PENGUNGKAPAN CORPORATE SOCIAL RESPONSBILITY TERHADAP HARGA SAHAM PERUSAHAAN
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Abstract
Abstract – This research was conducted to know the effect of corporate social responsibility disclosure on company share price. The research gap is the main interest that underlie this research. Company from manufacturing sector that listed at Indonesia Stock Exchange (BEI) from 2016 until 2018 is the sample of this research. The result of this research is CSR doesn’t effect the company share price. That result is possible to happen, because CSR information is more about social information that don’t represent the financial information. Investor has more interest on company financial information.
Keywords: CSR, corporate, financial
Abstrak – Penelitian ini dilakukan dalam rangka mengetahui bagaimana pengaruh pengungkapan corporate social responsibility (CSR) pada harga saham perusahaan. Kesenjangan antar penelitian merupakan hal yang mendasari dilakukanya penelitian ini. Penelitian ini menggunakan perusahaan sektor manufaktur yang terdaftar di BEI periode 2016 sampai 2018 sebagai sampel. Penelitian yang dilakukan memberikan hasil bahwa CSR tidak berpengaruh terhadap harga saham. Hal ini mungkin saja terjadi mengingat informasi CSR merupakan informasi sosial, dan investor lebih tertarik untuk mengetahui informasi tentang kinerja keuangan perusahaan.
Kata kunci: CSR, perusahaan, keuangan
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References
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