Abstract
This study aims to analyze the influence of disclosure of Corporate Social Responsibility and Good Corporate Governance to Earning Response Coefficient. The sampling technique used is purposive sampling. The research was conducted on the Mining Sector Company with the research period 2014-2016. The estimation of the research model used is multiple regression analysis. The results of this study are by the initial assumption that there is a positive correlation of the influence of CSR disclosure in a sustainability report to the informativeness of earnings (ERC), where the higher disclosure of CSR information indicates better corporate management signals, this ERC will also be higherGood Corporate Governance also has a positive effect on earnings quality calculated by ERC. The better the level of Good Corporate Governance owned by a company will weaken the action of the agent in making profit manipulation that is harmful so that the quality of earnings can increase. Keywords: Corporate Social Responsibility, Good Corporate Governance, and Earning Response Coefficient DOI : 10.7176/EJBM/11-34-05 Publication date: December 31 st 2019
Highlights
Global Reporting Initiative (GRI) produces worldwide standards for sustainability reporting such as Environmental Social Governance (ESG) Reporting, Triple-Bottom-Line (TBL) Reporting, and Corporate Social Responsibility (CSR) Reporting
There is an annual agenda of the "Indonesia Sustainability Reporting Award (ISRA)" which is an award given to Indonesia-operated companies that have contributed reporting on corporate activities concerning environmental, social and economic aspects either published separately or integrated into the annual report to maintain the company's sustainability
The CSRI calculation formula is: CSI: Corporate Social Responsibility Index company j ∑Xij: Number of items disclosed by company j NJ: Number of items for companies based on GRI Index 4.0 (161 items)
Summary
Sustainability Report increasingly becomes a requirement for the company to inform its economic, social and environmental performance as well as to all stakeholders (Aryanti & Sisdyani, 2016). The voluntarily Sustainability Report has become an increasing trend and the requirement for companies to inform their economic, social and environmental performance as well as to all stakeholders (Chariri & Nugroho, 2009). This led to the emergence of various guidelines or guidelines provided by governments and international agencies to create guidelines on the Sustainability Report. ISRA is conducted annually on a regular basis since 2005
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