Handiyono:, Michella Yessica (2017) Pengaruh Pengungkapan Tanggung Jawab sosial Terhadap Company Stock Price Crash Risk. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap company stock price crash risk. Jika perusahaan yang bertanggung jawab secara sosial berkomitmen pada standar transparansi informasi tinggi dan tidak menyembunyikan bad news, maka mereka akan memiliki resiko crash pada harga saham perusahaan yang rendah. Namun, jika manajer menggunakan pelaporan CSR sebagai pengalih perhatian stakeholder dari bad news, maka CSR akan diasosiasikan dengan tingginya resiko crash. Penelitian dilakukan pada perusahaan manufaktur yang terdaftar di BEI periode 2010-2015. Teknik pengujian hipotesis dilakukan dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kegiatan pengungkapan tanggung jawab sosial oleh perusahaan tidak mempengaruhi tingkatresiko jatuhnya harga saham perusahaan. Penelitian ini menemukan bahwa perusahaan yang melaksanakan dan melaporkan kegiatan tanggung jawab sosial juga memiliki resiko crash harga saham yang rendah namun tidak dapat membuktikan hubungan diantara keduanya. Implikasinya, laporan pertangungjawaban sosial di Indonesia masih sebatas laporan dan belum dipertimbangkan sebagai suatu hal yang dapat menambah nilai perusahaan ataupun yang dapat mencegah perusahaan melakukan perilaku menyimpang.
English Abstract
The objective of this study is to analyze the influence of corporate social responsibility disclosure to company stock price crash risk. If socially responsible companies are committed to high standards of information transparency and do not hide bad news, they will have a low risk of crash. However, if the manager reports CSR to distract the stakeholder from bad news, the CSR will be associated with a high risk of the company stock crash. The study was conducted at manufacturing companies registered on the IDX (BEI) for the 2010-2015 period. Hypothesis testing technique used a multiple regression analysis. The results showed that activities of the corporate social responsibility disclosure by the company did not have an influence toward the risk level of the company stock price crash. This study also found that companies that conduct and report social responsibility activities simultaneously have a low risk of crashes on their company's stock price but cannot prove the relationship between the two. The implication is that social accountability reports in Indonesia are still limited to reports only and have not been considered as anything that can contribute to add value to the compansy or that may prevent the company from unethical behavior.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/658.408/HAN/p/2017/041709067 |
| Uncontrolled Keywords: | SOCIAL RESPONSIBILITY OF BUSINESS, DISCLOSURE IN ACCOUNTING RISK STOK PRICE INDEXES |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.408 Social responsibility of executive management |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 08 Nov 2017 08:26 |
| Last Modified: | 30 Nov 2021 01:03 |
| URI: | http://repository.ub.ac.id/id/eprint/5092 |
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