Pengaruh profitabilitas terhadap earnings response coefficient dengan corporate social responsibility sebagai variabel moderasi

This study aims to determine the effect of profitability on earnings response coefficient by adding disclosure of corporate social responsibility as a moderating variable. This research is conducted in mining companies listed on Indonesian Stock Exchange in 2013-2016. The number of samples are 33 companies on this research with purposive sampling method. Data analysis method used is moderated regression analysis (MRA). The results of this study indicate profitability has significant effect on earnings response coefficient and the disclosure of corporate social responsibility is not able to moderate the effect of profitability on earnings response coefficient