Pengaruh Corporate Social Responsibility Disclosure Dan Kebijakan Dividen Terhadap Reaksi Investor
Abstract: This research aims
to look at the influence of corporate social responsibility disclosure to
investor reaction and dividend policy on investor reaction. This type of
research is classified for causative research. Population in this research are
companies LQ 45 listed in Indonesia Stock Exchange for three years observation
period (2008-2010). Samples was determined by the method of purposive sampling,
total samples are 30 companies. Data used in this research are secondary data
from annual reports published by PT. Indonesia Stock Exchange for three years.
The method of data analysis is multiple
regression.
The result of this research showed that (1) corporate social
responsibility disclosure are significantly positive impact on investor
reaction, with score of significant is 0,004 < 0,05 that meaning is H1
accepted. (2) And dividend policy
significantly negative impact on investor reaction, with score of significant
is 0,004 < 0,05 that meaning is H2 rejected. This suggests that the company
should be able to give a good performance and convey enough information to
investors about the development of the company.
Penulis: Annisa Maristi
Kode Jurnal: jpakuntansidd130730
