Artikel Ilmiah : C1L012025 a.n. FINANDITA PUTRI ALIFA
| NIM | C1L012025 |
|---|---|
| Namamhs | FINANDITA PUTRI ALIFA |
| Judul Artikel | THE INFLUENCE OF CSR DISCLOSURE ON ABNORMAL RETURN MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE |
| Abstrak (Bhs. Indonesia) | Penelitian yang berjudul “Pengaruh Pengungkaan Tanggungjawab Sosial Perusahaan terhadap Abnormal Return Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia” bertujuan untuk menganalisis dan memberikan bukti empiris pengaruh antara ketiga dimensi pengungkapan Corporate Social Responsibility berdasarkan Global Reporting Initiative (Ekonomi, Lingkungan dan Sosial) terhadap reaksi investor yang diproksikan dengan abnormal return pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Penelitian ini menggunakan metode event study (studi peristiwa). Populasi pada penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia sebanyak 39 perusahaan. Pemilihan sampel menggunakan teknik purposive sampling. Jumlah sampel penelitian sebanyak 63 sampel. Pengujian hipotesis menggunakan analisis regresi berganda menggunakan program SPSS versi 16.00. Analisis data yang digunakan adalah analisis deskriptif dilanjutkan uji persyaratan analisis regresi meliputi uji normalitas, uji heterokedastisitas, uji autokorelasi dan uji multikolinearitas. Berdasarkan hasil analisis data, dapat disimpulkan bahwa (1) CSR-Ekonomi yang diukur dengan CSRDIEkonomi dalam pengungkapan Corporate Social Responsibility berpengaruh signifikan terhadap abnormal return (2) CSR-Lingkungan yang diukur dengan CSRDILingkungan dalam pengungkapan Corporate Social Responsibility berpengaruh signifikan terhadap abnormal return (3) CSR-Sosial yang diukur dengan CSRDISosial dalam pengungkapan Corporate Social Responsibility berpengaruh signifikan terhadap abnormal return (4) CSR-Ekonomi, CSR-Lingkungan dan CSR-Sosial dalam pengungkapan Corporate Social Responsibility secara bersama-sama berpengaruh signifikan terhadap abnormal return. |
| Abtrak (Bhs. Inggris) | The research entitled "The Influence of CSR Disclosure on Abnormal Return Mining Companies Listed in Indonesia Stock Exchange" is aimed to analyze and provide empirical evidence of the influence three dimensions of Corporate Social Responsibility disclosure based on the Global Reporting Initiative (Economic, Environmental and Social) to the investors reaction proxied by abnormal return on a mining companies that listed in Indonesia Stock Exchange 2012-2014. This research used event study method to analyze market reaction. The population is 39 companies, which are listed at Indonesia Stock Exchange. The sample of this research was extracted with purposive sampling method. The 63 corporate annual reports were analyzed as a sample. The technique for examining hypotheses is multiple regreesion analysis using SPSS 16.00 programs. Analysis of the data used descriptive analysis continued with regression analysis requirements test including normality, heterocedasticity, autocorrelation and multicollinearity test. Based on the result of data analysis, it could be concluded that (1) CSR-Economic that measured by CSRDIEconomic in Corporate Social Responsibility disclosure has significant effect on abnormal return companies (2) CSR-Environment that measured by CSRDIEnvironment in Corporate Social Responsibility disclosure has significant effect on abnormal return companies (3) CSR-Social measured by CSRDISocial in Corporate Social Responsibility disclosure has significant effect on abnormal return companies (4) CSR-Economic, CSR-Environment and CSR-Social in Corporate Social Responsibility disclosure simultaneously has significant effect on abnormal return companies. |
| Kata kunci | Abnormal Return, Corporate Social Responsibility, CSR-Economic, CSR-Environment, dan CSR-Social. |
| Pembimbing 1 | Prof. Drs. Bambang Agus P, MA, Ph.D, Ak, CA |
| Pembimbing 2 | Dr. Negina Kencono Putri, M.Si, Ak, CA |
| Pembimbing 3 | Dr. Margani Pinasti, M.Si, Ak, CA |
| Tahun | 2016 |
| Jumlah Halaman | 138 |
| Tgl. Entri | 2016-05-17 17:34:38.660074 |