ANALISIS LUAS PENGUNGKAPAN SOSIAL DALAM LAPORAN TAHUNAN PERUSAHAAN DAN PENGARUHNYA TERHADAP REAKSI INVESTOR

Abstract

The research has a purpose to analyse social expression includes about factory influencing social expression in annual report and less influence toward investor reaction.The sample of the research as mand as 25 manufacture company, that is basic industry and chemistry and mining company in Jakarta stoct exchange in the year of 2000-2002.The result of the research gives a proof that (1) the size and the age of company influence posibiucly forward social expoession (2) EPS gives negative and significant influence to ward social expnession (3) institusional property doesalt have influerce and to ward social expression (4) social expression has negative significant influence to ward return abnormal and trade volume.