Proper, Pelaksanaan Tanggung Jawab Sosial, dan kinerja Pasar Saham di Bursa Efek Indonesia
| Main Authors: | Harlina Meidiaswatia, Nugroho Sasikirono, NIDN. 0019086903, Muhammad Madyan, NIDN. 0004017104 |
|---|---|
| Format: | BookSection PeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Forum Manajemen Indonesia
, 2018
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| Subjects: | |
| Online Access: |
http://repository.unair.ac.id/91121/1/Moh.%20Madyan-Karya%20Ilmiah-026_Proper%2C%20Pelaksanaan%20Tanggung%20Jawab%20Sosial%2C%20dan%20kinerja%20Pasar%20Saham%20di%20Bursa%20Efek%20Indonesia.pdf http://repository.unair.ac.id/91121/2/Muhammad%20Madyan_Peer%20Review%20026.pdf http://repository.unair.ac.id/91121/ http://fmi.or.id/downloads/ |
Daftar Isi:
- This study aims to examine the effect of PROPER assessment results (Corporate Performance Improvement Program of the Ministry of Environment and Forestry of the Republic of Indonesia) and the disclosure of the implementation of Corporate Social Responsibility (CSR) on the market performance of companies listed on the Indonesia Stock Exchange. In this study, market performance was measured using the Tobin's Q ratio. Information about CSR implementation was obtained from the issuer's Annual Report. Assessment of CSR implementation is carried out using CSR disclosure criteria developed by Hackson and Milne (1996) and has been adapted to Indonesia's conditions by Sembiring (2005). Samples are companies listed on the Indonesia Stock Exchange (IDX) for the period 2011-2014. Data processing using OLS reveals that the results of the PROPER assessment and disclosure of CSR implementation have a positive effect on the issuer's market performance; where disclosure of CSR applications is fully mediating the influence of PROPER assessment results on market performance