| Autor: |
Siregar, Narumondang Bulan, Maksum, Azhar |
| Předmět: |
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| Zdroj: |
KnE Social Sciences; 11/11/2018, Vol. 2018, p992-1003, 12p |
| Abstrakt: |
This research aims to analyze the impact on Systematic Risk, Persistence on Earnings Response Coefficient with Corporate Social Responsibility as moderating variables of all the Oil Plantation companies listed in Indonesia Stock Exchange and Malaysian Stock Exchange from 2012 to 2016. There are many oil plantation companies that had breached business ethics and environmental harassment. This research is conducted on plantation companies because the they have certain characteristics, both in terms of magnitude of the required investment and the risks and responsibilities to the environment and community. The population of this research is 14 companies that are listed in Indonesia Stock Exchange and 35 companies listed on Malaysia Stock Exchange during 2012-2016. This research uses absolute residual to analyze moderating variables. The results of this research are that Earnings Persistence partially affects the Earnings Response Coefficient (ERC) significantly, Corporate Social Responsibility can moderate the relationship between Systematic Risk, Earning Persistence, and ERC. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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