{"id":"https://openalex.org/W2144693124","doi":"https://doi.org/10.21002/jaki.2008.12","title":"PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP REAKSI INVESTOR","display_name":"PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP REAKSI INVESTOR","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W2144693124","doi":"https://doi.org/10.21002/jaki.2008.12","mag":"2144693124"},"language":"id","primary_location":{"id":"doi:10.21002/jaki.2008.12","doi":"https://doi.org/10.21002/jaki.2008.12","is_oa":true,"landing_page_url":"https://doi.org/10.21002/jaki.2008.12","pdf_url":"https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1097&context=jaki","source":{"id":"https://openalex.org/S4210218260","display_name":"Jurnal Akuntansi dan Keuangan Indonesia","issn_l":"1829-8494","issn":["1829-8494","2406-9701"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","erih-plus"],"host_organization":"https://openalex.org/P4310315272","host_organization_name":"University of Indonesia","host_organization_lineage":["https://openalex.org/P4310315272"],"host_organization_lineage_names":["University of Indonesia"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Keuangan Indonesia","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1097&context=jaki","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5060108503","display_name":"Rita Yuliana","orcid":"https://orcid.org/0000-0002-5448-2127","observed_orcids":["https://orcid.org/0000-0002-5448-2127"]},"institutions":[{"id":"https://openalex.org/I3132710747","display_name":"Universitas Trunodjoyo Madura","ror":"https://ror.org/03x2m4d16","country_code":"ID","type":"education","lineage":["https://openalex.org/I3132710747"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Rita Yuliana","raw_affiliation_strings":["Universitas Trunojoyo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Trunojoyo","institution_ids":["https://openalex.org/I3132710747"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5011247329","display_name":"Bambang Purnomosidhi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177055848","display_name":"University of Brawijaya","ror":"https://ror.org/01wk3d929","country_code":"ID","type":"education","lineage":["https://openalex.org/I177055848"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Bambang Purnomosidhi","raw_affiliation_strings":["Universitas Brawijaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Brawijaya","institution_ids":["https://openalex.org/I177055848"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5045701047","display_name":"Eko Ganis Sukoharsono","orcid":"https://orcid.org/0000-0002-3293-1067","observed_orcids":["https://orcid.org/0000-0002-3293-1067"]},"institutions":[{"id":"https://openalex.org/I177055848","display_name":"University of Brawijaya","ror":"https://ror.org/01wk3d929","country_code":"ID","type":"education","lineage":["https://openalex.org/I177055848"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Eko Ganis Sukoharsono","raw_affiliation_strings":["Universitas Brawijaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Brawijaya","institution_ids":["https://openalex.org/I177055848"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5060108503"],"corresponding_institution_ids":["https://openalex.org/I3132710747"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":35,"citation_normalized_percentile":{"value":0.39160631,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"5","issue":"2","first_page":"245","last_page":"276"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.9819999933242798},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.9549999833106995},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8600000143051147},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9869999885559082},{"id":"https://openalex.org/keywords/board-of-commissioners-size","display_name":"board of commissioners size","score":0.9350000023841858},{"id":"https://openalex.org/keywords/public-ownership","display_name":"public ownership","score":0.9950000047683716},{"id":"https://openalex.org/keywords/abnormal-returns","display_name":"abnormal returns","score":0.7289999723434448},{"id":"https://openalex.org/keywords/trading-volume","display_name":"trading volume","score":0.9900000095367432},{"id":"https://openalex.org/keywords/investor-reaction","display_name":"investor reaction","score":0.9829999804496765},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.8510000109672546}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.9243254661560059},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7302068471908569},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7057406902313232},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6558816432952881},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6456406712532043},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.5177052021026611},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.1976618468761444},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16944950819015503},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21002/jaki.2008.12","doi":"https://doi.org/10.21002/jaki.2008.12","is_oa":true,"landing_page_url":"https://doi.org/10.21002/jaki.2008.12","pdf_url":"https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1097&context=jaki","source":{"id":"https://openalex.org/S4210218260","display_name":"Jurnal