Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Return Saham Pada Perusahaan Sektor Industri Dasar dan Kimia yang Listing di Bursa Efek Indonesia

Fransiska Jeni Oemar, 1011031051 (2014) Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Return Saham Pada Perusahaan Sektor Industri Dasar dan Kimia yang Listing di Bursa Efek Indonesia. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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Abstrak

ABSTRAK PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG LISTING DI BURSA EFEK INDONESIA Oleh Fransiska Jeni Oemar Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Corporate Social Responsibility terhadap return saham. Pengungkapan Corporate Social Responsibility diproksikan dengan Corporate Social Disclosure Index (CSDI) berdasarkan Global Reporting Initiative (GRI) G3 Framework sebagai variabel dependen. Sedangkan variabel independen dalam penelitian ini adalah return saham yang diproksikan dengan Cumulative Abnormal Return (CAR). Selain itu, penulis juga menggunakan variabel kontrol berupa Debt to Equity Ratio (DER) dan Return on Equity (ROE). Dalam penelitian ini, metode pengambilan sampel dilakukan dengan menggunakan purposive sampling dan diperoleh sebanyak 17 perusahaan selama tahun 2010-2012. Dengan demikian, jumlah data yang diamati dalam penelitian ini berjumlah 51 data. Kemudian, data yang ada dianalisis menggunakan software Statistical Package for Social Sciences (SPSS) 21 dengan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif terhadap return saham yang diproksikan dengan CAR. Hal ini menandakan bahwa para investor merespon positif informasi pengungkapan Corporate Social Responsibility dan menggunakan informasi tersebut untuk pengambilan keputusan berinvestasi. Kata kunci : pengungkapan Corporate Social Responsibility, return saham ABSTRACT THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TOWARD STOCK RETURN ON BASIC AND CHEMICAL INDUSTRY FIRMS THAT LISTED ON INDONESIAN STOCK EXCHANGE By Fransiska Jeni Oemar This study aimed to examine the effect of Corporate Social Responsibility disclosure on stock return. Corporate Social Responsibility disclosure is proxied by the Corporate Social Disclosure Index (CSDI) based on the Global Reporting Initiative (GRI) G3 Framework as the dependent variable. The independent variable in this study is stock return using Cumulative Abnormal Return (CAR). In addition, the authors also use the control variables of Debt to Equity Ratio (DER) and Return on Equity (ROE). In this study, the sampling method using purposive sampling and obtained 17 companies during the years 2010 to 2012. Accordingly, the number of observations in this study amounted to 51 data. And then, the data were analyzed using multiple linear regression analysis method with the Statistical Package for Social Sciences (SPSS) 21 as an analytical tool. The result of this study showed that Corporate Social Responsibility disclosure give a positive effect on stock return is proxied by CAR. The result indicates that investors responded positively the disclosure of Corporate Social Responsibility information and use that information for making investment decisions. Keyword : Corporate Social Responsibility disclosure, stock return

Tipe Karya Ilmiah: Skripsi
Subyek: A General Works = Karya Karya Umum
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 378190 . Digilib
Date Deposited: 28 Jan 2015 03:00
Last Modified: 28 Jan 2015 03:00
URI: http://digilib.unila.ac.id/id/eprint/6545

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