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The Effect Of Disclosure CSR GRI-On Market Reaction In Listed Energy Based Companies In Indonesia

JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

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Title The Effect Of Disclosure CSR GRI-On Market Reaction In Listed Energy Based Companies In Indonesia
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Creator Maharani, Astrid; Universitas Muhammadiyah Jember
Rozzaid, Yusron
 
Subject —
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Description This study aims to analyze of the implementation Corporate Social Responsibility (CSR) disclosure on market reaction to energy companies listed on the Indonesia Stock Exchange. The development of previous research, and the effective implementation of the Global Reporting Initiative that uses the 2016 GRI standard which was approved in 2016 by the Global Sustainability Standards Board (GASB) which then effectively applies starting July 1, 2018. The result, GRI standard CSR disclosure has no effect on the market reaction of energy companies listed on the Indonesia Stock Exchange. In the results of this study the possibility of stakeholders other than investors still assume that CSR carried out by the company is oriented to long-term company performance, while the thinking as an investor or potential investor is only about how to optimize short-term company performance.
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Publisher Universitas Islam Lamongan
 
Contributor —
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Date 2022-02-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artikel yang dipeer-review
 
Format application/pdf
 
Identifier https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/1027
10.30736/ja.v7i1.1027
 
Source JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI); Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI); 134-144
2621-3168
2502-3764
10.30736/ja.v7i1
 
Language eng
 
Relation https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/1027/pdf_60