Skripsi

Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap Earnings Response Coefficient (ERC) dengan Corporate Social Responsibility (CSR) sebagai pemoderasi / Silfina Rizki Arisanti

Abstrak
ABSTRAK Arisanti Silfina Rizki. 2017. Pengaruh Profitabilitas Leverage Dan Ukuran Perusahaan Terhadap Earnings Response Coefficient Dengan Corporate Social Responsibility Sebagai Pemoderasi. Skripsi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang. Pembimbing Dr. Sunaryanto M.Ed. Kata Kunci Profitabilitas Leverage Ukuran Perusahaan Earnings Response Coefficient Corporate Social Responsibility. Earnings Response Coefficient merupakan indikator yang digunakan untuk mengukur reaksi investor terhadap informasi laba akuntansi. Adanya kandungan laba yang memiliki banyak informasi bagi pemegang saham dalam membuat kebijakan finansial akan menunjukkan earnings response coefficient yang tinggi. Berdasarkan teori sinyal keuntungan dan kerugian yang dihasilkan oleh perusahaan akan menjadi berita baik dan buruk di pasar modal dan begitupun sebaliknya sehingga informasi mengenai profitabilitas yang diungkapkan oleh perusahaan dapat menjadi berita baik di pasar modal dan akan menarik minat investor. Selain itu perusahaan juga mengungkapkan informasi non financial yaitu pengungkapan corporate social responsibility yang akan menjadi bahan pertimbangan keputusan inveastasi di pasar modal. Pengungkapan corporate social responsibility sebagai variabel pemoderasi dikarenakan adanya ketentuan bagi perusahaan pertambangan untuk melaksanakan kewajiban sosial dan lingkungan. Penelitian tentang profitabilitas dan corporate social responsibility terhadap earnings response coefficient masih menghasilkan kesimpulan yang beragam sehingga dilakukan penelitian kembali dengan menambah variabel leverage dan ukuran perusahaan dengan pengungkapan corporate social responsibility sebagai pemoderasi. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas leverage dan ukuran perusahaan terhadap earnings response coefficient serta mengetahui apakah pengungkapan corporate social responsibility mampu memoderasi hubungan antara profitabilitas leverage dan ukuran perusahaan terhadap earnings response coefficient. Penelitian ini termasuk jenis penelitian eksplanatif. Pengumpulan data dilakukan dengan cara dokumentasi berupa laporan tahunan perusahaan pertambangan secara berturut-turut di BEI pada tahun 2012-2015. Penelitian ini menggunakan uji interaksi atau Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas leverage dan ukuran perusahaan tidak berpengaruh terhadap earnings response coefficient serta pengungkapan corporate social responsibility tidak mampu memoderasi hubungan antara profitabilitas leverage dan ukuran perusahaan terhadap earnings response coefficient. ABSTRACT Arisanti Silfina Rizki. 2017. The Effect of Profitability Leverage and Firm Size Set on Earnings Response Coefficient With The Corporate Social Responsibility As a Moderating. Sarjana s Thesis Departement of Accounting. Faculty of Economics State University of Malang. Advisor Dr. Sunaryanto M.Ed. Keywords Profitability Leverage Size Earnings Response Coefficient Corporate Social Responsibility. Earnings Response Coefficient is an indicator used to measure investors reaction to the information accounting. The content of profit which has lots of information for shareholders in making financial policy would show higher earnings response coefficient. Based on signal theory gains and losses generated by the company will be good and bad news in the stock market and conversely so that information of profitability by the company s disclosure will be good news in the stock market and will attract investors. In addition the company also revealed non-financial information of disclosure corporate social responsibility will be taken into consideration investation decision on the capital market. Disclosure of corporate social responsibility as a moderating variable due to the regulation for mining companies to must be implement activity social and environmental. Research on the effect of profitability and corporate social responsibility on earnings response coefficient still produce a wide range of diverse conclusions it is necessary to research back to adding a variable leverage and size company with the disclosure of corporate social responsibility as a moderating. This study aims to determine the effect of profitability leverage and the size of the company on earnings response coefficient and determine whether disclosure of corporate social responsibility is able to moderate the relationship between profitability leverage and the size of the company on earnings response coefficient. This research is an explanatory research. The data collection was done by documentation of the mining company s annual report on the Stock Exchange in 2012-2015. This study uses the interaction test or Moderated Regression Analysis (MRA). The results indicate that profitability leverage and firm size has no effect on earnings response coefficient and the disclosure of corporate social responsibility is not able to moderate the relationship between profitability leverage and the size of the company on earnings response coefficient.

Informasi Detail

DDC

Rs 657.7 ARI p

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2017.

Deskripsi Fisik

vi, 190 lembar : il. , tab. ; 30 cm

Bahasa

Indonesia

No Reg

02770/KI/17

Edisi

Skripsi (Sarjana)--Universitas Negeri Malang. 2017

Subjek

1. AKUNTANSI - LABA
2. ACCOUNTING - PROFIT

Pembimbing

1. Sunaryanto

Lampiran Berkas