FAKTOR-FAKTOR FUNDAMENTAL DAN JENIS INDUSTRI TERHADAP CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP HARGA SAHAM
Different characteristics could be determined by using three approaches categories: structure, performance, andmarket. Structure was determined by factors associated with the development of the company included firmsize, firm age, and the ability to repay the debt. Performance was determined by quan...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Merdeka Malang
2017-03-01
|
| Series: | Jurnal Keuangan dan Perbankan |
| Subjects: | |
| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/817 |
| _version_ | 1819027205365170176 |
|---|---|
| author | Christine Dwi Karya Susilawati Se Tin Lidya Agustina |
| author_facet | Christine Dwi Karya Susilawati Se Tin Lidya Agustina |
| author_sort | Christine Dwi Karya Susilawati |
| collection | DOAJ |
| description | Different characteristics could be determined by using three approaches categories: structure, performance, andmarket. Structure was determined by factors associated with the development of the company included firmsize, firm age, and the ability to repay the debt. Performance was determined by quantitative factors includedthe company’s liquidity and profitability, while the market was determined by factors namely qualitative formof public shares, and the status of the company. The purpose of this study was to test the influence of fundamentalfactors, namely liquidity, profitability, leverage, stock ownership, firm size, firm age and status of thecompany’s CSR, and to test the different types of industries (Consumer Goods, Mining and Forestry sectorsBanking and widespread influence of CSR disclosure in Indonesia). The samples used were 30 companies ofconsumption sector, 31 companies of mining sector and plantation, and 28 companies of banking sector during2010-2012. The company’s data was taken from the annual report. Data analysis technique used multipleregression analysis. The results of this study indicated that the stock ownership and firm age had a significanteffect on the area of CSR (CSR Index), and a significant effect on the CSR Index stock price and type industryinfluence on the CSR Index. |
| first_indexed | 2024-12-21T05:38:46Z |
| format | Article |
| id | doaj.art-577df01ff6524a1ebe20f73613da698f |
| institution | Directory Open Access Journal |
| issn | 1410-8089 2443-2687 |
| language | English |
| last_indexed | 2024-12-21T05:38:46Z |
| publishDate | 2017-03-01 |
| publisher | Universitas Merdeka Malang |
| record_format | Article |
| series | Jurnal Keuangan dan Perbankan |
| spelling | doaj.art-577df01ff6524a1ebe20f73613da698f2022-12-21T19:14:19ZengUniversitas Merdeka MalangJurnal Keuangan dan Perbankan1410-80892443-26872017-03-01183542FAKTOR-FAKTOR FUNDAMENTAL DAN JENIS INDUSTRI TERHADAP CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP HARGA SAHAMChristine Dwi Karya Susilawati0Se Tin1Lidya Agustina2Prodi Akuntansi Fakultas Ekonomi Universitas Kristen Maranatha Jl. Suria Sumantri No.65 Bandung, 40164, IndonesiaProdi Akuntansi Fakultas Ekonomi Universitas Kristen Maranatha Jl. Suria Sumantri No.65 Bandung, 40164, IndonesiaProdi Akuntansi Fakultas Ekonomi Universitas Kristen Maranatha Jl. Suria Sumantri No.65 Bandung, 40164, IndonesiaDifferent characteristics could be determined by using three approaches categories: structure, performance, andmarket. Structure was determined by factors associated with the development of the company included firmsize, firm age, and the ability to repay the debt. Performance was determined by quantitative factors includedthe company’s liquidity and profitability, while the market was determined by factors namely qualitative formof public shares, and the status of the company. The purpose of this study was to test the influence of fundamentalfactors, namely liquidity, profitability, leverage, stock ownership, firm size, firm age and status of thecompany’s CSR, and to test the different types of industries (Consumer Goods, Mining and Forestry sectorsBanking and widespread influence of CSR disclosure in Indonesia). The samples used were 30 companies ofconsumption sector, 31 companies of mining sector and plantation, and 28 companies of banking sector during2010-2012. The company’s data was taken from the annual report. Data analysis technique used multipleregression analysis. The results of this study indicated that the stock ownership and firm age had a significanteffect on the area of CSR (CSR Index), and a significant effect on the CSR Index stock price and type industryinfluence on the CSR Index.http://jurnal.unmer.ac.id/index.php/jkdp/article/view/817Corporate Social Responsibility, firm age, firm size, leverage, liquidity, profitability, status of the company’s, stock ownership, stock price |
| spellingShingle | Christine Dwi Karya Susilawati Se Tin Lidya Agustina FAKTOR-FAKTOR FUNDAMENTAL DAN JENIS INDUSTRI TERHADAP CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP HARGA SAHAM Jurnal Keuangan dan Perbankan Corporate Social Responsibility, firm age, firm size, leverage, liquidity, profitability, status of the company’s, stock ownership, stock price |
| title | FAKTOR-FAKTOR FUNDAMENTAL DAN JENIS INDUSTRI TERHADAP CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP HARGA SAHAM |
| title_full | FAKTOR-FAKTOR FUNDAMENTAL DAN JENIS INDUSTRI TERHADAP CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP HARGA SAHAM |
| title_fullStr | FAKTOR-FAKTOR FUNDAMENTAL DAN JENIS INDUSTRI TERHADAP CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP HARGA SAHAM |
| title_full_unstemmed | FAKTOR-FAKTOR FUNDAMENTAL DAN JENIS INDUSTRI TERHADAP CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP HARGA SAHAM |
| title_short | FAKTOR-FAKTOR FUNDAMENTAL DAN JENIS INDUSTRI TERHADAP CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP HARGA SAHAM |
| title_sort | faktor faktor fundamental dan jenis industri terhadap corporate social responsibility serta dampaknya terhadap harga saham |
| topic | Corporate Social Responsibility, firm age, firm size, leverage, liquidity, profitability, status of the company’s, stock ownership, stock price |
| url | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/817 |
| work_keys_str_mv | AT christinedwikaryasusilawati faktorfaktorfundamentaldanjenisindustriterhadapcorporatesocialresponsibilitysertadampaknyaterhadaphargasaham AT setin faktorfaktorfundamentaldanjenisindustriterhadapcorporatesocialresponsibilitysertadampaknyaterhadaphargasaham AT lidyaagustina faktorfaktorfundamentaldanjenisindustriterhadapcorporatesocialresponsibilitysertadampaknyaterhadaphargasaham |