Putri, Arini Dwi and Lingga, Margaretha (2016) The Impact of Environmental Corporate Social Responsibility Disclosure on Firm Characteristics and Investor Reaction in Indonesia. Bachelor thesis, Swiss German University.

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Abstract

This research aims to analyze the impact of corporate social responsibility disclosure (CSRD) on firm characteristics and investor reaction which examines return on asset (ROA), debt to asset ratio (DAR), total asset (TA), abnormal return (AR) and trading volume activity (TVA) as indicators of five companies that are awarded gold or green ranking in PROPER (Program Penilaian Peringkat Kerja Perusahaan) and listed in Indonesian Stock Exchange (IDX). An environmental disclosure index which consists of 12 items used to analyze this research that is based on Global Reporting Initiative (GRI)’s guidelines. The relationship between CSRD and firm characteristics as well as investor reaction was examined using ordinal least square (OLS) regression analysis. It is showed that CSRD has a significant impact on investor reaction and ROA but does not have significant impact with DAR and TA. Thus, it cannot be generalized that CSRD has a significant impact on firm characteristics.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	Corporate Social Responsibility; Disclosure index; PROPER; Firm Characteristics; Investor Reaction.
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD60 Social responsibility of business H Social Sciences > HF Commerce > HF5001 Business
Divisions:	Faculty of Business Administration and Communication > Department of Business Administration
Depositing User:	Atroridho Rizky
Date Deposited:	03 Nov 2020 12:01
Last Modified:	03 Nov 2020 12:01
URI:	http://repository.sgu.ac.id/id/eprint/1326

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