Pengaruh Corporate Social Responsibility Disclosure Terhadap Earning Response Coefficient (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia)

The Purpose of the research to test the influence disclosure of Corporate Social Responsibility toward Earning Response Coefficient was moderated by BETA and Price to Book Value at the company listed on Indonesia Stock Exchange.The population was all off the company listed on Indonesia Stock Excange about 393 companies. The sample was purposive sampling that disclouse Corporate Social Responsibility in the annual report for 2006 and 2007. The hypothesis was the influeance of corporate social responsibility disclouser to Earning Response Coefficient was moderate by BETA and Price to Book Value tested by F - test.The result was Corporate Social Responsibility disclouser negativly effect to Earning Response Coefficient Significantly was moderate BETA and Price to Book Value.