What type of study is this?

This is a Quantitative Research study (also classified as: Panel Data Regression, Moderated Regression Analysis).

September 5, 2025

Effect Of Earning Persistence and CSR Disclosure On Earning Response Coefficient with Profitability as A Moderating Variabel

AOAyu Citra Lestari OktaviaSerang Raya University HWHerman WijayaSerang Raya University

Key Points

Earnings persistence does not significantly affect the earnings response coefficient.
CSR disclosure has a significant effect on the earnings response coefficient, highlighting its importance.
Profitability strengthens the relationship between earnings persistence, CSR disclosure, and the earnings response coefficient.
Data was collected from 35 companies, resulting in a comprehensive dataset of 175 observations.

Abstract

This study aims to examine and analyze the influence of earnings persistence and corporate social responsibility (CSR) disclosure on the earnings response coefficient (ERC), with profitability as a moderating variable. This quantitative research uses secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 35 companies with a total of 175 observations. The data analysis method employed is panel data regression and moderated regression analysis using EViews 12 software. The results show that earnings persistence does not significantly affect ERC, CSRD has a significant effect on ERC, and profitability strengthens the effect of both earnings persistence and CSRD on ERC.

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