Faktor-Faktor Yang Mempengaruhi Perusahaan Memenangkan Indonesia Sustainability Reporting Award Dan Dampak Indonesia Sustainability Reporting Award Terhadap Kinerja Perusahaan Di Pasar Modal
Penulis Utama
:
Almira Raissa Hermaya
NIM / NIP
:
F1309004
×This study aimed to investigate the factors that influence corporate won Indonesia Sustainability Reporting Awards (ISRA) and Indonesia Sustainability Reporting Awards (ISRA) impact on company market performance. The sample in this research is 55 data of go-public companies listed in Indonesian Stock Exchange (BEI) and become ISRA participant in 2007-2010.
The research uses ordinal logistic regression analysis to examine the relationship between the dependent and independent variables. There are three variables in this study that is indicators of economic, environmental and social. On the second research uses the independent samples test,proxies with abnormal return and trading volume activity.
The results indicates that the economic and social indicators have no significant effect on the ISRA (0,549 and 0,798 insignificant), while the environmental indicators has a significant effect on the ISRA award (0,044 significant). For independent t-test abnormal return and trading volume does not have significant differences (t =- 0.371 0.380 insignificant) and (t =- 0.257 0.422 insignificant). It can be concluded that the only indicator of the environment affecting the company won the ISRA, and ISRA does not affect a significant market reaction.
Keywords: sustainability reporting, indonesian sustainability reporting award, abnormal return, trading volume activity, indicators of economic, environmental and social.
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Penulis Utama
:
Almira Raissa Hermaya
Penulis Tambahan
:
-
NIM / NIP
:
F1309004
Tahun
:
2011
Judul
:
Faktor-Faktor Yang Mempengaruhi Perusahaan Memenangkan Indonesia Sustainability Reporting Award Dan Dampak Indonesia Sustainability Reporting Award Terhadap Kinerja Perusahaan Di Pasar Modal
Edisi
:
Imprint
:
Surakarta - F. Ekonomi - 2011
Program Studi
:
S-1 Akuntansi Non Reguler
Kolasi
:
Sumber
:
UNS-F. Ekonomi Jur. Akuntansi-F1309004-2011
Kata Kunci
:
Jenis Dokumen
:
Skripsi
ISSN
:
ISBN
:
Link DOI / Jurnal
:
-
Status
:
Public
Pembimbing
:
1. Lulus Kurniasih, SE., MS., Ak
Penguji
:
Catatan Umum
:
Fakultas
:
Fak. Ekonomi dan Bisnis
×
File
:
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