The effect of firm size, media exposure and industry sensitivity to corporate social responsibility disclosure and its impact on investor reaction
The purpose of this study is to examine the effect of firm size, media exposure and industry sensitivity to corporate social responsibility disclosure and its impact on investor reaction. This study population is a company listed on Indonesian Stock Exchange.Samples were taken by using purposive sam...
| Main Authors: | , , |
|---|---|
| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2015
|
| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/17601/1/465-ICAS2015%20465-472.pdf |
| _version_ | 1825803901514809344 |
|---|---|
| author | Andreas, , Desmiyawatia, , Liani, Warda |
| author_facet | Andreas, , Desmiyawatia, , Liani, Warda |
| author_sort | Andreas, , |
| collection | UUM |
| description | The purpose of this study is to examine the effect of firm size, media exposure and industry sensitivity to corporate social responsibility disclosure and its impact on investor reaction. This study population is a company listed on Indonesian Stock Exchange.Samples were taken by using purposive sampling method in order to obtain a sample of 53 companies.Data were analysed using partial least squares path modelling.The result reveals that firm size, media exposure and industry sensitivity have a significant effect on corporate social responsibility disclosure; firms size, media exposure and industry sensitivity does not directly effect on investor reaction; corporate social responsibility disclosure directly effect on investor reaction and mediates relationship between firm size, media exposure, industry sensitivity and investor reaction. |
| first_indexed | 2024-07-04T06:05:32Z |
| format | Conference or Workshop Item |
| id | uum-17601 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:05:32Z |
| publishDate | 2015 |
| record_format | eprints |
| spelling | uum-176012016-04-12T07:18:07Z https://repo.uum.edu.my/id/eprint/17601/ The effect of firm size, media exposure and industry sensitivity to corporate social responsibility disclosure and its impact on investor reaction Andreas, , Desmiyawatia, , Liani, Warda HF5601 Accounting The purpose of this study is to examine the effect of firm size, media exposure and industry sensitivity to corporate social responsibility disclosure and its impact on investor reaction. This study population is a company listed on Indonesian Stock Exchange.Samples were taken by using purposive sampling method in order to obtain a sample of 53 companies.Data were analysed using partial least squares path modelling.The result reveals that firm size, media exposure and industry sensitivity have a significant effect on corporate social responsibility disclosure; firms size, media exposure and industry sensitivity does not directly effect on investor reaction; corporate social responsibility disclosure directly effect on investor reaction and mediates relationship between firm size, media exposure, industry sensitivity and investor reaction. 2015-08-17 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/17601/1/465-ICAS2015%20465-472.pdf Andreas, , and Desmiyawatia, , and Liani, Warda (2015) The effect of firm size, media exposure and industry sensitivity to corporate social responsibility disclosure and its impact on investor reaction. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA. http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/149-the-effect-of-firm-size-media-exposure-and-industry-sensitivity-to-corporate-social-responsibility-disclosure-and-its-impact-on-investor-reaction |
| spellingShingle | HF5601 Accounting Andreas, , Desmiyawatia, , Liani, Warda The effect of firm size, media exposure and industry sensitivity to corporate social responsibility disclosure and its impact on investor reaction |
| title | The effect of firm size, media exposure and industry
sensitivity to corporate social responsibility disclosure and its impact on investor reaction |
| title_full | The effect of firm size, media exposure and industry
sensitivity to corporate social responsibility disclosure and its impact on investor reaction |
| title_fullStr | The effect of firm size, media exposure and industry
sensitivity to corporate social responsibility disclosure and its impact on investor reaction |
| title_full_unstemmed | The effect of firm size, media exposure and industry
sensitivity to corporate social responsibility disclosure and its impact on investor reaction |
| title_short | The effect of firm size, media exposure and industry
sensitivity to corporate social responsibility disclosure and its impact on investor reaction |
| title_sort | effect of firm size media exposure and industry sensitivity to corporate social responsibility disclosure and its impact on investor reaction |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/17601/1/465-ICAS2015%20465-472.pdf |
| work_keys_str_mv | AT andreas theeffectoffirmsizemediaexposureandindustrysensitivitytocorporatesocialresponsibilitydisclosureanditsimpactoninvestorreaction AT desmiyawatia theeffectoffirmsizemediaexposureandindustrysensitivitytocorporatesocialresponsibilitydisclosureanditsimpactoninvestorreaction AT lianiwarda theeffectoffirmsizemediaexposureandindustrysensitivitytocorporatesocialresponsibilitydisclosureanditsimpactoninvestorreaction AT andreas effectoffirmsizemediaexposureandindustrysensitivitytocorporatesocialresponsibilitydisclosureanditsimpactoninvestorreaction AT desmiyawatia effectoffirmsizemediaexposureandindustrysensitivitytocorporatesocialresponsibilitydisclosureanditsimpactoninvestorreaction AT lianiwarda effectoffirmsizemediaexposureandindustrysensitivitytocorporatesocialresponsibilitydisclosureanditsimpactoninvestorreaction |