PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP REAKSI INVESTOR (Study Empiris Pada Perusahaan Nominator ISRA)

Sari, Dian Marlia (2010) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP REAKSI INVESTOR (Study Empiris Pada Perusahaan Nominator ISRA). Other thesis, University of Muhammadiyah Malang.

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Abstract

Title: “Influence of Sustainability Reporting to Investor Reaction to Nominator ISRA Company” (Dian Marlia Sari, Ratna Utami, DRA, MM, Ihyaul Ulum, SE., M. Si). The research purpose is to describe sustainability reporting practice indicator in annual eport of Nominator ISRA (Indonesia Sustainability Reporting Award) and test the influence sustainability repoting to investor reaction. By judgment sampling method, the research found 13 Nominator ISRA companies as samples. Test was done by using tool called SPSS version 17. The research showed that Sustainability Reporting used ASR as its performance indicator wouldn’t be influenced, But if EPS and PER used as the performance indicator, it would be influenced since significance value wouldn’t be more than 0.05 or 5%. Rest of them would be explained by another variables outside the research’s context.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 27 Mar 2012 03:20
Last Modified: 27 Mar 2012 03:20
URI: http://eprints.umm.ac.id/id/eprint/1176

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