Date: 06-12-2019 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH RASIO PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE DAN DAMPAKNYA TERHADAP ABNORMAL RETURN SAHAM. STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2013

Detail
Author NOVENTY HARDYANINGSIH
Category Akuntansi Manajemen dan SIA

Abstract

The purpose of this study is to analyze the direct effect of variabel Return On Asstes Ratio, Return On Equity Ratio Net Profit Margin Ratio to Corporate Social Responsibity disclosure,and indirect effect to the abnormal returns, and the direct ffect Corporate Social Responsibility diclosure to abnormal return. The study considered the causative research. The population in this study are companies of mining are listed on the Indonesia Stock Exchange (BEI) in 2012- 2013. Sample were selected using purposive sampling method, and 30 companies were able to fulfill the criteria used sample. The method of analyze used is structural equation modelling (SEM)- PLS with the tool analyze is SmartPLS- 3.0. The result of the research show that: (1) ROA and NPM have significant direct effect to the CSR disclosure and indirect effect to the Abormal Returns, (2) ROE doesn’t have positive and significant direct effect to the CSR disclosure and also doesn’t have significant indirect effect to the Abnormal Returns, (3) CSR diclosure have positive and sinificant to the Abnormal Returns.