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Pengaruh Corporate Social Responsibility (csr), Financial Distress, Corporate’s Growth, Dan Firm Size Terhadap Earnings Response Coefficient (erc)

Year: 2024

Type: article

Abstract: The purpose of this study is to determine the influence of corporate social responsibility (CSR), financial distress, corporate's growth and firm size on earnings response coefficient (ERC). The data analysis method used in this study is a quantitative method and uses panel data regression analysis techniques. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2022. The results show that financial distress has an effect on earnings response coefficient (ERC), corporate social responsibility (CSR), corporate's growth, and firm size has no effect on earnings response coefficient (ERC).

Source: BALANCE Jurnal Akuntansi dan Bisnis

DOI: 10.32502/jab.v9i2.8856

Authors: Zevira Sakinah, Yudi Partama Putra

Institution: Universitas Muhammadiyah Bengkulu

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4404028027

FWCI:

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