Pengaruh Growth Opportunity  dan Corporate Social Responsibility terhadap Earning Response Coeficient pada Industri Makan dan Minuman di Indonesia

Edi Prastiyo; Faizal Ridwan Zamzany; Novita Kusuma Maharani

doi:10.24269/iso.v8i2.2925

Pengaruh Growth Opportunity dan Corporate Social Responsibility terhadap Earning Response Coeficient pada Industri Makan dan Minuman di Indonesia

Edi Prastiyo, Faizal Ridwan Zamzany, Novita Kusuma Maharani

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Growth Opportunity dan Corporate Social Responsibility terhadap Earnings Response Coeficient pada industri makanan dan minuman di Indonesia. Dalam penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari website laporan keuangan perusahaan 2018-2022 dan Bursa Efek Indonesia dimana sampel perusahaan yang digunakan sebanyak 18 (Delapan Belas) perusahaan makanan dan minuman di Indonesia. Teknik pengolahan dan analisis data yang digunakan adalah analisis statistik deskriptif, pengujian hipotesis, regresi linier berganda, dan uji asumsi klasik dengan menggunakan Stata versi 17. Hasil dari penelitian ini menunjukkan bahwa Growth Opportunity (X1) tidak berpengaruh terhadap Earnings Response Coeficient (Y). Corporate Social Responsibility (X2) tidak berpengaruh terhadap Earnings Response Coeficient (Y). Secara simultan Growth Opportunity dan Corporate Social Responsibility tidak berpengaruh terhadap Earnings Response Coeficient.

Keywords

Growth Opportunity, Corporate Social Responsibility, Earnings Response Coeficient

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References

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DOI: https://doi.org/10.24269/iso.v8i2.2925