Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 4 No. 2 (2017)

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DANRASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Indra Sulistiana (Unknown)

Article Info

Publish Date
23 Aug 2017

Abstract

This study aimed to examine the effect of disclosure of social responsibility (Corporate Social Responsibility) and profitability ratio to the stock price. Samples were selected by purposive sampling method, as many as 23 manufacturing companies in chemical and basic industries. This study uses multiple regression analysis to test the hypothesis. However, previous test is conducted prior to classical assumption. The test results together against the hypothesis shows there are influence between coporate social responsibility disclosureon stock prices. The test results show that Ha1partially accepted, which means thereis influence between coporate social responsibility disclosure on stock prices while Ha2 rejected because t arithmetic < t table, which means there is no effect between profitability to stockprices. Keywords: corporate social responsibility, profitability, stock prices.

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Journal Info
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Website

Abbrev

akuntansi

Publisher

Universitas Serang Raya

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...