously Corporate Social Responsibility, Profitability, Leverage, and Size affect the Earnings Response Cooefficient.
Pengaruh Size, Leverage, Profitability, dan Corporate Social Responsibility (CSR) Terhadap Earning Response Cofficient (ERC) Tahun 2021 Bagi Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI). Tujuan dari penelitian ini adalah untuk mengevaluasi pengaruh Corporate Social Responsibility (CSR), Profitability, Leverage, dan Besarnya Earning Response Coefficient (ERC). Dengan populasi 127 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, metode purposive sampling yang digunakan dalam penelitian ini menghasilkan 214 perusahaan sebagai sampel penelitian. Statistik digunakan untuk menganalisis data menggunakan SPSS versi 26. Berdasarkan temuan uji t penelitian ini diketahui bahwa Dampak Corporate Social Responsibility (CSR), Leverage tidak berpengaruh signifikan terhadap Earnings Response Coefficient (ERC) sedangkan Profitability dan Size berpengaruh signifikan terhadap Earnings Response Coefficient (ERC). Sedangkan menurut temuan analisis data menggunakan uji F diketahui bahwa secara simultan Corporate Social Responsibility, Profitability, Leverage, dan Size berpengaruh terhadap Earnigs Response Cooefficient. The Effect of Size, Leverage, Profitability, and Corporate Social Responsibility (CSR) on the 2021 Earning Response Cofficient (ERC) for Manufacturing Companies Registered on the Indonesia Stock Exchange (IDX). The purpose of this research is to evaluate the effect of Corporate Social Responsibility (CSR), Profitability, Leverage, and the Earning Response Coefficient (ERC). With a population of 127 manufacturing companies listed on the Indonesia Stock Exchange, the purposive sampling method used in this study resulted in 214 companies as research samples. Statistics are used to analyze data using SPSS version 26. Based on the findings of the t test, it is known that the Impact of Corporate Social Responsibility (CSR), Leverage does not have a significant effect on the Earnings Response Coefficient (ERC), while Profitability and Size have a significant effect on the Earnings Response Coefficient (ERC). . Meanwhile, according to the findings of data analysis using the F test, it is known that simultaneously Corporate Social Responsibility, Profitability, Leverage, and Size affect the Earnings Response Cooefficient.
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