Resumen de Corporate Social Responsibility (CSR) Disclosure, Earnings Response Coefficient (ERC), and theChance to Grow

Yosie Rizky Anugrah, Wiwiek Dianawati

• The purpose of this research is to find empirical evidence that disclosure of Corporate Social Responsibility (CSR) has a positive effect on the Earnings Response Coefficient (ERC). This study uses a sample of companies included in the SRI-Kehati Index forthe period 2014-2018. This study was analyzed using Moderated Regression Analysis (MRA) with the SPSS version 20 application. The results of this study indicate that CSR disclosure has a positive effect on ERC, while growth opportunities cannot moderate the relationship between CSR disclosureson ERC. This study contributes empirically to the development of theories on corporate social responsibility.