Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Business Accounting Review
Monica Oktavia
Universitas Kristen Petra
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR PERTANIAN Monica Oktavia; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.772 KB)

Abstract

 Research to identify the affect of Corporate Social Responsibility (CSR) to investor response had been done many times, but the results were inconsistent. The objective of this research was to identify the affect of CSR to investor response in the agricultural sector company.The CSR was measured by using indicators of the Global Reporting Index (GRI) and the response of investors was measured by  using the Cumulative Abnormal Return (CAR). Meanwhile this study used Return On Asset (ROA), firm size, Debt to Equity Ratio (DER), and market share as control variables. The samples used in this research  were 60 firm years in the agriculture sector that were listed in Indonesia Stock Exchange in the period of 2008-2012.The results showed that CSR had no significant effect on CAR. As control variables, ROA and market share had significant positive effect on CAR. Firm size no significant negative effect on CAR. While DER no significant positive effect on CAR.
Co-Authors Juniarti Juniarti