Pengaruh Pengungkapan Corporate Social Responsibility dan Return on Assets Terhadap Harga Saham

Abstract

This study aims to determine how much influence the disclosure of Corporate Social Responsibility and Return on Assets (ROA) of the stock price by carrying out an analysis of the company's Corporate Social Responsibility disclosure listed in the Indonesia Stock Exchange (IDX). The data is analyzed secondary data in the form of time-series of the 20112013 disclosures of Corporate Social Responsibility and Return on Assets (ROA) of the Stock Price on mining companies. As well as the share price used in this study is the average stock price of 5 (five) days after the date of the announcement (publication) financial statements. Analysis using the classical assumption test and multiple linear regression. In this study it was found that the influence of the two independent variables of Corporate Social Responsibility and Return on Assets (ROA) variable can explain the stock price by 15.4% and the results of the hypothesis of Corporate Social Responsibility and Return on Assets (ROA) simultaneously on Stock Price accepted. CSR and ROA positive effect on stock prices in the stock market.