ENVIRONMENTAL INFORMATION DISCLOSURE, FINANCIAL PERFORMANCE AND STOCK RETURNS: EMPIRICAL STUDY ON INDONESIAN MINING COMPANIES | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

    SKRIPSI

ENVIRONMENTAL INFORMATION DISCLOSURE, FINANCIAL PERFORMANCE AND STOCK RETURNS: EMPIRICAL STUDY ON INDONESIAN MINING COMPANIES


Pengarang

Kartika Sari - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

1301103040012

Fakultas & Prodi

Fakultas / / PDDIKTI :

Penerbit

Banda Aceh : FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA., 2017

Bahasa

Indonesia

No Classification

1

Literature Searching Service

Hard copy atau foto copy dari buku ini dapat diberikan dengan syarat ketentuan berlaku, jika berminat, silahkan hubungi via telegram (Chat Services LSS)

The purposes of this study are to examine the influence of environmental information disclosure and financial performance on stock returns of Indonesian mining companies listed on Indonesia Stock Exchange (IDX) period of 2011-2015. This study is a correlational study with total samples of 145 companies. Secondary data used from Indonesia Stock Exchange. The samples in this research are mining companies using purposive sampling techniques. The findings in this study, there was a simultan effect between environmental information disclosure, financial performance and stock returns. Partially, it is found that environmental information disclosure and financial performance (profitability) positively influence stock returns, while there was no significant influence between financial performance (liquidity) and stock returns. Thus, in addition to providing evidence on the association between voluntary disclosure and firm performance (stock returns), our results highlight the benefit of parsing broader measures (e.g. voluntary environmental disclosure) when examining complex relationships.
Keywords: Stock returns, environmental information disclosure, financial performance, profitability, liquidity

Tidak Tersedia Deskripsi

Citation



    SERVICES DESK