The Effect of Environmental Performance And Corporate Social Responsibility Disclosure Towards Financial Performance (Case Study to Manufacture, Infrastructure, And Service Companies That Listed At Indonesia Stock Exchange)

Angelia, Dessy; Suryaningsih, Rosita

doi:10.1016/j.sbspro.2015.11.045

Cited by 94 publications

(94 citation statements)

References 2 publications

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“…Companies that implement and disclose CSR items in their annual reports will be numbered 1 and if the company does not disclose CSR it will be given a number 0. The formula used in using CSRIj Angelia and Suryaningsih [9].…”

Section: B Variable Identificationmentioning

confidence: 99%

“…Some studies show that there is a positive influence between environmental performance, disclosure of social accountability reports (CSR) and the company's financial performance. Companies that have good environmental performance and disclose reports on financial performance, such as those carried out by Miroshnychenko et al [3], Nor et al [4] who conduct research in companies in Malaysia, Chang [5], Song et al [6], Fan et al [7] who conducts research in companies in China, Przychodzen and Przychodzen [8] who conduct research in companies in Poland and Hungary, and Angelia and Suryaningsih [9]. While the research conducted by Rahmadhani [10], Iqbal [11] shows that environmental performance does not significantly influence financial performance.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance

Murdiawati¹

2019

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)

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This study aims to examine whether the disclosure of Green House Gas (GHG) emissions proxied by the GHG Emission index, environmental performance proxied by the PROPER rating, and CSR disclosures proxied by the CSR index affect the financial performance proxied by Tobin's Q. To test these three hypotheses, this study will use simple linear regression techniques. This study uses a simple linear regression technique, the analytical method used in this study includes classical assumption tests and model tests. The sample in this study are companies listed in the Indonesia Stock Exchange (IDX) and publish their financial statements in the range of 2014-2016. The research sample was 32 companies with 96 observational data. The results of the study prove that the disclosure of greenhouse gas emissions affects financial performance. Second, environmental performance influences financial performance. Third, CSR disclosure affects financial performance.

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Section: B Variable Identificationmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance

Murdiawati¹

2019

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)

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“…As such, entity's performance is an important factor in determining the environmental information to be disclosed. Many studies have used return on equity (ROE) and/or return on assets (ROA) to express company performance [58][59][60][61][62][63][64][65][66]. We have used ROE (net profit/equity) to accomplish our goal.…”

Section: Company Performancementioning

confidence: 99%

Environmental Information Transparency—Evidence from Romanian Companies

et al. 2019

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The purpose of this paper is to analyse disclosure of environmental information (DEI) for a set of 100 companies listed at the Bucharest Stock Exchange (BSE) and identify possible correlations between this and the evolution of some relevant economic and financial measures of companies’ activities. For these purposes we have calculated an index of environmental information disclosure and we employed a system dynamic panel data estimation model and panel corrected standard errors for sampled companies for the 2013–2017 period. The results we have obtained show that sampled companies have a low degree of environmental information disclosure, as the highest registered score was of 15 out of a maximum of 29 points, with an average of merely 6.37 points. Regarding the possible correlations, the tests performed have shown that entity size, expressed by the number of employees, is the factor which positively influences environmental information’s disclosure. Results also evidence that performance determines the quantity of information the firm provides to external users, as opposed to maturity/age. Our study is the first approaching companies from Bucharest Stock Exchange with data for 5 years using a mixed approach (DEI–index and regressions) and we think the results obtained are useful for managers, general public and investors, considering that size and performance greatly influence companies’ environmental awareness.

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“…Pengaruh kinerja lingkungan dari perusahaan yang ikut serta dalam PROPER dan terdaftar di Bursa Efek Indonesia (BEI) memiliki signifikansi pada ROA dan ROE untuk peringkat emas (Angelia and Suryaningsih 2015). Hal ini juga berkaitan dengan pembangunan dan manajemen reputasi perusahaan yang dianalisis dari perspektif berbagai kelompok pemangku kepentingan (Šontaitė-Petkevičienė 2015).…”

Section: Pendahuluanunclassified

The Synergy of Village Developing Management through Corporate Social Responsibility Activities

Kolopaking¹,

Septianto²,

Ambarita³

2019

Sodality

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Improvement the standard of living for villagers is increasingly open with the existence of UU No. 6 tahun 2014 concerning villages government. Various multistakeholders can strengthen village-based development mechanisms in synergy. The aim of this study is to analyze the synergy of the Corporate Social Responsibility management system with the management of a developing village by Indonesia Power PLTP Kamojang Branch Gunung Salak Ltd. This research is a policy research with a sequential mixed model design. Data were collected in the form of qualitative and quantitative data with methods of observation, interviews,and focused discussions. The results of the study show that Indonesia Power PLTP Kamojang Branch Gunung Salak Ltd and multistakeholders have succeeded in forming relations between different actors to improve village development. As for interacting with groups of people who are vulnerable to problems with their livelihood systems, corporate social responsibility mechanisms are improved based on the aspirations of the people who collaborate with multistakeholders from the planning stage to evaluating at the village to district level. Through this management mechanism assistance to the community can be done inclusive so that assistance can be recorded and measurable benefits. ABSTRAKPeningkatan taraf hidup warga desa semakin terbuka dengan adanya UU No. 6 Tahun 2014 tentang Desa. Berbagai pihak dapat menguatkan mekanisme pembangunan berbasis desa secara sinergi. Tujuan penelitian ini adalah menganalisis sinergitas sistem pengelolaan Corporate social responsibility dengan pengelolaan desa membangun oleh PT Indonesia Power PLTP Kamojang Unit Gunung Salak. Penelitian ini merupakan penelitian kebijakan dengan desain a sequential mixed model. Data yang dikumpulkan berupa data kualitatif dan kuantitatif dengan metode observasi, wawancara terstruktur, dan diskusi terfokus. Hasil penelitian menunjukkan bahwa PT Indonesia Power PLTP Kamojang Unit Gunung Salak bersama multipihak telah berhasil dalam membentuk relasi antar aktor yang berbeda-beda untuk meningkatkan desa membangun. Adapun dalam berinteraksi dengan kelompok masyarakat yang rentan mengalami masalah sistem penghidupannya, dilakukan perbaikan mekanisme corporate social responsibility berdasarkan aspirasi masyarakat yang bekerjasama dengan multipihak dari tahap perencanaan hingga evaluasi di tingkat desa hingga kabupaten. Melalui mekanisme pengelolaan ini pendampingan kepada masyarakat dapat dilakukan secara inklusif sehingga bantuan dapat terekam dan terukur manfaatnya.Kata kunci: kolaborasi multipihak, pengembangan masyarakat, tanggung jawab sosial perusahaan (CSR)

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The Effect of Environmental Performance And Corporate Social Responsibility Disclosure Towards Financial Performance (Case Study to Manufacture, Infrastructure, And Service Companies That Listed At Indonesia Stock Exchange)

Cited by 94 publications

References 2 publications

Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance

Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance

Environmental Information Transparency—Evidence from Romanian Companies

The Synergy of Village Developing Management through Corporate Social Responsibility Activities

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