RARANTA, JUFARI (2019) ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP ABNORMAL RETURN SAHAM DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Makanan dan Minuman yang Terdaftar di BEI Tahun 2010-2014). S2 thesis, Universitas Mercu Buana.
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Abstract
The purpose of this study are as follows: 1) To examine the effect of Corporate Social Responsibility disclosure to the abnormal return of shares; 2) To examine the effect of Financial Performance on the abnormal return of shares; and 3) To examine the effect of Corporate Social Responsibility disclosure to the abnormal return of shares through Financial Performance. The type of research used in this study is associative casual research (causal assosiative research). The population in this study are manufacturing companies sub Sector of Consumer Goods Food and Beverage Industry Listed on Indonesia Stock Exchange Period 2010-2014. Sample selection by purposive sampling method. The analytical method used to test the hypothesis is Path Analysis Test. The results showed: 1) Disclosure of Corporate Social Responsibility has a positive and significant impact on Abnormal Return of shares; 2) Financial performance as measured by Return On Assets and Return On Equity have positive effect on Abnormal Return of Shares; and 3) Disclosure of Corporate Social Responsibility has an indirect effect on Abnormal Return of Shares through Financial Performance as measured by Return On Assets and Return On Equity. Keywords : Disclosure of Corporate Social Responsibility, Financial Performance, Stock Return Tujuan penelitian ini adalah sebagai berikut : 1) Untuk mengkaji pengaruh Pengungkapan Corporate social responsibility terhadap abnormal return saham; 2) Untuk mengkaji pengaruh Kinerja Keuangan terhadap abnormal return saham; dan 3) Untuk mengkaji pengaruh Pengungkapan Corporate social responsibility terhadap abnormal return saham melaui Kinerja Keuangan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian asosiatif kasual (causal assosiative research). Populasi dalam penelitian ini adalah perusahaan-perusahaan manufaktur sub Sektor Industri Barang Konsumsi Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2010- 2014. Pemilihan sampel dengan metode purposive sampling. Metode analisis yang digunakan untuk menguji hipotesis adalah Uji Analisis Jalur. Hasil penelitian menunjukkan : 1) Pengungkapan Corporate Social Responsibility berpengaruh positif dan signifikan terhadap Abnormal Return saham; 2) Kinerja Keuangan yang diukur dengan Return On Assets maupun Return On Equity berpengaruh positif terhadap Abnormal Return Saham; dan 3) Pengungkapan Corporate Social Responsibility berpengaruh tak langsung terhadap Abnormal Return Saham melalui Kinerja Keuangan yang diukur dengan Return On Assets maupun Return On Equity. Kata kunci : Pengungkapan Corporate Social Responsibility, Kinerja Keuangan, Return Saham
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