PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA PASAR PERUSAHAAN PERTAMBANGAN DI INDONESIA

Prabawani, Trinia (2013) PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA PASAR PERUSAHAAN PERTAMBANGAN DI INDONESIA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Recently, more companies begin to care the social environment. Accounting is a part of business field required to respon the company improvement. Accounting role is shown by the rising of Corporate Social Responsibility. Through the social disclosure, the company can communicate their social activity and get legitimation from all stakeholders. The purpose of this research is to investigate how the influence of Corporate Social Responsibility towards the market performance in Indonesian mining companies. CSRDI (Corporate Social Responsibility Disclosure Index) is used as a measure of CSR disclosure based on GRI indicators (Global Reporting Initiatives) and the performance of the market in this research is measured by the value of Tobin's Q. Data collection using purposive sampling method to mining companies listed on the Indonesia Stock Exchange. This research uses 31 annual report 2011-2012. Simple regression analysis techniques used in analyzing the data. The result of this research shows that the Corporate Social Responsibility have positive and significant influence with performance market. Keywords: Corporate Social Responsibility, performance market, Tobin’s Q.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Lia Primadani
    Date Deposited: 10 May 2014 19:31
    Last Modified: 10 May 2014 19:31
    URI: https://eprints.uns.ac.id/id/eprint/16016

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