Pengaruh Pengungkapan Corporate Social Responsibility dan Risiko Sistematis Terhadap Kualitas Laba Perusahaan Perkebunan di Indonesia dan Malaysia
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Institusion
Universitas Sumatera Utara
Author
Suryani, Ade
Subject
Corporate Social Responsibility
Datestamp
2018-12-14 01:54:48
Abstract :
The objective of the research was to examineth the effect of corporate social responsibility disclousure and systematic risk to earning quality. Secondary data were obtained from published annual reports of agriculture that derived from Indonesian Stock Exchange?s and Malaysia Stock Exchange?s website covering the period of 2012 until 2016. The result of this research shows that the data has fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the regression analysis, found that corporate social responsibility disclousure varible can?t influence to earnings quality, while systematic risk have a significant negative to earnings qulity.
The objective of the research was to examineth the effect of corporate social responsibility disclousure and systematic risk to earning quality. Secondary data were obtained from published annual reports of agriculture that derived from Indonesian Stock Exchange?s and Malaysia Stock Exchange?s website covering the period of 2012 until 2016. The result of this research shows that the data has fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the regression analysis, found that corporate social responsibility disclousure varible can?t influence to earnings quality, while systematic risk have a significant negative to earnings qulity.
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