PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERSISTENSI LABA PADA SEKTOR PERTAMBANGAN

Stefany Sicilia Ahliawan, Juniarti Juniarti

Abstract


Corporate Social Responsibility (CSR) provides many benefits to various parties.
Research in CSR to earnings quality needs to be followed up because theoretically companies who
use CSR, the earnings quality from the company will increase. However, researches linking CSR
to earning quality were still very rare. Therefore, this study was conducted to know the influence
of Corporate Social Responsibility (CSR) to the earning persistence on mining companies listed in
the Stock Exchange Indonesia of 2010 until 2014 with 56 samples by using SPSS version 22 as a
measuring tool.
This research used CSR as independent variable and earning persistence as the
dependent variable, and firm size and leverage as control variables. The results of this research
had not proved yet the affect of CSR on earning persistence of companies on basic and chemical
industry in Indonesia. The control variables used in this research also had not proved yet their
affect on earning persistence in mining companies in Indonesia

Keywords


Corporate social responsibility, earnings persistence, firm size, leverage

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