Pengaruh Corporate Social Responsibility Disclosure Terhadap Kinerja Keuangan Dan Earning Response Coefficient Perusahaan (studi Pada Emiten Di Indeks Saham Kompas100 Periode 2014-2017)

Audi Hugo Delano, Muhammad Muslih, Wiwin Aminah

Abstract

Abstrak Penelitian ini memiliki tujuan untuk menguji pengaruh Corporate Social Responsibility Disclosure (CSRD) terhadap Return On Asset (ROA), Earning Per Share (EPS), dan Earning Response Coefficient (ERC) pada perusahaan yang terdaftar di Indeks Saham Kompas100 periode 2014-2017. Penelitian ini menggunakan metode kuantitatif yang datanya diambil menggunakan metode dokumentasi. Data yang diambil berupa laporan keuangan (Annual Report) dan Laporan Berkelanjutan (Sustainability Report) perusahaan yang terdaftar di Indeks Saham Kompas100 periode 2014-2017. Pengambilan sampel menggunakan teknik Purposive Sampling. Penelitian ini menggunakan 72 sampel dalam periode waktu 4 tahun penelitian serta menggunakan analisis regresi linier sederhana dengan SPSS 25. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility Disclosure (CSRD) memiliki pengaruh terhadap Return On Asset (ROA) tetapi tidak berpengaruh terhadap Earning Per Share (EPS), dan Earning Response Coefficient (ERC). Kata Kunci: Corporate Social Responsibility Disclosure, Earning Per Share, Earning Response Coefficient, dan Return On Asset Abstract This study aims to determine the influence of Corporate Social Responsibility (CSRD) Disclosures on Return On Assets (ROA), Earning Per Share (EPS), and Earning Response Coefficient (ERC) in companies related to the Kompas100 Stock Index 2014-2017. This study uses quantitative methods whose data is taken using the registration method. The data taken consists of financial statements (Annual Reports) and Sustainability Reports of companies that are published in the Kompas100 Stock Index for the period 2014-2017. Sampling uses purposive sampling techniques. This study used 72 samples over a period of 4 years. This study uses simple linear regression analysis with SPSS 25. The results showed that disclosure of Corporate Social Responsibility (CSRD) had an influence on Return On Assets (ROA) but did not affect Earning Per Share (EPS), and Earning Response Coefficient (ERC). Keywords: Corporate Social Responsibility Disclosure, Earning Per Share, Earning Response Coefficient, and Return On Asset

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