The Effect Of Company Characteristics On Corporate Social Responsibility Disclosure And It’s Impact On Stock Price (Study at Companies Listed on Indonesia Stock Exchange Period 2014-2016)

Linda A.O. Tanor

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The Effect Of Company Characteristics On Corporate Social Responsibility Disclosure And It’s Impact On Stock Price (Study at Companies Listed on Indonesia Stock Exchange Period 2014-2016)

机译：公司特征对公司社会责任披露的影响及其对股价的影响（对2014-2016年在印度尼西亚证券交易所上市的公司进行研究）

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This study aims to examine the influence of company characteristics including Profitability, Leverage, Managerial Ownership, Company Size on Disclosure of Corporate Social Responsibility (CSR) and the impact of Corporate Social Responsibility Disclosures on Stock Prices. This study was conducted on companies listed on the Indonesia Stock Exchange in the 2014-2016 period. The sample selection procedure is done by using purposive sampling method and the results are 14 companies that meet the criteria. The analysis technique that will be used is a two-stage regression analysis. The results showed that the characteristics of the company proved to have an effect on CSR disclosure, among others: profitability and firm size while leverage and managerial ownership were not proven to influence CSR disclosure. Other findings indicate that CSR disclosure affects stock prices as measured by abnormal returns. This finding proves that if the company has good environmental and social performance, investors will respond positively through an increase in stock prices.

机译：本研究旨在考察公司特征（包括盈利能力，杠杆，管理所有权，公司规模）对公司社会责任（CSR）披露的影响以及公司社会责任披露对股票价格的影响。这项研究针对2014年至2016年期间在印尼证券交易所上市的公司进行。样本选择程序是通过有目的的抽样方法完成的，结果是14家符合标准的公司。将使用的分析技术是两阶段回归分析。结果表明，公司的特征被证明会对企业社会责任的披露产生影响，其中包括：盈利能力和公司规模，而杠杆和管理者所有权并未被证明会影响企业社会责任的披露。其他发现表明，企业社会责任的披露会影响以异常收益衡量的股价。这一发现证明，如果公司具有良好的环境和社会绩效，投资者将通过股价上涨做出积极反应。

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《Research Journal of Finance and Accounting》 |2018年第20期|共7页
作者
Linda A.O. Tanor;
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中图分类财务会计;
关键词
Company characteristicsCorporate Social Responsibility DisclosureShare Prices;

机译：公司特征企业社会责任披露股价;

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1. The Effect of Company Size (SIZE), Leverage, Independent Board of Commissioners, and Profitability on Corporate Social Responsibility Disclosure (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2012-2016 Period) [J] . Lawe Anasta, Sabarudin Muslim Journal of Economics and Sustainable Development . 2019,第20期

机译：公司规模（SIZE），杠杆，独立董事委员会和盈利能力对公司社会责任披露的影响（2012-2016年间在印尼证券交易所（IDX）上市的矿业公司的实证研究）
2. The Effect of Environmental Performance And Corporate Social Responsibility Disclosure Towards Financial Performance (Case Study to Manufacture, Infrastructure, And Service Companies That Listed At Indonesia Stock Exchange) [J] . Dessy Angelia, Rosita Suryaningsih Procedia - Social and Behavioral Sciences . 2015,第2期

机译：环境绩效和企业社会责任披露对财务绩效的影响（对在印度尼西亚证券交易所上市的制造，基础设施和服务公司进行案例研究）
3. Good Corporate Governance Mechanism, Firm Characteristics and Corporate Social Responsibility: Empirical Study in Manufacturing Companies Listed in Indonesia Stock Exchange [J] . Kencana Dewi, Mukhtaruddin, Christine Apriany International Journal of Finance and Accounting . 2014,第2期

机译：良好的公司治理机制，企业特征和企业社会责任：在印尼证券交易所上市的制造公司的实证研究
4. Effect of Corporate Social Responsibility Disclosure, Corporate Social Responsibility, and Corporate Social Disclosure Characteristics (Empirical Study on Companies Listed on the Stock Exchange that Enter the CGPI Period: 2010-2016) [C] . Herman Ruslim, Sumarni Hasim Tarumanagara International Conference on the Applications of Social Sciences and Humanities . 2020

机译：企业社会责任披露，企业社会责任和企业社会披露特征的影响（进入CGPI期间的证券交易所上市的实证研究：2010-2016）
5. Corporate Social Responsibility Disclosures by Chinese Manufacturing Companies Listed on the Board of the Shanghai Stock Exchange. [D] . Chen, Ziyu. 2017

机译：在上海证券交易所上市的中国制造公司的企业社会责任披露。
6. THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY TO STOCK RETURNudON INDONESIAN LISTED COMPANIESud(Empirical study of the Manufacturing Companies listed on Indonesia Stock ExchangeudDuring the Period 2008-2009) [O] . Kristiana Erika 2012

机译：企业社会责任对股票收益的影响印度尼西亚上市公司（在印度尼西亚证券交易所上市的制造业公司的实证研究在2008-2009期间）

The Effect Of Company Characteristics On Corporate Social Responsibility Disclosure And It’s Impact On Stock Price (Study at Companies Listed on Indonesia Stock Exchange Period 2014-2016)

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