PROS Yeterina Widi Nugrahanti Supatmi Pengaruh Pengungkapan Tanggung Jawab Sosial Abstract
lSI
OAFTAR
PROCEEDING·
CJROWTH AND MKfURITY HYPOTHESES ON DIVIDEND POLICY: iNDONESIAN
05
PERSPECTIVE
FMI-040: Fitri Ismiyanti
DOES MISPRIClNi A F FE CT INVESTMENT AND CAPITAL STRUCTURE OF
06
INDONESIAN F IRMS?
FMI-042: Risal tanti d an Linda Ariany Mahastanti
PREIKSI KEBIJAKAN U TAN G , P ROFITABILITAS, l KU DI T A S, UKURAN,
DAN
09
STATUS PERUSAHAAN TERHADAP KEMUNGKlNAN PENENTUAN PERIN GKAT
OBLIGASI: STUD! E M PIR ! K PADA PERUSAHAAN YANG MENERBITKAN
OBLIGASI DI BURSA EFE K iNDONESIA
FMI-057: Bram
Hadianto dan M.
Sieniy Veronica Wijaya
PERSONAL FINANCIAL PLANNING: TANTANGAN MASA DEPAN?
10
FMI-060: Maya Malinda
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG
ll
JAWAB SOSIAL PE RUSAHAAN MANUFAKTUR INDONESIA
FM 1-073: Elina Sanjaya dan Golrida Karyawati
P ENGUKURAN DAN FAKTOR PENENT U EFISIENSI P ERBANKAN
12
FMI-076: Muazaroh
J?ENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDITOR
12
. TERHADAP KEMUNGKINAN P R AKTIK MANAJEMEN LABA
FMl-088: H. Isnurhadi dan Kartika Rachma Sari
PENGARUH KAS, P!UTANG, PERSEDIAAN T ERHADAP RETABILITAS MODAL
13
KERJA UMKM K E R A JIN A N KULIT DAN TAS TANGGULANGIN SIDOARJO
FM!-090:
Wirawan ED
Radianto dan Elisa Budi a ni Yus uf
PERTUMBUHAN E A RNING PER SHARE, P RICE TO BOOK VAL UE DAN PRJCE
EARNING RATtO SEBAGAI DASAR KEPUTUSAN STOCK SPLIT
FM!-094:
Djoni
Budiardjo dan Joshe Hana Hapsari
13
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
TERHADAP NILAI PERUSAHAAN
Yeterina Widi Nugrahanti
Supatmi
Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana
Abstract
The purpose of this study is to examine the effect of the information of Corporate
Social Responsibility (CSR) disclosed in the companies’ annual reports on the corporate’s
value. The corporate social responsibility disclosures include details of economic
performance, environment performance and social performance. The corporate’s value is
measured by financial performance(ROE) and market performance (Tobin’s Q).
The sample of this research was extracted with purposive sampling method. The
sample of the study consist of 87 annual reports. The sample listed on the Bursa Efek
Indonesia as of December 31, 2007 and 2008. The technique for examining hypothesis is
multiple regression analysis by using SPSS 16.00 programs. The empirical results of the
study show that the level of CSR disclosures had not significant influence to corporate’s
value which is measured by financial performance (ROE). Beside this, the results of the study
show that level of CSR disclosures had positive effect to corporate’s value which is measured
by market performance (Tobin’s Q). It indicates that investors assess the CSR information
disclosed by the companies in their annual reports for their investment decision.
Keywords: Corporate Social Responsibility disclosures, firm value, financial performance,
market performance.
1
OAFTAR
PROCEEDING·
CJROWTH AND MKfURITY HYPOTHESES ON DIVIDEND POLICY: iNDONESIAN
05
PERSPECTIVE
FMI-040: Fitri Ismiyanti
DOES MISPRIClNi A F FE CT INVESTMENT AND CAPITAL STRUCTURE OF
06
INDONESIAN F IRMS?
FMI-042: Risal tanti d an Linda Ariany Mahastanti
PREIKSI KEBIJAKAN U TAN G , P ROFITABILITAS, l KU DI T A S, UKURAN,
DAN
09
STATUS PERUSAHAAN TERHADAP KEMUNGKlNAN PENENTUAN PERIN GKAT
OBLIGASI: STUD! E M PIR ! K PADA PERUSAHAAN YANG MENERBITKAN
OBLIGASI DI BURSA EFE K iNDONESIA
FMI-057: Bram
Hadianto dan M.
Sieniy Veronica Wijaya
PERSONAL FINANCIAL PLANNING: TANTANGAN MASA DEPAN?
10
FMI-060: Maya Malinda
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG
ll
JAWAB SOSIAL PE RUSAHAAN MANUFAKTUR INDONESIA
FM 1-073: Elina Sanjaya dan Golrida Karyawati
P ENGUKURAN DAN FAKTOR PENENT U EFISIENSI P ERBANKAN
12
FMI-076: Muazaroh
J?ENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDITOR
12
. TERHADAP KEMUNGKINAN P R AKTIK MANAJEMEN LABA
FMl-088: H. Isnurhadi dan Kartika Rachma Sari
PENGARUH KAS, P!UTANG, PERSEDIAAN T ERHADAP RETABILITAS MODAL
13
KERJA UMKM K E R A JIN A N KULIT DAN TAS TANGGULANGIN SIDOARJO
FM!-090:
Wirawan ED
Radianto dan Elisa Budi a ni Yus uf
PERTUMBUHAN E A RNING PER SHARE, P RICE TO BOOK VAL UE DAN PRJCE
EARNING RATtO SEBAGAI DASAR KEPUTUSAN STOCK SPLIT
FM!-094:
Djoni
Budiardjo dan Joshe Hana Hapsari
13
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
TERHADAP NILAI PERUSAHAAN
Yeterina Widi Nugrahanti
Supatmi
Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana
Abstract
The purpose of this study is to examine the effect of the information of Corporate
Social Responsibility (CSR) disclosed in the companies’ annual reports on the corporate’s
value. The corporate social responsibility disclosures include details of economic
performance, environment performance and social performance. The corporate’s value is
measured by financial performance(ROE) and market performance (Tobin’s Q).
The sample of this research was extracted with purposive sampling method. The
sample of the study consist of 87 annual reports. The sample listed on the Bursa Efek
Indonesia as of December 31, 2007 and 2008. The technique for examining hypothesis is
multiple regression analysis by using SPSS 16.00 programs. The empirical results of the
study show that the level of CSR disclosures had not significant influence to corporate’s
value which is measured by financial performance (ROE). Beside this, the results of the study
show that level of CSR disclosures had positive effect to corporate’s value which is measured
by market performance (Tobin’s Q). It indicates that investors assess the CSR information
disclosed by the companies in their annual reports for their investment decision.
Keywords: Corporate Social Responsibility disclosures, firm value, financial performance,
market performance.
1