THE EFFECT OF ROA, LEVERAGE, THE VALUE OF THE COMPANY AND THE CSR IMPACTS DISCLOSURE OF THE STOCK RETURN.

Anggreini Wulandari

Abstract


This research was conducted with the aim to determine the
eect of ROA, leverage, rm value on the disclosure of cor-
porate social responsibility (CSR) and its impact on stock
returns. To see how much in
uence ROA, Leverage and
rm value on the disclosure of corporate social responsi-
bility (CSR) is partial. To see how much the disclosure
in
uence to corporate the social responsibility (CSR) to re-
turn the shares. The sample is used in this study were
24 companies listed in LQ45 in the year 2007-201 0. In
the present study consists of a variable ROA, leverage, rm
value as independent variables and the disclosure of Cor-
porate Social Responsibility (CSR) and stock return as the
dependent variable. This study uses path analysis method
using the help of software AMOS version 18. The results of
this study indicate that there is a positive leverage on the
disclosure of Corporate Social Responsibility (CSR), while
the variable ROA, and the company had no signicant ef-
fect on the disclosure of Corporate Social Responsibility
(CSR). There was no signicant eect between the disclo-
sure of Corporate Social Responsibility (CSR) to return the
shares. While this research simultaneously indicates that
the variable ROA, leverage, rm value aects the disclo-
sure of Corporate Social Responsibility (CSR) and have an
impact on stock returns.

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