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PENGARUH CSR DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT DAN NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia)

Wicaksono, Agung Prasetyo Nugroho (2013) PENGARUH CSR DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT DAN NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to examine the effect of corporate social responsibility information disclosed in the company's annual report on Earning Response Coefficient and firm value. Initial hypothesis in this study that there is a relationship and the influence of the level of CSR disclosure on the ERC and the value of the company. This is because the disclosure of CSR provide more information to investors that are not captured by the financial reporting information. The research sample consisted of 51 annual report 2011 of the companies listed on the Indonesian Stock Exchange. The empirical results of the study showed that the level of CSR disclosure relates and affects the ERC as predicted. But CSR disclosure is not related to the value of the company, so this is not in accordance with the initial hypothesis. The results showed that investors assess CSR information disclosed by companies in their annual reports for their investment decisions.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 16 Jan 2015 03:45
Last Modified: 16 Jan 2015 03:45
URI : http://eprints.umm.ac.id/id/eprint/14821

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