Akuntansi dan Keuangan Indonesia","issn_l":"1829-8494","issn":["1829-8494","2406-9701"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","erih-plus"],"host_organization":"https://openalex.org/P4310315272","host_organization_name":"University of Indonesia","host_organization_lineage":["https://openalex.org/P4310315272"],"host_organization_lineage_names":["University of Indonesia"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Keuangan Indonesia","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21002/jaki.2008.12","doi":"https://doi.org/10.21002/jaki.2008.12","is_oa":true,"landing_page_url":"https://doi.org/10.21002/jaki.2008.12","pdf_url":"https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1097&context=jaki","source":{"id":"https://openalex.org/S4210218260","display_name":"Jurnal Akuntansi dan Keuangan Indonesia","issn_l":"1829-8494","issn":["1829-8494","2406-9701"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","erih-plus"],"host_organization":"https://openalex.org/P4310315272","host_organization_name":"University of Indonesia","host_organization_lineage":["https://openalex.org/P4310315272"],"host_organization_lineage_names":["University of Indonesia"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Keuangan Indonesia","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2144693124.pdf","grobid_xml":"https://content.openalex.org/works/W2144693124.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W114334375","https://openalex.org/W1481522209","https://openalex.org/W1511058118","https://openalex.org/W1979111013","https://openalex.org/W2004945125","https://openalex.org/W2038738709","https://openalex.org/W2072593524","https://openalex.org/W2116636103","https://openalex.org/W2124225785","https://openalex.org/W2124294574","https://openalex.org/W2138630279","https://openalex.org/W2164158771","https://openalex.org/W2245229792","https://openalex.org/W2520630048","https://openalex.org/W2611471231","https://openalex.org/W3193723254"],"related_works":["https://openalex.org/W1827507276","https://openalex.org/W7217075353","https://openalex.org/W2509280631","https://openalex.org/W566546846","https://openalex.org/W1791260113","https://openalex.org/W3424436","https://openalex.org/W2992831557","https://openalex.org/W7219911802","https://openalex.org/W1781603378","https://openalex.org/W2909732996"],"abstract_inverted_index":{"Recently,":[0],"Corporate":[1],"Social":[2],"Responsibility":[3],"(CSR)":[4],"idiom":[5],"can":[6],"be":[7,24],"easily":[8],"found":[9],"in":[10,39,50,63,118,138],"many":[11,47],"accounting":[12],"literatures.":[13],"It":[14],"refers":[15],"to":[16,37,75,98,106,114,148],"the":[17,20,31,55,77,89,99,108,150,160,182],"idea":[18],"that":[19,159,181],"firm":[21,48,79,83,161],"could":[22],"not":[23],"separated":[25],"with":[26],"its":[27],"environment.":[28],"CSR":[29,103,112,174,186],"is":[30,146],"responsibility":[32],"o":[33,57,69,87,91,101,110,120,130,184],"f":[34,58,70,88,92,102,111,121,131,185],"business":[35],"organization":[36],"involve":[38],"protecting":[40],"environment":[41],"and":[42,94,124,165],"social":[43],"welfare.":[44],"In":[45],"fact,":[46],"s":[49,136],"Indonesia":[51,139],"have":[52,168],"already":[53],"applied":[54],"disclosure":[56,113,187],"CSR,":[59],"even":[60],"ju":[61],"st":[62],"a":[64,169,189],"simple":[65],"ways.":[66],"The":[67,128],"objective":[68],"this":[71,132,178],"research":[72,133,179],"are:":[73],"(1)":[74],"identify":[76],"corporate/":[78,82],"characteristics":[80],"including":[81,163],"size,":[84],"profitability,":[85],"size":[86],"board":[90],"commissioners,":[93],"public":[95,166],"ownership":[96,167],"influences":[97,117],"depth":[100],"disclosure,":[104],"(2)":[105],"determine":[107],"impact":[109],"investor":[115],"reaction":[116],"terms":[119],"abnormal":[122],"return":[123],"trading":[125],"volume":[126],"activity.":[127],"sample":[129],"are":[134],"116firm":[135],"listed":[137],"Stock":[140],"Exchange.":[141],"Partial":[142],"Least":[143],"Square":[144],"(PLS)":[145],"used":[147],"test":[149],"hypothesis.":[151],"Based":[152],"on":[153,173,192],"data":[154],"analysis,":[155],"I":[156],"fin":[157],"d":[158],"characteristics,":[162],"profile":[164],"significant":[170,190],"positive":[171],"influence":[172,191],"disclosure.":[175],"And":[176],"also,":[177],"shows":[180],"scope":[183],"has":[188],"investors":[193],"reactions.":[194]},"counts_by_year":[{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":4},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}