PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA LAPORAN TAHUNAN TERHADAP HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM

Abstract

This research is aimed to analyze of effect Corporate Social Responsibility Disclosure at annual report to share price and trading volume on companies listed on the Indonesia Stock Exchange. Disclosure of corporate social responsibility consists of four themes, namely social themes, consume and products theme, theme of employement, and environment themes. The share price used in this study is closing price. While the trading volume of share used are the share traded divided by shares outstanding. Data collection method used was purposive sampling. Analyses were performed using the t-test and simple regression nalysis. This is done to determine the influence of independent variable on the dependent variable. Based on regression analysis of test results, it can be concluded that the disclosure corporate social responsibility variables affect the share price but variable disclosure of corporate social responsibility is not a positive influence on stock trading volume.