PENGARUH CSR DISCLOSURE, BETA, DAN PBV TERHADAP EARNINGS RESPONSE COEFFICIENT

This study aimed to examine the effect of corporate social responsibility (csr) disclosure, beta, and price to book value (pbv) on earnings response coefficient (ERC) on companies listed in the Indonesia Stock Exchange (BEI). The research sample is selected using purposive sampling method and obtained as many as 100 samples during 2012-2014. The research data was obtained from the published annual reports and stock price data of www.idx.co.id and www.finance.yahoo.com. Research data analysis techniques using multiple linear regression analysis. The results found that the corporate social responsibility (csr) disclosure effect on earnings response coefficient (ERC), whereas beta and price to book value (PBV) no effect on earnings response coefficient (ERC). Key words : earnings response coefficient, corporate social responsibility, beta, price to book valu