Influence Analysis of Corporate Social Responsibility, Default Risk and Conservatisme on Earning Response Coefficient through Earning Management in Stockholding Manufacturing Company Joined in Indonesia Sharia Stock Index
Influence Analysis of Corporate Social Responsibility, Default Risk and Conservatisme on Earning Response Coefficient through Earning Management in Stockholding Manufacturing Company Joined in Indonesia Sharia Stock Index

Summary/Abstract: This study aims to examine and analyze the influence of direct and indirect influence of Corporate Social Responsibility, Default Risk, Conservatism through Earnings Management on Earnings Response Coefficient. The sample used is a manufacturing company whose shares are incorporated in ISSI in BEI (Indonesia Stock Exchange) during the period 2011-2015, it takes 170 samples in total. The sampling technique is saturated sample method where the sample research covers entire population. The analytical model used in this study is Structural Equation Modeling. This study found that Corporate Social Responsibility measured by economic and environmental factors have a negative and significant effect on Earnings Response Coefficient while CSR measured by social factor have positive and significant influence to ERC. Default risk as measured by debt to equity ratio and debt to asset ratio have negative and significant effect to Earnings Response Coefficient. Conservatism measured by earning/stock return relation and accrual has a positive and significant effect on Earnings Response Coefficient. Corporate Social Responsibility as measured by economic, environmental and social impact on Earning Response Coefficient through Earning Management at a manufacturing company listed in ISSI on the Indonesia Stock Exchange. Default Risk as measured by DER and DAR have influence on Earning Response Coefficient through Earning Management at a manufacturing company listed in ISSI on the Indonesia Stock Exchange. Conservatism measured by ESRR and accrual has influence on Earning Response Coefficient through Earning Management at a manufacturing company listed in ISSI on the Indonesia Stock Exchange.

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