Does CSRD moderate the effect of financial performance on stock return? Evidence of Indonesian mining companies

Hapsoro, Dody and Wicaksono, Crescentiano Agung and Primaretka, Theodora Anindita (2020) Does CSRD moderate the effect of financial performance on stock return? Evidence of Indonesian mining companies. Jurnal Akuntansi dan Auditing Indonesia, 24 (1). pp. 1-10. ISSN p-ISSN : 1410 - 2120 | e-ISSN : 2528 - 6528

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Official URL: https://journal.uii.ac.id/JAAI/article/view/13415

Abstract

The purpose of this study is to examine the effect of financial performance on stock returns with corporate social responsibility disclosure as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) 2014-2016 period. This study used multiple linear regression to examine the corporate social responsibility disclosure in moderating the effect of financial performance on stock returns. The measurement of financial performance uses financial ratios, namely return on equity. The test results showed that partial return on equity had a positive and significant effect on stock returns. Furthermore, corporate social responsibility disclosure strengthens the effect of return on equity on stock returns. The implication of this research is for potential investors who want to invest in stocks should consider more disclosure of corporate social responsibility, because disclosure of corporate social responsibility is proven to be able to strengthen the effect of return on equity on increasing stock returns.

Item Type: Article
Uncontrolled Keywords: return on equity, corporate social responsibility disclosure and stock return
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 28 Oct 2020 04:16
Last Modified: 28 Oct 2020 04:16
URI: http://repository.stieykpn.ac.id/id/eprint/909

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