Nurul Lidia Zahara. VALUE RELEVANCE OF CORPORATE SOCIAL RESPONSIBILITY REPORTING: EMPIRICAL STUDY FROM LISTED INDONESIAN ENVIRONMENTALLY SENSITIVE COMPANIES. Banda Aceh : Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala, 2018

Abstrak

This study aims to investigate the association between share price and corporatesocial responsibility (csr) disclosure of indonesian environmentally sensitive companies for the year 2013-2016the data consist of 60 firm-year observations. the data is gathered from csr indicators suggested by ifac (2012). data derived from stand-alone sustainability report published by the company. using ohlson (1995) valuation model, the results suggests a positive association between share price and csr disclosure simultaneously and partially. the strongest factor affecting the share price is governance factors followed by environmental and social factors.

Baca Juga : PENGARUH CORPORATE SOSIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Eka Junaida, 2014) ,

Baca Juga : VALUE RELEVANCE OF CORPORATE SOCIAL RESPONSIBILITY REPORTING: EMPIRICAL STUDY FROM LISTED INDONESIAN ENVIRONMENTALLY SENSITIVE COMPANIES (Nurul Lidia Zahara, 2018) ,



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