Nurul Lidia Zahara. VALUE RELEVANCE OF CORPORATE SOCIAL RESPONSIBILITY REPORTING: EMPIRICAL STUDY FROM LISTED INDONESIAN ENVIRONMENTALLY SENSITIVE COMPANIES. Banda Aceh : Universitas Syiah Kuala, 2018

Abstrak

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 GOOD CORPORATE GOVERNANCE DAN CORPORATE FINANCIAL PERFORMANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITYRN(STUDI PADA BANK UMUM SYARIAH DI INDONESIA) (MAULIDAN, 2015) ,

Baca Juga : PENGARUH CORPORATE SOSIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Eka Junaida, 2014) ,



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ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE PADA PERBANKAN SYARIAH DI INDONESIA (M. Furqan Aulia, 2014) ,

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) ,

PENGARUH PROFITABILITAS DAN MEKANISME CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE(STUDI PADA PERUSAHAAN PERBANKAN DAN LEMBAGA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012) (Zulfikar, 2014) ,


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