CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY (CSER) DISCLOSURE AND EARNING RESPONSE COEFFICIENT (ERC).

HARIANI, DESSY (2009) CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY (CSER) DISCLOSURE AND EARNING RESPONSE COEFFICIENT (ERC). Other thesis, FAKULTAS EKONOMI.

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Abstract

The objectives of this research are to exarnine hypothesis that presume any eflfect of corporate social and environmental disclosurs in annual repcrt to earning response coefficient and to examine which category of CSER influence on ERC. The study hypothesizedthatthsre is negative effect of CSER disclosures level on the ERC since the CSER disclosures provide investors more informatisn which is not captured by accounting earnings. The sample of this research consist of 15 companies which is included as high profile company that listed in Indonesian Stock Exchange from 2004-2007. The results of the study indicate that investors did not consider yet about CSER information disclosed by the companies in their annual reports for their investment decision The test for each categories of CSER showed that community category has only negative significant effect to ERC among environrnent, energy, product, employment and general categories.

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