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Abstract
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengungkapan informasi CSR dan pengaruhnya terhadap return saham. Sampel sebanyak 176 perusahaan yang mempublikasikan laporan tahunan tahun 2009 pada website BEI, yang dianalisis dengan menggunakan analisis regresi. Hasil penelitian menujukkan bahwa ukuran perusahaan, ukuran dewan komisaris, dan profil perusahaan berpengaruh terhadap pengungkapan informasi CSR pada laporan tahunan. Hasil penelitian juga menunjukkan bahwa pengungkapan informasi CSR berpengaruh terhadap return saham. Hal ini membuktikan bahwa investor mempertimbangkan aspek sosial dalam mengambil keputusan untuk berinvestasi.
Kata kunci: Corporate Social Responsibility (CSR), ukuran perusahaan, ukuran dewan komisaris, profil perusahaan, return saham.
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