PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

Muhammad Fahmi, Herry Purmawan

Abstract


The aim of this study is to know the affect of Corporate Social Responsibility Disclosure toward stock prices of mining companies registered on the Indonesia Stock Exchange 2012-2016. This study is an ex post facto study, the sample of this study were 95 companies annual reports. The data in this study was obtained by study documentation method. Data analysis method used was an analysis of multiple regression. The results showed that (1) Economic Disclosure in Corporate social Responsibility Disclosure affected significantly on stock prices , (2) Environment Disclosure in Corporate Social Responsibility Disclosure didn’t affect significantly on stock prices, (3) Social Disclosure in Corporate Social Responsibility Disclosure didn’t affect signifacantly on stock prices, (4) Economic Disclosure, Environment Disclosure, Social Disclosure in Corporate Social Responsibility Dsiclosure simultaneously affected significantly on stock prices.


Keywords


Economic Disclosure, Environment Disclosure, Social Disclosure, Stock Prices

Full Text:

PDF

References


Brigham & Houston (2010), Dasar-Dasar Manajemen Keuangan, Jakarta: Salemba Empat.

Darmadji, T. Dan Fakhruddin, h. M. (2012), Pasar Modal di Indonesia(Edisi 2), Jakarta: Salemba Empat.

Fahmi, Irham (2013). Etika Bisnis Teori, Kasus, dan Solusi, Bandung: Alfa beta.

Global Reporting Initiative, GRI Sustainability Reporting GuideLines G4. (Website http://www.globalreporting.org/, di akses 25 April 2017). Lako, Andreas (2011). Dekonstruksi CSR dan Reformasi Paradigma Bisnis & Akuntansi, Jakarta: Erlangga.

Putri, Giovanni Anizza (2013). Pengaruh Pengungkapan CSR Terhadap Harga Saham Perusahaan Pertambangan yang Terdaftar di BEI Periode 2009- 2011, (Jumal Profita), Vol.18,No.1, ISSN 1411-0288,(http ://joumal.student.uny.ac.id/jumal/artikel/5220/60/573, di akses 5 April 2017).

Shobirin, M. Noval (2012). Pengaruh Corporate Social responsibility terhadap(Jumal Akuntansi dan keuangan), (online). Vol.31, Kinerja Pasar Modal,

No.3, ISSN 231 1-0288, (http ://download. portalgaruda .org/article. ph p?article= 1 5455&val=98 di akses 5 April 2017).

Siregar, Syofian (2014). Statistik Parametrik untuk Penelitian Kuantitatif, Jakarta: Bumi Aksara.

Sunyoto, Danang (2013). Metodologi Penelitian Akuntansi, Bandung: Refika Aditama.




DOI: https://doi.org/10.32502/jab.v2i2.2016

Refbacks

  • There are currently no refbacks.


Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palembang

Jl. Jenderal A. Yani 13 Ulu, Seberang Ulu II, Palembang (30263), Indonesia.

Indexed by :