Prosiding Konferensi Ilmiah Akuntansi IX
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR
Abstract
This study aims to determine the effect of the disclosure of the Corporate Social Responsibility (CSR) expressed by manufacturing companies that listed on the IDX during the 2018 to 2020 period in the annual report or sustainability report on the response of investors, with a ratio of return on equity, debt to equity ratio Firm Size as Control variable. Where CSR disclosure is used in research using the CSRI index. Investor response uses Cummulative Abnormal Return (CAR). Based on the results of testing the analysis that CSR disclosure has a positive and significant effect on the car. This provides good visualization of the views of the investor about how a company can be responsible to the environment and the community around the company's scope.
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