Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi

Wirakusuma, Made Gede; M.Ak,

doi:10.24843/eja.2020.v30.i02.p13

Cited by 7 publications

(11 citation statements)

References 5 publications

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“…One way is to make corporate social responsibility a priority or what is better known as corporate social responsibility. Companies are required to carry out social and environmental responsibilities to the community as a result of the company's presence in the environment and community areas (Purawan & Wirakusuma, 2020).…”

Section: Figure 1 Stock Price Movementsmentioning

confidence: 99%

“…Stakeholders have the power to influence how a business uses its financial resources. As a result, when stakeholders have influence over significant financial resources for a business, the business will respond in a way that satisfies their needs, thereby giving stakeholders the right to know how business operations impact them (Purawan & Wirakusuma, 2020). According to this theory, the role of stakeholders will influence the sustainability of a company.…”

Section: Literature Review 21 Stakeholder Theorymentioning

confidence: 99%

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Contribution of Corporate Social Responsibility as a Mediator in Firm Value

Faticha Putri,

Susilowati

2024

Transekonomika

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This research investigates the impact of Environmental, Social, Governance (ESG) and Corporate Social Responsibility (CSR) factors on the value of transportation companies listed on the Indonesia Stock Exchange. ESG and CSR have become increasingly important for businesses as stakeholders demand sustainable and socially responsible practices. The objective of this study is to comprehend how ESG and CSR affect firm value, with CSR acting as a mediator in this relationship. Additionally, the study explores the influence of Good Corporate Governance (GCG) on firm value and CSR. Quantitative methods are employed, utilizing secondary data analysis from annual reports of transportation companies listed on the Indonesia Stock Exchange. Regression techniques are used to analyze the data and test hypotheses regarding the influence of ESG, CSR, and GCG on firm value. The results indicate that ESG has a negative impact on firm value, while CSR has a positive impact. Furthermore, CSR acts as a mediator between ESG and firm value. Conversely, GCG does not significantly influence CSR or firm value. These findings suggest that transportation companies should prioritize CSR practices to enhance their firm value. Additionally, further research is needed to gain a deeper understanding of the relationship between CSR, firm value, and sustainability.

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Section: Figure 1 Stock Price Movementsmentioning

confidence: 99%

Section: Literature Review 21 Stakeholder Theorymentioning

confidence: 99%

Contribution of Corporate Social Responsibility as a Mediator in Firm Value

Faticha Putri,

Susilowati

2024

Transekonomika

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“…Namun, penelitian Sabatini & Sudana (2019) memperoleh hasil yang berbeda yaitu pengungkapan CSR berpengaruh negatif pada nilai perusahaan. Purawan & Wirakusuma (2020) menemukan hasil yang bertolak belakang dengan sebelumnya di mana pengungkapan CSR tidak berpengaruh pada nilai perusahaan. Adanya ketidakkonsistenan hasil dari penelitian sebelumnya maka perlu dilakukan penelitian kembali mengenai pengaruh pengungkapan CSR pada nilai perusahaan.…”

Section: Pendahuluanunclassified

Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Good Corporate Governance sebagai Pemoderasi

Yudiantari,

Yasa

2023

E-Jurnal Akuntansi

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The purpose of study to obtain empirical evidence on the influence of Corporate Social Responsibility disclosure on firm value with Good Corporate Governance as a moderator. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sample was determined used purposive sampling technique and obtained the number of samples used as objects of observation was 134 company data. The data analysis technique used is Moderate Regression Analysis (MRA). Based on the analysis conducted, the results were obtained that the Corporate Social Responsibility disclosure has a positive effect on firm value and Good Corporate Governance weakens the positive effect of Corporate Social Responsibility disclosure on firm value. Corporate Social Responsibility Disclosure; Good Corporate Governance; Firm Value

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“…This view is proven by several studies both inside and outside the country that show that CSR disclosure has a positive influence on firm value [9], [10]. However, several other studies show that CSR has a negative impact [11], [12] or does not affect the value of the company, [13] [14], [15].…”

Section: Introductionmentioning

confidence: 95%

The Impact of Sustainability Practices on Stock Return: The Relationship Between Firm Value, CSR Disclosure, Firm Size and Profitability Evidence from Indonesia Publics Firms Listed on (SRI)-KEHATI Index

Nur¹

2021

Proceedings of the 1st International Conference on Sustainable Management and Innovation, ICoSMI 2020, 14-16 September 2020, Bo

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Corporate Social Responsibility (CSR) projects of companies demonstrate the values and models of corporate governance and emphasize the relationship between business strategy and commitment to a sustainable global economy. Through CSR activities, companies can communicate sustainability performance that ultimately has an impact on its value. This study examines the relationship between CSR disclosure and firm value in Indonesia. The sample consists of Indonesian listed companies listed on (SRI)-KEHATI Index, period 2016-2019. Using multiple regression on the list of CSR disclosure, this study showed that CSR had no significant effect on the value of the firm. Nevertheless, it has been shown that the size of the companies significantly strengthens the effect of CSR on the firm value. In more detail, the size of the company also significantly moderates the dimensions of CSR disclosure. Although profitability does not moderate the effect of CSR on the firm value, including all components of CSR

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Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi

Cited by 7 publications

References 5 publications

Contribution of Corporate Social Responsibility as a Mediator in Firm Value

Contribution of Corporate Social Responsibility as a Mediator in Firm Value

Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Good Corporate Governance sebagai Pemoderasi

The Impact of Sustainability Practices on Stock Return: The Relationship Between Firm Value, CSR Disclosure, Firm Size and Profitability Evidence from Indonesia Publics Firms Listed on (SRI)-KEHATI Index

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