Dinamika Akuntansi Keuangan dan Perbankan
Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REAKSI PASAR

Christina Widhi Astuti (Unknown)
Yeterina Widi Nugrahanti (Unknown)

Article Info

Publish Date
22 Nov 2016

Abstract

The objective of this research is to examine the effect of Corporate Social Responsibility (CSR) disclosure toward market reaction. CSR disclosure is measured by comparing the corporation CSR disclosure with the GRI standart. Market reaction is measured by abnormal return and unexpected trading volume. The sample of this research consist of 118 manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2013. Multiple regressions were used to analyze the data. Based on the research, the result showed that the CSR Dislosures have no effect toward abnormal return and unexpected trading volume. Keywords : corporate social responsibility (CSR) disclosure, abnormal return, unexpected trading volume

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Journal Info
Dinamika Akuntansi Keuangan dan Perbankan
Website

Abbrev

fe9

Publisher

Universitas Stikubank

Subject

Economics, Econometrics & Finance

Description

Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental ...