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Analisis Pengungkapan Informasi Corporate Social Responsibility Dan Pengaruhnya Terhadap Return Saham

Author

Listed:
  • Riantri Barus
  • Azhar Maksum

    (Universitas Sumatera Utara, Medan
    Universitas Sumatera Utara, Medan)

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengungkapan informasi CSR dan pengaruhnya terhadap return saham. Sampel sebanyak 176 perusahaan yang mempublikasikan laporan tahunan tahun 2009 pada website BEI, yang dianalisis dengan menggunakan analisis regresi. Hasil penelitian menujukkan bahwa ukuran perusahaan, ukuran dewan komisaris, dan profil perusahaan berpengaruh terhadap pengungkapan informasi CSR pada laporan tahunan. Hasil penelitian juga menunjukkan bahwa pengungkapan informasi CSR berpengaruh terhadap return saham. Hal ini membuktikan bahwa investor mempertimbangkan aspek sosial dalam mengambil keputusan untuk berinvestasi.

Suggested Citation

  • Riantri Barus & Azhar Maksum, 2011. "Analisis Pengungkapan Informasi Corporate Social Responsibility Dan Pengaruhnya Terhadap Return Saham," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 15(1), pages 83-102, Juni.
    • Handle: RePEc:uii:jaaife:v:15:y:2011:i:1:p:83-102
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    Cited by:

    1. Muslichah Muslichah, 2020. "The effect of environmental and social disclosure on firm value with financial performance as intervening variable," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 24(1), pages 22-32, Juni.

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