Pengaruh Pengumuman Indonesia Sustainability, Reporting Award (ISRA) terhadap Kepercayaan Investor  

Oleh:

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Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Widya Warta: Jurnal Ilmiah Universitas Katolik Widya Mandala Madiun vol. 34 no. 01 (Jan. 2010), page 104-114.
Topik: Indonesia Sustainability; Reporting Award

Ketersediaan

Perpustakaan PKPM Nomor Panggil: W76 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Indonesia Sustainability Reporting Award (ISRA) is an award awarded to companies with good performance on Sustainability Reporting (SR). Sustainability Reporting is related to company's capability in economic affairs, environment, and social responsibility. It is an effective means to keep reputation, build stakeholder's trust, and increas company's value for investors. ISRA is expected to give a positive contribution to companies which were awarded ISRA in order to be trusted by investors. Yet, whether those companies were indeed getting investors' trust was uknown. The aim of this research was to examine the impact of ISRA awarding on stock price. Here, Paired Sample T-test was applied with abnormal return variable. The result of the research showed that the announcement of ISRA receivers didn't hace any significant effect on investors' trust. In other words, the announcement of ISRA receivers didn't have information content: hence, it didn't increase investor's trust.

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