The Impact of Corporate Social Responsibility, Leverage on Earning Response Coefficient with Firm Size as a Moderating Variable

This article aims to examine the effect of Corporate Social Responsibility (CSR), Leverage, on Earning Response Coefficient (ERC), with Firm Size acting as a moderating variable.The population of this study consists of annual reports of companies in the basic industry and chemical sectors listed on IDX, as well as company websites as sources of secondary data. Purposive sampling technique was used to select samples from companies in the basic industry and chemical sectors listed on IDX. The sampling criteria include companies in the basic industry and chemical sectors that have consistently been listed on IDX between 2019 and 2021, companies that have published financial reports at a specific time during the research year, companies that did not experience losses during the research year, companies that provided complete information related to the research variables, and companies that underwent delisting. The data analysis method used is Path Analysis. The research results show that Corporate Social Responsibility (CSR) has an influence on Earning Response Coefficient (ERC), while Leverage (LEV) does not have an effect on Earning Response Coefficient. Firm Size (Size) weakens the effect of CSR on ERC and strengthens the effect of LEV on ERC.