PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN TATA KELOLA PERUSAHAAN TERHADAP RETURN SAHAM

Sandra Yati

Abstract


This study aims to look at the influence of corporate social responsibility
disclosure and corporate governance on stock returns. The samples were
manufacturing sub-sectors of consumer goods that are listed in Indonesia
Stock Exchange reported to the 2006-2008 annual report that is as much as
96 firms. Corporate governance variables tested in this study is the
managerial ownership, board of directors, the audit committee. While the
stock return variables measured by the cumulative abnormal return (CAR).
The results showed that the variables of corporate social responsibility and
corporate governance variables proxy for managerial ownership, board and
audit committee sifnifikan has no effect on stock return.

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Kajian Ekonomi

Fakultas Ekonomi Universitas Sriwijaya

Jalan Srijaya Negara Bukit Besar Palembang, 30139

ISSN : 1693-0436

 

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