Voluntary Disclosure and Earning Responses Coefficient and with Corporate Social Responsibility as Intervening Variable

Arna Suryani ()
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Arna Suryani: Batanghari University, Indonesia Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: Objective � This research aims to find out how corporate social responsibility as an intervening variable on voluntary disclosure and earning responses coefficient.Methodology/Technique � The research sample was retrieved from LQ45 companies listed on the Indonesia Stock Exchange which consistently disclosure annual reports and sustainability reports for the period of 2017-2018. In analyzing the data, Structural Equation Modelling (SEM) with the support of SmartPLS (Partial Least Square) are used.Findings � Results show that voluntary disclosure has a positive and significant effect towards earning responses coefficient while voluntary disclosure has a negative effect towards corporate social responsibility. Moreover, corporate social responsibility also shows a negative effect towards Earning responses coefficient. Voluntary disclosure with corporate social responsibility as an intervening variable also shows a negative effect towards Earning responses coefficient.Voluntary disclosure can explain the variability of corporate social responsibility construct of 13,2%. Meanwhile, voluntary disclosure and corporate social responsibility can explain the variability of earning response coefficient construct of 22,7%, so that those two values are categorized as weak.Novelty � The results indicate that investors did not pay attention to the information of ccorporate social responsibility (CSR) that are shown in the annual financial reports. However, they give a positive response to voluntary disclosure of the company so that it effects the increase of Earning response coefficient.Type of Paper: Empirical

Keywords: Voluntary Disclosure; Corporate Social Responsibility; Earning Responses Coefficient. (search for similar items in EconPapers)
JEL-codes: G40 G41 (search for similar items in EconPapers)
Pages: 7
Date: 2019-11-28
New Economics Papers: this item is included in nep-sea
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Published in Accounting and Finance Review, Volume 4, Issue 3

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