PENGUNGKAPAN INFORMASI DANA CORPORATE SOCIAL RESPONSIBILITY DAN REAKSI INVESTOR: STUDI EMPIRIS PADA INDEX LQ45
نویسندگان
چکیده
The sustainability report publishes financial, social, and environmental information. contains mostly qualitative information some quantitative data. This research aims to identify the elements in a that are needed by investors making investment decisions. tests form of Corporate Social Responsibility fund amounts disclosed companies their reports. benchmark for investor reaction is measured using stock prices, which then calculated cumulative abnormal returns. method uses t-tests determine level significance, further explained legitimacy theory signal theory. sample used consists listed on LQ45 index. study shows CSR influences decision-making. Based these results, it can be concluded or stakeholders require information, specifically as one report.Keywords: Funds, Market Reaction, Sustainability Reports
 ABSTRAKLaporan keberlanjutan mempublikasikan informasi keuangan, sosial dan lingkungan. Di dalam laporan tersebut terdapat yang sebagian besar kualitatif beberapa kuantitatif. Penelitian ini bertujuan untuk mengetahui apa saja elemen pada dibutuhkan oleh pengambilan keputusan investasi. melakukan uji bentuk nominal dana diungkapkan perusahaan keberlanjutannya. Tolak ukur reaksi menggunakan harga saham kemudian dihitung return-nya. Metode penelitian uji-t tingkat signifikansinya dijelaskan teori legitimasi sinyal. Sampel digunakan adalah terdaftar indeks LQ45. menunjukkan bahwa berpengaruh investor. Berdasarkan hasil ini, dapat disimpulkan atau stakeholder membutuhkan khususnya keberlanjutan.Kata kunci: Dana CSR, Reaksi Pasar, Laporan Keberlanjutan
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ژورنال
عنوان ژورنال: Jurnal akuntansi Universitas Jember
سال: 2023
ISSN: ['2460-0377']
DOI: https://doi.org/10.19184/jauj.v21i1.39412