The purpose of this study is to investigate the effect of environmental CSR Disclosure to investor behavior. Proxy of investor behavior is Cummulative Abnormal Returns (CAR). Motivation of study is inconclusive result of effect of environmental CSR disclosure to investor behavior. Main contribution of this research is new approach to measure environmental CSR disclosure by using content analysis of GRI (Global Report Initiative) 4 method. Sources of data from listed company of Indonesias' capital market which acquired from software such as data stream, Eicon database and yahoo.finance. Method of research is quantitative approach and regression model, by processing of pool cross section data collected consisting of simple and multivariate. This Research finding is environmental CSR Disclosure has insignificant effect to investor behavior. Implication of this research to motivates corporates to increase environmental CSR activities in order to save the world, humanity and doing green business. Significancy of the research is to promote green accounting, so accounting can participate in protecting environment in order to elevate the the quality of life .
|Published - 2017
|1st Global Conference on Business, Management and Entreupreuneurship (GCBME-16 ) - ID, Bandung, Indonesia
Duration: 1 Jan 2017 → …
|1st Global Conference on Business, Management and Entreupreuneurship (GCBME-16 )
|1/01/17 → …
- environmental CSR disclosure; investor behavior; content analysis; GRI 4; green business