PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN PERKEBUNAN SUB SEKTOR SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 -2019)

Abstract

This study aims to determine the effect of disclosure of Corporate Social Responsibility on share prices of oil palm subsector plantation companies listed on the Indonesia Stock Exchange 2017-2019. This type of research used in this research is explanatory research. This research is a quantitative study by processing data in the form of numbers that are measured systematically. Measured data is obtained from oil palm plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period which were obtained from the websites of each company. Meanwhile, stock price data is obtained from the investment world website at www.duniainvest.com. This study uses data analysis methods in the form of multiple linear regression analysis. The results show that the disclosure of economic CSR on stock prices has a significant positive effect on stock prices, Environmental CSR disclosure on stock prices does not have a significant effect on stock prices, Social CSR disclosure on stock prices does not have a significant effect on stock prices, Economic CSR Disclosure, Environmental CSR Disclosure , Social CSR disclosure has a significant effect on share prices simultaneously.