PENGARUH PERATAAN LABA DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISLOSURE TERHADAP REAKSI PASAR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

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PENGARUH PERATAAN LABA DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISLOSURE TERHADAP REAKSI PASAR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

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Title: PENGARUH PERATAAN LABA DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISLOSURE TERHADAP REAKSI PASAR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
Author: Apriwandi; Pratama, RikoYudha
Abstract: This research’s aim to identify impact of companies that apllying income smoothing and the companies that make Corporate Social Resposibility (CSR) disclosure report on market reaction. The population of this research is all industrial firm listed in Indonesian Stock Exchange in year of 2008-2010. There were 17 firms that complied based on characteristics decided in this research. Analysis method which used in this research was multiple regression analysis. The result show that companies which applying income smoothing has positif impact on market reaction because investors prefer companies that applying income smoothing which were has little amount risk. In the other hand, the result show that CSR disclosure has negative impact on market reaction because CSR was unpredicable instrument so that the investors must take longer time to measure it. This research’s R2 was 48,9%.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/4986
Date: 2014-03-18


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