PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REAKSI PASAR
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REAKSI PASAR
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PENGARUH PENGUNGKAPAN 企业社会责任 TERHADAP REAKSI PASAR
DOI：
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发表时间：
2016
期刊：
影响因子：
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通讯作者：
Y. Nugrahanti
中科院分区：
文献类型：
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作者：
C. Astuti;Y. Nugrahanti
本研究旨在探讨企业社会责任信息披露对市场反应的影响。企业社会责任披露是通过将公司企业社会责任披露与GRI标准进行比较来衡量的。市场反应是通过异常收益率和意外交易量来衡量的。本研究的样本包括2013年在印度尼西亚证券交易所（BEI）上市的118家制造业公司。采用多元回归分析方法对数据进行分析。研究结果表明，企业社会责任信息披露对异常收益率和非预期交易量没有显著影响。关键词：企业社会责任信息披露、超额收益、非预期交易量
The objective of this research is to examine the effect of Corporate Social Responsibility (CSR) disclosure toward market reaction. CSR disclosure is measured by comparing the corporation CSR disclosure with the GRI standart. Market reaction is measured by abnormal return and unexpected trading volume. The sample of this research consist of 118 manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2013. Multiple regressions were used to analyze the data. Based on the research, the result showed that the CSR Dislosures have no effect toward abnormal return and unexpected trading volume. Keywords : corporate social responsibility (CSR) disclosure, abnormal return, unexpected trading volume