Fiona, Fiona (2019) Analisis Pengaruh Pengungkapan Tanggung Jawab Sosial Terhadap Harga Saham pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini dilaksanakan bertujuan menganalisa pengaruh pengungkapan tanggung jawab sosial terhadap harga saham pada perusahaan terdaftar di Bursa Efek Indonesia (BEI). Variabel dependen adalah Harga saham dengan pengukuran harga penutupan pasar pada akhir bulan ketiga tahun berikutnya. Pengungkapan CSR sebagai variabel independen dengan pengukuran berdasarkan standar ISO 26000. Variabel moderasi yang digunakan adalah environmentally sensitive industries dengan pengukuran menggunakan variabel dummy. Penelitian ini menggunakan 2.442 data observasi dari 407 perusahaan yang terdaftar di BEI dalam periode 2013-2018. Metode yang digunakan ialah purposive sampling. Data yang dikumpulkan merupakan laporan tahunan perusahaan yang penerbitan melalui (www.idx.co.id). Bersumber percobaan pengujian data dari penelitian ini memperoleh hasil pengungkapan CSR berpengaruh signifikan positif terhadap harga saham. Sedangkan, hasil dari hubungan environmentally sensitive industries dengan pengungkapan CSR tidak ada pengaruh yang signifikan terhadap harga saham. Kata kunci: harga saham, pengungkapan CSR, ISO 26000, moderasi, environmentally sensitive industries. ********************************************************************** This research was conducted with the aim of analyzing the effect of corporate social responsibility disclosures on share prices in companies listed on the Indonesia Stock Exchange (IDX). The dependent variable is the share prices with a measurement of the market closing price at the end of the third month of the following year. Disclosure of social responsibility (CSR) as an independent variable with measurements based on ISO 26000 standards. The moderating variable used is environmentally sensitive industries with measurements using dummy variables. This study used 2,442 data observation from 407 companies listed on the IDX in the period 2013-2018. Sample was selected by purposive sampling method. The data collected is the company's annual report published through (www.idx.co.id). The test results of this study found that CSR disclosure had a significant positive effect on share prices. Meanwhile, the results of the relationship of environmentally sensitive industries with CSR disclosure had no significant effect on share prices. Keywords: share prices, CSR disclosure, ISO 26000, moderation, environmentally sensitive industries.
Item Type: | Thesis (Undergraduate) |
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Additional Information: | Similarity: 24 |
Uncontrolled Keywords: | share prices, CSR disclosure, ISO 26000, moderation, environmentally sensitive industries. |
Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
Divisions: | School of Economic and Business > Accounting |
SWORD Depositor: | Admin Repository Universitas Internasional Batam |
Depositing User: | Admin Repository Universitas Internasional Batam |
Date Deposited: | 21 Oct 2019 10:10 |
Last Modified: | 05 Oct 2020 08:12 |
URI: | http://repository.uib.ac.id/id/eprint/1942 |
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