PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI DAFTAR EFEK SYARIAH (DES) SELAMA PERIODE 2016-2018

This study aims to examine and analyze the effect of Islamic social responsibility disclosure (ISR) on earnings response coefficient (ERC). In this study, the population is companies that are included in the category of goods and consumption in the Sharia Securities List (DES) for three years, from 2016 to 2018. The sample method used in this study is the purposive sampling method. There are 24 companies used as research samples, namely from manufacturing companies in the category of goods & consumption which have consistency in the 2016-2018 Sharia Securities List (DES). The data used in this study are secondary data obtained from the website www.idx.co.id, the company website, the ICMD website in 2019. And the data analysis used in this study is multiple linear regression analysis. The results of this study indicate that the ISR disclosure variable has a significant effect on ERC. ISR affects ERC by 72.8% and the remaining 27.2% is not included in the research variables