Corporate Social Responsibility (CSR) Disclosure, Earnings Response Coefficient (ERC), and the Chance to Grow

Corporate Social Responsibility (CSR) Disclosure, Earnings Response Coefficient (ERC), and the Chance to Grow

  • Yosie Rizky Anugrah , Department of Accountancy, Faculty of Economics and Business, University of Airlangga, Indonesia
  • Wiwiek Dianawati , Department of Accountancy, Faculty of Economics and Business, University of Airlangga, Indonesia

Keywords:

Corporate Social Responsibility (CSR); Earnings Response Coefficient (ERC); growth opportunities

Abstract

The purpose of this research is to find empirical evidence that disclosure of Corporate Social Responsibility (CSR) has a positive effect on the Earnings Response Coefficient (ERC). This study uses a sample of companies included in the SRI-Kehati Index for the period 2014-2018. This study was analyzed using Moderated Regression Analysis (MRA) with the SPSS version 20 application. The results of this study indicate that CSR disclosure has a positive effect on ERC, while growth opportunities cannot moderate the relationship between CSR disclosures on ERC. This study contributes empirically to the development of theories on corporate social responsibility.

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