ANALISIS PERBEDAAN KINERJA SAHAM PADA PERUSAHAAN YANG MELAKUKA CORPORATE SOCIAL RESPONSIBILITY DAN PERUSAHAAN YANG TIDAK MELAKUKAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Beni Suhendra Winarso Universitas Ahmad Dahlan
  • Indah Kurniawati Universitas Ahmad Dahlan

DOI:

https://doi.org/10.12928/j.reksa.v6i1.2554

Keywords:

Corporate Social Responsibility, the price earnings ratio, price to book value, earnings per share

Abstract

The purpose of this study was to examine differences in the performance of stock in a company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in companies listed on the Indonesia Stock Exchange.
 
Samples of this company is a manufacturing company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in 2013. The stock performance is analyzed by using the ratios earnings price ratio, price-to-book ratio and earnings per share and do independent samples test or Mann Whitney test for testing the significance of differences.

 

 The results of this study indicate that outlines the company's stock performance that does Corporate Social Responsibility has no difference with the stock performance of companies that do not do a Corporate Social Responsibility. This is shown by the results obtained in the analysis of financial ratios which includes price earnings ratio, price to book value and earnings per share.

References

Cheng & Chriatiawan (2011), Pengaruh Pegungkapan Corporate Social Responsibility terhadap abnormal retun, Jurnal Akuntansi dan keuangan, Vol 13 No 1 Mei 2011

Sari, pengaruh karakteristik peusahaa erhadap Corporate Social Responsibility disclousure pada perusahaan manufaktur yang terdaftar di Bursa Efek Jakarta.,Jurnal Nominal/ Volume I No I tahun 2012

Sindhudiptha dan Yasa, Pengaruh Corporate Social Responsibility pada kinerja keuangan perusahaan dan implikasinya terhadap nilai perusahaan, E-jurnal Akuntansi Universitas Udayana 4.2 (2013): ISSN : 2302 -8556

Yaparto, Frisko & Eriandani, (2013), Pengaruh CSR terhadap kinerja keuangan pada sector manufaktur yang terdaftar di Bursa efek Indonesia periode 2010-2011, Calyptr, Jurnal ilmiah Uni Surabaya Vol 2 No: 1 ( 2013)

Yuliana, Purnomosidni dan Sukoharsono ( 2008), pengaruh karakteristik perusahaan terhadap pegungkapan Corporate Social Responsibility (CSR) dan dampaknya terhadap reaksi investor.

Downloads

Published

2019-02-25

Issue

Vol. 6 No. 1 (2019)

Section

Articles

License

Authors who publish with JURNAL REKSA agree to the following terms:
  1. Authors retain copyright and grant the JURNAL REKSA right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in JURNAL REKSA.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in JURNAL REKSA.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).