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Pengaruh corporate social responsibility, intellectual capital dan kebijakan dividen terhadap reaksi pasar = The effect of corporate social responsibility, intellectual capital and dividend policy on market reaction
ABSTRAK
Yola Esthelita, 2016: Pengaruh Corporate Social Responsibility, Intellectual Capital dan Kebijakan Dividen Terhadap Reaksi Pasar. Pembimbing: (1) Yunika Murdayanti, SE, M.Si, M.Ak , (2) M. Yasser Arafat, SE, Akt., MM.
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh Corporate Social Responsibility, Intellectual Capital dan Kebijakan Dividen Terhadap Reaksi Pasar. Objek yang dilakukan dalam penelitian ini adalah mengenai reaksi pasar yang dilihat dari harga saham perusahaan. Ruang lingkup penelitian ini mencakup laporan keuangan perusahaan dan data perdagangan saham dari perusahaan tambang yang terdaftar di Bursa Efek Indonesia tahun 2010 s.d. 2013. Metode penelitian ini adalah menggunakan data sekunder yang diperoleh dari laporan keuangan, annual report perusahaan, dan data perdagangan saham yang didapat dari Yahoo Finance dan Bursa Efek Indonesia. Alat analisis yang digunakan adalah analisis regresi linear berganda pada tingkat signifikansi 5%. Hasil pengujian hipotesis secara simultan menunjukkan bahwa ketiga variable bebas yaitu Corporate Social Responsibility, Intellectual Capital dan Kebijakan Dividen Terhadap Reaksi Pasar secara simultan. Sedangkan hasil penelitian secara parsial menunjukkan hanya Intellectual Capital yang berpengaruh terhadap Reaksi Pasar. Akan tetapi tidak ditemukan bukti bahwa Corporate Social Responsibility dan Kebijakan Dividen berpengaruh terhadap Reaksi Pasar.
Kata kunci: Corporate Social Responsibility, Intellectual Capital, Kebijakan Dividen dan Reaksi Pasar.
ABSTRACT
Yola Esthelita, 2016: Influence of Corporate Social Responsibility, Intellectual Capital and Dividend Policy on Market Reaction. Advisors: (1) Yunika Murdayanti, SE, M.Si, M. Ak, (2) M. Yasser Arafat, SE, Akt., MM.
This study aimed to get empirical evidence about the influence of Corporate Social Responsibility, Intellectual Capital and Dividend Policy on Market Reaction. Objects that are done in this study is about the market reaction seen from the company's stock price. The scope of this study include the financial statements of the company and stock trading data from a mining company listed on the Indonesia Stock Exchange in 2010 - 2013. This research method is using secondary data obtained from the financial statements, the annual report of the company, and stock trading data obtained from Yahoo Finance and the Indonesia Stock Exchange. The analytical tool used is multiple linear regression analysis at a significance level of 5%. Simultaneous hypothesis testing results show that the three independent variables namely Corporate Social Responsibility, Intellectual Capital and Dividend Policy on Market Reaction simultaneously. While the partial results of the study showed only the effect on the Intellectual Capital Market Reaction. But there is no evidence that the Corporate Social Responsibility and the Dividend Policy has effect to Market Reaction.
Keywords: Corporate Social Responsibility, Intellectual Capital, Dividend Policy and Market Reaction.
Bibliografi : lembar 104-105
SS00008146 | SK 8146 | UPT Perpustakaan UNJ (CD.08.2016.005) | Tersedia |
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