Hikmah, Nor and Iwan Triyuwono, SE, Ak, M.Ec, Ph.D and Noval Adib, SE, AK, MSi (2004) Analisis Luas Pengungkapan Sosial Dalam laporan Tahunan Perusahaan Dan Pengaruhnya Terhadap Reaksi investor. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilakukan dengan(1)latar belakang adanya kenyataan bahwa: masalah-masalah sosiai yang seiaiu muncul karena ketidakpuasan terhadap kebijakan perusahaan baik terhadap lingkungan alam maupun lingkungan masyarakat sosial; (2) untuk meminimaiisasi masalah tersebut salah satunya adalah perusahaan harus peduli dengan lingkungan sosial; (3) Salah satu Media yang bisa digunakan untuk pengungkapan sosial adalah laporan tahunan.Tujuan dari penelitian ini adalah: (1) untuk memberikan bukti empiris pengaruh ukuran, Umur, Laba per lembar saham dan kepemilikian institusional terhadap pengungkapan sosial; (2) memberikan bukti empiris pengaruh pengungkapan sosial terhadap reaksi investor. Penelitian ini menggunakan 2 model analisis yaitu model pertama dengan regresi berganda dan model analisis kedua menggunakan regresi Ordinary Least Square (OLS). Hasil penelitian menunjukkan sebagai berikut: (1) ukuran dan umur perusahaan berpengaruh positif terhadap pengungkapan sosial; (2) laba per lembar saham berpengaruh negatif terhadap pengungkapan sosial; (3) kepemilikan institusional tidak berpengaruh terhadap pengungkapan sosial; (4) pengungkapan sosial berpengaruh positip terhadap Abnormal Return dan aktivitas Volume perdagangan saham. Impiikasi penelitian ini memberikan temuan yang positif bagi pihak yang berkepentingan yaitu : (1) investor, hasil penelitian ini menunjukkan bahwa investor sudah merespon dengan baik informasi-informasi sosial yang disajikan perusahaan dalam laporan tahunan; (2) Emiten, hasil penelitian ini akan memberikan masukan bagi emiten agar lebih memperhatikan kualitas dan kuantitas pengungkapan sosial untuk perioda berikutnya; (3) Hasil penelitian ini memberikan kontribusi bagi pihak yang berkepentingan kususnya pemerintah, BAPEPAM dan IAI dalam merumuskan kebijakan dan standar yang berkaitan dengan tanggungjawab sosial perusahaan di Indonesia.
English Abstract
The research was motivated by the facts that (1) social problems which can always emerge because unsatisfactorieness toward companies policy about natural and social environment; (2) in order to minimize those problems, among others companies must have social awareness about their social environment; and (3) one of many media which can be used for social disclosure is annual report. The research objectives are (1) to get empirical evidence about the influence of companies size, age, earning per share and institutional ownership on the social disclosure; (2) to get empirical evidence about the influence of social disclosure on the investor reaction. Researcher used two analysis model. They are multiple regression and ordinary least square (OLS). The results indicate that: (1) companies size and age positively influenced social disclosure; (2) Earning per share negative influenced social disclosure; (3) Institutional ownership did not influenced social disclosure; and (4) social disclosure positively influenced abnormal return and stock trading volume. The research implications give finding which are positive for the interested parties. Those implications are: (1) for investor, the result indicate that investors had responded well companies social disclosure that implied in annual report; (2) for emitents, the result will provide justification to pay more attention on social disclosures quality and quantity in the next periods; (3) the research give contribution for government, BAPEPAM, and IAI in formulating policy and standards of related to companies social responsibility in Indonesia
Other obstract
The research was motivated by the facts that (1) social problems which can always emerge because unsatisfactorieness toward companies policy about natural and social environment; (2) in order to minimize those problems, among others companies must have social awareness about their social environment; and (3) one of many media which can be used for social disclosure is annual report. The research objectives are (1) to get empirical evidence about the influence of companies size, age, earning per share and institutional ownership on the social disclosure; (2) to get empirical evidence about the influence of social disclosure on the investor reaction. Researcher used two analysis model. They are multiple regression and ordinary least square (OLS). The results indicate that: (1) companies size and age positively influenced social disclosure; (2) Earning per share negative influenced social disclosure; (3) Institutional ownership did not influenced social disclosure; and (4) social disclosure positively influenced abnormal return and stock trading volume. The research implications give finding which are positive for the interested parties. Those implications are: (1) for investor, the result indicate that investors had responded well companies social disclosure that implied in annual report; (2) for emitents, the result will provide justification to pay more attention on social disclosures quality and quantity in the next periods; (3) the research give contribution for government, BAPEPAM, and IAI in formulating policy and standards of related to companies social responsibility in Indonesia
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 040402 |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 18 Oct 2024 06:41 |
| Last Modified: | 18 Oct 2024 06:41 |
| URI: | http://repository.ub.ac.id/id/eprint/231726 |
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