The Influence of Corporate Social Responsibility (CSR) Disclosure and Sustainability Accounting on Earnings Response Coefficient (ERC)

The research aimed to analyze the factors which provide earning response coefficient (ERC) received by automotive manufacturing companies listed on Indonesia Stock Exchange using indicators of corporate social responsibility (CSR) and sustainability accounting from 2013 through 2017. purposive sampling technique was used gather data with criteria, according 13 were obtained as samples, (1) in – 2017 (IDX) (2) that published annual reports. Meanwhile, IDX & a panel regression model analysis technique. consists three methods, namely common effect method, fixed-effect random effect, while hypothesis testing t-statistics test partial coefficients f statistics simultaneously at significance level 5%. Eventually, results E-views show whether: influences earnings ERC. T-test reveal whether CSR influence ERC