Pengaruh Pengungkapan Sosial (Social Disclosure) Terhadap Return Saham Pada Perusahaan High Profile Yang Listing Di Bursa Efek Indonesia (BEI)

Olivia, Novita (2010) Pengaruh Pengungkapan Sosial (Social Disclosure) Terhadap Return Saham Pada Perusahaan High Profile Yang Listing Di Bursa Efek Indonesia (BEI). Other thesis, University of Muhammadiyah Malang.

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Abstract

In this study the research object is focused on high-profile companies listed on the Stock Exchange. The author would like to know about the influence of social disclosure on the return of shares in companies which issued its social responsibility reports. Variable in determining social disclosure variables adopted in the Corporate Social Responsibilty Index (CSRI). This research is a study that fall into the category of quantitative research. Population used is the company's high-profile companies listed in Indonesia Stock Exchange (BEI) in 2007, the selection criteria using the method of purposive sampling sample so obtained sample of 21 companies. From the results of simple linear regression test showed that there was no effect of social disclosure by the company to return the stock, so the findings from this study reject the research hypothesis that states there is the influence of social disclosure on stock returns are high-profile companies listing on the Indonesia Stock Exchange. In the context of this study do not believe investors on corporate social disclosure in high-profile Indonesian Stock Exchange, because the social disclosure refers to other reasons such as promotions, public relations, as a defensive strategy (eg for legal compliance), and build image. Implementation of social disclosure in Indonesia is not consistent and only a trend about five to six years should be more consistent with a long trend. Social disclosure is still a little applied in Indonesia so that stakeholders will trust corporate social responsibility is less.

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: 16 May 2012 03:23
Last Modified: 16 May 2012 03:23
URI: http://eprints.umm.ac.id/id/eprint/5425

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