E-JURNAL AKUNTANSI
Vol 12 No 3 (2015)

HUBUNGAN KINERJA KEUANGAN DENGAN RETURN SAHAM DIMODERASI OLEH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Luh Kristianti Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Putu D'yan Yaniartha Sukartha (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
26 Sep 2015

Abstract

The purpose of this study to determine the moderation disclosure of Corporate Social Responsibility on the relationship with the company 's financial performance of stock returns mining company in Indonesia Stock Exchange . Non - probability sampling technique with purposive sampling was used in the form of sampling . Purposive sampling technique is the determination of the sample with the criteria set by the researchers in some specific considerations with 56 sample . Documentation is used as a method of data collection and data analysis techniques using moderated regression analysis and residual . Terms of normality , autocorrelation and heteroscedasticity are covered by the research data .This study suggests the results of the interaction between financial performance variables ( X1 ) and CSR ( X2 ) indicates the disclosure of CSR is not able to strengthen the company 's financial performance relationship influences on stock returns

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...