Pengaruh Pengungkapan Informasi Aktivitas Sosial Perusahaan Terhadap Kinerja Keuangan Perusahaan

Abstract

The objective of this research is to examine what social activities disclosures switch with consumers and
products, environment and energy, business partners, stockholders, communities and labors in annual
financial report have the positive effect to development stock price. The object of this research are food
and beverage companies listed in Indonesian Stock Exchange in 2011. To know and measur the
relationship between enterprise social activities disclosures with development stock price used
multivariate regression analysis. The analysis result R value is 0.212, adjusted R²-0.313, F test value
0.404 with significant degree 0.859 and t test value for every variable 1.208, -0.805, 0.608, -0.428, 0.078
and 0.070 with significant degree 0.258, 0.442, 0.558, 0.679, 0.940 and 0.946. Social activities
disclosures switch with consumers and products, environment and energy, business partners,
stockholders, communities, and labors have no significant doubt to development price stock because the
significant degree higher than 0.05.
Keywords: Social Activities Disclosures, Business Partners, Consumers and Products, Societies, Labors
and Stockholders.