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PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP REAKSI INVESTOR PADA PERUSAHAAN MANUFAKTUR
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Institusion
Universitas Katolik Musi Charitas
Author
., Mentari
Subject
H Social Sciences (General) 
Datestamp
2024-01-23 03:02:14 
Abstract :
This study aims to look at the influence of corporate social responsibility disclosure. This type of research is classified to study associative. This study is about manufacturing companies listed in Indonesia Stock Exchange during the four-year observation period from 2010 to 2013. Sample was determined by purposive sampling method, the number of samples is 63 companies. The data used in this study is a secondary data from annual reports published by PT. Indonesia Stock Exchange for four years. Methods of data analysis is simple regression. The results of this study indicate that (1) the disclosure of corporate social responsibility affect the reaction of investors, the significant value of 0.005 > 0.05. This indicates that the investors in Indonesia have started using social information environment in making investment decisions. This shows that the Indonesian capital markets are leading or following the global trend, where corporate social responsibility has become one of the sources of the investment decision. 
Institution Info

Universitas Katolik Musi Charitas

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