PENGARUH PENGUNGKAPAN INFORMASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM DENGAN RESTATEMENT LAPORAN KEUANGAN SEBAGAI VARIABEL MEDIASI

PENGARUH PENGUNGKAPAN INFORMASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM DENGAN RESTATEMENT LAPORAN KEUANGAN SEBAGAI VARIABEL MEDIASI

corporate social responsibility, company ethics, stock price, restatement of financial statements

This study analyzes the effect of disclosure of Corporate Social Responsibility information on stock prices with the restatement of financial statements as a mediating variable. The Corporate Social Responsibility variable used in this study was measured using the Corporate Social Responsibility Disclosure Index (CSRDI) where the indicators were taken from GRI G4 and the stock price variable used in this study was measured using the cumulative abnormal return proxy. The data used is secondary data from the Indonesia Stock Exchange website, the yahoo finance page, and the website of each company. The sample
used are manufacturing companies listed on the IDX during the 2017-2019 period. The analysis tool used is WarpPLS with pooled data. The results show that companies that disclose Corporate Social Responsibility information have a negative effect on the restatement of financial statements. Meanwhile, companies that disclose Corporate Social Responsibility information have a negative and significant effect on stock prices, financial statement restatements have a significant and
positive effect on stock prices, and financial statement restatements used in this study do not have a mediating effect that can mediate the influence between corporate Social Responsibility on stock prices.

Ulfah Atiqah Sari, Efraim Ferdinan Giri, Haryono Subiyakto

http://jam.stieykpn.ac.id/index.php/jam/issue/view/142

STIE YKPN Yogyakarta

April 2022

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2022