Proceedings of the 1st International Conference on Science and Technology in Administration and Management Information, ICSTIAMI 2019, 17-18 July 2019, Jakarta, Indonesia

Research Article

The Influence of Corporate Social Responsibility Disclosure, Profitability and Leverage on Informative Profit with Environmental Performance as Moderating Variables

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  • @INPROCEEDINGS{10.4108/eai.17-7-2019.2302483,
        author={Dedi  Putra and Rhiska  Gustiana},
        title={The Influence of Corporate Social Responsibility Disclosure, Profitability and Leverage on Informative Profit with Environmental Performance as Moderating Variables},
        proceedings={Proceedings of the 1st International Conference on Science and Technology in Administration and Management Information, ICSTIAMI 2019, 17-18 July 2019, Jakarta, Indonesia},
        publisher={EAI},
        proceedings_a={ICSTIAMI},
        year={2021},
        month={1},
        keywords={corporate social responsibility profitability leverage earnings response coefficient (erc)},
        doi={10.4108/eai.17-7-2019.2302483}
    }
    
  • Dedi Putra
    Rhiska Gustiana
    Year: 2021
    The Influence of Corporate Social Responsibility Disclosure, Profitability and Leverage on Informative Profit with Environmental Performance as Moderating Variables
    ICSTIAMI
    EAI
    DOI: 10.4108/eai.17-7-2019.2302483
Dedi Putra1,*, Rhiska Gustiana1
  • 1: Faculty of Business and Economics, Institute of Information & Business Darmajaya
*Contact email: dedi.putra@darmajaya.ac.id

Abstract

The objective of this research was proving empirically the effect of the corporate social responsibility, the profitability, and the leverage on the earnings response through the environmental performance as a moderating variable. The population of this research was the manufacturing companies indexed in Indonesia Stock Exchange and Corporate Performance Rating Program in 2014-2016. The sampling technique used in his research was the purposive sampling. A number of samples used in this research were 21 companies. The time of this research was 2014-2016 so that there were 63 observed data. The data analysis technique used in this research was the multiple linear regression. The analytical tool used in this research was SPSS V.20. The result of this research showed that the corporate social responsibility, the profitability, and the leverage had a significant effect on the earnings response.