Pengaruh Pengungkapan Corporate Social Responsibility dan Profitabilitas Terhadap Nilai Perusahaan Dengan Media Exposure Sebagai Variabel Moderating  (Studi Pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia, Malaysia dan Singapura Periode

Sari, Meri Novita; Mukhzarudfa,; Yudi,

doi:10.22437/jaku.v4i2.7797

Cited by 4 publications

(8 citation statements)

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“…Perusahaan menganggap CSR sebagai kontribusi sukarela kepada masyarakat dan lingkungan (Rossi et al, 2021). (Allan et al, 2020;Janiartini & Syafruddin, 2020;Juwita & Febriyanti, 2021;Meri Novita Sari, Mukhzarudfa, 2019) menyatakan perusahaan dengan melaksanakan kegiatan tanggung jawab sosial akan mendapat perhatian investor sehingga menumbuhkan daya saing yang berdampak pada peningkatan kinerja perusahaan. (Dariati et al, 2020;Hariadi & Waikabu, 2021) mengungkapkan bahwa penyampaian CSR secara lengkap akan diapresiasi pasar dan berpengaruh pada pengoptimalan kinerja perusahaan.…”

Section: Pendahuluanunclassified

Peran GCG dalam Memoderasi Hubungan Modal Intelektual, CSR, dan Kinerja Perusahaan

Yopie,

Ilu

2023

E-Jurnal Akuntansi

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The occurrence of economic integration and technological progress has caused globalization to make business competitiveness increasingly tight. The level of business competition depends on investment from investors who are able to influence increased company performance. The research was conducted to examine the influence of intellectual capital and CSR on company performance and analyze the impact moderated by GCG. Sample selection was carried out using a purposive sampling technique resulting in 33 companies with a data period of 4 years, totaling 129 data. Data testing was carried out using multiple linear analysis. The research results show that intellectual capital, CSR, and GCG do not affect company performance. GCG is able to strengthen the relationship between intellectual capital and company performance and strengthen the relationship between CSR and company performance. Keywords: Intellectual Capital; CSR; GCG; Company Performance

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Section: Pendahuluanunclassified

Peran GCG dalam Memoderasi Hubungan Modal Intelektual, CSR, dan Kinerja Perusahaan

Yopie,

Ilu

2023

E-Jurnal Akuntansi

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“…Perhatian masyarakat terhadap pengungkapan sosial dan lingkungan perusahaan semakin meningkat akibat maraknya penggunaan media (Arshad & Vakhidulla, 2011). Salah satu media yang paling efektif untuk penyampaian informasi CSR adalah website perusahaan (Sari et al, 2019). Website perusahaan pun dapat diakses secara mudah dan luas, sehingga penyamapaian informasi CSR melalui website perusahaan diharapkan dapat memengaruhi pengambilan keputusan publik.…”

Section: Pendahuluanunclassified

“…Untuk meyakinkan masyarakat bahwa perusahaan telah menyelaraskan aktivitas bisnisnya dengan nilai dan batasan dari masyarakat, perusahaan perlu menyebarluaskan informasi tersebut kepada masyarakat (O'Donovan, 2002). Media internet atau web perusahaan merupakan media yang paling efektif dengan semakin banyaknya pengguna internet di Indonesia (Sari et al, 2019). Dengan mengkomunikasikan CSR melalui web perusahaan, semakin banyak masyarakat yang dapat mengetahui aktivitas CSR perusahaan, sehingga profitabilitas diekspektasikan dapat memperkuat pengaruh pengungkapan CSR terhadap kinerja keuangan.…”

Section: Pendahuluanunclassified

“…Dengan mengkomunikasikan CSR melalui web perusahaan, semakin banyak masyarakat yang dapat mengetahui aktivitas CSR perusahaan, sehingga profitabilitas diekspektasikan dapat memperkuat pengaruh pengungkapan CSR terhadap kinerja keuangan. Sari et al, (2019) menemukan bahwa media exposure memperkuat hubungan positif antara pengungkapan CSR dan nilai perusahaan. Berdasarkan uraian tersebut, maka disusun hipotesis sebagai berikut.…”

Section: Pendahuluanunclassified

“…Hal ini menunjukkan bahwa pelaporan di website lebih efektif dibandingkan di laporan tahunan. Hal ini memperkuat temuan Sari et al, (2019) bahwa media internet atau web perusahaan merupakan media yang paling efektif dengan semakin banyaknya pengguna internet di Indonesia. Demikian juga dengan penelitian dari Kesavan et al,.…”

Section: Gambar 1 Uji Heteroskedastisitasunclassified

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Pengungkapan Corporate Sosial Responsibility, Media Exposure dan Profitabilitas

2020

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This research examined the impact of corporate social responsibility (CSR) disclosure on firms’ profitability moderated by media exposure. The samples selected were 15 agricultural firms listed on Indonesian Stock Exchange for the period of 2016-2018. The data were analyzed using Moderated Regression Analysis (MRA). The result showed that CSR disclosure do not affect ROA, but media exposure had a direct effect to ROA. Based on the legitimacy theory, firms conduct CSR to align with societal values and norms. To earn legitimacy from the society, CSR needs to be communicated to channels that are easily accessed by the people, so the benefits of CSR can be realized into profits. Based on the research results, companies are expected to use their websites or social media more often to communicate their CSR activities. Keywords: Corporate Sosial Responsibility; Disclosure; Profitability; Media Exposure.

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The Effect of Corporate Social Responsibility Disclosure and Profitability on Company Value With Media Expo

Murni

Fitriyah

2022

acopen

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The increasingly fierce and competitive business world competition has resulted in many companies having to be able to maintain their business viability. In order to survive, the value of the company is the most important part for a company. In addition to profitability which is one of the financial factors, company value can also be influenced by non financial factors, namely CSR Disclosure. This study was conducted by the author to analyze the effect of the independent variables namely CSR Disclosure (X1), Profitability (X2) on the dependent variable Firm Value (Y), with the moderating variable Media Exposure (Z). This research used was type of quantitative. The research population was 53 consumer goods companies and 17 companies were selected as research samples with a total of 68 observations. The documentation technique is used as data collection, while the data analysis used in this study includes the analysis of the outer model and inner model is the data analysis used in this study with the SmartPLS 3 (Partial Least Square) program. The results of the research that have been obtained are (1) CSR Disclosure has and effect on Company Value, (2) Profitability has an effect on Company Value, (3) Media Exposure has been proven to weaken the influence of CSR Disclosure on Company Value, and (4) Media Exposure can’t moderate the influence of Profitability on Company Value.

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Pengaruh Pengungkapan Corporate Social Responsibility dan Profitabilitas Terhadap Nilai Perusahaan Dengan Media Exposure Sebagai Variabel Moderating (Studi Pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia, Malaysia dan Singapura Periode

Cited by 4 publications

References 4 publications

Peran GCG dalam Memoderasi Hubungan Modal Intelektual, CSR, dan Kinerja Perusahaan

Peran GCG dalam Memoderasi Hubungan Modal Intelektual, CSR, dan Kinerja Perusahaan

Pengungkapan Corporate Sosial Responsibility, Media Exposure dan Profitabilitas

The Effect of Corporate Social Responsibility Disclosure and Profitability on Company Value With Media Expo

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