Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Abnormal Return

Authors

  • Megawati Cheng Alumni Fakultas Ekonomi Universitas Kristen Petra Surabaya
  • Yulius Jogi Christiawan Fakultas Ekonomi Universitas Kristen Petra Surabaya

:

https://doi.org/10.9744/jak.13.1.24-36

Keywords:

Pengungkapan corporate social responsibility, abnormal return, Return on Equity

Abstract

Penelitian ini bertujuan mengetahui pengaruh pengungkapan corporate social responsibility (CSR) terhadap abnormal return. Penelitian ini menggunakan variabel kontrol return on equity (ROE) dan price to book value (PBV). Pengukuran pengungkapan CSR didasarkan pada Global Reporting Initiative (GRI). Sedangkan, abnormal return dihitung dengan menggunakan market adjusted model. Penelitian dilakukan terhadap laporan tahunan 40 perusahaan sumber daya alam yang terdaftar di Bursa Efek Indonesia pada tahun 2007-2009. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh signifikan terhadap abnormal return yang menandakan bahwa investor mempertimbangkan informasi CSR untuk membuat keputusan. Variabel kontrol ROE berpengaruh signifikan negatif terhadap abnormal return. Sedangkan, Variabel kontrol PBV tidak berpengaruh signifikan terhadap abnormal return.

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Published

2011-09-30

How to Cite

Cheng, M., & Christiawan, Y. J. (2011). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Abnormal Return. Jurnal Akuntansi Dan Keuangan, 13(1), 24-36. https://doi.org/10.9744/jak.13.1.24-36

Issue

Vol. 13 No. 1 (2011): MAY 2011

Section

Articles

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