Universitas Syiah Kuala | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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Nurul Lidia Zahara, VALUE RELEVANCE OF CORPORATE SOCIAL RESPONSIBILITY REPORTING: EMPIRICAL STUDY FROM LISTED INDONESIAN ENVIRONMENTALLY SENSITIVE COMPANIES. Banda Aceh FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA,2017

This study aims to investigate the association between share price and corporatesocial responsibility (csr) disclosure of indonesian environmentally sensitive companies for the year 2013-2016the data consist of 60 firm-year observations. the data is gathered from csr indicators suggested by ifac (2012). data derived from stand-alone sustainability report published by the company. using ohlson (1995) valuation model, the results suggests a positive association between share price and csr disclosure simultaneously and partially. the strongest factor affecting the share price is governance factors followed by environmental and social factors.

Baca Juga : PENGARUH PENGUNGKAPAN INFORMASI CORPORATE SOCIAL RESPONSIBILITYTERHADAP FINANCIAL LEVERAGE PADA PERUSAHAAN HIGH-PROFILE YANG TERDAFTARRNDI BURSA EFEK INDONESIA (Novia Nanda Risty, 2024)

Abstract

Baca Juga : PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DAN IMPLIKASINYA PADA NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Anhar Firdaus, 2018)



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