PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP ABNORMAL RETURN

KASTUTISARI, SAVITRI (2013) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP ABNORMAL RETURN. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This research aims to examine the effect of Corporate Social Responsibility (CSR) disclosure toward abnormal return. The variables of this study consist of CSR disclosure as an independent variable, Return on Equity (ROE) and Price to Book Value (PBV) as control variables, and abnormal return as a dependent variable. The sample of the study consist of 120 manufacturing companies listed at Indonesian Stock Exchange (BEI) 2008-2011. The result has shown that only CSR disclosure does not have significant effect on abnormal return. The research indicates that both investors and companies still have a low perception about CSR. CSR disclosure does not cause investor reaction, so it does not affect the abnormal return. The implication of this research is that investors are less concerned with the corporate social responsibility in making decision to invest. It is expected to increase the motivation of the companies to disclose CSR. In addition, investors are also expected to be more aware of the importance of CSR issues in the future, so that will increase awareness of the company to implement CSR activities to maximize the positive impacts and minimize the negative impact of the activity. Keywords: Corporate Social Reponsibility (CSR) Disclosure, Return on Equity(ROE), Price to Book Value (PBV), Abnormal Return.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 20 Jun 2017 10:01
Last Modified: 20 Jun 2017 10:01
URI: http://eprints.perbanas.ac.id/id/eprint/1462

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