<> "The repository administrator has not yet configured an RDF license."^^ . <> . . "PENGARUH TIMELINESS DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP EARNING RESPONS COEFFICIENT"^^ . "Penelitian ini bertujuan untuk mengetahui pengaruh timeliness dan tanggung jawab sosial perusahaan (CSR) terhadap earning respons coefficient pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2016. Hal ini menjadi penting karena laba sebagai informasi utama yang disajikan dalam laporan keuangan perusahaan direspon secara berbeda oleh investor. Penelitian ini menguji apakah pengungkapan corporate social responsibility merupakan salah satu faktor yang dapat mempengaruhi respon investor terhadap informasi laba, yang diukur dengan earnings response coefficient. Timeliness dan CSR dianggap sebagai strategi kompetitif perusahaan yang penting dalam merealisasikan kinerja perusahaan. harapan dalam memenuhi kebutuhan pasar dan memenangkan persaingan. Timeliness dan CSR dinilai untuk meningkatkan nilai perusahaan, yang mencerminkan kinerja keuangan perusahaan yang baik. Kinerja perusahaan yang baik mempengaruhi penilaian investor terhadap perusahaan, sehingga investor dapat memutuskan untuk berinvestasi di perusahaan atau tidak. Dengan menggunakan metode kuantitatif dengan data sekunder dari Bursa Efek Indonesia, penelitian ini memiliki 84 perusahaan sampel dalam pemilihan berdasarkan teknik purposive sampling pada tahun 2014-2016 dari 150 perusahaan yang diamati. Analisis data menggunakan analisis linier berganda dengan software SPSS 23. Hasil penelitian ini menunjukkan bahwa Timeliness dan corporate social responsibility (CSR) berpengaruh positif terhadap earning respons coefficient. Implikasi praktis dari penelitian ini sebagai pertimbangan bagi perusahaan dalam melakukan kebijakan untuk melakukan kegiatan investasi dan melakukan kegiatan CSR sebagai pertimbangan terkait dengan penambahan nilai perusahaan dalam rangka mencapai tujuan utama perusahaan, dan pertimbangan bagi investor dalam menilai perusahaan sebelum berinvestasi dengan melihat ketepatanwaktu laporan keuangan perusahaan dan CSR di mana ini akan memberikan harga saham yang baik bagi investor.\r\nKata kunci: timeliness, corporate social responsibility, earning respons coefficient.\r\n\r\n\r\n\r\n\r\nABSTRACT\r\n\r\nThis research was intended to know the effect of Timeliness and Corporate Social Responsibility (CSR) disclosure on the earning response coefficient of the manufacturing companies listed on the Indonesia Stock Exchange in 2014 up to 2016. This issue became important because earning as the main information presented in the companies’ financial statement was responded differently by the investors. This research aimed at determining whether or not the Corporate Social Responsibility (CSR) disclosure was one of the factors which influenced the investors’ response to the earning information measured by the earning response coefficient. Timeliness and CSR were considered as competitive strategies of the company which were important in realizing the company’s performance. It was expected to meet the market needs and win the competition. Timeliness and CSR were claimed to increase the company value which reflected the company’s good financial performance. The company’s good performance influenced the investors’ valuation of the company, so that the investors could decide to invest in the company or not. By using quantitative method with the secondary data obtained from Indonesia Stock Exchange, this research had 84 companies as the samples selected through purposive sampling technique in 2014 up to 2016 from 150 observed companies. The data analysis used was multiple linear analysis with SPSS 23 software. The result of the research revealed that Timeliness and Corporate Social Responsibility (CSR) had a positive effect on the earning response coefficient. The practical implications of this research are as the consideration for the company in administering policies to do the investment and CSR activities related to the added value of the company in order to achieve the main goal of the company and as the consideration for the investors to assess the company before they invest by looking at the timeliness of the company’s financial statement and CSR in which it can provide the good stock prices for the investors. \r\nKeywords: timeliness, corporate social responsibility, earning response coefficient. "^^ . "2018-09-26" . . . . . "UNIVERSITAS LAMPUNG"^^ . . . . . . . "1441031026"^^ . "Nurul Arisa Teghearia"^^ . "1441031026 Nurul Arisa Teghearia"^^ . . . . . . "PENGARUH TIMELINESS DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP EARNING RESPONS COEFFICIENT (File PDF)"^^ . . . "ABSTRAK.pdf"^^ . . . "PENGARUH TIMELINESS DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP EARNING RESPONS COEFFICIENT (File PDF)"^^ . . . "SKRIPSI TANPA BAB PEMBAHASAN.pdf"^^ . . . "PENGARUH TIMELINESS DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP EARNING RESPONS COEFFICIENT (File PDF)"^^ . . "HTML Summary of #33718 \n\nPENGARUH TIMELINESS DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP EARNING RESPONS COEFFICIENT\n\n" . "text/html" . . . "HF5601 Accounting"@en . .