THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON ABNORMAL RETURN IN INDONESIA

Hertanto, Ivan (2019) THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON ABNORMAL RETURN IN INDONESIA. S1 thesis, Universitas Atma Jaya Yogyakarta.

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Abstract

This research tries to find the effect of sustainability report disclosure on abnormal return in Indonesian listed firms. Population selected in this research is all type of companies which publish their sustainability report for a 3 consecutive years from 2015-2017. Purposive sampling technique used to take the samples which results in 84 samples from total 28 companies that fuifil the criteria of samples in this research. Result concluded from this research will shows that sustainability report has negative non-significant impact to abnormal return. However, P/B ratio shows that it has a positive and significant impact to abnormal return. This research find that investor still not yet included sustainability report as one of their main focuses to make decision on investing that can be seen from the abnormal return.

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