Rasyid, UmarAr (2015) Pengaruh Sustainability Reporting Award Terhadap Abnormal Return Dan Trading Volume Activity (Studi Kasus Pada Perusahaan Pemenang Sustainability Reporing Award Tahun 2012-2014 Yang Listing Di Bursa. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui apakah pengungkapan Sustainability Reporting Award mempengaruhi Abnormal Return dan juga Trading Volume Activity. Sampel yang digunakan sebanyak 32 perusahaan pemenang Sustainability Reporting Award (SRA) yang sebelumnya telah diseleksi menggunakan metode purposive sampling. Data yang digunakan berupa harga saham penutupan harian , Indeks harga Saham Gabungan (IHSG), jumlah saham masing-masing perusahaan yang diperdagangkan, jumlah saham masing-masing perusahaan yang beredar. Data didapatkan dari data di Bursa Efek Indonesia, serta dari media online yaitu www.finance.yahoo.com dan www.idx.co.id. Periode pengamatan yang digunakan yaitu 15 hari aktif bursa saham setelah pengumuman SRA dan 15 hari aktif bursa saham sebelum Pengumuman SRA. Pengujian hipotesis menggunakan uji Paired Sample T Test dan Two Related Sample Test. Kesimpulan yang didapatkan yaitu pengungkapan Sustainability Reporting Award tidak memberikan dampak yang signifikan terhadap perubahan Abnormal Return dan Trading Volume Activity. Kata Kunci: Corporate Social Responsibility, Sustainability Reporting Award, Abnormal Return, Trading Volume Activity
English Abstract
The purpose of this research is to find out if the disclosure of sustainability reporting award affect abnormal return and also trading the volume of activity. The sample used as many as 32 the winning company sustainability reporting award (SRA) which have previously been selected uses the method of purposive sampling. The data used in the form of closing share price daily, composite stock price index (IHSG), the number of shares each of the enterprises being traded, the number of shares each of the enterprises in circulation. Data was obtained from the indonesia stock exchange, as well as from media online namely www.finance.yahoo.com and www.idx.co.id. A period of observation used at 15 active day the stock market as of the announcement SRA and 15 days active the stock market before the announcement of the SRA. The testing of hypotheses use the paired sample t test and two related sample test. The conclusions obtained i.e. disclosure of Sustainability Reporting Award does not give a significant impact of Abnormal Return changes and Trading Volume of Activity.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/413/ 051505343 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Kustati |
| Date Deposited: | 07 Sep 2015 09:56 |
| Last Modified: | 07 Sep 2015 09:56 |
| URI: | http://repository.ub.ac.id/id/eprint/108011 |
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