Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol. 4 No. 2 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

Corporate Social Responbility dan Debt Ratio sebagai Determinan Harga Saham

Yunia Afiatin (Politeknik Negeri Malang)
Ella Ersyi Rosyida (Politeknik Negeri Malang)
Basuki Rachmat (Politeknik Negeri Malang)



Article Info

Publish Date
08 May 2023

Abstract

The purpose of this research is to measure the effect of Corporate Social Responsibility and debt ratio on stock price. This research is a quantitative one, which use purposive sampling as its method. The results showed that Corporate Social Responsibility has significant effect on stock price, Debt ratio has no significant effect on stock price. On the other hand, when they were tested simultaneously, it showed that the Corporate Social Responsibility and debt ratio have significant effect to stock price. Based on the results, managers who want to increase the price of shares through Corporate Social Responsibility are advised to do it by minimizing debt ratio. Abstrak Tujuan penelitian ini adalah untuk mengukur pengaruh pengungkapan Corporate Social Responbility dan debt ratio terhadap harga saham. Metode penelitian ini menggunakan kuantitatif dengan menggunakan Purposive Sampling sebagai penarikan sampel. Hasil penelitian ini menunjukan bahwa Corporate Social Responbility berpengaruh signifikan terhadap harga saham, sedangkan debt ratio tidak. Pengujian secara simultan menunjukan bahwa Corporate Social Responbility dan Debt Ratio secara signifikan berpengaruh terhadap harga saham. Dari hasil penelitian ini diharapkan para manajer yang ingin meningkatkan harga saham melalui Corporate Social Responbility dapat melakukannya dengan menurunkan tingkat hutang perusahaan.

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Journal Info

Abbrev

JRAAM

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Focus and Scope The editorial board accepts applied research articles in accounting management. Applied research article requires in depth study about the implementation or development of (new) model (system/application) in specific context (case studies), in these following areas: Financial ...