文章基本信息

标题：Analisis Pengungkapan Corporate Social Responsibility (CSR) Dalam Laporan Tahunan Terhadap Abnormal Return
本地全文：下载
作者：Nana Umdiana ; Kodriyah Kodriyah ; Dien Sefty Framita 等
期刊名称：Akuisisi
印刷版ISSN：1978-6581
电子版ISSN：2477-2984
出版年度：2021
卷号：17
期号：1
页码：56-63
DOI：10.24127/akuisisi.v17i1.571
语种：English
出版社：Universitas Muhammadiyah Metro
摘要：The aim of the study was to analyze the effect of disclosure of Corporate Social Responsibility (CSR) in the Annual Report on Abnormal Return in manufacturing companies with the food and beverage sub-sector. The population in this study is manufacturing companies with food and beverage sub-sectors listed on the Indonesia Stock Exchange in 2014-2017. The method of selecting this research sample based on purposive sampling obtained 10 companies during the study period. Testing is done using simple linear regression. The results of the study show that the disclosure of Corporate Social Responsibility (CSR) in the Annual report affects the Abnormal Return. This proves that information about Corporate Social Responsibility (CSR) can be used as a consideration by investors for investment decision making.
关键词：Corporate Social Responsibility (CSR);Abnormal Return