PENGARUH KONSENTRASI KEPEMILIKAN, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, DAN PERSISTENSI LABA TERHADAP KEINFORMATIFAN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2017)

  • Nunik Hariyani Penulis
  • Teguh Erawati

Abstract

The purpose of this research is to determine the influence effect of concentrated ownership structure, corporate social responsibility disclosure and earnings persistence with earnings informativeness.  The independent variables in this model are concentrated ownership structure, corporate social responsibility disclosure and earnings persistence. The dependent variable is earnings informativeness as measured by earnings response coefficient.


Data for this research were obtained by the company's financial statement and annual report of all companies listed on the Indonesia Stock Exchange’s homepage. Sample that used in this research are 50 manufacturing companies that listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique used was purposive sampling method. This research uses multiple regression analysis. An analytical tool that used to analyze the hypothesis is SPSS 16. The result of this research that corporate social responsibility have positive influences to earnings informativeness. Concentrated ownership structure and earnings persistence doesn’t any influences to earnings informativeness.

Published
2019-01-23
How to Cite
HARIYANI, Nunik; ERAWATI, Teguh. PENGARUH KONSENTRASI KEPEMILIKAN, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, DAN PERSISTENSI LABA TERHADAP KEINFORMATIFAN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2017). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 435 - 449, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/902>. Date accessed: 20 feb. 2019.