PENGARUH INFORMASI LABA AKUNTANSI, UKURAN PERUSAHAAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP ABNORMAL RETURN SAHAM

Abstract

RESTI INDAH PURWANINGSIH. The Influence of Accounting Profit Information, Company Size, Corporate Social Responsibility Disclosure and Proportion of Independent Commissioner on Abnormal Stock Return. Faculty of Economics, State University of Jakarta. 2017. The purpose of this research is to analyze the influence of accounting profit information on abnormal stock return, the influence of company size on abnormal stock return, the influence of corporate social responsibility disclosure on abnormal stock return and the influence of proportion of independent commissioner on Abnormal Stock Return. Period used are three years, 2013 – 2015. It uses secondary data such as annual report from Indonesia Stock Exchange, sustainability report from company’s official site and stock prices from Yahoo Finance and Dunia Investasi websites. The use of technique analysis is multiple regression analysis and technique used for sampling is purposive sampling, obtained 27 samples on non financial public company and 81 observations. Abnormal stock return as dependent variable is measured by cumulative abnormal return during 7 days observation. While independent variables are accounting profit information obtained from changes in net income, company size obtained from Ln total assets, corporate social responsibility disclosure obtained from the division of company’s total disclosure with total disclosure that is a must and proportion of independent commissioner obtained from the division of total independent commissioner with total board of commissioner. T-test result showed that accounting profit information does not has an influence on abnormal stock return, company size has an influence on abnormal stock return, corporate social responsibility disclosure does not has an influence on abnormal stock return and proportion of independent commissioner does not has an influence on abnormal stock return. Keywords : Abnormal Stock Return, Accounting Profit Information, Company Size, Corporate Social Responsibility Disclosure, Proportion of Independent Commissioner