Pengaruh Pengungkapan Corporate Social Responsibility Timeliness, Dan Profitabilitas Terhadap Earnings Response Coefficient Pada Industri Farmasi

This study aims to analyze the influence of corporate social responsibility, timeliness, and profitability on pharmaceutical industry companies listed on the Indonesian Stock Exchange during 2015-2019. The research year is during 2015-2019. The variables studied were corporate social responsibility, timeliness, and profitability. The samples used were 8 pharmaceutical industry companies. The sampling method used is the purposive sampling method. The analysis used is SPSS 25 with descriptive statistical analysis test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression test, f statistic test, coefficient of determination test, and t test. The results of this study indicate that corporate social responsibility and profitability have no effect on the earnings response coefficient, while timeliness does not show results because all pharmaceutical companies in that period have disclosed their financial statements on time