ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (EKONOMI, LINGKUNGAN DAN SOSIAL) TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN  MANUFAKTUR DALAM ISSI 2012-2016

Budi Gautama Siregar

doi:10.24952/tijaroh.v4i1.1087

ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (EKONOMI, LINGKUNGAN DAN SOSIAL) TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR DALAM ISSI 2012-2016

Budi Gautama Siregar (Institut Agama Islam Negeri Padangsidimpuan, Indonesia)

Abstract

Abstrak,

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Corporate Social Responsibility (ekonomi, lingkungan dan social) terhadap earning response coefficient (ERC). Sampel penelitian in adalah perusahaan manufaktur yang sahamnya terindeks di ISSI dan IDX selama periode 2012-2016, sehingga total sampel 170. Teknik pengambilan sampel yang digunakan adalah saturated method sample dimana seluruh populasi digunakan dalam penelitian ini. Model analisis yang digunakan adalah SEM (Structural Equation Modeling) dimana teknik statistic tersebut mampu menganalisis pola hubungan antara konstruk laten dan indicator, konstruk laten dengan konstruk laten lainnya dan mengukur error secara langsung. SEM memungkinkan analisis langsung antara beberapa variable dependen dan independen. Hasil penelitian ini menunjukkan bahwa CSR berpengaruh negatif dan signifikan terhadap ERC saat Corporate Social Responsibility (CSR) diukur melalui social yang berpengaruh positif dan signifikan terhadap ERC.

Kata Kunci: Corporate Social Responsibility, Earning Response Coefficient, Manufaktur

Abstract,

This study aims to examine and analyze the influence of Corporate Social Responsibility (measured by economic, environmental and social) on Earnings Response Coefficient. The sample used is a manufacturing company whose shares are incorporated in the ISSI on the IDX during the period 2012-2016, the total sample used is 170 samples. The sampling technique used is the saturated sample method where the entire population is used as a research sample. The analysis model used in this study is SEM (Structural Equation Modeling) in which a statistical technique is able to analyze the pattern of relationships between latent constructs and indicators, latent constructs with one another, and direct measurement errors. SEM allows direct analysis between several dependent and independent variables. This study found that Corporate Social Responsibility as measured by the economy and the environment had a negative and significant effect on Earning Response Coefficient while CSR as measured by social had a positive and significant effect on ERC.

Keywords: Corporate Social Responsibility, Earning Response Coefficient, Manufacture

Keywords

Corporate Social Responsibility; Earning Response Coefficient; Manufaktur

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DOI: https://doi.org/10.24952/tijaroh.v4i1.1087