| NIM | C1C011045 |
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| Namamhs | SAFIERA FARADILA AZZAHRA |
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| Judul Artikel | PENGARUH MUATAN SOCIAL AND ENVIRONMENTAL DISCLOSURE TERHADAP KINERJA SAHAM PERUSAHAAN PUBLIK YANG TERDAFTAR DI BEI |
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| Abstrak (Bhs. Indonesia) | Penelitian ini dilakukan untuk menganalisis hubungan antara muatan Social and Environmental Disclosure terhadap kinerja saham perusahan publik yang terdaftar di Bursa Efek Indonesia. Kuantifikasi Social and Environmental Disclosure dilakukan menggunakan analisis konten yang merujuk pada Global Reporting Initiative (GRI) dan pengukuran kinerja saham perusahaan diproksikan dengan ROI, sehingga hubungan antara muatan pengungkapan dan kinerja saham dapat diteliti lebih dalam. Laporan tahunan perusahaan yang dijadikan sampel berjumlah 80 laporan yang telah diseleksi menggunakan teknik purposive sampling. Hasil analisis regresi linear berganda menunjukkan bahwa dimensi pengungkapan Environment positif signifikan berpengaruh terhadap kinerja saham perusahaan. Dimensi Society, Labor Practices and Decent Work, dan Product Responsibility tidak berpengaruh terhadap kinerja saham perusahaan. Secara simultan keempat dimensi tersebut signifikan berpengaruh terhadap peningkatan kinerja saham perusahaan. |
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| Abtrak (Bhs. Inggris) | This study analyzes the relationship between the content of Social and Environmental Disclosure and share performance of public companies listed in Indonesia Stock Exchange. Using content analysis to quantified the Social and Environmental Disclosure in accordance with Global Reporting Initiative (GRI) and ROI as the proxy of corporate share performance, it can be evaluated more closely the relation between the content of Social and Environmental Disclosure and the share performance. Company’s annual reports account for 80 used as samples and was selected by purposive sampling. Using multiple regression analysis, the result shows that dimension of Environment positively and significantly correlated with the share performance, while the dimension of Society, Labor Practices and Decent Work, and Product Responsibility give no effect on the company’s share performance. However, the dimensions simultaneously give positive and significant effect on company’s share performance. |
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| Kata kunci | social and environmental disclosure, GRI, share performance, ROI |
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| Pembimbing 1 | Dr. Dewi Susilowati, SE, M. Si., Ak. |
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| Pembimbing 2 | Drs. Agus Sunarmo, MM., Ak. |
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| Pembimbing 3 | Drs. I Wayan Mustika, M. Si., Ak. |
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| Tahun | 2015 |
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| Jumlah Halaman | 26 |
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| Tgl. Entri | 2015-08-25 17:31:49.181142 |
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