PENGARUH CORPORATE SOCIAL RESPONSIBILITY(CSR), KONSERVATISME AKUNTANSI, DAN INCOME SMOOTHING TERHADAP EARNING RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2017-2021

Abstract

This study aims to test and analyze the Effect of Corporate Social Responsibility, Accounting Conservatism and Income Smoothing on the Earning Response Coefficient in Food And Baverage Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (2017-2021). These research techniques include quantitative research. The data used in this study is in the form of annual financial statements of Food And Baverage companies listed on the Indonesia Stock Exchange 2017-2021. The sampling technique uses the Purposive Sampling method. Its population is 72 enterprises. The sample that meets the criteria is 15 Companies. The analysis technique used in this study is multiple linear regression analysis with the help of the SPSS program.Based on the results of data analysis using SPSS 22, it shows that Corporate Social Responsibility is partially significantly positive to the Earning Response Coefficient with a significance value of 0.000, Accounting Conservatism partially has an insignificant negative effect on the Earning Response Coefficient of 0.651 and Income Smoothing partially has an insignificant negative effect on the Earning Response Coefficient with a significance value of 0, 278. Simultaneously the variables Corporate Social Responsibility, Accounting Conservatism And Income Smoothing had a significant effect on the Earning Response Coefficient with a significance value of 0.001.