Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Reaksi Investor Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

The research aims to examine the effect of the disclosure of corporate social responsibility to the reaction of investors with firm size as moderating variable. The population of this research were mining and agriculture companies listed on Indonesia Stock Exchange in year 2010 and 2011. This research sample determined by using purposive sampling method. The samples obtained were as much 38 companies. The analysis method in this research is multiple regression analysis. The result of this research showed that disclosure of corporatre social responsibility to reaction of investors was not effect. Firm size as moderating variable in relation between disclosure of corporate social responsibility and reaction of investor can’t effect too