PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP HARGA SAHAM (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia periode 2014)

Abstract

The purpose of this paper is to examine the influence coporate social responsibility disclosure of share prices. The study also examined the influence of industrial companies sensitive environment on the relationship between the disclosure of corporate social responsibility with the stock price. The study also examined the combined impact of accounting information and non-accounting information. The sample in this study consisted of 455 companies listed on the Indonesia Stock Exchange period 2014. The sample was selected by purposive sampling method. The research hypothesis testing method using multiple regression analysis. The results show that the disclosure of corporate social responsibility positive influence on share prices. However, the results did not show any infulence of industrial companies sensitive environment on the relationship between the disclosure of corporate social responsibility with the share price.