Realible Accounting Journal
Vol. 3 No. 1 (2023): Realible Accounting Journal

ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (Studi Pada Perusahaan KOMPAS100 Periode 2018-2020)

Erwin Febriansyah (Universitas Muhammadiyah Bengkulu)
Tiara Pratama (Universitas Muhammadiyah Bengkulu)
Fadrul (Institut Bisnis dan Teknologi)



Article Info

Publish Date
15 Aug 2023

Abstract

This study aimed to determine the effect of corporate social responsibility disclosures consisting of CSR-Economic, CSR-environmental, and CSR-social disclosures in companies included in the KOMPAS100 index on the Stock Exchange. The population of this study amounted to 100 companies, conducted a sample selection by using purposive sampling technique. The sample was24 companiesthat selected by certain considerations. The data collection techniques was obtained through documents of the website (www.idx.co.id) and the official website of each company. The data were analyzed by using the Ttest and F test. The research results show that (1) CSR-Economy as measured by CSRDI-Economy in the disclosure of corporate social responsibility has a significant effect on stock prices (2) CSR-Environment as measured by CSRDI-Environment in the disclosure of Corporate Social Responsibility does not have a significant effect on stock prices, (3) CSR-Social as measured by CSRDI-Social in the disclosure of Corporate Social Responsibility has no significant effect on stock prices, (4) and simultaneous disclosure has no significant effect on stock prices. Keywords: Stock Price, Corporate Social Responsibility, CSR-Economy, CSR Environment, and CSR-Social.

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Journal Info

Abbrev

RAJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Realiable Accounting Journal [p-ISSN 2808-0807, e-ISSN 2807-1158] is an electronic scientific journal published online twice a year (February and August). This journal is published by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Ibnu Sina University for the development of the ...